As a financial manager, I don't understand the relationship between invoicing, collection and income, so I need to strengthen my study. Your situation is divided into two types of business to analyze: suppose one, although the business has not received the money, it meets the conditions of income recognition in accounting and tax laws. Even if the payment has not been received, the invoice should be included in the income, and the value-added tax and enterprise income tax should be declared separately. Hypothesis 2: The business has neither received the payment for goods nor met the conditions for revenue recognition in accounting and tax laws, but it has issued an invoice to the outside world, and has the obligation to declare value-added tax, but it can be exempted from enterprise income tax. At this time, since you have already issued an invoice, the invoice shows the amount of income, so you should handle it separately with two vouchers: the first voucher should fully confirm "other receivables", "income from main business" and "tax payable-output tax". The "other receivables" and "main business income" on the second voucher should be offset because they do not meet the conditions for income recognition.