Let's talk about the second question, 1. \x0d\2。 Write-off of "other payables" can only be used as "debt restructuring", and all of them can be used as your income \x0d\ debit: other payables \x0d\ loan: non-operating income \x0d\ 1, tax and industrial and commercial cancellation, and it is reasonable to issue a "liquidation report" (balance sheet on liquidation day). \x0d\ Therefore, after you write off "other receivables" (Question 2), there will be "non-operating income". The next accounting treatment: \x0d\ Debit: non-operating income \x0d\ Loan: this year's profit \x0d\ Debit: income tax expense (this year's profit *25%)\x0d\