Current location - Loan Platform Complete Network - Local tax - Pay 2000 yuan to China article coding center, with telegraphic transfer voucher and no invoice, how to enter it into the account?
Pay 2000 yuan to China article coding center, with telegraphic transfer voucher and no invoice, how to enter it into the account?
Debit: Other receivables-China Article Coding Center

Loans: bank deposits

After receiving the invoice,

Debit: Operating expenses

Loans: Other receivables-China Article Coding Center

Some students like to use "advance payment". Personally, advance payment is a special subject related to operating income and operating cost. , generally the company's customers and suppliers; Therefore, we choose to use other accounts receivable to reflect the advance payment.