0 1. Is this the "other receivables" you are familiar with?
Other receivables-mainly reflect other receivables that have not been recovered by the enterprise. But it does not include the following funds (such as notes receivable, accounts receivable and prepayments).
Other receivables mainly include:
1. Several special receivables, such as fines, compensation and subsidies;
2. Deposit receivable for lease packaging;
3. Money paid in advance to employees, including prepaid medical expenses;
4. Company imprest (such as imprest applied by various functional departments, workshops and other departments);
5. Various deposits;
6. The transfer of advance payment can be divided into two situations. One is that there is clear evidence that it does not meet the nature of prepayment, and the other is that the amount of purchased goods can no longer be received due to factors such as bankruptcy of suppliers;
7. Capital exchange between the parent company and its subsidiaries.
8. Or other receivables and temporary payments.
After the introduction of the new accounting standards, the "other receivables" account has added new accounting contents on the original basis. It is precisely because of the inclusion of "other receivables and temporary payments" that this subject has become the rumored "universal basket", in which the expenses without invoices, unexplained kickbacks, misappropriation of funds and other businesses are all gathered in this subject. With the accumulation of time, the amount is getting bigger and bigger, which has become a remarkable feature of this subject. Became the object of strict investigation by the tax bureau and the securities regulator ~
02. Other receivables = "general basket"? Wake up!
Not long ago, another boss fell into the pit. Boss Zhang started his own company and wanted to buy a house to improve his quality of life. He borrowed 3 million yuan from his own company. After a long time, the local taxation bureau came to check. This tax inspection found that there was a sum of money under the subject of "other receivables" of Boss Zhang's company, which had been transferred for many years and had not been returned, and was recorded as "loan" of 3 million yuan.
The tax authorities finally decided to levy 20% personal income tax on the 3 million yuan taken by Boss Zhang. And impose a fine of 50% tax deduction. The total is 900,000.
03, also put "other receivables", something really happened!
1. Don't continue to pay personal loans! If you don't pay attention, something will really happen!
2. Whatever is misappropriated, whether it is borrowed in the name of an individual or in the name of the boss, must be returned quickly!
3. It belongs to the expenditure without invoice. Don't try to take advantage of the discount without ticket and finally cheat the company! More pit yourself!
4. Irrecoverable funds are already worthless assets, and decisively "give up".
5. It belongs to the expense of using "other receivables", needless to say, it is a serious violation.
6. It belongs to hidden income, and the first loan amount in "other receivables" is written off by debit, and the sales income is put into tax avoidance. Let's stop this operation!
7. It belongs to private coffers, and other receivables are regarded as coffers for continuous investment. There is basically no room for discussion!
8. It is a serious violation of the accounting system to use the cash balance of "cash" as a provision through "other receivables".
9. It belongs to the use of "other receivables" to collect cash for companies and individuals. You can take it directly without saying much. 10, which belongs to enterprises concealing short-term investment and intercepting investment income. Use the subject of "other receivables" and don't step on the minefield!