=Cash on hand, bank deposits, other monetary funds

=Other payables Dividends payable Interest payable

According to the debit side of (accounts receivable, accounts receivable in advance) - provision for bad debts of accounts receivable

Credit to (Accounts Receivable Advances from Receivables)

(Accounts Payable Prepaid Accounts) Credit

(Accounts payable, prepaid accounts) debit - bad debt provision for prepaid accounts

If there is a credit balance at the end of the period, it should be entered in accounts payable.

According to R&D expenditure-capitalized expenditure detailed balance

Calculate and fill in the details based on the balance of the detailed account of employee compensation payable

-Detailed credit balance: tax items payable

-Detailed balance: other current assets/non-current assets

-Detailed credit balance of output tax to be reversed: other current/non-current liabilities

Such as long-term receivables due within one year

Such as long-term loans due within one year

Bond investments that mature within 3 months from the date of purchase (equity investments are not)

Cash received from selling goods and providing services

Tax Refund

Other cash received related to operating activities

Cash used to purchase goods and receive services

Cash payments to and for employees

Pay various taxes and fees

Other cash paid related to operating activities

Cash paid to build fixed assets, intangible assets and other long-term assets

Cash Investment

Net cash received from subsidiaries and other business units

Recover cash received on investments

Cash received from investment income

Net cash received from disposal of fixed assets, intangible assets and other long-term assets

Net cash received from disposal of subsidiaries and other business units

Absorbing cash received from investments

Obtain cash received from borrowing money

Cash paid to repay debt

Cash paid to distribute dividends, profits or repay interest

Payment of other cash related to financing