I am a novice accountant, and now I have a problem. As an intermediary, we help other companies to do projects. How do we deal with other accounts receivable?

You should belong to the differential tax. I used to do accounts for this kind of company. Generally, the money received from company A is the money paid by company A, which is the actual income of the intermediary company, so there will be a difference between the invoice and the money paid to company A, and this difference is the income of the intermediary company.

Example: The intermediary company received RMB 100 from Company A, 85 yuan was the actual expenditure of Company A, and 15 yuan was the intermediary fee of the intermediary company.

Accounting treatment: debit: cash (bank deposit)

100

Credit: operating income

15

Other payables-Company A -XX expenses

Eighty-five

Payment: debit: other payables-company A -XX expenses.

Eighty-five

Loan: cash (bank deposit)

Eighty-five

Other receivables are only used when the expenses have been paid and the money has not been received. You need to know that.

If you invoice Company A, you will get the difference. If the full invoice is issued, the actual expenditure of Company A will not be taxed. So you don't have to worry, as long as you keep a copy of the invoice of the actual expenses incurred by Company A, there will be no problem. Just fill out a similar tax deduction form in the tax bureau every month or quarter. Remember to leave a copy of the invoice to the tax bureau without paying taxes (that is, a copy of the actual expense invoice of Company A).