How To Handle Non Payment Procedures Under The Mode Of Entrustment Settlement

After examining the relevant documents, the unit of payment considers that the goods, specifications and quality of the goods are not in conformity with the contract signed by both parties, or that the payment entrusted by the recipient unit for other reasons needs to be rejected in whole or in part. It should be issued a "reason for collecting all or all of the rejected payments" in the payment period.

The "refusal of payment" is a quadruple form. The first couplet (a receipt or a notice of payment) is a notice of the payment of the payment unit; the second union (a payment voucher) serves as a summons or a check for the bank; the third (collection voucher) is a summons or a deposit for bank income; the fourth party (the notice of generation or collection) is the collection unit's collection notice or all the refusal.

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When the cashier of the payment unit writes out the reasons for refusing to pay the payment, he shall, in addition to filling in the name, account number, account bank, name of the paying unit, account number, and Bank of account, carefully entrust the name of the payment unit.

For all rejected items, the sum of the amount of the entrusted payment is excluded from the "rejection payment" column, and the "partial payment amount" column is both null and lowercase, and specifies the reasons for all refusal of payment. If part of the payment is refused, the amount of actual denial payment should be filled out in the column "payment amount". The balance of the amount of the entrusted payment is deducted from the "partial payment amount" column, which is the balance after the amount of the denial payment is paid, that is, the amount actually paid by the payment unit, and the reasons for partial refusal of payment are specified, and a list of the goods rejected for payment is issued.

Upon completion, the official seal of the company shall be stamped on the "seal of the drawee" and the date of protest shall be indicated.

According to the regulations, the bank's "refuse to pay reason book" and the related documents of the entrusted receipts and the relevant documents attached to the unit of payment received do not examine the reasons for refusing to pay, only check the relevant contents, check the relevant procedures, apply some of the discharges, and assign some of the payments to the receivables.

After the first payment of the "refusal of payment" is returned by the paying party, all the refusal of payment is made. Since no change in the amount of capital has been made, it is unnecessary to prepare accounting vouchers and register books. Only the reason for refusing to pay is properly kept for reference, and all the refusal of payment is registered on the "entrustment collection register".

If the goods delivered by the other party have been received when they refuse to pay, they should register in detail in the escrow book.

For part of the refusal to pay, the first part of the "refusal of payment" shall be compiled according to the bank seal, and the bank deposit payment voucher should be compiled according to the actual amount of payment. The accounting entries and the total payment accounting entries should be the same.

Example: S company received the entrusted receipts and relevant documents pferred by the bank to the T company. After the examination, it only paid 100000 yuan of the collected documents and refused to pay the remaining 80000. According to the regulations, the "refusal to pay the reason book" was sent to the bank, and the bank's deposit payment certificate was returned by the bank's seal.

Borrow: commodity purchase 85470.09

Tax payable - value added tax (input tax) 14529.91

Loan: bank deposit 100000

The receiving unit receives the fourth part of the fourth part of the entrustment collection voucher and the "refusal of payment reason book" of the payment unit pferred by the Bank of the bank (if some of the refusal is still accompanied by a rejection list of some commodities and related documents), it should contact the payment unit immediately and negotiate the solution. If the payment is refused, if the returned party is returned by the paying party, the receivables should prepare the pfer voucher to reduce the original sales revenue.

Loan: sales revenue or sales revenue.

Payable tax - value added tax (output tax) payable

Loan: accounts receivable

If through consultation

Replacing original products or commodities with other products or commodities, or giving a certain sales discount to the other party, the receivables will re engage in the procedures of entrusting receipts, and can reduce the original sales revenue, then re engage the accounting process according to the new entrustment receipts, and also conduct accounting treatment on the basis of the original sales revenue.

For example, after negotiation, the Recipient agrees to grant additional sales discount to the other party, then the payee will re engage in the entrusted collection procedure, and the payee can cancel the original sales revenue, and then prepare the pfer voucher according to the new entrusting amount to determine the sales revenue.

Example: T company sells goods 180000 yuan to S company by the way of entrustment, and S company refuses to pay all kinds of goods. After negotiation, T company agrees to give S company 20% sales discount, T Company re handles the entrustment collection procedure.

At this point, the T company should first prepare the pfer voucher according to the relevant documents such as "rejection of reasons", write off the original sales revenue, and reconfirm the sales revenue according to the new entrusted receipts.

Borrow: product sales revenue 153846.15

Tax payable - VAT payable (sales tax) 26153.85

Loan: accounts receivable - S company 180000

According to the new entrustment receipts, the accounting entries are as follows:

Account receivable: S company 144000

(180000, 180000, 20%)

Loan: product sales revenue 123876.93

Payable tax - VAT payable (output tax) 20923.07

When the amount is actually received, the bank receipts receipts are compiled according to the actual amount received.

Borrow: bank deposit 144000

Loan: accounts receivable -- S 144000

For part of the refusal of payment, the receipts for bank receipts should be compiled when the amount of payment paid by the paying unit is actually received.

Borrow: bank deposit

Loans: accounts receivable * * units

If the other party refuses to pay the goods and refuses to pay part of the goods, it shall prepare the pfer voucher and write off some sales revenue. Its entry is:

Loan: sales revenue or sales revenue.

Payable tax - value added tax (output tax) payable

Credit: accounts receivable * * units

If a negotiation is made, a portion of the sales discounts will be refunded and the processing method will be the same as the total payment.