The demonstration form of creditor's rights and debts mainly includes the contents of current accounts, the date and amount of creditor's rights and debts, the reasons and opinions for timely cleaning up. The function is to record the creditor-debtor relationship of enterprises and institutions in a specific period completely, accurately and clearly, so it is necessary to follow a certain format to clearly and accurately reflect relevant information.
legal ground
Article 118 of the Civil Code: The civil subject enjoys creditor's rights according to law. Creditor's right is the right of obligee to request a specific debtor to perform or not to perform an act based on contract, tort, negotiorum gestio, unjust enrichment and other provisions of the law.