Credit: Accounts receivable

When the arrears have nothing to do with the goods sold, if the other party needs an invoice, it can issue an invoice to the local tax bureau.

Debit: bank deposit

Credit: Accounts receivable

Borrow: taxes payable

Loans: financial expenses

Extended data:

First, this course accounts for the money that should be collected from business activities such as selling goods and providing services.

The premium that the enterprise (insurance) should charge the applicant according to the original insurance contract can be changed to the subject of "1 122 premium receivable", and the detailed accounting shall be carried out according to the applicant.

Enterprise (finance) fees and commissions receivable can be changed to "1 124 fees and commissions receivable", and detailed accounting shall be made according to the debtor.

Excluding all kinds of receivables arising from non-operating activities. Because of selling goods, providing services, etc. A contract to collect money or attract the price by extension is essentially financing and is accounted for in the subject of "long-term receivables".

Two, this course can be detailed accounting according to the debtor.

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