Basic Accounting Knowledge: Other Receivables

2011/1/14 10:23:00 24

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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.