The prepaid accounts of the enterprise cannot be recovered, why is it transferred to other receivabl

This is the case in the accounting that prepaid accounts cannot be recovered and transferred to other receivables.

Notes receivable cannot be recovered and transferred to accounts receivable.

Provision for bad debts is then made based on accounts receivable and other receivables.

When the enterprise pays the prepaid accounts, the cooperative business is in the unfinished stage, and the confirmation of the payables of the procurement business has not been formed, so the recognition of the payables does not occur; However, the cooperative business is in fact a procurement item of goods or services, and is not an account receivable item for the sale of goods or services, so it does not constitute an account receivable item;

Therefore, if the prepayment cannot be recovered after it is formed, it can only be formed as a result of other receivables, and it is not related to the accounts receivable from the perspective of definition or actual situation.

Advance accounts receivable can be transferred to accounts receivable, debit to debit, credit to credit, and in the same way, prepaid accounts can also be transferred to accounts payable, debit to debit, credit to credit,Because: accounts receivable and accounts receivable can be substituted for each other, that is, accounts receivable debit and advance accounts receivable debit mean the same, accounts receivable credit and advance accounts receivable credit mean the same.

Accounts receivable in advance. It refers to the purchase deposit or part of the purchase payment received by the enterprise from the purchaser in advance. The payment received in advance by the enterprise shall be deducted when the actual goods, products or services are provided. Advance receivables are a liability arising from the buyer's or seller's agreement or contract, which is incurred by the buyer in advance to pay part (or all) of the purchase price to the ** party, and this liability is to be repaid with future goods or services.

Other receivables cannot be recoveredAccounting treatment: pro You can try this: 1. When making provision for bad debts:

Credit: asset impairment loss, Credit: bad debt provision.

2. In the event of bad debt losses, debit: bad debt provision, credit: accounts receivable.

Another way is to directly include other accounts receivable that cannot be collected into the non-operating expense account, and its entries are: debit: non-operating expenses, credit: accounts receivable.

If the account is incorrectly used at that time (the fact is that it is other accounts payable, not accounts receivable), it is written: correct the * year * month * number voucher budget account --* unit to other accounts payable --* unit account, and the amount of advance accounts received is in credit red.

If it is an adjustment (usually other payables are used instead of budget accounts), it is written as: adjust the budget account of the voucher with the number of * year * month * * unit to other accounts payable - * unit account.

Advance payment received from customers, business payment received, commercial draft received in advance, accounts receivable with inventory, accounts receivable with equity, accounts receivable with creditor's rights, settlement of fixed assets and intangible assets, bad debt losses that have been confirmed and upgraded, losses due to debt restructuring, "accounts receivable" or "other payables" account transferred.

Under normal circumstances, other accounts payable to enterprises should be paid to other units or individuals, such as the rent payable for renting fixed assets and packaging, deposits, payable, temporary collection of units and individuals, and deposits for the decoration of owners and property managers in the jurisdiction of Dongyun; The overall retirement pension payable to employees, as well as the amount receivable for temporary payment to superior units and subordinate units.

Advance receivables refer to the money collected in advance from the purchasing unit or the unit receiving labor services in accordance with the provisions of the contract before the enterprise sells goods or provides services. The advance accounts received by the company, when the revenue is recognized, the part that exceeds the advance accounts receivable can be transferred to accounts receivable accounting, and its entries are: debit: bank deposits, credit:

Advance collection of trouser shed accounts.

When recognizing revenue, debit: accounts receivable, accounts receivable in advance, credit: main business income, tax payable - VAT payable - output tax.

Debit: Other receivables, Credit: Prepaid.

Prepaid accounts refer to the amount prepaid by the enterprise to the ** unit in accordance with the provisions of the purchase contract. The prepaid accounts are recorded according to the actual amount paid, such as the prepaid materials, the purchase price of commodities, and the pre-purchase deposit of agricultural and sideline products that must be issued in advance and recovered later. For purchasing companies, prepaid accounts are a current asset.

The pre-receivables of construction enterprises mainly include pre-received project payments, pre-collected material payments, etc.

Other receivables account accounts for various receivables and provisional payments other than resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivables, subrogation recoveries receivable, reinsurance receivables, quasi-other receivables reserves for reinsurance contracts, long-term receivables, etc. Other receivables usually include provisional payments, which refer to various receivables and provisional payments incurred by enterprises outside the commodity trading business.

Other receivables and provisional payments mainly include:

1.Various compensation and fines receivable. If the employee is derelict in his duties and causes certain losses, or the compensation that should be collected from the relevant insurance company due to the accidental loss of the enterprise's property, etc.;

2.Rental of rental packaging receivable;

3.Various advances that should be collected from employees, such as water and electricity bills paid for employees, medical expenses and rent expenses that should be borne by employees;

4.Reserve fund (reserve fund allocated to various functional departments, workshops, personal turnover use, etc.);

5.Deposit a deposit for the loss of burial deposits, such as a deposit paid for renting packaging;

6.Advance payments are transferred in;

7.Declared dividends receivable after the purchase of ** that are included in the ** (or included in the "investment income"), 8Other receivables and provisional payments.