Other payables refer to the amounts payable but not yet paid that are formed during the business activities of the enterprise. These amounts do not fall into the category of accounts payable and usually include other payables in various economic businesses, such as Loans, advances, deposits, withholding taxes, etc.

The following are the accounting contents and precautions for other payables: Accounting contents (1) Borrowing: Borrowing is a form of external financing for enterprises. When enterprises borrow money, they need to sign a loan contract and check the terms in the contract. Loan amount, interest rate and other information, establish a loan account, and regularly check the loan balance and interest payment status. (2) Advance receipts: Advance receipts refer to prepayments for goods or services from customers, which are settled after shipment or service provision. It is necessary to open an accounts payable, which will be transferred to accounts receivable in a timely manner when the customer makes payment, and relevant payments will be made in a timely manner. cost. (3) Security deposit: Security deposit is an economic business that provides guarantee for the performance of the contract. After the contract is signed, the enterprise pays a certain amount of security deposit to the customer and returns it under the agreed conditions. The amount, balance and other information of the security deposit need to be checked. (4) Withholding tax: Withholding tax refers to a business in which an enterprise pays taxes on behalf of its customers. It needs to open a withholding tax account and immediately withhold and hand over the tax to the national tax department when the customer withholds tax. Notes (1) Establish a complete accounting system and clarify the management methods and accounting treatment regulations for other payables. (2) Limit the type, amount and term of other payables to avoid the rapid growth and high proportion of other payables. (3) Keep the accounts of other payables accurate, check them on schedule, and clear other unpaid payables in a timely manner. (4) Comply with relevant laws and regulations. For example, when paying withholding taxes, you need to comply with the provisions of tax laws. In short, other payables are usually an inevitable part of an enterprise's economic business. Enterprises need to establish scientific management systems and accounting methods for other payables, strengthen risk management of other payables, maintain accurate accounting, and comply with laws and regulations.