I. What are creditor's rights and debts? 1. Creditor's rights and debts. Creditor's rights are civil rights that require others to do certain actions (actions or omissions). Based on the principle of relativity of rights and obligations, it is a debt relative to creditors, that is, it must be an obligation in civil law for a certain behavior (action or omission). Therefore, the debt relationship is essentially a judicial relationship of creditor's rights and debts, and neither creditor's rights nor debts can exist alone, otherwise it will lose its meaning. Creditor's right refers to the right of the unit to collect money in the future, including accounts receivable, bills receivable, prepayments, other receivables, dividends receivable, interest receivable and subsidies receivable. Liabilities refer to the current obligations of units or individuals that are formed by past transactions and events and are assumed by units or individuals, which are expected to lead to the outflow of economic benefits from accounting, including various loans, payables and accounts received in advance. Second, how to fill in the list of creditor's rights and debts? 1. The function of the creditor's rights and debts list is to record the creditor's rights and debts of enterprises and institutions in a specific period completely, accurately and clearly, so it is necessary to follow a certain format and reflect relevant information clearly and accurately. 2. Generally speaking, the words "List of Creditor's Rights and Debts" should be marked in bold and capital letters at the top of the table, the name and maturity date of the preparation unit should be marked at the top and both sides of the table, and the information such as the competent leader (seal), financial controller and tabulator should be marked at the bottom of the table. 3. The header should be composed of category, serial number, creditor's right/debtor's name unit, currency, amount, debt/creditor's right occurrence reason, handler, occurrence date, receivable/payable date, remarks, etc. Necessary information categories can be added as required. Under the corresponding categories, it should be divided into creditor's rights and debts. After the column of "creditor's rights", the following subcategories should be filled in: accounts receivable, notes receivable, prepayments, other receivables, dividends receivable, interest receivable and subsidies receivable; After the category of "debt", sub-categories such as "loans, payables and prepayments" should be filled in. Finally, the total number of each category and the total number of "creditor's rights/debts" categories should be inserted in the appropriate places in the table. The actual receipt and payment of creditor's rights and debts and other special circumstances can be indicated in the remarks column.
Legal objectivity:
Article 84 of General Principles of Civil Law of People's Republic of China (PRC) and General Principles of Civil Law of People's Republic of China (PRC) is a specific relationship of rights and obligations between the parties according to the provisions of the contract or the law. Creditors are creditors and debtors are debtors. The creditor has the right to require the debtor to perform its obligations in accordance with the contract or according to law.