What is an unexpired accounts receivable?

1. First of all, we have to explain what a ledger is:

The ledger is a popular saying, generally used in the material inventory records, that is, the general name of the custody account, the operation (business) flow account, the product process handover table, etc., but it is more comprehensive than the accounting ledger, recording every detail of each material and their circulation, and it can be seen directly from the ledger that each material is received, paid and stored, and is the main means of recording, accounting and management by warehouse keepers and production statisticians. The ledger can be designed according to actual needs, and there is no fixed format.

To put it simply, the ledger is the data directly recorded by the operator from the machine record during the operation process, so it is called the ledger.

That is, the equipment operation operation record data, the initial ** of the ledger.

2. The accounts receivable ledger should be established according to each contract, including the following contents: contract number, the nature of the customer's enterprise, the scope of the main business, the registered capital, the project approval, the project land certificate, the construction land planning, the contract amount, the start and completion time, the contract settlement method, the contract payment terms, the warranty period and the warranty amount, the monthly and cumulative internal progress amount, the monthly and cumulative progress amount approved by Party A, the monthly and cumulative Party A payment amount, the monthly and cumulative payment ratio, etc.

When signing a contract with another company!

One item is the payment method and time!

Generally 2-3 months!

Wait for the money to hit your account!

You're in less than 2-3 months' worth of money!

Generally speaking, accounts receivable should be recognized as bad debts if they meet one of the following conditions:

1. The debtor's death and the unrecoverable accounts after the debtor's estate is repaid;

2. If the debtor is bankrupt, the accounts that cannot be recovered after the bankruptcy estate is repaid;

3. The debtor has failed to fulfill its debt repayment obligations for a long period of time, and there is sufficient evidence to show that it is impossible to recover or the accounts that are unlikely to be recovered. Each of the above three conditions is sufficient, and the third condition requires the professional judgment of the accountant. China's current system stipulates that the right to decide the bad debt loss of a listed company lies with the company's board of directors or shareholders' general meeting.

Generally speaking, accounts receivable that have been on the books for more than three years can determine the bad debt provision, if you have reasonable evidence such as unrecoverable through litigation, or you have passed the litigation period and the other party clearly refuses to pay, you can confirm the bad debt provision at the time you know.