1。 Interest-free notes receivable
Small catering enterprises receive commercial bills drawn and accepted for selling goods, products and providing services. According to the face value of the notes receivable, debit the accounts receivable, credit the main business income and other subjects according to the realized business income, and credit the tax payable-VAT payable subject according to the VAT indicated on the special invoice.
When small catering service enterprises receive bills receivable to offset accounts receivable, they shall debit the accounts receivable account and credit the accounts receivable account according to the face value of the bills receivable.
When the bills receivable are recovered at maturity, they shall be debited to the bank deposit account according to the actual amount received and credited to the bills receivable account according to the book balance of the bills receivable. Commercial acceptance bills, entrusted receipts, notices of unpaid tickets or proof of refusal due to the payer's inability to pay the tickets. If the bank returns it, it shall debit the account receivable and credit the account receivable according to the book balance of the notes receivable.
2。 Interest-bearing notes receivable
At the end of the period, interest is accrued according to the face value of the notes receivable and the determined interest rate. The accrued interest increases the book balance of the notes receivable, debits the notes receivable account and credits the financial expense account.
When an enterprise obtains the required materials by endorsement and transfer of the notes receivable held by it, it shall debit the subjects such as "material procurement" or "raw materials and goods in stock". According to the material cost value obtained by the accrued person, debit the subject of "tax payable-VAT payable" according to the VAT amount indicated on the special VAT invoice; According to the book balance of notes receivable, credit the account of notes receivable, and credit the account of financial expenses according to the interest that has not been accrued; Debit or credit accounts such as bank deposits are classified according to the amount receivable or payable.