会计流程001(国外英文资料).docVIP

会计流程001(国外英文资料) 1, the asset class main accounting subject accounting: (1) cash Withdraw cash from the bank Borrow: cash Credit: bank deposits Withdraw cash or advance cash Borrow: other should collect the account - XX cost class or material class course Cash loans: (2) bank deposits (3) the accounts receivable: major is accounting in the process of the development and management, transfer and sale of product development, provide rental houses and providing labor services, and to charge rent, accept and buy units or individuals. To sell the leased commercial house, the proceeds of the sale of the leased commercial premises shall be collected (with the original documents: the buyers agreement to sell the invoice or the invoice) Debit: accounts receivable - XX company or individual Loan: main business income The uncollected item which shall be charged for the transfer of materials Debit: accounts receivable - XX company Loan: other business income Withdrawal: Debit: bank deposits Credit: accounts receivable (4) bad debt preparation: to determine the losses of bad debts that cannot be recovered from the accounts receivable, there are two main types of accounting methods: a direct transfer method and the offset method Withdrawals of bad debts Debit: administrative expense Loans: ready for bad debts When the bad debt Loan: ready for bad debts Credit: accounts receivable Collect the accounts receivable that have been resold Borrowing: accounts receivable Loans: ready for bad debts Debit: bank deposits Credit: accounts receivable (5) receivable note: a commercial bill received by a property developer for the transfer or sale of a development product.Commercial bills received for sale of commercial housing Debit: receivable - XX company Loan: main business income Commercial drafts are due: In case of a non-interest-bearing commercial draft (documents attached: sales invoice, agreement of both parties) Debit: bank deposits Credit: accounts receivable If it is a commercial bi