5.
ACCOUNTS RECEIVABLE, NET
SCHEDULE OF ACCOUNTS RECEIVABLES
| | |
2025 | | |
2024 | |
| | |
As
of December 31, | |
| | |
2025 | | |
2024 | |
| Accounts receivable | |
$ | 20,397 | | |
$ | 86,508 | |
| Less: Allowance for credit
loss | |
| (8,082 | ) | |
| (32,857 | ) |
| Total | |
$ | 12,315 | | |
$ | 53,651 | |
Movements
of allowance for credit loss are as follows:
SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES
| | |
2025 | | |
2024 | |
| | |
For
the years ended December 31, | |
| | |
2025 | | |
2024 | |
| Beginning balance | |
$ | 32,857 | | |
$ | 542 | |
| Addition | |
| 12,417 | | |
| 31,614 | |
| Write off | |
| (39,186 | ) | |
| - | |
| Exchange rate effect | |
| 1,994 | | |
| 701 | |
| Ending balance | |
$ | 8,082 | | |
$ | 32,857 | |
|