What does other receivables include?

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 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 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.

The reserve fund is the amount paid in advance by the enterprise to the employees and relevant units within the enterprise for travel expenses, sporadic purchases, sporadic expenses and other purposes.

The fixed prepayment system is a common form of reserve fund management, which is mainly applicable to units and individuals who regularly use the reserve fund. Under the fixed prepayment system, the financial and accounting department will review the original vouchers and pay cash according to the approved reimbursement amount to make up the fixed amount of the reserve. With the exception of the recovery of the reserve or the change in the reserve level, the reserve on the books will always maintain the approved reserve level, which is the main accounting feature of the fixed prepayment system.

The subject encompasses a wide range of content.

To put it simply, it is a creditor's right arising from the non-purchase and sale activities of the enterprise.

Specifically: Other receivables 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.

1. All kinds of compensation and fines receivable.

2. Rent receivable for rental packaging;

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, and personal turnover use of the enterprise);

5. Deposit a deposit, such as a deposit paid for renting packaging;

6. Transfer of prepaid accounts;

7. Other receivables and provisional payments.

It is mainly income from non-primary operations.

Various compensation and fines receivable. Other receivables refer to 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, 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.

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Legal analysis: Other receivables refer to various receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, dividends receivable and interest receivable. So do you know what other receivables includeOther receivables mainly include:

1. All kinds of compensation and fines receivable. Compensation to be collected from the relevant insurance company due to accidental loss of enterprise property, etc.;

2. Rent receivable for rental packaging;

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. Deposit a deposit, such as a deposit paid for renting packaging;

5. Other receivables and provisional payments. All kinds of funds allocated by enterprises for investment and purchase of materials shall not be accounted for through the account of "other payables".

Legal basis: Provisions of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Private Lending Cases Article 2 When a lender initiates a private lending lawsuit with the people's court, it shall provide proof of creditor's rights such as IOUs, receipts, and IOUs, as well as other evidence that can prove the existence of a legal relationship between lending.

Where the creditor's rights vouchers such as IOUs, receipts, and IOUs held by the parties do not indicate the creditor, and the parties holding the creditor's rights vouchers file a private lending lawsuit, the people's court shall accept it. Where the defendant raises a factual defense against the plaintiff's creditor qualifications, and the people's court finds that the plaintiff does not have the creditor qualifications upon review, it rules to dismiss the lawsuit.

Other receivables include:

1.Various compensation and fines receivable.

2.Rental of rental packaging receivable;

3.various advances to be collected from employees;

4.Deposit a security deposit, such as a deposit for renting packaging;

5.Other receivables and provisional payments.

Other receivables are accounts in the nature of assets. Other receivables are another important part of the accounts receivable of the enterprise, which are all kinds of provisional payments receivable other than notes receivable, accounts receivable and prepaid accounts of the enterprise.

Accounting entries for other receivables:

a) Account Settings.

Set up the Other Receivables account to account for other receivables. This account is an asset account, the debit side registers various other receivables, the credit side registers the money received by the enterprise and the carryover, and the balance is generally on the debit side, indicating other receivables receivable that have not been collected. Under the "Other Receivables" account, the enterprise should set up detailed accounts according to the debtor to carry out detailed accounting.

2) Accounting processing.

1.Reserves. The reserve fund is the reserve fund paid by the finance and accounting department of the enterprise to the relevant departments within the enterprise for daily sporadic expenses.

1) For enterprises that implement the imprest system, when the finance and accounting department allocates the imprest to the borrowing department, the "other receivables - imprest" account is debited and the "cash in hand" or "bank deposit" account is credited; The reserve fund received by the department shall be reimbursed to the accounting department on a regular basis, and when the finance and accounting department makes up the fixed amount of the reserve with cash according to the reimbursement amount, the account of "management expenses" and other accounts shall be debited, and the account of "cash in hand" or "bank deposit" shall be credited; When the appropriation is returned by the borrowing department, the "Cash on hand" account is debited and the "Other receivables - reserve" account is credited.

For example, the financial department of an enterprise establishes a reserve fund system for the general affairs department, and the fixed amount of the reserve fund is 8,000 yuan, which is allocated in cash. The accounting entries are as follows:

Debit: Other receivables - reserve (General Services Department) 8000

Credit: cash in hand 8000

The above-mentioned general affairs department reimbursed 1,500 yuan for daily office supplies, and the financial department made up the quota in cash. The accounting entries are as follows:

Borrow: 1500 for administrative expenses

Credit: cash on hand 1500

The general affairs department no longer needs the reserve, and the reserve of 8,000 yuan will be returned to the finance department in cash. The accounting entries are as follows:

Borrow: 8000 cash in hand

Credit: Other Receivables - Reserve (General Services Department) 8000

Other receivables refer to 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, reinsurance contract reserves receivable, long-term receivables, etc. Its main contents include various compensation receivables and fines.

[Legal basis].Article 1 of the Reply of the Ministry of Finance to the Request for Instructions on Whether Other Receivables Can Withdraw Bad Debt Provisions.

In accordance with the provisions of the "Accounting System for Shares, Accounting Subjects and Accounting Statements", the "other receivables" account accounts for various receivables and provisional payments other than notes receivable, accounts receivable and prepaid accounts, including the reserves allocated by the company that does not set up separate reserve accounts, various compensation receivables, fines, and various advances that should be collected from employees.

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

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.