制造业企业一般会计分录（国外英文资料）.docVIP

制造业企业一般会计分录（国外英文资料） General accounting of manufacturing enterprises General accounting records of manufacturing enterprises The general accounting division of a manufacturing enterprise records the first section Section 1, section 1 Section 1 capital raising business Financing to raise money to raise the business Fund raising business one One by one A, ,,, The rights and interests of the owner are raised Owners equity fund raises the equity fund of the owner Owners equity fund raised ( (( (a One by one A) )) ) paid-in capital Paid-in capital is paid-in capital Paid-in capital Loan: bank deposit/fixed assets/raw material/intangible assets etc Loan: paid-in capital ( (( (2 . 2) )) ) capital reserves Capital accumulation Capital reserves Loan: bank deposit/fixed assets/raw material/intangible assets etc Loan: paid-in capital Capital reserves Loan: capital accumulation Loan: paid-in capital The second . Second, ,,, Debt financing The debt fund raised the debt Debt financing ( (( (a One by one A) )) A short-term borrowing Short-term borrowings Short-term borrowing Get a loan When the loan is obtained, the loan is obtained Borrow money when Debit: bank deposits Loans: short-term borrowing Calculate and pay interest Calculate and pay interest when calculating and paying interest Calculate and pay interest A. the interest on A monthly basis Borrowing: financial expenses Credit: bank deposits The interest rate is quarterly or half a year (1) at the end of each month Borrowing: financial expenses Loan: advance expenses/accrued interest (2) when the interest is actually paid at the end of the quarter or half a year Loan: advance fee/interest payable Credit: bank deposits Pay off the principal Repay the principal when the principal is repaid Repay the principal when Borrowing: short-term borrowing Credit: bank deposits ( (( (2 . 2) )) ) long-term borrowing Long-term borrowings for long-term borrowing Long-term borrowing (over 1 year) 1. Borrow money Borrow money to borrow money