Sometimes, in order to check the performance of the superior or even reduce the income tax of the current year, the enterprise will do this and temporarily record the sales income that should be confirmed in the previous year as "accounts received in advance".
During the investigation, you can view sales documents, such as sales orders, outbound orders and settlement documents. See if there is a buyer's signature on it. If there is a signature, whether the money is received or not, it should be recognized as the current sales income according to the accrual basis principle.
You can also confirm it by "audit letter", that is, send an official letter to the other party to check whether the other party has the prepayment balance (the prepayment here is equal to the prepayment of the other party). If the other party receives the goods, it should cancel the "advance payment".