What does it mean if the ledger number is too low What ledger is used to register low value consumab

Go to the official ** patch,Open the download(**) in the big talk folder,There will be a patch file,There are numeric numbers,Compare with the official**,Which one is less,**To the download folder,It is recommended to go down 1 by 1,Because the next 1 patch will appear 2 files,1 is a normal patch,1 is 0kb,Delete the 0kb one,Rename another file to the name of the 0kb file,In the start of the Westward Journey,It will be automatically updated。 For example, update the patch part(1)188 854kb, part188 0kb, delete the 0kb, and name the 854kb file part188, in fact, just remove (1).

It's okay to redo the next one, and I've encountered it myself.

Low-value consumables are registered with a special quantity-amount low-value consumables ledger.

The debit side registers an increase in low-value consumables, and the credit side registers the amortization or scrapping of debit consumables.

1. Low-value consumables refer to items whose unit value is below the specified limit or whose service life is relatively short (generally less than one year) in labor materials. (The value standard is determined according to the situation of each unit). According to the value, the small value is registered in pieces, and the large value is more than 1,000 yuan, and it is registered in batches.

2. The amortization method of consumables generally adopts the one-time amortization method or the five-five amortization method when receiving.

3. Consumables can be registered with a detailed account similar to fixed assets, or they can be registered in a register, and the contents of the registration include purchase time, specification and model, quantity, unit price, collection time, recipient, amortization, etc.

4. Accounting procedures:

Borrow at the time of purchase: low-value consumables.

Credit: bank deposits, etc.;

Borrowing when receiving: low-value consumables are in use.

Credit: inventory of low-value consumables (can be dispensed without);

Amortized borrowed: manufacturing expenses, administrative expenses, selling expenses.

Credit: Low-value consumables.

Use a quantity-amount ledger.

The debit side registers an increase in low-value consumables.

The credit registers the amortization or scrapping of debited consumables.

In the cash account, the debit side represents income, the credit side represents expenditure, and the balance is the remaining available funds.

Borrowing is just a conformity. For example, for different types of accounts, the increase or decrease of the borrower's representative is different.

For example, in the asset class account, if the asset increases, it will be debited; In the liability account, the increase in liabilities is credited.

For example, if a company buys a 10,000 fast money equipment and uses the bank to settle the account, the accounting entries are:

Debit: Fixed assets 10000

Credit: Bank deposit 10000

This is basically the meaning, but in addition to asset and liability accounts, there are also profit and loss accounts, cost accounts, etc., to understand the meaning of the lender and its balance, we must first understand these five types of accounts and the various accounts they contain.

For a better understanding, it is recommended to take a look at the basic accounting textbook, which is very clear about this introduction.

Debit, credit accounting and one of the concepts of the "double-entry bookkeeping" method used in accounting work, simply put, the debit is the increase, the credit is the decrease, the total value of the debit and the credit is equal, and the balance is the existing value

A simple example:

There is a factory, the original raw material value is 500,000 yuan (that is, the balance is 500,000), the bank deposit is 1.6 million yuan (that is, the balance is 1.6 million, the same below), the total assets are 2.1 million, and the purchase of raw materials at the end of the month is 200,000 yuan, then the accounting entry is (i.e., bookkeeping).

Debit Raw Materials 200,000] (Increasing Side).

Credit Bank deposit 200,000] (Reduction party).

Debit = Credit = 200,000.

At present, the assets are 700,000 raw materials, 1.4 million cash (bank deposits), and 2.1 million total assets (2.1 million asset balance).

This is a very reluctant example, if you want to understand the depth, even if it is just a little deeper, or find this accounting foundation or introductory book to see, to understand the premise of the concept of the borrower you have to understand what is an asset, what is a liability, if it is a bank, it also involves the subject, after all, the borrower in corporate accounting is different when it comes to the bank, limited by space, can not be systematically told, or read the book

Hope it helps!!

Easy to flip through, you can quickly find the accounts you need.

On the oral paper, the user pre-marked the type of account on these pages, such as the business relationship with which company, or the income and expenditure details of a certain department, etc. When accounting and bookkeeping, you can easily turn it over to save time.

Words are the categories that distinguish vouchers; The number is the number of the voucher.

The ledger is composed of a certain format and a number of account pages, based on accounting vouchers, and classifies and records all economic transactions in a timely manner, which is commonly referred to as an account book.

Every enterprise must fill in and review the accounting vouchers according to certain procedures, and register the account books according to the audited accounting vouchers, so as to truthfully reflect the economic business of the enterprise. The Accounting Law stipulates the types, acquisition, review, and correction of accounting vouchers.

Basic Ledger Requirements:

a. The water absorption of the ledger paper is measured - chemical water.

Pure wood sheet is the characteristics of log production and manufacturing: durable, good water absorption, not easy to turn yellow, and used in account book writing, long-term preservation, less discoloration of account pages; Miscellaneous paper is a mixed paper production and manufacturing characteristics: the paper is acidic, absorbs water for a long time (moisture in the air) and turns yellow, thereby changing the color of the account book, affecting the writing of accounts, and the longer the storage time, the more obvious.

The account page paper is made of imported paper, and the water absorption of the paper has strict standards, and the paper is not easy to turn yellow. The paper color is white, the account format is clear, and the writing and accounting look easy and effortless.

B. Account printing: the original printing is a collision type, with a dot matrix printer as a metaphor, the printed account grid is easy to produce account breakage, deviation line, deformation, and the color is easy to combine and match, and it looks unnatural.

c. The color of the account printing should be uniform, and the tone should be well controlled, so that it looks easy and effortless.

d. The thickness of the account paper is required: the paper must be 70g paper. The ledger is written on both sides, and it is necessary to prevent the paper from penetrating the back of the paper and affecting the other side of the writing and accounting, the paper is too thin and has poor permeability resistance. Therefore, there are strict requirements for the thickness of the account page.

e. Requirements for the cover of the ledger:

The cover lining is made of yellow cardboard material, and the absorbent cover will be deformed and uneven, and the purple chasing of the paper is poor, easy to deform, and affect the appearance of the ledger, but it is relatively cheap. The cover lining is made of white cardboard material, which has good water absorption, is not easy to stilt up and deform, and the account body is beautiful, which is relatively expensive.

F. Account nails: metal account nails: the nails are tight, not easy to loosen, the disadvantage is that the weather in the south is humid, the moisture is large, the cost is high, and it is easy to rust and affect the account book. Plastic account nails: the nails are firm, not easy to loosen, will not rust, low cost, beautiful and generous, the disadvantage is that the quality is not hard, easy to break.

The meaning of the words and numbers on the accounting voucher.

There are three kinds of accounting vouchers: receipt, payment and transfer, which represent the receipt accounting voucher, the payment voucher and the carry-over voucher.

The number of the accounting voucher indicates the quantity and number of a voucher, and the number of a voucher occurs more than once a month, which is convenient for accurate search.

"Words" are mainly used to distinguish the types of vouchers; The number is the number of the voucher. For example, transfer voucher No. 10 is "Transfer Word No. 10", and cash voucher No. 100 is "Present Word No. 100".

Loose-leaf ledgers and quantity-type ledgers are used. Register on a case-by-case basis in the order in which economic operations occur.

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1. When purchasing:

Borrow: Rotating materials - low-value consumables.

Credit: Bank deposits.

2. When receiving and amortizing, it will be included in the corresponding account according to the corresponding expense attribution department

Borrow: sales expenses, etc.

Credit: Turnover Materials - Low-Value Consumables.

When low-value consumables are used in the production and operation of enterprises, the corresponding input tax can be deducted, but if the low-value consumables are used for abnormal losses and are used for non-taxable items, collective welfare or personal consumption, etc., the input VAT needs to be transferred out.

Method: Borrow: low-value consumables - xx

Credit: Cash Bank Deposits.

Ledgers used: loose-leaf ledgers, quantity-amount ledgers. Register on a case-by-case basis in the order in which economic operations occur.

Hello! It should be this meaning、It seems that there is a joint group pass card 、... nowetc....Du Liang Wu has an activity of giving away phone bills, if he says that he will send 90 yuan of phone bills and give 18 months, it will be 5 yuan per month. The bill will be paid around the second day of each month.

Hope it helps.

That's stamp duty, I bought it from the land tax, 5 yuan a book, and then pasted it on the account book.

That's the stamp duty that your accountant buys at the land tax at the beginning of the year.

It is used to be affixed to the ledger.

Accounts audited by the Inland Revenue Department.

Comrade, that's not a stamp, it's stamp duty.

What a mess, there's a stamp there, it's obviously a flower, and it's not to send a letter.