International accounting, statement conversion, what exactly is tested in the exam? Leasing

p a annuity present value coefficient (p a,r,6) is to pay a certain amount of cash every year, with the interest rate r, for 6 years, its present value coefficient, find this coefficient is the final total cash flow cash flow that occurs each year, if there is no total cash flow, it is recommended to let the computer calculate it, there is this function, if r or 6 is required, the difference method is required to calculate.

p f Compound Interest Present Value Coefficient (p f,r,6) is a sum of money in the next 6 years, with the present value coefficient of the current interest rate r, how much is the present value of the present value (that is, I am now depositing 1000 yuan, 1000 * (1+r) per year, n is 6 to calculate how much money will be in the next 6 years, 1000 is his present value) The calculation coefficient is the total cash flow in the future The total cash flow of the present cash flow, and the difference method is also needed to calculate the r in it.

The question of the implied interest rate will be given.

p a, r, 6) refers to the present value factor of the annuity.

p f,r,6) refers to the present value factor of compound interest.

Note that the p refers to the rate

As for how to find the result, just look it up. The title will be given. For example, (p a, r, 6) check the present value coefficient table of annuity, and the profit is r, the value of the 6th year.

Don't tell me, you don't know how to look up the watch, do you?

In the same way, do you understand the meaning of (f a,r,6) and (f p,r,6)?

The income must be "main business income".

The variance of cost accounting Bi Jing method is: Antiy accounting, renting out for one day to calculate the rent for one day. If the lease period specified in the contract is not returned, the interest (compound interest) will be calculated according to the current interest rate of the bank in the same period. And so on.

The main methods of accounting: 1. Set up accounts 2. Double-entry bookkeeping 3. Fill in and review vouchers 4. Register accounting books 5. Cost calculation.

6. Property inventory 7. Preparation of accounting statements 8. Analysis and utilization of accounting data.

Hello, the education fee surcharge does not include the local education fee surcharge.

In the income statement, the number under "Business Tax and Surcharge" is only filled in with the amount of several taxes listed, and the others that are not listed are not filled. If you list several types of taxes in one column, fill in their totals.

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Accounting elements are the basic classification of accounting objects and the concretization of accounting objects. Assets, liabilities and owners' equity constitute the basic framework of the balance sheet, and income, expenses and profits constitute the basic framework of the income statement.

Accounting statements include six elements: assets, liabilities, owners' equity, revenue, expenses, and profits.

The basic meaning of each element.

1 Assets refer to resources that are owned or controlled by an enterprise as a result of past transactions or events, and which are expected to bring economic benefits to the enterprise.

2 Liabilities refer to current obligations arising from past transactions or events, the performance of which is expected to result in an outflow of economic benefits from the enterprise.

3 Owner's equity refers to the economic interest enjoyed by the owner in the assets of the enterprise, and its amount is the balance of assets minus liabilities, also known as net assets.

4 Income refers to the total inflow of economic benefits generated by enterprises in their daily activities such as selling goods, providing labor services, and transferring the right to use assets.

5 Expenses refer to the outflow of economic benefits incurred by an enterprise in its daily activities such as selling goods and providing labor services.

6. Profit refers to the operating results of an enterprise in a certain accounting period, including operating profit, total profit and net profit.

Basic classification items of the financial statements. It is customary in our country to call it the accounting element. The elements of financial statements determined by different standard-setters are not identical.

China's accounting standards for business enterprises promulgated in 1992 stipulate that accounting elements include assets, liabilities, owners' equity, income, expenses and profits, the first three are balance sheet elements, and the last three are income statement elements. The IAS financial statement elements are assets, liabilities, equity, income and expenses, the first three are balance sheet elements, and the last two are income statement elements. The U.S. Financial Accounting Standards stipulate that the elements of financial statements are assets, liabilities, owners' equity, owners' investments, payments to owners, operating income, expenses, gains, losses and comprehensive income, with the first three being balance sheet elements.

The fourth and fifth items are the elements of the statement of changes in owners' equity, and the last five items are the elements of the income statement or the comprehensive income statement. Theoretically, other financial statements, such as the statement of changes in financial position and the statement of cash flows, should also have their constituent elements, but for various reasons, the accounting standards do not provide for this.

Accounting statements refer to written documents that comprehensively reflect the assets, liabilities and owners' equity of an enterprise and their structure at a specific date, the realization and distribution of operating results in a specific period, and the cash inflow, cash outflow and net increase in a specific period. It consists of a main table and related schedules, where the main table includes a balance sheet, an income statement, and a cash flow statement, and the schedules include a detailed statement of asset impairment provisions, a profit distribution statement, etc. There is a close link between the main table and the relevant schedules, which provide different perspectives on the financial position, results of operations and cash flow of the enterprise, and the schedules are a further supplement to the main table.

Accounting statements can be divided into dynamic accounting statements and static accounting statements according to the content they reflect. Dynamic accounting statement is an accounting statement that reflects the operating results and cash flow in a certain period, for example: the income statement reflects the operating results achieved by the enterprise in a certain period, and the cash flow statement reflects the cash inflow, cash outflow and net increase of the enterprise in a certain period, so the income statement and cash flow statement belong to the dynamic accounting statement; Static accounting statements refer to accounting statements that reflect the total assets and equity of an enterprise on a certain date, such as:

The balance sheet reflects the assets, liabilities and owners' equity of the enterprise at a certain point in time, so the balance sheet is a static accounting statement.

Accounting statements are written documents prepared by the accounting departments of enterprises and units on a regular basis on the basis of daily accounting and comprehensively reflect the financial status and operating results.

Accounting statements include balance sheets, income statements, statements of changes in financial position (or cash flow statements); In addition to the balance sheet, public institutions also have a statement of income and expenditure, a detailed statement of business expenditure, and a detailed statement of operating expenditure.

Accounting statements can be divided into monthly reports, quarterly reports, semi-annual reports and annual reports according to the preparation time.

Accounting reports can be divided into internal reports and external reports according to the different objects to be submitted.

Accounting statements are divided into dynamic statements and static statements according to the economic content reflected.

If there is no income in the previous month, you can declare zero, all expenses are included in the long-term amortized expenses start-up expenses, and the accumulated depreciation of fixed assets must be accrued when they are used, and the expenses are included in the expenses to be amortized. The renovation cost will be apportioned when there is income. The accounting statement summarizes the balances of each account, and the statement comes out.

The same can be picked up in December.

Answer 1: For financial statements, we should first pay attention to the scope of consolidation of enterprise statements. In addition, all subsidiaries are included in the scope of consolidation, and selective mergers are not allowed from the perspective of hidden losses.

2. Pay attention to "other cash inflows related to operating activities". If the amount is too large, it should be asked whether its composition is transferred from investment and financing inflows.

3. Through the collusion relationship between the report subjects. Analysis of current payments, interviews with actual controllers and financial personnel of counterparties, these are the hardest hit areas of financial fraud.

4. By extracting the bank statement of the main account of the enterprise that records the income and expenditure in a certain month. Get a tax return, backcount the ratio of tax rate to income, and then get real financial information.

5. Verify whether the project plan schedule is consistent with the actual schedule on site. Obtain the latest tripartite project progress confirmation form, check with the paid project payment bills, check whether the unpaid part is included in the project payment payable, and verify whether the large amount of project payment vouchers is consistent with the amount currently included in the inventory.

The net profit in the accounting statement is the difference between the cumulative amount of all profit and loss accounts for the current year. All Gains - All Losses.

Net profit refers to the company's profit retention after paying income tax in accordance with the provisions of the total profit, which is also known as after-tax profit or net income.

Net profit is equal to gross profit minus income tax.

Generally, it goes into the manufacturing expense account.

Major or minor repairs, what is the rental method?

Is the worker a temporary worker or a company worker?