The audit description of the accounts payable list says that accounts payable are liabilities and the balance is the credit by default. Now the debit balance is-1000. It means overpayment (red means credit, blue means debit). It's accounts receivable.

Different companies have their own manuscript templates. Generally speaking, the examination and approval form is the process of reaching the approval number from the unapproved number through examination and adjustment, and then filling in the corresponding number of the previous year in the corresponding position to compare the two issues, so that people who read the draft can see the general situation of the undergraduate course at a glance.

Major accounting treatment

The materials and commodities purchased by the enterprise have been accepted and put into storage, but the payment has not been paid. According to the relevant documents (invoice bill, actual price or provisional estimated value recorded on the accompanying invoice), debit the subjects such as "material purchase" and "materials in transit", and debit the subjects such as "tax payable-value-added tax payable (input tax)" according to the deductible value-added tax, and credit the relevant subjects according to the price payable.

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".