The government procurement procedures, to the seller of the advance payment, how to do the entry, whether it is recorded in the advance payment of government procurement, thank you!

In accordance with the direction of the reform of centralized payment, government procurement should also be taken mainly by the financial direct way, that is, the financial resources directly to the supplier. In the current system is not perfect, financial direct payment and financial authorization to pay the coexistence of ways. But in practice, many financial departments also has a government procurement account, which is the treasury centralized payment reform is not complete, you say this situation seems to have a government procurement account. If this is the case, you should first be credited to the current account, that is, first recorded in the provisional payment (administrative units) or other receivables (institutions). The accounting entry would be to debit: Suspense Payments - Government Procurement or Other Receivables - Government Procurement. Credit: bank deposits (units allowed to set up an account, if), such as not allowed to set up a unit account, must be through the unit zero balance account that credit: zero balance account with the amount of money.