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It is a supplement to the accounting process to meet the needs of enterprise management and decision-making. Auxiliary accounting is generally achieved through accounting projects, including quantity accounting, foreign currency accounting, departmental accounting, project accounting, etc.
Auxiliary accounting is a supplement to accounting treatment, that is, to achieve a wider range of accounting treatment to meet the needs of enterprise management and decision-making. Ancillary accounting is generally achieved through the accounting of items. Accounting items are an extension of accounting accounts, and setting up an account with corresponding auxiliary accounting is equivalent to setting up accounts for more detailed accounting according to accounting items.
However, the accounting project is different from the general detailed account, it has more flexible and convenient characteristics, and an accounting project can be linked under multiple accounts. Moreover, a single accounting item can be set for an accounting account, or multiple accounting items can be selected, for example, the accounts receivable (1131) account can be set as current accounting and departmental accounting at the same time, which is convenient for financial management.
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Auxiliary accounting is an extension of accounting subjects, and after setting up an account with corresponding auxiliary accounting, it is equivalent to setting up accounts for more detailed accounting according to accounting items. However, the accounting project is different from the general detailed account, it has more flexible and convenient characteristics, and an accounting project can be linked under multiple accounts. In addition, a single accounting item can be set for a single accounting account, or multiple accounting items can be selected, for example, the expense account can be set to department and employee accounting at the same time, which is convenient for financial management.
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It's like the merchant under the accounts receivable to assist in accounting! Mainly contacts!
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Auxiliary accounting should be set on the (last) ledger account.
In the accounting software, the auxiliary accounting needs to be set on the final account, and a certain accounting account can be set up with a variety of compatible auxiliary accounting at the same time. If it refers to the auxiliary accounting items in accounting computerization, the auxiliary accounting is generally to help you identify the sub-ledgers and statements, the account sheets, and the sub-ledgers between the correspondents.
Auxiliary accounting items in accounting computerization, equivalent to detailed accounting, you can choose one of the two, if you choose auxiliary accounting, for example, accounts receivable set up customer transactions, when making vouchers, it will prompt which customer under accounts receivable, displayed below the voucher. On the other hand, if you select Detailed Accounting, you will directly display the accounts receivable in the ledger account - a company.
Auxiliary accounting is account-oriented, which is a supplement to accounting processing, that is, to achieve a wider range of accounting treatment to meet the needs of enterprise management and decision-making. Ancillary accounting is achieved by accounting for items. Accounting items are an extension of accounting accounts, and setting up an account with corresponding auxiliary accounting is equivalent to setting up the account to carry out more detailed accounting according to the accounting items.
Aspects of ancillary accounting
1. Customer auxiliary accounting: used to track and manage business activities related to different customers, such as sales revenue, accounts receivable, etc. Auxiliary accounting can be set up according to the customer name or code.
2. Merchant-aided accounting: used to record procurement and payment information related to different merchants, such as the cost of rubber mining, accounts payable, etc. Auxiliary accounting can be set according to the name or code of **business.
4. Asset-aided accounting: It is used to classify and record different types of assets, and carry out related depreciation, amortization, etc. Auxiliary accounting can be set up according to the asset name or code.
5. Department-assisted accounting: used to allocate and track the expenses and income of different departments or cost centers, such as sales department, production department, etc. Auxiliary accounting can be set according to the department name or code.
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Answer]: B Each unit usually carries out budget control by department for the cost of pure management defense, so which department should be set up for the management expense account to assist in accounting. Therefore, choose B.
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Answer]: C expert interpretation] The system stipulates that each auxiliary reputation project must be set on the final subject, if the upper subject is set up with an auxiliary accounting project, and the final subject is not set, the system will not deal with it. Although the system allows the final account to set auxiliary items and the parent account not to set up, in the future query and billing process, there will often be a general ledger of the project that cannot be transferred to the first-level account, or the wrong data will be called. Hengxing.
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Answer]: When the C account is set, the auxiliary accounting should be set in the detailed account at the lowest level. The auxiliary account refers to the auxiliary accounting content of the account, which mainly includes personal transactions, customer transactions, business transactions, departmental accounting, project accounting, etc., as well as foreign currency accounting, quantity accounting, bank account and coarse closed pants journal auxiliary accounting state nucleus.
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Answer] On the basis of general accounting, :d accounting software also provides auxiliary accounting functions, which are also called auxiliary accounts, which are used to meet other chaotic chain accounting requirements of enterprises. There are mainly personal transactions, customer transactions, business transactions, department accounting, project accounting, etc., in addition to calendar foreign currency accounting, quantity accounting, bank accounts and journal auxiliary accounting.
If an account is set as an auxiliary account, the business that occurs will be registered in the auxiliary ledger in addition to the general ledger and sub-ledger. For the accounting subjects that need to carry out special accounting such as departmental accounting and project accounting, you can set up their auxiliary accounting functions. Therefore, choose D.
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A: a, b, c, d
Auxiliary accounting generally includes departmental accounting, personal accounting, customer accounting, business accounting, project accounting, etc.
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