Debit: Other receivables.

Credit: Cash on hand

Charges and loans:

Borrow: management expenses (operating expenses, manufacturing expenses, etc.). )

Cash on hand (when cash is returned)

Credit: other receivables

How to write the accounting entries borrowed by Chen You? Debit: Other receivables-Chen You.

Credit: cash

When the wealth management manager is on a business trip, he borrows 1500 yuan's travel expenses and pays in cash. Debit of accounting entry: other receivables-financial manager 1500

Credit: cash on hand 1500

Wang reimbursed the drinking machine loan 900 yuan's accounting entry When Wang reimbursed the drinking machine, he borrowed 900 yuan from the drinking machine, a low-value consumable (or directly used for office expenses); Other receivables-Wang 900.

When Wang borrows money, there are accounting entries in finance: debit: other receivables-Wang 900 loan: cash (or bank deposit) 900.

When borrowing money, write a debit note to prove that an employee borrowed money from the company. Then do the accounts.

When the employees of the company repay the loan, they will issue a repayment receipt and enter it into the account at one time.

If there is only one copy, ask the employee to sign the receipt and receipt when repaying the loan.

When employees borrow money, they should fill in the loan slip. After the approval of the relevant leaders, the accountant shall prepare the voucher according to the loan slip. Debit: other receivables, credit: cash. After that, the borrower signs the voucher at the payee, and the cashier gives it in the form of cash or check.

At the time of reimbursement, the write-off and reimbursement amount is greater than the loan amount. Debit: management fee loan: other receivables in cash.

If the reimbursement amount is less than the loan amount, the balance should be returned, such as management fees, cash and other loans, other receivables, etc.

For the product sold to a factory on credit of 30,000 yuan, please debit the accounts receivable as an accounting entry.

There should be VAT. If the tax rate is 17%, then the selling price is multiplied by 17%. If 30,000 yuan includes tax, use 30,000/(1+17%) to get the selling price.

Income from main business of credit

Taxes payable-VAT payable-output tax

How to record accounting entries when receiving reimbursement forms? Borrow: management expenses (or sales expenses)

Loans: other receivables-×× employees

Employee Liu Tie borrowed cash for business trip. 800 yuan, how to write the accounting entry: other receivables-Liu Tie 800 loan: cash on hand 800.

pay back

Debit: management fee 800; loan: other receivables-Liu Tie 800.

Salesman XXX was on a business trip and borrowed 2000 yuan for travel expenses. The accounting entry is borrowed from other receivables-XXX 2000.

Loan: cash (or bank deposit) 2000

Zhang San, a salesman, was on a business trip and was approved to borrow 2000 yuan in cash from the finance department. How to write accounting entries: other receivables-Zhang San 2000.

Credit: cash 2000

Accounting entries for sporadic expense reimbursement Sporadic expenses are generally expense reimbursement. Under the first-level expenses (management expenses and operating expenses), there are second-level detailed items, such as office expenses, travel expenses, transportation expenses, business entertainment expenses, rental expenses, utilities, repair expenses, welfare expenses, wages, advertising expenses, conference expenses, social insurance fees, and others. It can be set according to the business situation of the company. For example, when reimbursing office supplies, borrow: management expenses-office expenses loan: cash. Others and so on. If there is a loan for business trip reimbursement, it should be made at the time of borrowing: debit: other receivables-temporary loan 1000 loan: cash 1000, according to the expenditure amount when the business trip reimbursement comes back; If the loan is not used up, the balance needs to be returned: management fee-travel expenses 850; Loan: cash150; Other receivables-temporary loans1000; If the loan is not made by an individual, do: management fee-travel expenses1180; Loan: other receivables-temporary loan 65438.