1。 Interest-free notes receivable
Small catering enterprises receive commercial bills opened 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 a small catering service enterprise receives a bill receivable to offset accounts receivable, it shall debit the account receivable and credit the account receivable according to the face value of the bill 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. Due to the payer's inability to pay the fare, commercial acceptance bills, entrusted collection receipts, unpaid fare notices or proof of refusal, etc. If the bank returns it, it shall debit the "accounts receivable" account and credit the "accounts receivable" account according to the book balance of the notes receivable.
2。 Interest-bearing notes receivable
At the end of the period, interest shall be accrued according to the face value of the notes receivable and the determined interest rate. The accrued interest will increase the book balance of the notes receivable, debit the notes receivable account and credit the financial expense account.
When an enterprise endorses and transfers the bills receivable it holds in order to obtain the required materials, it shall debit the accounts such as material procurement or raw materials and inventory goods. Debit the subject of "Taxes payable-VAT payable" according to the cost value of materials obtained by the accrued person and 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; A debit or credit account, such as a bank deposit based on the amount receivable or payable.