Therefore, the prepayment party (set as Y company) carries out accounting.
Debit: other receivables -x company.
Loans: bank deposits
Prepayor (set as company X)
Debit: corresponding expenses or current accounts, such as individual tax, enter: tax payable-personal income tax (according to the new accounting standards)
Loan: other payables -y company
Why are you doing this? Because you paid a sum of money. If it is shopping, it generally corresponds to the debit of raw materials (inventory goods) and the credit is bank deposits. Now that you pay for another company, you are in debt. This claim has nothing to do with the purchase of goods and services, and can only be recorded as "other receivables". On the contrary, the company also formed liabilities, so it entered "other payables"