Make financial statements on the income and expenditure of special accounts payable: when it is received, it will be included in "non-operating income", and when it is paid, it will be handled according to the normal business of the enterprise. If the amount is large, it will be included in the "deferred income" when it is received, and the income will be recognized by stages, and the expenditure will also be reduced by stages.

Receive payment

Debit: bank deposit

Loans: deferred income

Purchasing equipment

Borrow: fixed assets

Loans: bank deposits

Major accounting treatment

The materials and commodities purchased by the enterprise have been accepted and put into storage, but the payment has not been paid. According to the relevant documents (invoice bill, actual price or provisional estimated value recorded on the accompanying invoice), debit the subjects such as "material purchase" and "materials in transit", and debit the subjects such as "tax payable-value-added tax payable (input tax)" according to the deductible value-added tax, and credit the relevant subjects according to the price payable.

When an enterprise purchases goods, when the supplier makes up for the loss caused by insufficient payment when delivering the goods, the debit will be recorded in the "accounts payable" and the credit will transfer the corresponding amount from the "profit and loss of pending property".