会计基础各类会计公式总结（Accounting basis, various accounting formulas, summary）.docVIP

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会计基础各类会计公式总结（Accounting basis, various accounting formulas, summary）.doc

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会计基础各类会计公式总结（Accounting basis, various accounting formulas, summary）

会计基础各类会计公式总结（Accounting basis, various accounting formulas, summary） Accounting basis, various accounting formulas, summary Basic accounting equation: Assets = Liabilities + owners equity Extended accounting equation: Assets = Liabilities + owners equity + (income expense) assets = Liabilities + owners equity + profits Account balance at end of account = initial balance of account + increase in current period - decrease in current period Increase in total assets account + equity account decrease total = equity account total amount plus total amount of assets account decrease Total balance of assets account = total balance of equity account ending Final debit balance of asset class account = initial debit balance + current debit amount - current credit amount Credit balance at end of credit and owners equity account = initial credit balance + current credit amount - current debit amount Trial balance of debit and credit accounting method: total debit amount of all accounts = total credit amount of all accounts Total debit balance of all accounts = total credit balance of all accounts Interest on short-term borrowings: short term borrowing interest = borrowing principal * interest rate * time The actual purchase cost of materials purchased = actual purchase price + purchasing cost Tax formula: current tax payable = output tax and input tax for the period Output tax payable = sales amount * VAT input tax = purchase price of goods or services * VAT Material purchase cost allocation: material purchase cost allocation rate = common purchasing cost / allocation standard total The purchasing cost of a material = the allocation of procurement expenses * the distribution standard of the material Price = price excluding tax total tax, value-added tax (1+ tax rate) = total tax - price excluding tax price Allocation of manufacturing expenses: manufacturing expense allocation rate = total allocation fee / allocation standard The manufacturing cost of a product = the standard of a