What accounts receivable include

Accounts receivable. Including the taxes that should be borne by the purchasing unit or the receiving labor unit, and various transportation and miscellaneous expenses advanced by the buyer.

Accounts receivable refers to the amount that should be collected from the purchasing unit by an enterprise in the normal course of business for the sale of goods, products, provision of labor services and other businesses.

1. Accounts receivable refers to the creditor's rights formed due to sales activities or provision of labor services, excluding other receivables such as arrears from employees and interest receivables from debtors.

2. Accounts receivable refers to current assets.

Claims in nature, excluding long-term claims, such as the purchase of long-term bonds.

3. Accounts receivable refers to the company's receivables from customers, excluding all kinds of deposit deposits paid by the company, such as bid deposits.

and the deposit of rented packaging materials, etc.

Accounts receivable is a creditor's right formed with the occurrence of sales behavior of an enterprise. Therefore, the recognition of accounts receivable is closely related to the recognition of revenue. Accounts receivable are usually recognized at the same time as revenue.

This account is based on the detailed accounting of different units that purchase goods or receive services.

Accounts receivable represent the funds that a business has taken up by the purchased units in the course of a sale. Enterprises should collect accounts receivable in a timely manner to make up for various expenses in the process of production and operation of the enterprise and ensure the continuous operation of the enterprise; Measures should be taken to organize collection of accounts receivable in arrears; For accounts receivable that cannot be recovered, if they meet the conditions for bad debts, they should be made bad debt losses after obtaining relevant certificates and submitting them for approval in accordance with the prescribed procedures.

Dispose. The account is structured as follows: Accounts receivable is a debit account.

1. The accounts for the purchase of commodities and materials that should be collected from the purchasing unit;

2. Packaging, transportation and miscellaneous expenses for substitute pads;

3. The provision for bad debts has been written off.

and the loss of bad debts recovered;

4. The discounted acceptance bill is the invoice that the acceptance enterprise is unable to pay;

5. Settlement of the project price received in advance;

6. Settlement of other advance receipts.

7. Collect accounts for the purchase of commodities and materials;

8. Recover the packaging costs, transportation and miscellaneous expenses of the substitute pad;

9. Returned advance receivables;

10. When the accounts receivable of the enterprise are settled by commercial acceptance bills;

11. Received the accepted commercial bill.

12. Bad debt losses that have been resold and recovered.

Debit balance: Accounts that have not yet been collected; Credit Balance: Advance payment received from the relevant entity.

The cost of accounts receivable includes opportunity costs.

Management costs and bad debt costs.

Accounts receivable refers to the amount that should be collected from the purchasing unit due to the sale of goods, products, provision of labor services and other businesses in the normal course of business, including taxes that should be borne by the purchasing unit or the receiving labor unit, packaging fees and various transportation and miscellaneous expenses paid by the buyer.

Accounts receivable include:

The accounts for the purchase of goods, materials, etc., that should be collected from the purchasing unit.

Bad debt losses that have been written off and recovered.

Packaging, transportation and miscellaneous expenses on behalf of the pad.

Settlement of the project price received in advance.

The discounted acceptance bill is the invoice that the acceptance enterprise is unable to pay.

Settlement of other advance receipts.

Collect the money for the purchase of goods, materials and other accounts.

When the accounts receivable of the enterprise are settled by commercial acceptance bills.

Receipt of an accepted commercial draft.

Bad debt losses that have been resold and recovered.

Returned advance receivables.

Recover the packaging costs, transportation and miscellaneous expenses of the substitute pads.

Accounts receivable: Accounts receivable is the money that should be collected in the process of operation, but has not yet been received.

It is necessary to pay attention to the proportion of accounts receivable in total assets, the aging of accounts receivable, the provision for bad debts of accounts receivable, the turnover rate of accounts receivable and the details of accounts receivable customers.

Accounts receivable refers to the amount that should be collected from the purchasing unit due to the sale of goods, products, provision of labor services and other businesses in the normal course of business, including the taxes that should be borne by the purchasing Zheng Xiansun unit or the receiving labor unit, the packaging fee advanced by the buyer, and various transportation and miscellaneous expenses. In addition, in the case of sales discounts, factors such as commercial discounts and cash discounts should also be considered.

Accounts receivable include specific items:

1. The accounts for the purchase of commodities and materials that should be collected from the purchasing unit;

2. Packaging, transportation and miscellaneous expenses for substitute pads;

3. Bad debt losses that have been written off and recovered;

4. The discounted acceptance bill is the invoice that the acceptance enterprise is unable to pay;

5. Settlement of the project price in advance of the chain;

6. Settlement of other advance receipts.

7. Collect accounts for the purchase of commodities and materials;

8. Recover the packaging costs, transportation and miscellaneous expenses of the substitute pad;

9. Returned advance receivables;

10. When the accounts receivable of the enterprise are settled by commercial acceptance bills;

11. Received the accepted commercial bill.

12. Bad debt losses that have been resold and recovered.

The contents of the accounts receivable are: packaging materials, transportation and miscellaneous expenses; When the accounts receivable of the enterprise are settled by commercial acceptance bills. Bad debt losses that have been resold and recovered. The accounts for the purchase of goods, materials, etc., that should be collected from the purchasing unit. The discounted acceptance bill is the invoice that the acceptance enterprise is unable to pay. The cost of accounts receivable includes opportunity cost, management cost and bad debt cost; Collect accounts for the purchase of goods, materials, etc.; Settlement of other advance receipts, etc.

The role of accounts receivable.

Increase sales: Business competition is a direct cause of accounts receivable. When the market is highly competitive, credit sales are an important way to promote sales. Credit sales are actually two transactions that are offered to customers: the sale of products and the provision of funds for a certain period of time.

Inventory reduction: Accounts receivable and inventory are both current assets, but they are different in nature. Under normal circumstances, accounts receivable is a kind of claim that can be recognized as income, and in addition to occupying a part of the capital, the holding cost of inventory is relatively high, such as storage costs, insurance costs, management costs, etc.

From the perspective of credit rating, the liquidity of inventories is much worse than that of accounts receivable, although the financial staff treats inventories and accounts receivable equally when calculating the current ratio, but deducts the inventory when calculating the quick ratio. Holding inventory is advantageous over holding receivables only if the inventory is not obsolete and is easier to pledge or pawn for cash than accounts receivable.

Accounts receivable include taxes payable, bank deposits, current assets of creditor's rights, sales claims, claims arising from leasing, etc.

Taxes payable: refers to the various taxes and fees payable by an enterprise based on the operating income and realized profits obtained in a certain period of time, in accordance with the provisions of the current tax law, and using a certain tax calculation method. The credit balance at the end of this account reflects the taxes and fees that have not yet been paid by the enterprise; If the balance is debit at the end of the period, it reflects the tax overpaid or not yet deducted by the enterprise.

Bank deposits: are the money deposited in the bank and are a component of monetary funds. Bank deposits are accounts of the nature of assets, with the debit side indicating an increase, the credit side indicating a decrease, and the closing balance being on the debit side.

Creditor's rights current assets: refers to the current assets with the nature of creditor's rights that are not in physical form held by the enterprise, including accounts receivable, notes receivable, other receivables and prepaid accounts.

Sales claims: There are two categories: claims handled by the company and entrusted to be handled.

Creditor's rights arising from rent: It refers to the act of the owner of the house as the lessor renting his house to the lessee for use, and the lessee pays the rent. Housing leasing is a civil activity of transferring the right to use property, and housing leasing does not involve the transfer of house ownership, but only the right of the owner of the house to use the income of the house within a certain period of time.

The number of days that should be counted on the base receivables

For managers within the enterprise, the number of days when accounts receivable are in circulation can be used to calculate. The theoretical basis of this method is that the accounts receivable at the end of the period are mainly generated by recent sales, so the accounts receivable balance is deducted from the monthly sales amount before the balance of accounts receivable, that is, the number of days that the receivables are circulated, that is, the number of days that the accounts receivable is collected.

The analysis of the turnover rate of accounts receivable or the collection period can be used as an indicator of accounts receivable management, and through the comparative analysis of continuous accounting periods, a trend of management efficiency can be obtained, and any major changes may be a warning sign in operation, which can remind managers to further analyze and even take improvement measures.

Accounts receivable refers to the amount that an enterprise should collect from the purchasing unit or the receiving unit for the sale of goods, the provision of labor services and other business activities, mainly including the price that the enterprise should collect from the debtor for the sale of goods or the provision of labor services, and the packaging fees, transportation and miscellaneous expenses paid by the first cargo unit.

There is a specific scope for accounts receivable. First of all, accounts receivable refers to the claims formed due to sales activities or the provision of labor services, excluding other receivables such as arrears from employees and interest receivables from debtors.

Secondly, accounts receivable refers to claims in the nature of current assets, excluding long-term claims, such as the purchase of long-term bonds.

Thirdly, accounts receivable refers to the amount receivable from customers by the Company, excluding all kinds of deposit deposits paid by the Company, such as bid deposits and leased packaging deposits.