会计基础公式(国外英语资料).docVIP

会计基础公式(国外英语资料) Basic accounting formula Accounting equation Assets = Liabilities + owners equity Account balance formula Assets, expense accounts, ending balances = assets, expense accounts, initial balances + assets, expense accounts, current periods, assets, expense accounts, current periods, decrease Debt, equity, revenue and net income accounts closing balance = liabilities, equity, revenue and net income account balance at the beginning of the period, the owners equity + liabilities, income and net income accounts for the period increased number of debt, equity, revenue and net income for the period to reduce the number of accounts Debit and credit bookkeeping The balance at the end of the asset account = the initial debit balance + the total amount of debits incurred during the current period - the total amount of credit incurred in the current period The balance of the end of the equity account = the initial credit balance + the total amount of the current credit period - the total amount of debits incurred in the current period Balance of accounting 1, difference balance method The balance of the increase of the funds occupied by the subjects such as the amount of the amount of funds occupied by the subjects and the amount of the funds due to the increase of the amount of the sources of funds and the amount of the subjects subject to the source of funds shall be reduced by the amount of the subjects in the source of funds 2, balance method The sum of the final balance of each account of the funds occupied by the class = the sum of the end balance of each item of the source of funds The balance relation of funds receipt and payment accounting Total sources of Funds - funds total = total fund balances 1, the balance of the balance of the amount incurred Source of funds and funds accounts the total amount of funds and Funds - subjects pay Party total amount = fund balances accounts the total amount of fund balances for the total amount of subjects 2, balance Th