Coping time
Debit: cost
Loan: Accounts Payable-Unit (foreign currency account)
time of payment
Debit: Accounts Payable-Unit (foreign currency account)
Loans: bank deposits
Extended data:
In order to reflect and supervise the occurrence and repayment of accounts payable in enterprises, accounts payable should be set up. The lender of this course registers the amount that the enterprise should pay for purchasing materials, materials and accepting labor services but has not paid.
Accounts payable registered by the borrower for repayment and accounts payable paid by commercial bills; The ending credit balance represents unpaid accounts payable. The subject should be classified and accounted according to the subsidiary ledger set by the supplier.
(1) If the materials and commodities purchased by the enterprise have been inspected and put into storage, but the payment for them has not been paid, the subjects such as "material purchase" and "goods in transit" shall be debited according to the relevant documents (the actual price or provisional estimated value recorded in the invoice bill and the attached goods invoice), and the subjects such as "tax payable-value-added tax payable (input tax)" shall be debited according to the deductible value-added tax, and the subjects shall be credited according to the payable price.
When an enterprise purchases goods, when the supplier makes up for the loss caused by insufficient payment when delivering the goods, the debit will be recorded in the "accounts payable" and the credit will transfer the corresponding amount from the "profit and loss of pending property".
(2) The unpaid amount of the services provided by the supplier shall be debited to the subjects such as "production cost" and "management expense" according to the invoice bill of the supplier and credited to this subject. When paying, debit this account and credit "bank deposit" and other subjects.
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