After a member company opens an account in a finance company and collects money, it can make payments to external units, internal units or individuals through the online banking system of the finance company. There is no restriction on corporate payment (the accumulated amount of the day exceeds 300 million, which needs to be reported to the settlement department one day in advance), and member units can remit money to any bank account of other units.
It is particularly important to note that fund transfer (corporate) can only be submitted as a single payment, both for companies and individuals. Therefore, if the other party fails to issue an invoice after payment by the enterprise, it can be handled in the following ways:
1. Hang other receivables or prepayments first to urge the other party to invoice.
2. If the invoice cannot be issued, you can only ask the other party for a refund and balance the accounts.
If the other party insists on not refunding, you can bring a lawsuit. If it receives the goods, it can find other invoices instead.
Enterprises and institutions in the production and operation industries do not need to issue invoices if the business transaction transfer does not involve foreign business (such as sales and acquisition). If business is involved, an invoice is required. Of course, the other party can not invoice, but must declare and pay taxes truthfully. Administrative units do not need to issue invoices, and financial non-tax revenue receipts should be issued if fees are involved.
How to review the advance payment?
Analyze the aging and balance composition of prepayments, select important items (including zero-balance accounts) with large or abnormal prepayments according to the audit strategy, and verify whether the balance is correct.
Check the warehousing records in combination with the accounts payable subsidiary ledger, and check whether there is repeated payment or the same paid account is recorded at the same time in prepayments and accounts payable.
Analyze the balance of prepayment sub-ledger, find out the reasons for items with credit balance, and put forward necessary suggestions for reclassification and adjustment.
For prepayments settled in non-bookkeeping currencies, check the correctness of the conversion exchange rate and exchange gains and losses.
Check the reasons for the long-term loss of prepayments.
Check whether prepayments are correctly disclosed on the balance sheet. If the audited company is a listed company, the notes to its accounting statements should usually disclose the aging analysis of prepayments, the name of the company with a large amount of arrears, the ending amount, the time of arrears, the reasons for arrears, and the accounts of shareholders holding more than 5% (including 5%).
How to balance the accounts without invoicing the public collection? On the whole, in fact, as we all know, if the company's public collection involves business, it can be handled in the three ways mentioned above; If there is no business involved, there is no need to issue an invoice. There are many related materials on this website. Teacher Bian Xiao suggested that you can study on this website.