How can I register the receivables if they are inconsistent with the actual receivables For example,

1.For the invoices issued in the current month, the bank deposit is 650 yuan, the receivables are borrowed, the main business income is credited, and the tax payable is yuan.

2.Previously issued invoices. It is directly linked to the accounts receivable account, that is, borrowing bank deposits 650 and credit receivables 650, and the yuan can not be disposed of on the accounts receivable, unless you pay the yuan yourself and issue a receipt to offset it.

I asked my dad about this, because I don't understand it very well, so the expression may be a little different, so refer to it.

Debit other receivables

Cash 650 loan operating income

Can you elaborate on that.

Why is there a difference between what is due and what is received? If it is a human reason (i.e., it was received wrongly), then it should be compensated by the person responsible, and the specific operation is: 1

At the time of invoicing: debit: accounts receivable credit:

Taxes are not considered for main business income) 2.When receiving money: debit:

Cash 650 Credit: Accounts receivable 650 3Responsibility to the person:

Debit: Other Receivables - xx People Credit: Accounts Receivable 4

When the responsible person compensates: borrow: cash loan:

Other receivables - xx persons.

If it is not charged due to fractions: 1At the time of invoicing:

Credit: Accounts Receivable Credit: Income from Main Business Excluding Taxes) 2.

When receiving: borrow: cash 650 Finance expense - sales discount (etc.) Credit:

Accounts receivable.

Then the accounts will be recorded according to the actual receipts, and those that are not returned will be put on the accounts.

Borrow: Cash (or bank deposit).

Credit: Accounts receivable.

Accounts receivable have a balance of yuan.

1. As mentioned in the question, the following conventional accounting treatment is given to the questioner for reference:

a. When it is found that the closing balance of the accounts receivable account is the credit balance (that is, the common saying of overcharging), it should be immediately comprehensively checkedRelevance involvedAccounting processing, to determine: whether the processing of each sales account is correct, whether the processing of each collection and settlement business is timely and accurate, whether there is an adjustment situation, etc., at the same time, the financial department should be with the sales business departmentInternal reconciliationwork, to determine the accuracy of the business handling of the enterprise;

b. Carry out with the other party (purchaser).External reconciliationwork, that is, it is necessary to verify with the other party to determine the current balance before repentance and concise the next corresponding work;

2. After carrying out the above work, the overcharged amount is finally confirmed, and the refund procedures are handled after confirming with the other party, and the corresponding accounting treatment can be carried out according to the bank documents;

This depends on whether there are any arrears from previous years in the actual receipts. Just deal with it normally.

The probability of overcharging is largely non-existent.

Summary. Hello dear, happy to answer for you, will accounts receivable occur in your business? Under what circumstances will accounts receivable be generated?

Does your business have accounts receivable? Under what circumstances will accounts receivable be generated? Hello dear, happy to answer for you, will accounts receivable occur in your business? Under what circumstances will accounts receivable be generated?

Accounts receivable refers to the amount that should be collected from the purchasing unit due to the seller's notification of goods, products, and the provision of labor services by the seller in the normal course of business, including the taxes that should be borne by the purchasing unit or the labor service unit, the packaging fee paid by the buyer, and the miscellaneous expenses of various transportation chains. In addition, factors such as commercial discounts and cash discounts should also be considered in the case of sales discounts.

Debit: Accounts receivable.

Credit: provision for bad debts.

The summary of this entry is that the bad debts that have been recognized have been recovered, and the credit: bad debt provision here is actually written off when the bad debts occur: debit: bad debt provision, credit: accounts receivable.

These two entries, in fact, are just in opposite directions, if the number of bad debts recovered is all accounts receivable, then the amount of these two entries is also the same. After that, the borrow: bank deposit, credit: accounts receivable, is to offset the payment receivable when selling goods.

Hello, if the accounts receivable is 3920 yuan, the actual receipt of 3920 yuan (if there is no impairment provision of 100 yuan before) is as follows:

Debit: Bank deposit 3 920

Credit: Accounts receivable 3 920

If you have made an accounting treatment of 100 yuan of impairment provision before, such as your first entry, and now the 100 yuan has been recovered (that is, the account is later recovered, as long as the previous 100 bad debt is transferred back), the following treatment is given:

Debit: Accounts receivable 100

Credit: Bad debt provision 100

Debit: Bank deposit 100

Credit: Accounts receivable 100

Of course, that's what you have below

Debit: Bank deposit 3 920

Credit: Accounts receivable 3820

Bad debt provision 100

Note that the credit: bad debt provision 100 here is not an increase in bad debt provision of 100 yuan, but because a bad debt provision was confirmed before

When reselling, debit: bad debt provision 100

Credit: Accounts receivable 100

Now that the 100 yuan has been recovered, the 100 will be reversed, and the previous one is borrowed: bad debt provision 100, and now it is transferred back to credit: bad debt provision 100.

Don't confuse this credit: bad debt provision 100 with the first credit for impairment loss 100.

Be careful, as long as you know that you are recognizing the bad debt provision (debit) back (i.e. credit). Hope that helps.

The issue of overcollection of accounts receivable is discussed in three situations:

1. Negotiate with the other party, and then cancel together the next time the other party asks for goods, which is used for customers who have a long-term purchase and sales relationship.

2. Return the overcharged receivables, which is generally used in the case that the customer or the other party does not agree to the temporary purchase and sale relationship.

Debit: Accounts receivable.

Credit: Bank deposit (or cash).

3. If there is no need to return it due to the bankruptcy of the other party or some reasons, there are two ways to deal with it because the money that does not need to be paid needs to pay enterprise income tax, which is determined according to the accounting standards used by the company

1) The original accounting system for enterprises stipulates that for those who are really unable to pay the accounts, they will be included in the "capital reserve" account, and in order to better reflect the figures, the income tax should be reflected

Debit: Accounts Payable:

Credit: Capital Reserve.

Tax payable - Corporate income tax.

2) The new accounting standards stipulate that for accounts that are truly unable to be paid, they will be included in the "non-operating income" account

Debit: Accounts Payable:

Credit: Non-operating income.

It's a little bit of a problem to record it. If the two companies still have dealings, credit the advance receivables. Borrow:

Bank deposit 10,000 loan; Accounts receivable 200 Accounts receivable - Company B 9800 If there is no overcharge to be credited to other accounts payable Debit: bank deposit 10000 Credit: Other accounts payable - Company B 200 Accounts receivable - Company B 9800, accounts payable is the payment of the corresponding ** business.

If you still have dealings with the two companies, you can credit the accounts payable if you do not open an account for the accounts receivable, you can also credit the accounts payable credit i.e. debit: bank deposit 10000 credit: accounts payable - company B 200 accounts receivable - company B 9800

If there is no overcharge, financial expenses can be recorded Debit: bank deposit 10,000 credit; Financial expenses 200 Accounts receivable - Company B 9800

**Time borrowing: bank deposit 80 bad debt provision 5

Other receivables.

Non-operating expenses.

Credit: Accounts receivable 100 The ** profit and loss recognized is 10,000 yuan.