Other receivables refer to the receivables formed in the business activities of enterprises that have nothing to do with selling goods, providing labor services, renting assets and other businesses. These funds can be loans from enterprises to other units or individuals, or deposits, prepayments and accounts received in advance from other units or individuals. The formation of other receivables is usually due to the existence of certain economic exchanges between enterprises and other units or individuals, but it has nothing to do with normal sales, provision of labor services, leasing of assets and other businesses. Enterprises need to explain the details of other receivables to the tax bureau, including the nature, amount and source of the money, so that the tax bureau can make a reasonable evaluation and tax treatment of the financial situation of enterprises.