What matters should be paid attention to in advance payment in company accounting treatment?

Legal analysis: 1. Prevent the advance payment from being used as a recycling box, and the enterprise does not confirm the income when selling goods;

2. To prevent the advance payment from being used as a transit point, the advance payment business of an enterprise must be based on an effective and legal supply contract, but there is no corresponding contract for the advance payment business of some enterprises in actual work.

Legal basis: Article 3 of People's Republic of China (PRC) Company Law is an enterprise legal person with independent legal person property and legal person property rights. The company is liable for its debts with all its property.