How to dispose of the balance of other receivables?

The suggestion is as follows: First of all, if you want to adjust the account, you must have a certificate!Write a statement of reconciliation first!Put all other receivables on top but have been.

Write it down to everyone who has left the company!Including: borrower Borrowing date Borrowing reason Borrowing amount Termination time.

The reasons for not deducting the money are written!Then find the relevant person to sign!Finally, ask your supervisor or boss to sign it!Such.

You can use this adjustment note to make accounts!Make accounts according to the situation handled by the boss.

Make the entries as follows: Debit: Management Expenses - Bad Debt Losses.

Credit: Other receivables--

That's it!

Find out the reason first, and write an explanation for the adjustable account. If it wasn't your account before, I suggest that you don't have a basis and don't adjust.

What can be collected is collected, and what cannot be collected is amortized as bad debts.

Just find some invoices to flush out. With the permission of the boss, of course.

If you really can't collect it, make a detailed list of other receivables to be cleared and write down the reasons, ask the relevant personnel to sign, and finally ask the leader to sign. Use this detail as a voucher.

If your company has a bad debt reserve, it can be included in the bad debt reserve.

Debit: provision for bad debts.

Credit: Other receivables--

If there is no bad debt provision account, do it directly.

Borrow: Non-operating expenses.

Credit: Other receivables--

Borrow: Cash. Credit: Other receivables--

How to deal with the credit balance of accounts receivable, the specific method is as follows:

1. The credit balance of "accounts receivable" is first posted on the account, and then there are receivables and are directly written off.

2. "Accounts receivable" is changed to "accounts receivable" and the balance is credited to indicate that the payment from other units has been received in advance.

Accounts receivable" account debit registers the increase in accounts receivable, credit registers accounts receivable recovery and recognized bad debt losses, and the closing balance is generally on the debit side, indicating the number of accounts receivable that have not yet been recovered;If the closing balance is credited, it reflects the amount received in advance by the business.

Extended information] Accounts receivable refers to the amount that should be collected from the purchasing unit by the enterprise in the normal course of business due to the sale of goods, products, provision of labor services and other businesses. Accounts receivable include taxes that should be borne by the purchasing unit or the receiving labor unit, packaging costs, various transportation and miscellaneous expenses paid by the buyer, etc., and in the case of sales discounts, commercial discounts and cash discounts should also be considered.

There is a specific scope for accounts receivable. First of all, accounts receivable refers to the claims formed due to sales activities or the provision of labor services, excluding other receivables such as arrears from employees and interest receivables from debtors. Secondly, accounts receivable refers to claims in the nature of current assets, excluding long-term claims, such as the purchase of long-term bonds. Thirdly, accounts receivable refers to the amount receivable from customers by the Company, excluding all kinds of deposit deposits paid by the Company, such as bid deposits and leased packaging deposits.

The loss of accounts receivable includes the cost of funds for overdue accounts receivable, additional collection expenses, and bad debt losses, and these direct losses are more obvious. In addition, there are some indirect losses, for example, although the enterprise can generate more profits when selling on credit, it does not really increase the cash inflow of the enterprise, but makes the enterprise have to use limited working capital to advance various taxes and expenses, which accelerates the cash outflow of the enterprise.

The credit balance refers to the amount of credit balance on the client's money account, the symmetry of the debit balance. In general, the closing balance of the funds** account is credited.

The amount of other receivables on the balance sheet is too largeThere is a suspicion of "false capital contribution and evasion of registered capital".。The bosses of many enterprises transfer the funds of the enterprise to their own private accounts through fictitious creditor-debtor relationships, and then reflect them in the external accounts of the enterprise as natural persons borrowing from the enterprise, and posting them in the "other receivables" account of Peiyu. The amount of the "Other receivables" account is too large, and the other major oneThe tax-related risk is that it will be regarded by the tax bureau as "distributing dividends and dividends" to shareholders of the enterprise or "income from wages and salaries" to employees, and will be subject to individual income tax.

Generally speaking, if an enterprise lends more than a certain amount of funds to shareholders and has been on the books for a long time, and the funds have not been used for the production and operation of the enterprise, the tax bureau can regard the loan as the distribution of dividends and dividends to shareholders by the enterprise, and levy 20% of the loan amount as individual income tax. In the same way, if an enterprise lends funds to employees, it will be regarded as one month's salary income and be subject to individual income tax.

If the other payables are too large, there is a suspicion of concealing income in order to pay less tax。The income of many enterprises, after being credited to the public account, is not reflected in the income of the enterprise in the account, but is recorded as other payables because there is no need to issue a legal bill to the payer. After this practice is discovered by the tax bureau, it is also necessary to pay taxes and late fees.

I'm not going to do that like you anyway.

The red letter is generally used for the correction of erroneous accounts.

Other receivables belong to asset accounts, which record the uncollected amounts receivable; Other payables are liabilities and are recorded as unpaid. In the balance sheet, "Other Receivables" belong to the "Current Assets" account and "Other Payables" belong to the "Current Liabilities" account.

The balance of other receivables is on the credit side: it means that the money is no longer an asset, but a liability, and the money should be returned to the other party.

The balance of other payables is on the debit side: indicates that the overpayment has been made and the amount of the next payment should be recovered or offset when requested.

Two additional points:

Other receivables are asset-class accounts and the balance should be on the debit side. If the situation appears on the lender, the reason needs to be ascertained;

Other payables are liabilities and the balance should be credited. In the case of a debit, the cause also needs to be ascertained.

This is because if other payables become debit balances, their nature changes and they actually become receivables. Its account can not be adjusted, but it should be adjusted to other receivables when making statements.

Flatten the debit balance of other payables.

This does not need to be filled in the cash journal and bank journal. Served with a chop roll.

It is filled in the sub-ledger.

I didn't understand your question.

What you said must be the advance freight, into other receivables and into other payables is the same, both are current payments, generally advance when into receivables, go "payable" may be deducted from the payment of the goods first, and then happen, in short, it is the same.

Other receivables and receivables are listed in the Assets column and other payables and payables are listed in the Liabilities column.

Payables are liabilities and receivables are assets, which have nothing to do with owners' equity, but the conversion of the two should be less common.

1. Decrease (decrease: increase) of operating receivables Accounts receivable (beginning and end of the period) Notes receivable (beginning and end of the period) Prepaid accounts (beginning and end of the period) Other receivables (beginning and end of the period) Expenses to be amortized (beginning and ending) Balance of bad debt provision at the end of the period.

2. Increase in operating payables (decrease: decrease) Accounts payable (end of the period, beginning of the period) Accounts receivable in advance (end of the period, beginning of the period) Notes payable (end of the period, beginning of the period) Wages payable (end of the period, beginning of the period) Welfare payable (end of the period, beginning of the period) Tax payable (end of the period, beginning of the period) Other payables (end of the period, beginning of the period).

Summary. Hello, there is a balance of other receivables in the accounting statement that can be converted to other payables. "Other receivables" are current accounts that record the assets of a business, the balance of which should generally be debited.

If it happens to appear on the lender, the balance of its credit is actually a debt of the business. It can be converted to an "other payables" account, as accounts payable is a current account that records the liabilities of the business. <>

Hello, there is a balance of other receivables in the accounting statement that can be converted to other payables. "Other receivables wild mountain" is a current account that records the assets of the enterprise, the balance of which should generally be on the debit side. If it happens to appear on the lender, the lender's residual amount is actually the debt of the enterprise.

It can be converted to an "other payables" account, as accounts payable is a current account that records the liabilities of a business. <>

Pro, other receivables refer to various receivables and provisional payments other than imitation notes receivable, accounts receivable, prepaid accounts dust, dividends receivable and interest receivable. <>

Then you have to be clear about how to get the balance.

Then you have to look at the accounting voucher, then you have to see if there is a balance on the accounting voucher.

From the accounting voucher, look at the debit balance of all other receivables minus the credit balance to see if it is a positive number or a negative number, if it is a positive number on the debit side, such as a negative number on the credit side.

Other receivables refer to all kinds of receivables and provisional payments other than notes receivable, accounts receivable and prepaid accounts receivable. The debit side of the account registers the increase in other receivables, the credit side registers the recovery of other receivables, and the closing balance is generally on the debit side, reflecting the other receivables that have not yet been collected by the enterprise.

The end of the year is approaching, what should I do with other receivables?

1.Employee borrowing and disbursement of business.

2.No ticket payouts.

The norm is standardized, to reimburse, get the ticket first, and force everyone to think about the invoice in advance. Procurement and transactions through formal channels do not take advantage of the small advantage of no ticket discount, and furthermore, after the VAT reform, there is an entry to accompany the grandchildren can be deducted, and there is really no loss.

3.Misappropriation of funds.

Whether it is lent to an individual or lent to the old messy grinding board, there is no solution from the financial point of view, and it should be repaid at the end of the year, otherwise you will pay the high individual income tax, and there is no place to cry if you want to regret it, see what the policy says:

For other receivables asset accounts, the debit side indicates an increase, the bright credit side indicates a decrease, and the closing balance is on the debit side, and the table indicates the amount of other receivables that have not been received, and other receivables are another important part of the company's receivables. It is a variety of provisional payments receivable other than notes receivable, accounts receivable and prepaid accounts of the enterprise.

Other payables refer to the payables and temporary receipts from other units or individuals that are not directly related to the daily business of the enterprise.

The debit balance of other payables represents the amount that should have been recovered due for the overpayment. If it is receivable, other payables should be reversed.

Debit: Other receivables.

Credit: Other payables.

If you want to fundamentally write off other payables, you can choose to get the money back, or if there is sufficient evidence, transfer the accounts that are not returned to non-operating expenses or bad debt losses.

Other accounts payable do not need to be continued to be paid.

1. If it is actually payable, but the payer does not need to perform the payment obligation due to the reasons of the payee, it shall be recognized as non-operating income.

Debit: Other payables.

Credit: Non-operating income.

2. If the two parties reach a unified opinion after consultation, so that the existing creditor's rights and debts are restored to their original state, and the economic and business relationship no longer exists, the red or blue characters shall be used to reverse the original accounting business and cancel off the creditor's rights and debts between the two parties.

Difference between other payables and other receivables.

1. Other payables are liabilities payables, while other receivables are asset receivables.

2. The closing balance of other receivables is usually on the credit side, while the closing balance of other receivables is usually on the debit side.

3. Other payables refer to the payments payable and temporarily received from other units or individuals in addition to accounts payable, wages payable, bills payable, etc. Other receivables refer to various receivables and provisional payments other than accounts receivable and notes receivable.