基础会计学07－1Basic A.P.In Manu.Co..pptVIP

1. Understanding The Business The types of companies: 1. Understanding The Business The main procedures of Mf. Company: 1. Understanding The Business VAT: Value Added Tax Is a tax imposing on the value added of products 2. Accounting for purchasing 2.1 The cost of raw materials includes: （1）the purchase price (excluding VAT ) （2）shipping cost (transport cost) （3）other cost 2. Accounting for purchasing 2.3 Basic transactions in purchase accounting 2. Accounting for purchasing 2.3 Basic transactions in purchase accounting 2. Accounting for purchasing 2.3 Basic transactions in purchase accounting