会计基础易混淆知识点分析（Accounting base, confusing, knowledge analysis）.docVIP

会计基础易混淆知识点分析（Accounting base, confusing, knowledge analysis） Accounting basis easily mixed knowledge points 1, the provision of eight to three, charged channels, namely the general liquidity provision, included in administrative expenses; investment project provision, included in investment income; general long-term assets provision project, included in operating expenses. 2, other monetary funds include 7 items: foreign deposits, bank draft deposits, bank promissory notes deposits, letters of credit, margin deposits, credit card deposits, currency funds in the way, deposit funds. 3, if there is conclusive evidence that the presence of a bank or other financial institution money has been unable to recover all or part of, for example, cannot be recovered, the deposits of units have been declared bankrupt, the bankruptcy property is insufficient to pay part or all insolvent, shall be deducted as current losses, bank deposit, debit operating expenses account, credit bank deposits subjects. 4, other receivables, including all kinds of compensation payable by the enterprise, deposit, reserve, and all kinds of payment receivable. 5, bad debt preparation, entries: When the provision for bad debts is made: management fees Provision for bad debt When bad debts happen, borrow: bad debt preparation Credit: accounts receivable (3) the bad debts of resale are recovered again by borrowing accounts receivable Provision for bad debt Bank deposit Credit: accounts receivable Bad debts prepared by flush back Bad debt reserve Credit: overhead 6, the following bad debt accounting methods change, should be treated as accounting policy changes If the accounting method of bad debts by the direct write off method to prepare method, the change should be treated according to the accounting policy; The preparation used in the case of accounting allowance for bad debts, accounts receivable by the original according to the final balance of 3 per thousand to 5 per thousand provision for bad debts