In addition to grasping financial knowledge, accounting personnel also need to grasp as much as possible some professional knowledge such as taxation and laws (this is also the reason why taxation and laws are included in the examination content of vocational qualification examination and CPA examination). In order to better assist the new accountants to avoid risks, we have specially sorted out several types of laws, regulations and financial risks that are easy to ignore in the company's daily operations, and discussed with you about the shortcomings.Accounts receivable loan overdue for two years, will lose the right to prevail,Risk:Accounts receivable loans that are overdue for more than 2 years are likely to be unable to be recovered. 

Even if a lawsuit is filed, the people's court will not apply it.Laws and Regulations:The statute of limitations for a civil lawsuit to request the people's court to safeguard civil rights is 2 years, unless otherwise specified by laws and regulations. The statute of limitations period is calculated from the time when the right to control is known or should be known to be damaged. The statute of limitations period is terminated by the request or permission of the defendant to perform the contract. project accounting system software of limitations from the time of suspension. Beyond the period of prosecution, if the defendant executes it by itself, it will not be limited by the statute of limitations.In other words, this clause applies to accounts receivable. After the promised repayment period has passed, it must file a lawsuit within three years, and laws and regulations can protect its legal rights; if it is higher than the three-year civil lawsuit During the limitation period, although it still has and can exercise the right to sue, but loses the right to win the lawsuit, the people's court will dismiss the lawsuit on the grounds that the petition has exceeded the limitation period.

 In the absence of the right to win, the original debt is converted into a natural debt, and the laws and regulations will no longer grant the right to enforce it, and can only be controlled by the creditworthiness of the borrowing company and its social morality.Risk prevention and control:In daily financial accounting, you should pay attention to the aging analysis of accounts receivable anytime and anywhere, and pay special attention to accounts receivable that have no trade transactions, receivables that have not been collected and whose aging analysis exceeds one year. Such accounts receivable should be dunned immediately and on time according to the written collection letter. The collection letter should be confirmed by the other party's signature and seal, or in other forms that can prove that the relevant documents have arrived at the other party's defendant, such as expedited express, telegram, registered mail, etc. 

It must be noted that such The method must state that it is a collection letter.If the period of limitation of action has passed, you should try to get the other party to sign a repayment agreement, or sign and seal the reminder letter, and promise to repay the loan before a certain time, as long as the other party promises to repay the loan again, that is "Re-determination of the original liability", the limitation period can be terminated and can be counted again. The "re-determination of the original debt" mentioned here refers to the debtor's intention to have a loan overdue loan, indicating that the borrower agrees with the signature or official seal and wants to execute the debt again [(2006) Min Li Ta Zi No. 106 ].Special Note:The reconciliation letter does not interrupt the statute of limitations unless there is a clear reminder in the reconciliation letter. It is precisely because of this that, in order to improve the response rate of the inquiry letter, the company usually specifically indicates in the inquiry letter that "this letter is only for the purpose of checking accounts, not for collection and settlement." The limitation period is interrupted, because there is no way to prove it.If you don't receive a loan, issue a tax invoice first, and beware of being delinquent.In daily life, after the seller pays the account, it is a common practice for the receiver to issue an invoice to the sales product, but in the theme activities of trade exchanges among the companies, the seller issues the invoice first, and the seller receives the tax It is also a very common practice to pay the purchase price after the ticket. Everyone knows that this kind of common practice has hidden the risk of being owed money and not repaying it. Some rogue companies will owe money on the grounds that "the payment for goods has been paid in cash, and there is a tax stamp as proof".