A, enterprise sales revenue using the collection and payment method of settlement of the account processing is:

Borrow: accounts receivable

Loan: main business income

Taxes payable - payable VAT - sales tax

Two, the settlement of the collection and payment is the sale of goods according to the contract after delivery, entrusted to the bank to the purchasing unit of the purchase of the purchase unit to collect the payment of the goods, the purchasing unit of the purchase unit of the contract to verify the documents or inspection of goods to the bank to recognize the payment of a settlement method. The purchasing unit will recognize the payment to the bank after checking the documents or inspecting the goods according to the contract.

Borrow: accounts receivable

Loan: main business income

Taxes payable - payable value-added tax (output tax)

Three, consignment refers to the purchase and sale contract by the payee delivery entrusted to the bank to the purchasing unit of the purchase of goods to the other side of the collection of payment, the purchasing unit according to the contract on the single or the evidence of the goods after inspection to the bank to recognize a settlement method of payment. Payment of a settlement method.

Expanded:

Accounts receivable have a specific scope.

Firstly, accounts receivable refers to the claims formed as a result of sales activities or the provision of labor services, excluding other receivables such as arrears due from employees and interest receivable from debtors;

Secondly, accounts receivable refers to claims of the nature of current assets and excludes long-term claims such as the purchase of long-term bonds;

Thirdly, accounts receivable refers to the Company's receivables from its customers and does not include all kinds of deposits paid by the Company, such as bidding deposits and deposits for leased-in packaging, etc.

The role of accounts receivable is its role in production and operation. The occurrence of accounts receivable means that a part of the enterprise's funds are occupied by customers, and at the same time there is a cost for the enterprise to hold accounts receivable.

Baidu Encyclopedia-Accounts Receivable