What are the two main contents of receivables processing?

a) Coping work:

1. Register the payment business according to the original documents that have been reviewed.

2. According to the monthly statistical summary table provided by the cost control department, reconcile with the first merchant and fill in the payment application.

3. Follow up the progress of all borrowing and reversing, and urge the borrowing personnel to write off at the specified time.

4. Check the write-off of the relevant unit's payment with the accounting receivable in a timely manner every month.

6. Inventory the operating income with the chief cashier and do a good job of signing and confirming.

7. Assist the accounting supervisor to take stock of the use of each reserve fund and make a record.

8. Assist the accounting supervisor to bind the accounts payable vouchers and sort out the accounting files.

9. At the end of the month, it should be reconciled with the cashier and the aging analysis table of accounts payable.

10. Complete other tasks arranged by the boss in a timely manner.

2) Work receivables:

1. Collect, sort out and keep whether the preferential contracts of each unit are accurate or give corresponding discounts according to the agreement.

2. Check the credit card bills receivable prepared by the daily review every day, keep abreast of the arrival of the credit card according to the bank payment form, and do a good job in the accounting and registration of the handling fee.

3. Keep the business reports and their attachments and original documents of each department and shift, and make vouchers according to the audited accounts receivable schedule.

4. Register the income details and signing accounts, register each operating income, and do a good job of reconciliation with the end of the month.

5. Do a good job in the reconciliation and work of each account.

6. Keep a record of each consumption deposit and follow up the consumption of the deposit.

7. Do a good job of checking the consignment accounts with the consignment units, and fill in the payment application.

8. Reconcile with the cashier at the end of the month, and submit the aging analysis form of accounts receivable to the superior supervisor for review.

9. Assist the accounting supervisor to bind the accounts payable vouchers and sort out the accounting files.

10. Sort, classify and summarize all hotel operating income bills, and prepare monthly business statements. Complete other tasks assigned by the supervisor in a timely manner.

Other receivables include: 1. Various compensation and fines receivable. 2. Rent receivable for rental packaging.

3. Deposit a deposit. 4. All kinds of advances that should be collected from employees. 5. Other receivables and provisional payments.

6. Reserve fund. 7. Transfer of prepaid accounts. Other receivables refer to all kinds of receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, dividends receivable and interest receivable.

All kinds of funds allocated by enterprises for investment and purchase of materials shall not be accounted for in the account of "other receivables". When the enterprise incurs other receivables, the "other receivables" account is debited and the relevant account is credited; When various amounts are recovered, the relevant account is debited and the "Other receivables" account is credited.

Enterprises that implement the imprest system shall regularly reimburse the imprest funds to the financial and accounting departments. When the financial accounting department makes up the reserve quota with cash according to the reimbursement amount, the "management expenses" and other accounts are debited and the "cash" or "bank deposit" accounts are credited, and the reimbursement amount and the appropriation amount are no longer accounted for through the "other receivables" account.

Other receivables of an enterprise are exchanged with the assets of other units, or other receivables of other units are exchanged for other assets, etc., and the accounting treatment shall be carried out in accordance with the relevant accounting provisions of the "accounts receivable" account.

Accounts receivable refers to the amount that an enterprise should collect from the unit that purchases or receives labor services due to the sale of commodities and the provision of labor services, and is the creditor's right formed by the enterprise's business activities such as selling commodities and providing morning services. It mainly includes the price that should be collected from the relevant debtor for the enterprise's products, commodities, materials, and services provided, as well as the transportation and miscellaneous expenses advanced by the first merchant.

Advance receivables refer to the money collected in advance from the purchasing unit in accordance with the provisions of the contract. The payment received in advance by the enterprise before delivery shall be regarded as a liability of the enterprise.

According to the assumption of the accounting entity, the sales enterprise with a small amount of pre-receivable loan business may not set up the "pre-receivables" account, and the pre-receivables incurred by it can be accounted for through the "accounts receivable" account.

Therefore, the debit balance of each detailed account of accounts receivable is a kind of creditor's right for the enterprise, and the credit balance of each detailed account is a kind of debt, and the balance of the general ledger of accounts receivable becomes the difference between creditor's rights and debts, which does not indicate the amount of creditor's rights; Nor does it indicate the amount of debt. Similarly, the credit balance of each detailed account of advance receivables is a debt for the enterprise, and the debit balance of each detailed account is a creditor's right, which is essentially accounts receivable.

When the information is listed in the balance sheet of the enterprise, the item of "accounts receivable" should be filled in according to the total debit balance at the end of the period of the detailed account to which the "accounts receivable" and "accounts receivable" account belong, so as to reflect the various payments that the enterprise should collect from the purchasing unit for the sale of goods, products and the provision of labor services, etc., and express the creditor's rights of the enterprise. The total credit balance at the end of the period of the detailed account to which the "Accounts Receivable" and "Accounts Receivable" accounts belong should be filled in the "Accounts Receivable" item to reflect the debts of the enterprise. China's current financial accounting system for different industries stipulates that the percentage method of accounts receivable balance is adopted, that is, bad debt provisions are made according to 3-5 of the accounts receivable balance.

The "Accounts Receivable Balance", which is the basis for the provision for bad debts, should be the balance of the "Accounts Receivable" item in the balance sheet, not the general ledger balance of the accounts receivable or the debit balance of the subsidiary ledger. This is because:

1.The accounts receivable general ledger balance is the difference between the sum of the debit balances and the sum of the credit balances of the accounts receivable detail accounts. When making provision for bad debts, the credit balance of the detailed accounts receivable reflecting the debt must be excluded because the receivables may form bad debts.

2.The debit balance of the detailed account of advance receivables is essentially accounts receivable, which may also form bad debts as creditor's rights, so it should also be used as the basis for making provision for bad debts.

In short, the calculation basis for the provision for bad debts using the "percentage of accounts receivable balance method" should be the balance of the "accounts receivable" item in the balance sheet, which is also equal to the total debit balance at the end of the period of the detailed account to which the "accounts receivable" and "accounts receivable" accounts belong at the end of the period.

1) Bills of exchange, promissory notes, checks;

2) Bonds and certificates of deposit;

3) Warehouse receipts and bills of lading;

4) The first share and equity that can be transferred;

5) Property rights in intellectual property rights such as the exclusive right to use registered trademarks, patent rights, and copyrights that can be transferred;

vi) existing and future accounts receivable;

7) Other property rights that laws and administrative regulations provide may be pledged.

Other receivables refer to various receivables and provisional payments other than the resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivables, subrogation recoveries receivable, reinsurance receivables, reinsurance contract reserves receivable, long-term receivables, etc.

Other receivables refer to all kinds of receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, etc.

Other receivables are another important component of corporate receivables. Other receivables account accounting for various receivables and provisional payments other than ** resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, subrogation recoveries receivable, reinsurance receivables, quasi-other receivables reserves for reinsurance contracts receivable, 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 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 security deposit, such as a deposit for renting packaging;

6.Advance payments are transferred in;

7.Declared dividends (or included in "investment income") receivable after the purchase of ** included in ****

8.Other receivables and provisional payments.

Other receivables include various indemnities receivable, fines, various advances to be collected from employees for rental packaging rentals, deposits of deposits, and other provisional payments receivable.

Various compensation and fines receivable. Other receivables refer to various receivables and provisional payments other than the resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivables, subrogation recoveries receivable, reinsurance receivables, reinsurance contract reserves receivable, long-term receivables, etc.

Other receivables accounts should be classified according to the items of other receivables, and sub-accounts should be set up according to different debtors for detailed accounting. The debit balance at the end of the period of the other receivables account reflects the other receivables that have not yet been recovered.

Accounting exam chapter knowledge points summary, I wish you easy to obtain evidence.

Mobile question bank.

PC Question Bank.