会计学(第四章帐户与复式记帐的运用)（Accounting (Chapter fourth accounts and double entry accounting)）.docVIP

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会计学(第四章帐户与复式记帐的运用)（Accounting (Chapter fourth accounts and double entry accounting)）.doc

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会计学(第四章帐户与复式记帐的运用)（Accounting (Chapter fourth accounts and double entry accounting)）

会计学(第四章帐户与复式记帐的运用)（Accounting (Chapter fourth accounts and double entry accounting)） This article by Ren pale Ru chrysanthemum contribution The fourth chapter: the fourth chapter: the application of account and double entry accounting The sources of corporate funding are: corporate funding sources include: Liabilities: foreign loans (including bank loans, etc.) 1 liabilities: Foreign Borrowings (including bank borrowings) the issuance of corporate bonds to investors, investors: 2: national investment, unit investment, personal investment, national investment unit investment, personal investment, foreign investment A common account: master the following account of the nature, structure, application of common account: master the following account of the nature, structure, 1, 2, bank deposits, fixed assets, 3, paid in capital, 4, short-term (long-term) loans, short-term (long-term) two, for example 82 pages Second quarter Accounting of purchasing business The main contents of the procurement business accounting are: (1) the main contents of payment of the purchase price pay the price of materials procurement business accounting of purchased materials and taxes, the procurement costs (including the price and procurement costs constitute material mining and taxes, including the price of procurement costs and procurement costs of purchasing cost of materials). When material is checked in. (2) purchase cost of material during acceptance. Acceptance of materials storage, according to the actual purchase cost of materials. This book. Common account: a common account: master the following common account properties, structure, properties, have the following common account structure, use (accounting entries) 1, goods in transit account, properties and structure properties, see page 84 page structure Prepare accounting entries are as follows: the accounting entries are as follows:? Materials purchased: material purchase: purchase price + procurement costs): borrow material in tr