Chapter I Management of Other Receivables.
Article 1 Other receivables are another important part of enterprise receivables. Other receivables account accounting for various receivables other than ** resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, subrogation recoveries receivable, reinsurance receivables, reinsurance contract reserves receivable and long-term receivables.
Article 2 The Ministry of Finance is the centralized management department of other receivables, and strictly implements the personal requisition approval system and reimbursement system. The Finance Department shall verify other receivables at the end of each month and collect them in a timely manner. For other receivables that have not been collected for more than 3 months, they should be sorted out and the reasons should be indicated and reported to the financial manager. Credit balances of other receivables should be transferred to other accounts receivable in a timely manner.
Chapter II Other accounts payable management.
Article 3 Other payables refer to the payables and temporary receivables incurred by enterprises other than commodity trading business.
Fourth other payables centralized management department is the Ministry of Finance, the Ministry of Finance should be at the end of each month to verify other payables, for other payables of the debit balance, should be timely to find out the reasons, sort out and indicate the reasons, reported to the financial manager. Transfer to other receivables that cannot be reconciled for the time being.