When a legal person borrows money,
Borrow: other receivables-legal person,
Loans: bank deposits,
When the repayment is overdue,
Debit: bank deposit,
Loan: other receivables-legal person,
Other receivables refer to all kinds of receivables and temporary payments except notes receivable, accounts receivable, prepayments, dividends receivable and interest receivable.
Its main contents include all kinds of claims receivable and fines, such as claims collected from relevant insurance companies due to unexpected losses of enterprise property. Rent receivable for the rental package; All kinds of advance payments that should be collected from employees; Such as utilities paid in advance for employees, medical expenses borne by employees, etc. Pay a deposit, such as a deposit for renting a package; Other receivables and temporary payments.