When borrowing money

( 1)

Debit: Other receivables-* * *

Credit: Cash on hand

Reimbursement (2)

Borrow: manufacturing cost

/

Management fee-electricity fee

Loans: Other receivables-* * *

Do I need to return this loan to the borrower when I receive the electricity bill? Or what should I do?

The IOU shall serve as the original voucher of the (1) th voucher and cannot be returned to the borrower. When reimbursing, you should issue a receipt to the borrower to prove that 1000 has been repaid, instead of giving the borrower an IOU.

If he bought a 2000 yuan reserve fund, he issued a 2000 yuan receipt, and then came to me with a 500 yuan invoice for reimbursement. Should I give 500 yuan money directly instead of writing a receipt, or should I ask him to sign the receipt every time I pay?

When buying a loan

Borrow: Other receivables-* * purchase

2000

Credit: Cash on hand

2000

If the purchase is reimbursed to 500 yuan, the balance will not be refunded.

Borrow: material procurement

/

raw material

500

Credit: other receivables-* * procurement

500

If the purchase is reimbursed to 500 yuan, the balance will be returned.

Borrow: material procurement

/

raw material

500

cash on hand

1500

Credit: other receivables-* * procurement

2000

The handling method of IOUs is the same as above, that is, to reimburse 500 yuan, and if the balance is not returned, you should give him a receipt for repayment in 500 yuan, that is, how much repayment "receipt" to open.

All loan repayment receipts shall be signed by the borrower, signed by the payee and stamped with the company's financial seal. The "receipt" can be found on the counter of the shop.