clearing account

xiaoerp

what's the use and why we need clearing account such as tax clearing account, GR/IR clering, inter-companny clearing account?

Also, Please let me have a long screem , never violates the law .
1 . For the tax clearing account with tcode OBXB, It used to clear input/output tax account if you pay/receive the vendor/cutomer down payment with a gross amount .
the case is , You prepaid  a total 1170 $ for your vendor including 170$ input tax amount ,Then,A clearing tax account is need while clearing the down payment
2. for GR/IR clearing account configuration with OBYP ,As a Chinese saying '地球人都知道'. simply ,GR/IR is regarded as neither BS nor P&L account in SAP (This seems a difference from Chinese traditional financial principle ) ,So a BS account is need for BNG(we often call the acocunt 'Stock in transit' Chinese is在途物资), and a P&L account is need for GNB(it is often named 'AP Regroup' with Chinese name '应付暂估').  The GR/IR balance will be transferred to the 2 accounts temporary with tcode F.19 during monthly closing process .
for Inter-Company clearing account with OBYA ,You can define the accounts for the clearing entries when  there are cross-company code transactions posts such as interrelated AP/AR .   I want to have a nap