会计容易出错的地方(国外英语资料).docVIP

会计容易出错的地方(国外英语资料) The accounting error prone areas (absolute classic) Pay attention to!!! Full attention issues Be sure to pay attention to the month in question, the trap!!! Pay attention to the beginning of the month, whether it is fixed assets, depreciation or long-term equity investment, investment income or amortization of equity investment balance To see the double declining balance method, pay attention to three points at once: 1, from which month start depreciation 2, in the first few years, regardless of the residual value 3, this year minus the depreciation of the previous year 4 if the depreciation method changes, it should be regarded as the method at the beginning. When you look at the sum of years, you should pay attention to three points at once: 1, from which month start depreciation 2, not purchased at the beginning of the year, must pay attention to the attention of the year, that is to say, the year is divided into two segments.!!! 3, the salvage value 4, if the depreciation method changes, should be regarded as the beginning of the use of sub methods. Changes in accounting policies used in fixed assets depreciation count cumulative impact, the annual pre tax impact is generally not the same, so be sure to count the depreciation of fixed assets each year In case of lease, if the lease is 4 years, do not forget the monthly depreciation period is 47 months instead of 48 months The return on investment must be calculated from the beginning of the investment!!! Always forget!!! Amortization of equity investments, dont forget, if its not for the whole year, its months!!! A fundamental indication is that the companys net profit = pre tax accounting income - income tax expense Whether its the tax payable or the tax impact accounting, the income tax is the same. The difference is the income tax expense. The former can be used to deal with permanent differences, and can also be used to deal with temporal differences. Tax effects can only deal with temporal