What is this accounting choice, how to choose, and what does accounting choice mean?

Hello classmates! Ahri Teacher answered well!

Analysis: Debit "other transactions" (which may be an increase in "other receivables" or a decrease in "other receivables").

A: Reduction of debt.

Borrow: -- Debt Accounts: Short-term Borrowings, Notes Payable, Accounts Payable, Wages Payable, Benefits Payable, Dividends Payable, Taxes Payable, Other Payables, Other Payables, Long-term Borrowings, Bonds Payable, Long-term Payables. Accounts receivable in advance, interest payable, etc. decreased).

It does not correspond to borrowing: other ---;

B: Increase in claims.

Debit: Creditor's rights account: accounts receivable, notes receivable, other receivables, dividends receivable, subsidies receivable, interest receivable, long-term equity investment, prepaid accounts, etc

It does not correspond to borrowing: other ---;

c: Increase in debt (credit: liabilities) and decrease in claims (credit: assets) - with.

Borrow: It is not possible for other --- to --- at the same time

Credit: Liabilities account.

Credit: Asset class account.

d: The increase in debts (credit: increase in liabilities) or the decrease in claims (credit: decrease in assets) corresponds to the debit: other current ---;

Correct answer: d

For example: 1. ABC's economic business: ABC and MO agreed that ABC would use the deposit of 10,000 yuan payable to MO to offset the purchase price receivable from MO.

Debit: Other --- MO companies ("other receivables --- MO companies" decreased) 10,000

Credit: Accounts receivable--- MO company xx payment (reduction of creditor's rights) 10 000

2. The economic business of MO company: MO company issued a "bank acceptance draft" of 50 000 yuan to repay the rent of ABC company's packaging.

Borrow: "Other Correspondence".

Rent of packaging by ABC (reduction in "other payables--- ABC") 50,000

Credit: notes payable 50 000

The debit should be other receivables and other receivables, select D

Summary. Hello, dear <>

Based on the questions you provide, we will answer the following for you:1Understand the company's reputation and credibility.

Choose an accounting firm with a practising certificate and rich experience, preferably if you have a professional certification. 3.Confirm the service content and fees.

Understand the scope of services provided by the company, the specific process and the charging standard to avoid excessive fees or hidden additional fees.

How to choose an accounting firm.

Hello, dear [Happy Celebration Return]. Based on the questions you provide, we will answer the following for you:1

Research the company's qualifications and experience. Choose an accounting firm with a practising certificate and rich experience, preferably if you have a professional certification. 3.

Confirm the service content and fees. Understand the scope of services, specific processes and charging standards provided by the company, and avoid excessive fees or hidden additional costs.

4.Consider the company's technology and vertical informatization level. At present, informatization has become a trend in the management of enterprises in Yuhezhou, and the selection of accounting companies with a strong level of informatization will help improve work efficiency and accuracy.

5.Communicate face-to-face with the accounting firm to understand its work process, service attitude, and service quality, so as to determine whether it is suitable for your own needs.

Summary. Hello dear, I'm honored to answer for you <>

The reason for choosing financial accounting, the stable job, the higher the seniority, the higher the business level, the higher the salary, so that your dream is no longer empty talk.

Reasons for choosing Financial Accounting.

Hello dear, I am honored to answer for you The reason for choosing financial accounting, the work is stable and stable, the higher the length of service, the higher the business level, and the higher the salary, so that your dream of imitation training is no longer empty talk.

The following related developments, I hope Changnai will help you: 2. Wide employment space, such as accountants, assistant accountants, tax preparers, assistants, cashiers, payroll accountants, statisticians, and secretaries. 3. There is a lot of room for development, and you can develop from a general financial accountant to an experienced accounting supervisor, financial supervisor, financial director or even higher positions.

4. Strong professionalism, engaged in a professional, middle and high-level economic management activities; Good image, high status, respected. 5. The accounting certificate is common throughout the country, and you don't have to worry about going to the first place, you can work with the certificate at any time, and the work is easy without physical exertion, and the office environment is good. 6. The learning threshold is low, and a junior high school degree or above is sufficient.

As long as you are willing to study hard and persevere, you can become an accountant with solid professional knowledge. 7. Learning accounting can well grasp the knowledge of accounting, finance, financial management, etc., and can be used in daily life, which is also very beneficial to personal entrepreneurship.

Still have questions? Kiss, can you talk about it specifically? Or is there anything you'd like to talk about? <>

Accounting refers to an applied discipline that forms an information system to assist decision-making on the basis of the collection, classification, synthesis, analysis and interpretation of financial activities and cost data, so as to effectively manage the economy.

Accounting choice refers to the choice of specific principles and accounting treatment methods of an enterprise as permitted by the system, and it includes the choice of accounting policy and accounting evaluation. Accounting choice is a dynamic change process, so it is subject to accounting choice changes, and accounting choice changes include accounting policy changes and accounting estimate changes.

A change in accounting policy refers to the act of changing an accounting policy from the original accounting policy to another accounting policy for the same transaction or event. Some of the more common changes in accounting policies include changes in the accounting of bad debt losses between the direct transfer method and the allowance method, and changes in foreign currency translation between the current exchange rate method and the temporal method or other methods.

Accounting estimates are judgments made by a business about transactions or events whose outcome is uncertain based on the most recently available information. A change in accounting estimate refers to a revaluation or adjustment of the carrying amount of an asset or liability or the amount of a regular consumption of an asset due to a change in the current condition of the assets and liabilities and the expected future economic benefits and obligations.

The most convenient way to distinguish between the two is that a change in accounting estimate involves numbers, such as changing the useful life of a fixed asset from 19 to 15 years, while a change in accounting policy is the act of changing the original accounting policy to another accounting policy, such as changing the valuation method of short-term investments from the cost method to the lower of cost and market value method.

1: The book value is 60-3, the tax basis is 60, and the temporary difference can be deducted.

2；The carrying value of the non-brigade potato form capital incentive town is 150, and the tax basis is 150-150 10, which is a temporary difference in the tax judgment.

3: Book value = tax basis, permanent difference.

Election A The conversion of debt rights into equity means that the debtor converts debts into capital, and at the same time the creditor converts debts into equity. In the process of converting into capital, the debtor should cover the difference between the book value of the debt payable and the equity share enjoyed by the creditor due to the waiver of the creditor's rights and the relevant taxes payable in this round as capital reserve; The creditor shall record the carrying amount of the receivable plus the relevant taxes payable as the recorded value of the transferred equity.