快速记好贷方和借方（国外英文资料）.docVIP

快速记好贷方和借方（国外英文资料） The memory method of debit or credit in the accounting subject The memory method of debit or credit in the accounting subject 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. To master the accounting items on page 37 The five major categories involved in basic accounting are those In order to buy into the business, the actual cost of entering the warehouse is checked. Borrow: raw materials Loan: procurement The cost of manufacturing the transfer/return. Borrowing: production costs Credit: manufacturing expenses (indirect fees are collected) The cost of production of the products. That is: the finished product is turned into a commodity/finished product Borrowing: inventory goods/finished product (product entry) Credit: production cost The 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 costs Credit: inventory Turn 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 the benefits category. The benefits category is an increase in profits, such as operating income, operating income, and the return of the profits of the year. Borrowing