快速记好贷方和借方（Quick to remember the credit and debit）.docVIP

快速记好贷方和借方（Quick to remember the credit and debit） The memory method of the debit or credit of an account The memory method of the debit or credit of an account There are 2 main categories: 1, the asset class, class cost (production cost, manufacturing cost, profit and loss) in the class of loss subjects (operating costs, operating expenses, business taxes, management fees, income tax) debit means increase, reduce the lender said! 2, the liabilities category, the owners equity, profit and loss category in the beneficial category of subjects (operating income, operating income) debit is reduced, the credit increased! The balance of an account is usually on its increase. 37 pages of accounting materials should be mastered The 5 major categories involved in basic accounting carry over 1, the purchase of business, the transfer of the actual cost of acceptance has been put in storage. Borrow: raw material Credit: material purchasing 2 、 carry over / collect production expenses. Cost of production Credit: manufacturing costs (indirect expenses charged) 3, the production cost of transferred products. The finished product is converted into stock goods / finished goods By: stock of goods / finished goods (product warehousing) Credit: production cost 4, the cost of carrying inventory goods. That is to say, the cost of the product shall be transferred from the stock merchandise to the operating cost when the product is sold and entered into the sales link. Borrowing: operating costs Commodity in stock 5, carry over profit and loss. That is, in the current profit (owners equity) account, there is no balance at the end of the profit and loss account. The profits of the year are used to calculate the profits realized in the current period. Because income - cost = profit, so when the profits of accounting, through the 2 categories of entries carried forward, in order to reach the final profit. 1) to carry out the benefits category (income category) subjects. The benefit category be