1. According to the query of accounting net, China, the accounts payable that cannot be paid should be converted into non-operating income, but in tax treatment, this part of the transferred accounts payable does not need to pay VAT, and needs to be incorporated into the total profit to calculate enterprise income tax.

2. Accounts receivable need to be cleared. If accounts receivable can be recovered, they should be recovered in time and the recovery process should be recorded; If it cannot be recovered, it should be recognized as bad debt loss or non-operating expenses. In this case, relevant supporting materials need to be submitted when the enterprise income tax is deducted before tax.

3. Introduction of current account: The English name of current account refers to various accounts receivable, accounts payable, accounts received in advance, accounts paid in advance, etc. There will be all kinds of problems in it, so we should do a good job of internal control and check it when giving accurate identification. In property inspection, there is no need to check the current accounts with relevant units every month like "bank deposits", depending on the specific situation.