Second, the internal receipt is a self-made voucher within the company, which is used for internal business, such as internal allocation of materials, collection of employee deposits, and refund of redundant business loans. At this point, the internal self-made receipt is legal evidence and can be recorded as a cost. Where there is a business transaction between units and the payee does not need to pay tax after receiving the money, the payee may issue a receipt supervised by the tax department.
Three, the enterprise received the deposit accounting entries are:
Borrow: cash on hand, etc.
Loans: other payables-deposits
4. Accounts payable by other payable enterprises, temporary receipts from other units or individuals, such as rent payable for renting fixed assets and packaging materials, deposits received, accounts payable, temporary receipts from subordinate units and individuals, and decoration deposits received from owners and property management households within their jurisdiction; The overall pension payable to employees, as well as the accounts receivable temporarily paid by superior units and subordinate units.
Five, enterprises should set up "other accounts payable" account. This course is a liability course. Lenders register various payables and temporary receipts, and borrowers register various payables and temporary receipts for repayment or write-off. The balance at the end of the month is in the credit, indicating the cash balance payable and temporary receipts of the enterprise. This course should be set up according to the categories of payables and temporary receipts.