Among the following operations, the transactions that result in the simultaneous decrease of assets

aRecognize the depreciation of fixed assets.

Since accumulated depreciation is an offset account for assets, recognition of depreciation reduces the asset item "fixed assets" (net value); At the same time, the cost or expense is increased, and the profit is carried forward to the current year, so that the "profit of the year" of the owner's equity is reduced.

Entry. Borrow: production costs, manufacturing expenses, administrative expenses, etc.

Credit: Accumulated depreciation.

Final. Borrow: Production Costs Manufacturing Expenses.

Credit: Inventory of goods.

Borrow: Cost of main business.

Credit: Inventory of goods.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Management fees. Net fixed assets = original value - depreciation.

cAmortization of bond premium payable.

Bonds are issued at a premium, at the amount of the premium that should be amortized.

Borrow: Bonds Payable - Bond Premium.

Construction in progress. Finance Expenses.

Credit: Bonds Payable – Interest Accrued.

Final. Borrow: Profit for the current year.

Credit: Finance Expense.

The amortization of accrued interest is included in the finance expense, resulting in a decrease in equity, but not in assets.

a。After depreciation, the net value of fixed assets decreased, the cost of the current period increased, and the profit was less.

The premium on bonds payable, which is included in the bond-interest adjustment account, and is included in finance expenses or construction in progress when amortized, does not reduce assets and owners' equity at the same time.

Choose A. Assets = Liabilities + Owners' Equity, Equity = Liabilities + Owners' Equity. Bank deposits belong to asset accounts, accounts payable belong to liability accounts, and if bank deposits are used to repay accounts payable, assets are reduced, liabilities are also reduced, and assets and equity are reduced at the same time, so choose A.

In accounting, bank deposits belong to the class of assets. The closing balance is on the debit side. In accounting entries, the debit side indicates an increase. Lenders indicated a decrease.

Accounts payable are the handling fees and commissions that should be paid by the enterprise (finance) but have not yet been paid by He Ran. It is a kind of accounting account, which is used to calculate the amount payable by the enterprise for business activities such as the purchase of materials, commodities and the acceptance of labor services.

It usually refers to the debts incurred due to the purchase of materials, goods or the acceptance of labor services**, etc., which are the liabilities incurred by the buyer and seller in the purchase and sale activities due to the inconsistency between the acquisition of materials and the payment of goods.

Answer]: Option C AB causes both assets and liabilities to be reduced at the same time; Option D causes an increase or decrease within the asset.

Answer]: A repayment of accounts payable with bank deposits" caused a simultaneous decrease in assets and negative positive debts. "Borrowing from banks to directly repay the accounts payable to Ju Nianxiang" caused the internal elements of liabilities to increase and decrease.

The payment for the purchase of materials has not been paid for the time being", resulting in an increase in assets and liabilities at the same time. "Receiving investment equipment from investors" caused Gao Shen's assets and equity to increase at the same time.

b pays wages payable in cash and d repays previous arrears in bank deposits.

In accounting, bank deposits are assets, the closing balance is on the debit side, and in the entries, the debits indicate an increase and the credits say they are bankrupt.

Accounts payable are fees and commissions that should be paid but not yet paid by a business (finance) and are a kind of accounting course because of the amount that should be paid by a business business such as the purchase of materials, goods, and the receipt of services provided by services.

It usually refers to the debt incurred in the process of purchasing materials, commodities or receiving the provision of labor, which is the debt incurred by the buyer and seller in the purchase and sale activities due to the inconsistency between the acquisition of materials and the payment of the payment.

Transcript of the case]: c, d

CD [Analyze Cong Burning Line] Options A and B are both increases and decreases within the owner's equity, and will not affect the owner's equity and total assets, so they do not meet the requirements of the topic.

Answer]: Search and transport c, d

Options A and B are both internal changes in the owner's equity, which cannot affect the owner's equity and total assets, so they do not meet the requirements of the title.