管帐科目 “借方”或“贷方”的记忆方法(国外英文资料).docVIP

会计科目 “借方”或“贷方”的记忆方法(国外英文资料)In 2 main categories:1, assets, cost (production cost, manufacturing cost), and losses of the loss in the subject (operating cost, operating expenses, business tax, management fee, income tax) debit said increased, the lender said reduce!The debit side of the benefit category in the liabilities, the equity, and the profit and loss categories (operating income, non-operating income) is reduced, and the credit is increased!The balance of the account is usually in its increment.Assets = liabilities + the equity static equationProfit = revenue - expensesAssets = liabilities + owners equity + profits = liabilities + owner equity + income - cost dynamic equationAssets + expenses = liabilities + owners equity + incomeLoan to the left, loan to the right, loan to the rightEvery loan must be lent, and the loan will be equal.The five major categories involved in basic accounting are thoseIn order to buy into the business, the actual cost of entering the warehouse is checked.Borrow: raw materialsLoan: procurementThe cost of manufacturing the transfer/return.Borrowing: production costsCredit: manufacturing expenses (indirect fees are collected)The cost of production of the products. That is: the finished product is turned into a commodity/finished productBorrowing: inventory goods/finished product (product entry)Credit: production costThe cost of transferring inventory goods. That is, the product is sold into the sales process and the cost of the product should be transferred from the inventory to the operating cost.Borrowing: operating costsCredit: inventoryTurn the profit and loss. This means that the profit and loss account will not have a balance in the term profit (owners equity) in the course of this year.The annual profit is used to calculate the profits of the enterprise. Because income - expenses = profit, when accounting for profit, it is possible to make a final profit by using two types of journal entries.1) turn the benefits category into