会计科目核算内容(国外英语资料).docVIP

会计科目核算内容(国外英语资料) This article is contributed by lawstudier Accounting content First, asset class: liquidity is divided into current assets and non current assets, including: Cash in cash: usually held in the financial department of an enterprise and administered by a teller. Moreover, there is a limit on the amount of cash in stock, usually in accordance with the daily needs of the unit 3-5 days to determine the amount of sporadic expenses. Bank deposit: the amount of money an enterprise deposits in a bank or other financial institution. Other monetary funds: monetary funds other than cash in stock and bank deposits. Bill receivable: a commercial bill received by an enterprise for the sale of goods or the provision of services. Account receivable: an enterprises collection of goods, services and other activities, which should be paid to the purchasing entity or the receiving service unit. Prepayments: the amount of money prepaid by an enterprise in accordance with the contract. Enterprises do not set up separate accounts payable, account payable accounts payable. Dividends receivable: the dividends of an enterprises stock. Interest receivable: interest held by an enterprise in securities, such as bonds. Other receivables: other receivables and prepayments, including notes receivable, accounts receivable, prepayments, etc.. Including all kinds of indemnities payable, fines, rental packages, and various pad payments to employees. 1. the following accounts are not accounted for in other accounts receivable (B) A. all receivables, penalties, B., receivable, goods, freight, etc. C. receivable rental package rental D. rental package deposit paid Bad debt preparation: the enterprise prepares bad debts for the uncollectible accounts receivable, which belongs to the receivable account. 1., Chinas current enterprise accounting system provides (B) accounting for bad debt losses. A. can only use the direct write off method B. can only use the allowance for C. can use the direc