Debit: bank deposit
Credit: accounts receivable
If it belongs to the money paid in advance by the other company for the purchase of our products, the accounting entry of the receipt voucher is: debit: bank deposit.
Credit: accounts received in advance
When the goods are actually delivered, the transfer voucher will be prepared according to the relevant original vouchers, and the accounting entries are as follows:
Debit: advance payment for goods received.
Loan: income from main business
If the payment is delivered immediately, you can also directly prepare the receipt voucher, and its accounting entries are:
Debit: bank deposit
Loan: product sales income (or commodity sales income, etc.). )
If it is necessary to withdraw cash from the remittance bank, the word "cash" must be marked in the "Remittance Amount" column on the remittance (or telegraphic transfer) voucher. The payee can fill in a joint remittance slip together with the fourth copy of the remittance voucher (or the third copy of the supplementary remittance declaration form of the inter-bank bank) and bring relevant identity documents to the remittance bank to withdraw money. After reviewing the relevant documents, the remittance bank will handle the cash payment formalities at one time. If the remittance voucher is not filled with the word "cash", the unit that needs to withdraw cash from the remittance bank shall pay it by the remittance bank in accordance with the cash management regulations.
For remittances left in the bank for collection, the payee should bring his identity certificate or the certificate issued by the relevant unit in the remittance place to confirm the identity of the payee and withdraw money from the remittance bank. The remitting bank asks the payee about the situation, checks it with the letter and telegraphic transfer voucher, and annotates the voucher name, number, name of the issuing unit, etc. In the blank space of the remittance and telegraphic transfer voucher, the payee signs or seals it, and then goes through the payment procedures. If the withdrawal is made with the seal, the seal of the payee must be consistent with the reserved seal.
If the payee needs to withdraw the remittance by stages at the remittance place, he can open a temporary deposit account at the remittance bank, temporarily deposit the remittance in the account and withdraw the remittance by stages. Temporary deposit account is only for withdrawal but not for deposit. No interest will be paid after the account is closed.