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Anonymous users2024-02-07The new accounting standard refers to a regulation issued by the Ministry of Finance at the same time in the Great Hall of the People, and will be implemented in listed companies from January 1, 2007, and encouraged by other enterprises. It is worth paying attention to: The new accounting standards system has basically achieved convergence with the International Financial Reporting Standards.
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Anonymous users2024-02-06The new accounting standard stipulates that the closing number of the "accounts receivable" item in the balance sheet of an enterprise = the debit balance of the detailed account to which the accounts receivable account belongs + the debit balance of the account to which the accounts receivable belong - the provision for bad debts of the accounts receivable.
The credit balance of accounts receivable should be included in the advance receivables, and the credit balance appears, indicating that your company owes the money to the customer, which is an advance receipt.
That is, the number of accounts receivable at the end of the period = credit balance of accounts receivable + credit balance of accounts receivable - provision for bad debts of accounts receivable.
When making a balance sheet, if there is a credit balance in the accounts receivable sub-ledger, it belongs to advance receipts, and should be placed in the "advance receipts" in the balance sheet when preparing the statement.
Assets, Costs, Expenses Increase Debit Decrease Credit.
Liabilities, owners' equity, income increased credits decreased debits.
Main business income, other business income, non-operating income: increase credit, decrease credit.
Cost of main business, other operating costs, non-operating expenses, administrative expenses, operating expenses, financial expenses, income tax expenses: increase in credit, decrease in credit.
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Anonymous users2024-02-05Guide to the application of the New Accounting Standards ---Basic Standards).
New GAS No. 1 – Inventories Application Guide.
New GAS No. 2 – Long-Term Equity Investments.
New GAS No. 3 – Investment Real Estate.
New Accounting Standard No. 4 – Fixed Assets.
Guidance on the application of the new GAS No. 5 – Biological Assets.
New GAS No. 6 – Intangible Assets.
New Accounting Standard No. 7 – Exchange of Non-Monetary Assets.
New Accounting Standard No. 8 – Asset Impairment Application Guide.
New Accounting Standard No. 9 – Employee Remuneration Application Guide.
New Accounting Standard No. 10 - Enterprise Annuities** Application Guide.
New Accounting Standard No. 11 – Share-based Payments.
New Accounting Standard No. 12 – Debt Restructuring Application Guide.
New Accounting Standard 13 – Contingencies Application Guide.
New Accounting Standard No. 14 – Revenue.
A Guide to the Application of the New Accounting Standard No. 15 – Construction Contracts.
New Accounting Standard No. 16 - Application Guide to Subsidies for Oranges.
New GAS No. 17 – Borrowing Costs Application Guide.
A Guide to the Application of New Accounting Standard No. 18 Income Tax.
New Accounting Standard No. 19 – Foreign Currency Translation Application Guide.
New Accounting Standard No. 20 – Business Combinations.
New Accounting Standard No. 21 – Leases.
New GAS 22 – Recognition and Measurement of Financial Instruments Application Guide.
New GAS No. 23 – Transfer of Financial Assets.
New GAS No. 24 – Hedging Application Guide.
New Accounting Standard No. 25 – Application Guide to Original Insurance Contracts.
New Accounting Standard 26 – Reinsurance Contracts Application Guide.
New GAS No. 27 – Oil & Gas Extraction.
New Accounting Standard No. 28 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors
New Accounting Standard No. 29 – Events After the Balance Sheet Date.
New GAS 30 – Presentation of Financial Statements Application Guide.
New Accounting Standard No. 31 - Cash Flow Statement.
New GAS No. 32 – Interim Financial Reporting Application Guide.
New GAS No. 33 – Consolidated Financial Statements Application Guide.
New Accounting Standard No. 34 - Earnings per Share Application Guide.
New GAS No. 35 – Segment Reporting.
New Accounting Standard No. 36 - Disclosure of Suspected Related Parties.
Guide to the application of the new GAS 37 – Presentation of Financial Instruments.
New Accounting Standard No. 38 - Application Guide for the First Implementation of Accounting Standards for Business Enterprises.
The contents of the new accounting standard account settings: >>>More
1. Changes in assets.
1) Added some report items. >>>More
Hello, the development of China's enterprise accounting standards system began in the 80s of the last century, when the country was implementing the policy of opening up to the outside world, and the accounting standards for business enterprises were also promulgated. Among them, the Accounting Standards for Business Enterprises of the People's Republic of China promulgated in 1985 is an important foundation of China's accounting standards system for business enterprises. Since then, China's accounting standards for business enterprises have developed rapidly, among which the important standards include the Regulations of the People's Republic of China on the Preparation of Enterprise Statements (1995), the Accounting Standards for Business Enterprises of the People's Republic of China (Trial) (1998), the Accounting Standards for Business Enterprises of the People's Republic of China (Revision) (2001), and the Accounting Standards for Business Enterprises of the People's Republic of China (Revision) (2006). >>>More
Accounting periods are usually divided into annual and interim periods. Interim refers to the reporting period that is shorter than a full fiscal year, so quarterly reports are also interim reports.
Most of the account names can be understood literally, so it should be understood in terms of the content of their accounting, and it should be much easier to correspond to the accounts in reverse.