When an enterprise sells goods and other accounts receivable, it debits the accounts receivable account, credits the main business income, payable taxes, payable value-added tax (output tax) and other subjects, and debits the bank deposits and other accounts receivable accounts when the accounts receivable are recovered.
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This item should be filled in according to the total debit balance of the detailed accounts of "accounts receivable" and "accounts received in advance", minus the amount of the ending balance of bad debt provision of accounts receivable. If there is a debit balance at the end of the detailed account of advance receipts, it should be filled in the "accounts receivable" item in the balance sheet.
Accounts receivable belong to the creditor's rights of enterprises. Although it has not been recovered yet, the enterprise has the right to recover and dispose of it. Accounts receivable refers to the creditor's rights formed by sales activities or provision of labor services, excluding other receivables such as wage arrears of employees and debtor's interest. Secondly, accounts receivable refer to the creditor's rights of current assets, excluding long-term creditor's rights, such as buying long-term bonds.
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