How To Keep Accounts Receivable When Changing Accounts Receivable?

Enterprises shall convert accounts receivable into accounts receivable, or receivables that are exchanged for accounts receivable and other assets, and account value of accounts receivable in accordance with the book value of the assets pferred.

If the original book value of the accounts receivable is greater than the book value of the replacement assets, the original account value of the accounts receivable should be used as the entry value of the accounts receivable, and the account value of the accounts receivable should be larger than the book value of the replacement assets as the allowance for bad debts.

When an asset is converted into accounts receivable and other assets at the same time, or if a lot of assets are exchanged into accounts receivable and other assets, the value of account receivable shall be used as the account value of the accounts receivable pferred into accounts receivable, and the entry value of other assets other than accounts receivable shall be replaced. The total value of the book value of all assets should be changed and the relevant taxes and fees payable should be paid according to the proportion of the fair value of all other assets pferred into the accounts receivable and the total fair value of all other assets entered into, and the balance of the accounts receivable should be deducted from the balance of the receivable account value. Enterprises and enterprises

If the premium is greater than the book value of the receivable, the premium received should be first reduced to the book value of the receivable and then processed according to the above principles. If the premium received is greater than the book value of the receivable, the premium should be first reduced to the book value of the receivable and then treated according to the principle of non monetary pactions.