Accounts received in advance: why do accounting entries borrow: bank deposit loans: accounts paid in advance (why is it not accounts received in advance here, is it generally not necessary to pay in advance? First of all, this approach is completely wrong. Your company did this only to avoid the audit of the tax bureau. Because some local tax bureaus confirm income according to actual receipts.

Actually, it can be done completely.

Debit: bank deposit

Credit: accounts receivable

However, it should be noted that the balance of accounts receivable must be positive at the end of each quarter. Otherwise, in the accounting statements, if the balance of accounts receivable or prepayments is negative, it must be adjusted to accounts received in advance (this is only reconciliation, not reconciliation), but this will easily lead to the inconsistency between the table and the long-term account. If it's only occasionally, it's ok. If there are too many, it is suggested to write off the balance of accounts receivable first, and the rest should be directly linked in the advance accounts.

In fact, no matter how you do the accounts, the tax bureau should be serious and can find out, but the nature is different. Depends on how you weigh it.