Borrowing from an enterprise as a legal person is an internal current account of the company, which can be included in other payables (if the company has a current account with an enterprise as a legal person, it can be included in other receivables or other payables without setting other subjects). The money lent to the company is for the company's own use, and has nothing to do with setting up deposit subheads.

Accounting entries:

Borrow: bank deposit (or cash on hand)

Loan: other payables (or other receivables)-name of enterprise legal person

Cash on hand refers to the cash reserved by the company to meet the needs of sporadic payment in the course of operation. The supervision and inventory of cash on hand can determine the real existence of cash on hand and the effectiveness of cash on hand management, which will play a positive role in evaluating the internal control system of enterprises.

Extended data:

Enterprise management refers to the process of doing a good job in market investigation and prediction, choosing the direction of product development, making long-term development plans, making scientific decisions and realizing the predetermined business objectives in the economic activities of material production and commodity exchange.

tax administration

For enterprises, tax management is a very important content in company management. With the standardization and perfection of market economy, tax management plays an increasingly important role in enterprise competition.

The tax management of joint ventures should focus on the methods and measures of tax management, strengthen the study of tax law knowledge, and further improve the awareness of tax payment. On the premise of mastering the theoretical knowledge of tax law, some reasonable and legal tax avoidance means such as tax preference and tax planning are used to reduce the operating cost of enterprises, improve the financial management level and finally improve the competitiveness of enterprises.

Under the condition of market economy, the market competition is fierce. In order to survive and develop, enterprises must do well in production, operation and financial management, avoid risks and obtain the best economic benefits. TravelSky software communicates information and elements with national tax related systems, which can not only calculate all kinds of tax payable to declare and pay taxes,

To improve the work efficiency of fiscal and taxation personnel, we can also evaluate the accounting, ticket, operation, accounting and tax payment of enterprises, better help enterprises to correctly implement national tax policies, carry out overall business planning and tax risk prevention, make suggestions for enterprise management decisions, and lay a solid foundation for creating profits.

References:

Baidu encyclopedia-enterprise management