The accountant used the documents provided by employees to write off employee loans for many times and made the following entries:
Debit: management fee-office fee 200.
-Communication fee, 300 yuan.
Credit: Other receivables 500
This will continue until the employee's loan is washed away. In this way, you can't return the loan. Employees will feel uncomfortable asking for receipts, and accountants have done the same. They still need to issue receipts. This is a must
Individuals lend money to the company, and the company issues a receipt, but there is no agreed repayment time and interest rate receipt, otherwise the other party's failure to repay may lead to the loan being unrecoverable.
Second, if there is no agreed repayment time and interest rate, it can be supplemented through consultation.
Suggestion: sign a complete written loan contract, and at the same time agree to guarantee or guarantee the property to realize the creditor's rights.
The Company borrowed RMB 654.38+million from other companies. If you make an ordinary receipt as the boss wants, can you record it? If money is spent, if the reimbursement form is recorded, the book funds will "increase", that is, there will be a credit balance, and the tax authorities are suspected of concealing income. If the accounts are audited, it will bring unnecessary trouble. Explain to the boss that there are no obstacles to entry. By receipt
Debit: bank deposit
Loans: short-term loans
The boss sometimes doesn't understand financial problems. Explain the benefits to him. If he still insists on his own opinion, he will do as the boss wishes.
There is no cash after reimbursement. How can I get a receipt for the company loan? When receiving reimbursement documents, a receipt should be issued in triplicate and stamped with a special financial seal.
Borrow: management fee
Credit: Other Payables-Employees
When paying reimbursement expenses: employees will write a receipt for reimbursement amount and sign it in person.
Debit: Other payables-employees
Loan: bank deposit (cash on hand ...)
The employees of the company lent the reserve fund, and the loan was recorded. Is it necessary to issue a receipt to recover the loan? Thank you for your answers. You should make out a receipt. And indicate that the reimbursement amount is * * *, * * yuan. Among them, one account is credited to other receivables-cym930 to write off the loan, and the second account is submitted to the accountant for future reconciliation. Otherwise, if your expense account is not recorded because of financial losses, and the debit note cannot be withdrawn because of accounting reasons, it will be bitter.
If you are not the person in charge of purchasing or sales, and you don't often withdraw petty cash, you can borrow it and return it in the same month. As a temporary loan, the financial staff will not make accounts, so you can return the loan when you submit the account, and naturally you can't issue a receipt. It depends on the nature of the specific business, far from being irregular. However, the fact that the cash has not been recorded naturally does not match the balance of cash book. It is more troublesome to pay the cashier with white bars.
Judgment: When employees recover loans, they should issue new receipts and return the original loan receipts. If the IOU issued by the employee has been recorded, he will issue a new receipt when he takes back the loan, and will not return the IOU. If the loan has not been recorded, he will return it without issuing a receipt.
Whether the company can record the receipt is a common problem in practice and a difficult problem for beginners. Whether the receipt can be recorded in the account should be analyzed in detail: the revised Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates: Article 19 When a unit or individual sells goods, provides services or engages in other business activities, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee. Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount. Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them. I think the understanding that receipts can't be recorded should come from this. As can be seen from the above provisions, all units and individuals engaged in production and business activities should ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. In other words, enterprises must obtain invoices in procurement and business activities, otherwise they may not be recorded. Based on years of work experience, I made a summary. Novices can refer to it: items involving profit and loss must obtain formal invoices, otherwise they cannot be included before income tax (that is, they cannot be accounted for). This is easier to understand. All expenses need invoices, and all purchases (which will eventually be transferred to production costs and sales costs) also need invoices; Secondly, projects involving asset increase also need to obtain official invoices, such as the purchase and purchase of raw materials, such as the purchase of machinery and equipment to bring about asset increase. In the long run, fixed assets enter the expense in the form of depreciation, and income tax is deducted before tax. Similarly, intangible assets and long-term deferred expenses also need to obtain invoices. Other aspects of collection can be accounted for, such as payment business: a company purchases goods of 6,543,800 yuan at one time, with the first payment of 500,000 yuan and the second payment of 500,000 yuan. There is no invoice as the original voucher for the second payment, and the receipt can be used as the original voucher at this time. Some special matters need attention: some special receipts can also be accounted for, such as administrative fees and administrative confiscation receipts of state administrative organs.
What kind of loan can be recorded when a company borrows from an individual? The state does have many restrictive and prohibitive regulations on corporate loans, such as the interest rate of loans should be implemented in accordance with the standards set by the state, usury is strictly prohibited, and non-financial enterprises are prohibited from borrowing from each other. The Supreme People's Court stipulated in "Reply on How to Confirm the Effectiveness of Lending between Citizens and Enterprises": "Lending between citizens and non-financial enterprises (hereinafter referred to as enterprises) belongs to private lending, and it can be recognized as effective as long as the intentions of both parties are true. However, in any of the following circumstances, it shall be deemed invalid: 1. The enterprise illegally raises funds from employees in the name of lending; Second, enterprises illegally raise funds from the society in the name of lending; Three, enterprises in the name of lending loans to the public; 4. There are other acts that violate laws and administrative regulations. " At the same time, the Supreme People's Court also stipulated in "Several Opinions on People's Courts Handling Loan Cases": "The interest rate of private lending can be higher than that of banks, but the maximum shall not exceed four times that of similar loans of banks; Interest within 4 times is protected by law, and the excess is not protected by law. "
Company D writes a company check to individual A. Can individual A (personal account) be credited? The transfer cheque is issued by the drawer, and the bank entrusted to handle the cheque deposit business unconditionally pays a certain amount of money to the payee or holder at the sight of the bill; Units and individual customers who open deposit accounts in banks may issue transfer checks for various funds used for transactions in the same city, and entrust the opening bank to handle payment procedures. Transfer cheque can only be used for transfer.
Transfer cheque is the most basic payment and settlement business in the same city and can only be used for local settlement. But then the rules changed.
First, the date of capitalization
One, two, three, four, five, land, seven, eight, nine and ten.
Month: If it is an odd number like 1 to 9, you should add 0 and 1 month, 0 and 2 months before the month.
If it's picking the moon, eleven, twelve, plus eleven months, eleven months and twelve months ahead.
Day: Same as above. One day, two days ... nine days.
1 1 day, 12 days ... 19 days.
Twenty-one days, twenty-two days ... twenty-nine days
Thirty-one days and thirty-one days
2. Amount: Take words as an example, one thousand Wu Bai six hundred and eighty-three thousand two hundred and eleven yuan and fifty-two cents. Remember, the amount should be written at the end of the yuan, not at the end, let alone at the end.
Third, don't write the password generated by the cipher. The password of the password device is generated according to the input password of invoice date, check number, amount, etc.
Four, the seal is correct (consistent with the bank's reserved seal, no ink smearing or blurring. )
5. The balance of the bank account cannot be lower than the check amount (otherwise it is a blank check).
As long as the above elements are correct, the bank will cash them. Transfer a check to a personal account. Every bank has different rules. Generally speaking: 1, the amount cannot exceed 50,000. 2. Issue a labor contract or labor certificate. 3. Individual banks even require tax payment certificates.
Submit the original loan to the court whether to issue a receipt and submit the original loan to the court. The court will not issue a receipt, but the court will record the receipt of the original loan.