Accounts payable two years ago, now it is estimated that it cannot be paid, can it be directly rever

Business Standards for the Verification of Enterprise Income Tax Final Settlement and Payment of Tax Declaration [Trial]" Guo Shui Fa [2007] No. 10 "(8) Examination of other income that should be recognized for tax purposes: 1 Other income that should be recognized for tax purposes refers to other income other than deemed sales revenue that is not treated as income in accounting, and which should be recognized according to the tax law. 2. Review the accounts payable that the enterprise is truly unable to pay due to creditors, accounts payable that have not been paid for more than three years and other payables that have been included in the cost and expense to recognize income.

Article 22 of the Regulations for the Implementation of the Enterprise Income Tax Law No. 512 The other income mentioned in Item (9) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by the enterprise in addition to the income specified in Items (1) to (8) of Article 6 of the Enterprise Income Tax Law, including the income from the excess of enterprise assets, the income from the deposit of the packaging materials that have not been returned within the time limit, the amount payable that cannot be repaid, the receivables that have been recovered after the treatment of bad debt losses, the income from debt restructuring, the income from subsidies, the income from liquidated damages, the exchange income, etc.

First of all, there needs to be absolute evidence that the amount due no longer needs to be paid, and copies of the explanations and supporting materials and other original invoices, contracts, etc. should be prepared. and provide evidence of why you don't need to pay.

When you make a statement.

Debit: Accounts payable.

Credit: Non-operating income or capital reserve.

It is recommended that the small amount can be washed off, the large amount should not be flushed, and the flushed accounts should be taken from the non-operating income, and the relevant non-payment instructions should be written, and taxes should be paid.

If you can't pay it in this way, you should go through the non-operating income and pay taxes.

1. The accounting entries for bank payments deducted from accounts payable are:

1) Handling fee to be borne by the company:

Borrow: Bank deposit.

Finance Fee - Handling Fee.

Credit: Accounts payable.

2) The handling fee borne by the other party.

Borrow: Bank deposit.

Credit: Accounts payable.

2. The accounts payable account accounts for the payment due to business activities such as the purchase of materials, commodities and the acceptance of labor services. The handling fees and commissions that should be paid but have not yet been paid shall be accounted for in detail according to the other party unit (or individual).

3. The contents of the accounting of financial expenses are:

1) Interest expense refers to the net amount of interest expenses (excluding capitalized interest) such as interest on short-term borrowings, interest on long-term borrowings, interest on bills payable, interest on bill discounts, interest payable on bonds, interest payable on long-term loans for the introduction of foreign equipment, etc., minus interest income from bank deposits.

2) Exchange loss refers to the difference between the bank**, the selling price and the exchange rate used in the bookkeeping due to the settlement or purchase of foreign exchange from the bank, and the difference between the amount of the bookkeeping RMB converted into the accounting RMB at the end of the foreign currency account at the end of the month (quarter, year) and the original book RMB amount converted into the exchange rate prescribed at the end of the period.

3) The relevant handling fee refers to the handling fee paid for the issuance of bonds (except for the handling fee to be capitalized), the bank fee for issuing bills of exchange, the handling fee for adjusting foreign exchange, etc., but excluding the handling fee paid for the issuance of **.

4) Other financial expenses, such as financial lease expenses incurred in financial leasing of fixed assets.