Basic Accounting Knowledge: Other Receivables
1. Accounts of enterprises in this subject save deposits and buy back selling finance. Assets Bills receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, subrogation claims, accounts receivable, receivables, long-term receivables and other receivables and temporary payments.
Two, the subjects can be detailed according to the other units (or individuals).
business accounting
。
Three. After the use of the after-sale repurchase method, the fund should be debited according to the amount actually paid, and the bank deposit should be credited.
The difference between the selling price and the original purchase price shall be calculated on the basis of the interest expense during the after-sale repurchase period, and the account shall be debited, and the "financial expenses" subject shall be credited.
When the merchandise is sold back according to the contract, the bank deposit shall be debited according to the amount actually received, and the credit shall be credited to this subject.
Four. When other kinds of receivables or suspense items happen, the enterprise will debit this account and credit the "bank deposit" and "fixed".
Assets
"To clean up" and other subjects; to withdraw or pfer all kinds of money, debit "cash in cash", "bank deposits" and other subjects, crediting this subject.
Five. The debit balance at the end of the subject reflects other receivables that the enterprise has not yet recovered.
- Related reading
- Market topics | How To Prevent Formaldehyde In Textiles? Expert Course Knowledge Release
- Professional market | Jinjiang Won The Honorary Title Of "China Textile Industry Base".
- Stock school | How To Grasp The Turning Point Of Stock Price Rise And Fall
- Professional market | Tianjin Closes Six Textile And Dyeing Backward Production Enterprises
- Departmental notices | Detailed Rules For The Implementation Of Import Tariff Quotas For Wool And Wool Tops In 2010
- Instructions for foreign trade | How To Rely On Foreign Trade Companies?
- Stock school | Teach You How To Identify The Rising Signal.
- Standard quality | 10 New National Standards Of Clothing Began To Be Implemented
- Technology Extension | Energy Saving And Environmental Protection Dyeing Technology Of Protein Fiber Micro Suspension
- Shoe material chemical industry | Waterborne Polyurethane Application Technology Exchange Promotes Industry Development
- Month End Settlement Procedures
- Fashion Market Trend: Luxury And Frugality
- Enterprises Are Busy Opening The "Spring Festival Gala" &Nbsp; Wenzhou Costumes Rental Market "Fire".
- Accounting Terms Explanation: Accounting Outsourcing
- Zhongda Shares Net Profit Increased By 50%-100% In 2010
- Central Bank Announces Management Measures For RMB Settlement Of Foreign Direct Investment
- Fuzhou Bureau Of Industry And Commerce Spot Checks Many Clothing Labels Are Not Standardized &Nbsp; Domestic Clothing Marked Abroad.
- Graphic Design Contract
- 2011 Spring And Summer Men Have Strength
- The British Wind Is Once Again Popular.