Inbound financial payment This money is advanced How to deal with it after the deduction

Can Company A make a lump sum transfer when paying the service fee and disbursement fee?

Yes, as long as the bookkeeping is separated. Since this payment is payable and disbursed, so,It is advisable to pay separately(in two installments), so that the bank will leave traces of two payments, and in the event of a dispute, the evidence is more conclusive.

How to write the purpose?

It can be written separately or for the purpose of one stroke. No matter how the purpose is written, if the payment is made at one time, it is impossible to find out the separate amount (only one amount) from the bank records, so the purpose here is only a statement for bank transfer, and it does not have the legal significance of separate accounting.

Because it involves a third-party disbursement fee, can Company B explain the situation?

You can write a letter of entrustment and pay by a third party, to the effect that the payment will be temporarily advanced by Company B.

Because the disbursement fee is recoverable at a later stage, it actually belongs to the company's assets and is included in other receivables; Because this behavior has nothing to do with your company's operation, it is not included in the expense account and should not have an impact on tax filing.

Debit: Other receivables.

Credit: Bank deposits.

It can be paid together, and the purpose is to indicate how much the service fee is and how much the disbursement fee is, or it can be paid separately.

The accounting treatment of the boss's personal advances before the establishment of the company is:

Borrow: bank deposit cash.

Credit: Other payables - the name of the boss, add your name (but your money should be remembered clearly) Other payables refer to the amount payable and temporarily received by the enterprise from other units or individuals, such as the rent payable for renting fixed assets and packaging, deposited deposits, wages not received by employees on time, and payments payable and temporarily received from subordinate units and individuals.

In the specific operation, it usually includes: revenue recognition method, enterprise income tax accounting method, inventory valuation method, bad debt loss accounting method, fixed asset depreciation method, preparation of consolidated accounting statements, foreign currency translation accounting treatment method, etc. The use of different treatment methods will affect the consistency and comparability of accounting information, and then affect the use of accounting information.

Therefore, the Accounting Law and the national unified accounting system stipulate that the accounting treatment methods adopted by each unit shall be consistent in each period before and after and shall not be changed at will; If it is really necessary to change, the change shall be made in accordance with the provisions of the national unified accounting system, and the reasons, circumstances and impact of the change shall be explained in the financial accounting report, so that the users of accounting data can understand the changes in accounting treatment methods and their impact on accounting data. Accountants who arbitrarily change their accounting treatment methods shall be fined not less than 2,000 yuan but not more than 20,000 yuan.

There are two treatment options, one is: hang other payables and return them later; The second is to spend the money from the later investment funds to repay the advances, but both plans must be coordinated with the boss and the boss's consent can be handled.

All this money is spent for the establishment of the company, and the account should be counted as the company's start-up expenses and entered into the company's expense account. According to the bill reimbursement cash, the boss will return the money to your account to the boss, and you can keep the part you advanced.

Do you have a receipt? Yes, I went to a lawyer for specific consultation, but I did not look for a series of relevant evidence, and then I consulted with a lawyer.

You don't issue a receipt for such a large amount of money.

Borrow: Administrative expenses.

Credit: Other payables – xx (your colleague).

Borrow: Bank deposit.

Credit: Other Receivables - Insurance Claims.

Debit: Other payables – xx (your colleague).

Credit: Bank deposits.

I didn't write the amount, it's 1340.

Colleagues pay in advance.

Borrowing other receivables - insurance companies.

Credit other Accounts payable - colleagues.

The unit receives money from the insurance company

Borrow: Bank deposit.

Credit other receivables - insurance companies.

Money to colleagues. Borrowing other payables - colleagues lending cash.

Borrow: Bank Deposits 1340 Credit: Other Payables - Colleague 1340

Debit: Other payables 1340

Credit: Cash 1340

When it was originally paid to a private person for the purchase of goods:

Borrow: Other receivables - so-and-so advance purchase price.

Credit: Cash. When the goods are put into storage and there is a private advance payment:

Borrow: Inventory of goods.

Tax payable - VAT payable (input tax) (if it is a small-scale taxpayer, this item is not considered) Credit: other receivables - advance payment for goods.

Other payables - XX advances the payment for goods.

When repaying private money:

Borrow: other payables - so-and-so advance payment.

Credit: Cash. Then only the expenses of the cash account are recorded in your cash account, and the other accounts are handled by the accounting account.

When paying: debit: other receivables.

Credit: Bank Inventories Cash on Hand.

The part of the payment to the other party in advance: borrow: inventory goods and raw materials.

Credit: Other receivables.

Cash on hand.

If you have purchased insurance, submit the claim information to the affiliated unit according to the requirements of the insurance company, and ask them to actively help you make a claim!

1. The boss pays for the materials: Borrow: raw materials Credit: other accounts payable 2. Return the money to the boss: Borrow: other payables Credit: cash in hand.

Borrow: Inventory of raw materials, Credit: Accounts payable After paying the boss. Debit: Accounts Payable, Credit: Cash.