First of all, you can try to fully communicate and negotiate with the debtor. You can negotiate with the debtor to clarify the nature and amount of the debt and win the debtor's willingness to repay. Through reasonable negotiation and consultation, an agreement can be reached that the debtor is willing to repay according to a certain scheme. This method is applicable to the situation that the debtor has the repayment ability but cannot repay the debt in one lump sum for the time being.

Secondly, we can consider entrusting a third-party agency for collection. If the debtor can't solve the problem through negotiation, he can choose to entrust a professional collection agency to recover the repayment. Collection agencies have rich experience and resources and can take corresponding legal measures to recover the arrears. When entrusting a collection agency, you need to pay attention to choosing a legal and compliant agency and sign a clear contract to ensure the protection of your rights and interests.

Finally, if the above methods fail to achieve the expected results, bad debts can be included in the cost or loss. In accounting treatment, other receivables that have not been recovered can be classified as bad debt reserves or directly accrued bad debt losses. This method is suitable for the situation that the debtor's economic situation deteriorates or the debt has been unrecoverable for a long time. When making provision for bad debt losses, it is necessary to make reasonable provision in accordance with relevant accounting standards and regulations to ensure the accuracy and fairness of financial statements.

To sum up, other receivables that cannot be collected can be handled through negotiation with the debtor, entrusting a collection agency or drawing bad debt losses. The specific treatment method should be selected according to the debtor's repayment ability and debt amount to ensure the protection of its own rights and interests.

Extended data:

The handling of creditor's rights and debts involves the provisions of the Contract Law of the People's Republic of China, the General Principles of the People's Republic of China and the Civil Law and other relevant laws and regulations. According to the relevant laws and regulations of the People's Republic of China, the creditor has the right to require the debtor to perform in accordance with the contract, and can take certain legal measures to protect his legitimate rights and interests. At the same time, the debtor also has corresponding repayment obligations. If he fails to repay his debts on time, he may bear corresponding legal responsibilities.

The above answers are based on China's laws and regulations and actual handling experience. There may be differences in handling methods under different specific circumstances. It is suggested that specific operations should be carried out according to actual conditions, and professional legal and accounting opinions should be sought to ensure legality and accuracy.