1. When the enterprise is a general taxpayer, the specific entries are as follows:
(1) When the invoice has been issued but the payment has not been confirmed:
Debit: accounts receivable
Loan: income from main business
Taxes payable-VAT payable (output tax)
(2) When the payment is received:
Debit: bank deposit
Credit: accounts receivable
2. If the enterprise is a small-scale taxpayer, the entries are as follows:
(1) When the invoice has been issued but the payment has not been confirmed:
Debit: accounts receivable
Loan: income from main business
Taxes payable-VAT payable
(2) When the payment is received:
Debit: bank deposit
Credit: accounts receivable
Accounts receivable refers to the money that an enterprise should collect from the purchasing unit or the receiving unit due to business activities such as selling goods and providing services, including the contract or agreement price, the output tax of value-added tax, and the packaging fee, transportation fee and insurance fee paid by the purchasing unit.