It is wrong to use "other receivables" or "other monetary funds", and the goods sold should be recorded in "accounts receivable-××× bank". The specific accounting treatment is as follows:

1, at the time of sale:

Debit: Accounts Receivable-××× Bank

Loan: income from main business

Taxes payable-VAT payable (output tax)

2. Upon receipt of payment:

Debit: bank deposit

When receiving the notice of posting from the bank.

Debit: bank deposit-* * bank

Loan: Bank deposit-UnionPay card

Pay the handling fee on schedule (it is recommended to pay by check)

Debit: financial expenses-handling fee

Loan: bank deposit-* * bank

This is more clear when there are many credit card businesses.