For the time being, only personal payables within the public and private sectors are accepted, and enterprises should set up "other payables" subjects for accounting. In this course, the lender registers various payables and temporary receipts, the borrower registers various repayments or write-offs of payables and temporary receipts, and the balance is in the lender, indicating the unpaid payables. This course should be set up according to the categories of payables and temporary receipts.

In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits" and "management fees" and credit "other payables"; When making relevant payments, debit the account of "other payables" and credit the account of "bank deposit".

test routine

1), obtain or compile other accounts payable details, check whether the count is accurate, and check with related items in subsidiary ledger, general ledger and statements.

2), the implementation of analytical review.

3) Recover other payables for confirmation.

4) If the inquiry letter cannot be recovered or the reply result is inconsistent with the enterprise's book records, an alternative procedure shall be adopted to review the next year's subsidiary ledger, or the economic business voucher shall be traced when other payables occur.

5) Spot check the subsidiary ledger, accounting vouchers and original vouchers.

Businessmen refer to individuals and various organizations engaged in commercial activities (production and management of related goods).

"Businessman" refers to a businessman who has an actual business place; Such as knowledge marketing, network marketing, green marketing, personalized marketing, innovative marketing, integrated marketing, consumer alliance marketing, chain operation channel marketing, big marketing, green marketing, entertainment marketing and other marketing businesses.

Businessmen refer to individuals and various organizations engaged in commercial activities (production and management of related goods).

2. "Businessman" refers to a businessman who has an actual business place; Such as knowledge marketing, network marketing, green marketing, personalized marketing, innovative marketing, integrated marketing, consumer alliance marketing, chain operation channel marketing, big marketing, green marketing, entertainment marketing and other marketing businesses.

Difference:

1, with different concepts:

Businessmen are individuals and various organizations engaged in commercial activities; A merchant is a merchant with a physical business place.

2. Different types:

There are many kinds of merchants on the ground, such as hotels, restaurants, bars, weddings, education, medical care, fitness, auto market, parents and children, desserts, wineries, coffee, beauty salons, hair salons, media, photo studios, housekeeping, art galleries, KTV, clubs and yoga.

SPA slimming, pets, DIY, entertainment, home, jewelry, trendy shops, shopping, supermarkets, specialty products, scenic spots, bookstores, cinemas, door-to-door companies, intermediaries, tourism, ticketing agents, real estate, postal services, finance and so on.