If there is an expense invoice, do the expense; If not, do this business with your boss-other payables. You can also adjust the cash in reverse here. Borrow when the cash balance is large: other payables (boss) loan: borrow when the cash is upside down: cash loan: other payables (boss) In this case, the best way is to treat it as a boss loan and only borrow other receivables. Of course, if the balance of other receivables is too large, there are certain risks in taxation. Therefore, everyone's accounts must be true and avoid posting.
And it is not the best choice to link with other payables. This problem exists in many enterprises and there should be no cash. If there is a large cash balance, deposit it in the bank. Try to collect enough invoices, you can find other invoices to make up, or adjust your company system, without invoices, you will not be reimbursed. In practice, cash and inventory are the hardest hit areas where the off-balance-sheet accounts are inconsistent. Especially with so much cash hanging on the account, even if no one says it's a fake account, I'll be jumpy and nervous.
In addition, the general audit experience and management fees are difficult to identify problems. Therefore, you can divide some of these cash expenditures into "management expenses" and "sales expenses", but it should not be too obvious, according to the actual situation of your company. The book balance exceeds the cash limit on hand. The cash limit on hand shall be determined by the bank according to the actual needs of the account opening unit and the distance from the bank. After the cash limit is approved, the unit shall not increase the cash on hand beyond the approved limit without authorization.
Finally, the loans to other units and individuals recorded in other receivables are subject to value-added tax according to interest income, and the invoices that users can only obtain are used as proof of costs and expenses, and input tax cannot be deducted. In particular, the capital occupation between parent-subsidiary companies, affiliated companies, head office companies and shareholders will have a great impact. Even if a free use agreement is signed, value-added tax will be paid as sales.
Finally, the normal practice at this time is to count the money borrowed by the company from the boss and other payables. However, due to the early withdrawal of funds, this is not a receivable, and other receivables are offset by reimbursement when withdrawing funds. It means that the registered capital that the boss should have put in place at the beginning will be returned bit by bit with the later investment (income). In this way, other receivables will gradually decrease, and annual inspection will not attract the attention of industry and commerce. Since you deal with chaos with chaos, there is no good way to make the account bigger and bigger. If you have borrowed money from your boss and included it in other payables, then the only way is to cancel the balance of this account and offset it with cash.