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Applicable to the small business accounting system.
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Accounting Subjects of Commodity Circulation Enterprises:
Cash. Liquid asset.
Bank deposits. Liquid asset.
Funds in other currencies. Liquid asset.
Short-term investment. Liquid asset.
Notes receivable. Liquid asset.
Accounts receivable. Liquid asset.
Provision for bad debts. Liquid asset.
Prepaid Accounts. Liquid asset.
Export tax rebates receivable. Liquid asset.
Subsidy receivables. Liquid asset.
Other receivables. Liquid asset.
Merchandise procurement. Liquid asset.
Inventory items. Liquid asset.
Consignment of goods. Liquid asset.
The difference in the price of consignment sales. Liquid asset.
Preparation for commodity price reduction. Liquid asset.
Processed goods. Liquid asset.
Rental goods. Liquid asset.
Installments are issued for the delivery of goods. Liquid asset.
Materials. Liquid asset.
Packaging. Liquid asset.
Low-value consumables. Liquid asset.
Expenses to be amortized. Liquid asset.
Long-term investment. Long-term assets.
Special Reserve Materials. Long-term assets.
Fixed asset. Long-term assets.
Accumulated depreciation. Long-term assets.
Disposal of fixed assets. Long-term assets.
Construction in progress. Long-term assets.
Intangible asset. Long-term assets.
Deferred assets. Long-term assets.
Pending property gains and losses. Liquid asset.
Exchange gains and losses to be re-sold. Liquid asset.
Short-term borrowing. Current liabilities.
Notes payable. Current liabilities.
Accounts payable. Current liabilities.
Accounts receivable in advance. Current liabilities.
Consignment of goods. Current liabilities.
Other payables. Current liabilities.
Wages payable. Current liabilities.
Welfare payments payable. Current liabilities.
Taxes payable. Current liabilities.
Profit payable. Current liabilities.
Other dues. Current liabilities.
Withholding Expenses. Current liabilities.
Specially Approved Reserve Funds. Current liabilities.
Long-term borrowing. Long-term liabilities.
Bonds payable. Long-term liabilities.
Deferred taxes. Current liabilities.
Long-term payables. Long-term liabilities.
Special payables. Long-term liabilities.
Housing revolving fund. Long-term liabilities.
Paid-up capital. Owner's Equity.
Capital reserve. Owner's Equity.
Surplus reserve. Owner's Equity.
Profit for the year. Owner's Equity.
Profit distribution. Owner's Equity.
Revenue from the sale of goods. Operating income.
Sales Discounts and Discounts.
Operating costs and taxes.
Cost of goods sold.
Operating costs and taxes.
Operating expenses. Period fees.
Sales tax and surcharge on goods.
Operating costs and taxes.
**Consignment revenue. Other earnings.
Other business income. Other earnings.
Other operating expenses. Other losses.
Income tax. Income tax.
Management fees. Period fees.
Finance Expenses. Period fees.
Exchange gains and losses. Other earnings.
Prior Year Profit and Loss Adjustments.
Prior Year Profit and Loss Adjustments.
Investment income. Other earnings.
Subsidized income. Other earnings.
Non-operating income. Other earnings.
Non-operating expenses.
Other losses. Accounting: selling price amount accounting method, gross profit margin method.
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Receivables, payables, income from main business, cash, bank deposits, selling expenses, administrative expenses.
The documents required for the establishment of the company are: seal, business plan, notarial signature, proposed company name and business scope; The materials required to apply for a visa are: a copy of the business license of the overseas company, the applicant's resume, academic diploma, passport, photo, etc. >>>More
The preliminary examination subjects of the MPACC for the Master of Accounting are the joint examination for management, and the examination subjects include the comprehensive ability of the joint examination for management (full score of 200) and English II (full score of 100), with a total score of 300 points. Compared with the preliminary examination of other majors, the joint entrance examination for management has fewer subjects and lower difficulty. The subjects of the management joint examination in the written examination for the master's degree in accounting include "comprehensive ability of the management joint examination" and "English II", with a total score of 300 points. >>>More
The job positions of accountants can generally be divided into: accounting supervisor; Cashier; money management; budget management; fixed asset accounting; inventory accounting; Cost accounting; payroll accounting; Settlement of transactions; revenue and profit accounting; tax accounting; General ledger reports; Audit; computerized accounting management; file management, etc. These posts can be one person for one post, one person for more than one post or more than one post for each post, and each unit can be specifically determined according to the actual situation of the accounting business volume and accounting personnel allocation of the unit.
Business decision-making is the process of analyzing, researching and comparing the major issues related to the overall situation of the enterprise in order to achieve a certain goal in accordance with scientific procedures and methods, selecting one of the best solutions, and organizing and implementing them. These include: >>>More
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