Now, first, you will deal with the mortgaged property, and the exchange price will be regarded as the value of the mortgaged property, so as to write off your creditor's rights (accounts receivable), and the difference will be recognized as "non-operating income" or "non-operating expenditure".
As for your sales of debt, the fact that the other party doesn't want invoices will not affect your confirmation of sales, income and capital withdrawal. You calculate the income and tax payable in the accounting accounts according to the normal income method, and then offset it with the creditor's rights. The insufficient part is included in the non-operating expenses, and the excess part is included in the non-operating income.
If this is a value-added tax business, fill in the income and tax amount of this sales to individuals in the unbilled sales income of VAT declaration form 1, and declare and pay taxes normally.
Examples are as follows:
If the other company owes you 10000 yuan, they give you the inventory and you sell it to the outside world. The price for selling it to individuals is 1 1700 yuan, so you can earn money.
Upon receipt (they should provide the invoice):
Borrow: inventory or raw materials 10000
Taxes payable-VAT payable-input tax 1700
Credit: accounts receivable 1 1700
When you transfer:
Debit: cash or bank deposit 1 1700 (personal settlement)
Credit: other business income 10000
Taxes payable-VAT payable-output tax 1700
When carrying forward at the end of the month:
Debit: Other business cost 10000
Loan: inventory or raw materials 10000
If there is a difference, the difference is included in the non-operating income or non-operating expenditure.