Debit: other receivables -XX persons;
Loan: cash;
2. If a company borrows money from a bank,
Debit: Bank deposit-XX Bank;
Loans: short-term loans (or long-term loans) -XX Bank;
3. If an enterprise offsets its debts with some non-cash assets and some cash assets, it shall take the balance of the book value of the debts minus the paid cash part as the paid cash amount; The part of debt paid off with non-cash assets.
Extended data:
1. This account accounts for all kinds of accounts receivable and temporary payments except deposits, lending funds, buying and selling financial assets, bills receivable, accounts receivable, prepayments, dividends receivable, interest receivable, deposits receivable from the insured, accounts receivable on behalf of recovery, reinsurance receivables, reinsurance receivables, long-term receivables and other business activities.
Two, this course should be in accordance with other receivables and other units (or individuals) for detailed accounting.
Three, the enterprise other receivables, temporary payments, debit the subjects, credited to the relevant subjects; When recovering or reselling various funds, debit "cash", "bank deposit" and "compensation expenses" and credit this account.
Four, the final debit balance of this course, reflecting other receivables that have not been recovered by the enterprise.
Baidu encyclopedia-other receivables