• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Understanding Of Borrowing In Accounting

    2011/1/11 13:20:00 49

    Accounting And Lending Understanding

    1, borrowing and lending: the bookkeeping symbol in the debit and credit bookkeeping method.


    2. Account from the debit and credit account. structure see


    The basic structure of the loan account is: the left side is the debtor, the right side is the lender, but which side registration increases, which side registration reduces, then must decide according to the economic content which the account reflects. They can be divided into four categories:


    (1) asset account: increase the amount of borrower, reduce the credit amount, and have the balance at the end of the debtor.


    (2) rights and interests (liabilities and owner's equity) accounts: increase credit, reduce credits, and have the balance at the end of the term at the lender.


    (3) cost accounts: increase in borrowers. reduce Or the transfer of the credit to the credit, the cost is generally no balance after the transfer, such as the balance in the debit.


    (4) revenue and profit accounts: the amount of credit is increased, the borrower is reduced or transferred, and there should be no balance at the end of the income and profits.


    3, from the accounting rules of debit and credit bookkeeping


    The accounting rules for debit and credit bookkeeping are "borrowing and lending." To loan It must be equal.


    4, from the trial balance of the debit and credit bookkeeping method.


    According to this principle and the requirements of the accounting rules, the accounting entries in every economic transaction are equal in borrowing and lending. Therefore, when all the economy is credited to the account, the total amount of the total debit amount of the current account will be equal to the total amount of the credit in the current period. The sum of the total debit balances at the end of all accounts will be equal to the total credits of the end of the year.

    • Related reading

    Basic Accounting Knowledge: Capital Adequacy Ratio

    Accounting teller
    |
    2011/1/11 13:18:00
    46

    Ways For Enterprises To Withdraw Registered Capital

    Accounting teller
    |
    2011/1/11 12:03:00
    51

    What Is A Refund?

    Accounting teller
    |
    2011/1/11 12:00:00
    111

    The Difference Between Ink Paste And Stamp Pad Ink

    Accounting teller
    |
    2011/1/11 11:55:00
    133

    會計的行業分類

    Accounting teller
    |
    2011/1/11 11:52:00
    131
    Read the next article

    The Difference Between Certification Services And Non Accreditation Services

    Management consulting service is a field of intense competition between certified public accountants and non certified accountants. Its business scope is very wide, including advice and suggestions on corporate governance structure, information system, budget management, human resource management and business efficiency.

    主站蜘蛛池模板: 羞羞漫画成人在线| 伊人久久大香线蕉综合影院首页| 亚洲国产成人高清在线观看| 99久久99久久精品国产| 久久综合图区亚洲综合图区| 在线观看91精品国产入口| 欧美日韩电影网| 日本免费人成视频播放| 国产女同在线观看| 亚洲欧美视频二区| 中文天堂最新版在线精品| 色综合久久久久久久久久| 欧美丰满熟妇xxxxx| 国产精品免费一区二区三区 | 久久精品99久久香蕉国产色戒| 99精品国产高清一区二区| 激情欧美人xxxxx| 性色AV无码一区二区三区人妻| 啄木乌欧美一区二区三区| 中午字幕在线观看| 麻豆人人妻人人妻人人片AV| 日韩在线播放中文字幕| 国产卡一卡二卡3卡4乱码| 久久久久无码精品国产| 肥老熟妇伦子伦456视频| 成人一级黄色毛片| 国产一区二区四区在线观看| 中文字幕av无码专区第一页| 窝窝午夜色视频国产精品东北| 天天干天天色综合| 免费在线观看成人| 99re6这里有精品热视频在线| 欧美精品videosex极品| 天堂网在线观看| 亚洲欧美乱综合图片区小说区| 1024在线观看国产天堂| 日韩成人免费视频| 四虎国产精品永久在线网址| www久久只有这里有精品| 欧美日韩在线观看免费| 国产精品无码无卡无需播放器|