会计的记忆方法（The memory method of accounting）.docVIP

会计的记忆方法（The memory method of accounting） A short-term loan: 1, borrowing short: Borrow: bank deposit Loan: short term borrowings 2, the interest accrued on a monthly basis: Borrow: financial expenses Loan: interest payable 3, the end of the season to pay interest on bank deposits: Borrow: financial expenses Interest payable Bank deposit 4, due to the repayment of short-term loan principal: Borrow short-term loan Bank deposit Two, notes payable: 1, a bill payable: Borrow: material purchasing / stock Tax payable - VAT payable (VAT) Loan: notes payable Bank acceptance fee: Borrow: financial expenses Bank deposit 2, payable due to pay the fare: Borrow: notes payable Bank deposit 3, resellers are unable to pay the bank acceptances: Borrow: notes payable Loan: short term borrowings Three, account payable: 1, account payable: Borrow: materials procurement and inventory goods / materials in transit / production cost / cost / cost management Tax payable - VAT payable (VAT) Loan: accounts payable 2, the repayment of accounts payable: Borrow: accounts payable Bank deposit / notes payable 3, because of the discount period payment cash discount for payment payable when the reduction of financial cost: Borrow: accounts payable Financial expenses Bank deposit 4, do not pay off the accounts payable: Borrow: accounts payable Loan: operating income - other Four, ar: 1, received ar: Borrow: bank deposit Credit: accounts receivable in advance 2, receive the remaining payment: Borrow: accounts receivable in advance Loan: main business income Tax payable - VAT payable (VAT) Borrow: bank deposit Credit: accounts receivable in advance 3, advance receivable not many companies will advance payments to accounts receivable credit Receive payment in advance: Borrow: bank deposit Credit: accounts receivable Receive the remaining payment: Account receivable Loan: main business income Tax payable - VAT payable (VAT) Borrow: bank deposit Credit: accounts receivable Five, employee compensation payab