What should businesses do if they have accounts receivable that they can t pay

That's a good question! I haven't heard of "unpayable accounts receivable"!

Accounts receivable is to collect money from others, and accounts payable is what the enterprise wants to pay to others.

If the enterprise has unrecoverable accounts receivable, it should be treated as bad debts, debit: bad debt provision credit: accounts receivable.

If the enterprise is unable to pay the accounts payable, it should negotiate with the other party to postpone the payment (pay some interest if necessary) or offset the account with other items (that is, debt restructuring), or borrow from banks and other financial institutions and enterprises with good relationships. In ordinary times, enterprises should do a good job in the organization of capital turnover, prepare capital budgets and leave leeway, and urge salesmen to speed up the return of funds, so as to avoid the financial risk of not being able to pay.

Accounts payable are paid, accounts receivable are recovered, and accounts payable that cannot be paid should be recorded in the non-operating income account, and the accounting entries are:

Debit: Accounts Payable Payments payable.

Credit: Non-operating income.

Non-operating income refers to all kinds of income recognized by an enterprise that are not directly related to the production and business activities of the enterprise. Non-operating income is not generated by the consumption of operating funds of the enterprise, and does not need to be paid by the enterprise, but is actually a kind of net income, which does not need to be matched with relevant expenses.

Non-operating income mainly includes: gains on disposal of non-current assets, gains on the exchange of non-monetary assets, gains on intangible assets, gains on debt restructuring, gains on business combinations, gains from inventory gains, payables that cannot be paid due to creditors' reasons, subsidies, additional refunds of education fees, penalty income, donation gains, etc.

Accounts payable that the business is unable to pay.

, the book balance of the accounts payable should be included in the "non-operating income."

Non-operating income refers to all kinds of income and non-operating income recognized by an enterprise that are not directly related to the production and operation activities of the enterprise.

Not the cost of working capital for the business.

Produce. There is no price to be paid for the business. It's actually net income and doesn't need to be matched with the associated expenses.

Therefore, in accounting, the boundary between non-operating income and operating income should be strictly distinguished, and generally speaking, all income and other related businesses other than the main business stipulated in the business license of the enterprise. Deemed as non-operating income. Generally, the credit multi-column sub-ledger format is used for classification accounting.

Accounts payable is a ledger account.

It is used to calculate the amount payable by the enterprise for business activities such as the purchase of materials, commodities and the acceptance of labor services. It usually refers to the debts incurred due to the purchase of materials, goods or the acceptance of labor services**, etc., which are the liabilities incurred by the buyer and seller in the purchase and sale activities due to the inconsistency between the acquisition of materials and the payment of goods.

The simple understanding of accounts payable means that the business dominates the economic transaction and can defer payments. In this way, enterprises can reduce the pressure on liquidity. Allow businesses to use other people's money to expand their business.

The stronger the enterprise's capabilities, the more conducive it is to the rapid growth of its own business. When the enterprise handles it, the arrears that need to be accounted for in the liability account of "accounts payable". "Accounts payable" is a liability entity, so its debit registration, that is, the amount actually paid by the enterprise, that is, the decrease in "accounts payable"; The lender registers the increased arrears of the business.

That is, the unpaid amount due by the business. At the end of the period, the balance of the "Accounts Payable" account is generally credited, indicating the total amount of accounts payable by the enterprise as of the current period. The cash turnover process mainly includes the inventory turnover period and the accounts receivable turnover period.

and accounts payable turnover period, where inventory turnover period refers to the time required to convert raw materials into finished products and **.

Accounts payable that cannot be paid are credited to the non-operating income account.

Accounts payable that cannot be paid (such as accounts payable that cannot be paid due to creditor revocation and other reasons) resold by an enterprise shall be included in non-operating income according to its book balance, and the "accounts payable" account shall be debited and the "non-operating income" account credited.

Non-operating income refers to the income that is not directly related to the production and operation process and should be included in the current profit, which is an integral part of the financial results of the enterprise. For example, confiscation of packaging deposit income, collection of arrears of employees, fines Yuanxiang Sun net income and so on.

Non-operating income is accounted for in the "Profit" or "Profit or Loss" account. In the "income statement" of the enterprise, the non-operating income needs to be listed separately.

The money belonging to the income of the enterprise's extra-business banquet shall be recorded in the accounts in a timely manner, and shall not be retained as small belongings or other expenses that do not conform to the provisions of the system. The accounting of the non-operating income of the enterprise is carried out under the "non-operating income" account, and it can also be set up under this account according to various income sub-accounts for detailed accounting. Orange chain.

Accounts Payable in Detail:

Accounts payable are liabilities.

Accounts payable refers to the amount payable by an enterprise for business activities such as the purchase of materials, goods or the receipt of labor services**.

Accounts payable include: the price of the purchased goods, the input VAT tax, and the seller's disbursement expenses.

If the accounts payable are accompanied by a cash discount, the total amount of the accounts payable before deducting the cash discount shall be recorded, and the cash discount obtained from the payment during the discount period shall be offset against the financial expenses when the accounts payable are repaid. If the accounts payable are accompanied by commercial discounts, they shall be recorded in the total amount of accounts payable after deducting the commercial discounts.

If the enterprise is unable to pay the accounts payable for late payment, it should be included in ().

a.Outside the business is closed empty Zen in.

b.Management fees.

c.Non-operating expenses.

d.Capital reserve.

Correct answer: Outside the business code loss income.

Accounts payable that cannot be paid by the enterprise should be included in non-operating income.

Accounts payable that cannot be paid (such as accounts payable that cannot be paid due to creditor revocation and other reasons) resold by an enterprise shall be included in non-operating income according to its book balance, and the "accounts payable" account shall be debited and the "non-operating income" account credited.

This account accounts for the net income of an enterprise that is not directly related to its business activities, mainly including gains on disposal of non-current assets, gains on the exchange of non-monetary assets, gains on debt restructuring, gains on fines and confiscations, gains on subsidies, and payables that cannot be paid and are transferred to non-operating income after approval in accordance with the prescribed procedures.

For example, on December 31, 207, Enterprise D determined that an account payable of 4,000 yuan was unpayable and should be resold. The relevant accounting entries of the enterprise are as follows:

Debit: Accounts payable 4000

Credit: non-operating income - other 4000

In this example, the accounts payable of RMB 4,000 that cannot be paid by enterprise D should be included in the account of "non-operating income - others" according to its book balance. The accounting of non-operating income mainly includes: gains from debt restructuring, gains and losses from business combinations, profits from business combinations, payables that cannot be paid due to creditors' reasons, subsidies, additional refunds of education fees, penalty income, donation gains, etc.

Accounts payable that the enterprise is truly unable to pay should be turned into a dull act after completing the relevant procedures.

a.Subsidized income.

b.its ants or his earnings.

c.Non-operating income.

d.Other business income.

Correct answer: Lack of non-operating income.

Answer]: B Test Point] Accounting treatment of accounts payable.

Analysis] If an enterprise transfers accounts payable or accounts payable that cannot be paid, Qixingqiao should borrow and lease the "accounts payable" account and credit the "non-operating income - others" account according to its book balance. Option b is correct.

Tips] This question belongs to the content of accounting practice, and the examination content of accounting practice is difficult for candidates, and candidates need to be proficient in relevant practical operations. The main accounting processing of accounts payable has a lot of content and is more difficult, so it is necessary to focus on mastering.