会计基本口诀(国外英语资料).docVIP

会计基本口诀(国外英语资料) Magical formula of elementary accounting learning Understanding memory account rules using formulas The rules of accounting under debit and credit are basic rules of basic accounting study, and they are one of the most basic knowledge points for students to remember and understand deeply. We usually divide accounts into five categories: assets, liabilities, owners equity, costs, profits and losses. The cost of assets, generally accounts debit registered, credit registration reduced; liabilities, owners equity accounts (two combined called interests) are generally reduced credit debit registered, registration; profit and loss account is needed to distinguish the expense or revenue to registration, registration is between income and expenses the opposite. For beginners to understand and improve their learning interest, I wrote the following formulas, and named it as the song of accounting rules. Song of the rules of accounting By increasing loans minus assets, equity and it is the opposite. The total cost of assets, carefully remember mo. The profit and loss account should distinguish the cost from the income. The increase in credit, see, reduce debit to carry over. Accounting has seven basic accounting methods, namely: the setting of accounting subjects (accounts), double entry, fill and check the documents, registration books, cost accounting, inventory, accounting statements. We can also put the seven methods into the following formula: Accounting methods seven, set the subject is first. Double entry bookkeeping is the most mysterious, and filling in the trial vouchers is not easy. Registration books should be careful, cost accounting, efficiency. Property inventory, reconciliation, preparation of statements, work together. Use rhymes understanding memory Interperiod provided accounting accounts Cross - term amortization accounts mainly include prepaid expenses and accrued expenses accounts. Prepaid expenses are actually expenses paid after the first