Received.
When analyzing the calculated articles, it should be based on the fact that according to existing rules, the company’s debtor and creditor should be minimized. Therefore, when analyzing the estimated articles of the balance sheet, an abnormal receivable and payables should be identified, which include: for receivables in the assets, goods not paid on time by customers, and advances to suppliers on expense of purchased products, but for payables in the liability of advances in the liability of advances in the liability Account for custody products, suppliers for unpaid invoices and suppliers for non-obacted accounts.