Expense increases are debited, and expense accounts are debited or decreased

"Borrow" and "loan" are just symbols. Generally speaking, expense accounts do not leave a balance at the end of the period after the carry-over. The increase in expenses will lead to a decrease in assets or an increase in liabilities, and a decrease in assets or an increase in liabilities will be credited, according to the accounting rules of "there must be a loan, and the loan must be equal", then the increase in expenses is the debit, which does not have to be hard to memorize.

Change in Accounting Identity: Identity: Assets = Liabilities + Owners' Equity Because:

Current year) profit = income - expenses; Owner's equity = paid-in capital share capital + capital reserve + surplus reserve + profit distribution (undistributed profit); The profit distribution is transferred from the current year's profit, that is, the current profit distribution before the distribution = the current year's profit; So: assets = liabilities + owners' equity (at the beginning of the period) + profit for the year = liabilities + owners' equity + income - expenses instead of "how do you get assets + expenses = liabilities + owners' equity + income + profits" in the title?

There is no balance at the end of the month, all of which are transferred to the current year's profits, if there is a balance at the end of the month, the debit is not fully carried forward, and the credit indicates that the carry-over is more For example, the manager directly reimburses the travel expenses, borrowing: management expenses Credit: cash indicates that the expense increases When carrying forward, it is debit:

Profit for the year Credit: Management Expenses Expenses are incurred on the debit side and are only on the credit side when they are carried forward.

The debit side of the expense account indicates an increase, and the credit side indicates a decrease. Expenses refer to the total outflow of economic benefits incurred by the business in the course of its daily activities that result in a decrease in the owner's equity and are not related to the profit to the owner. Accounting expenses include direct expenses, indirect expenses, and period expenses.

Period expenses include selling expenses, administrative expenses and financial expenses.

Further information: Usage accounts include two types of accounts in accounting practice: cost accounts and profit and loss accounts.

1. Cost account: Cost account is an accounting account that reflects costs and expenses, is used to account for the occurrence and collection of costs, and provides cost-related accounting information. The different contents of costs and expenses can be divided into production costs, manufacturing expenses, labor costs and R&D expenditures.

2. Profit and loss accounts include: main business income, other business income, fair value change profit and loss, investment income, non-operating income, main business cost, main business tax and surcharge, other business expenses, sales expenses, management expenses, financial expenses, asset impairment losses, non-operating expenses, income tax expenses, profit and loss adjustments of previous years, etc.

Expenses refer to the total outflow of economic benefits incurred by the business in the course of its daily activities that result in a decrease in the owner's equity and are not related to the profit to the owner.

Classification by the accounting element to which it belongs:

1. Asset accounts: according to the liquidity of assets, they are divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3. Common accounts: The characteristic of common accounts is that they need to define their nature from the direction where their closing balances are located.

4. Owner's equity account: according to the formation and nature of equity, it can be divided into accounts reflecting capital and accounts reflecting retained earnings.

5. Cost accounts: including "production cost", "labor cost", "manufacturing cost" and other subjects.

6. Profit and loss accounts: divided into income accounts and expense accounts. Revenue accounts include "main business income", "other business income", "investment income", "non-operating income" and other accounts.

Expense accounts include "Cost of Main Business", "Other Business Costs", "Business Tax and Surcharge", "Other Business Expenses", "Sales Expenses", "Administrative Expenses", "Financial Expenses", "Income Tax Expenses" and other accounts.

According to the economic content of the accounting subjects, the basic characteristics of the accounting elements are followed, and the increase and decrease of the changes of the accounting elements are classified and grouped, which clearly reflects the financial status and operating results of the enterprise.

Finance Expenses. The direction of borrowing means that the financial expenses belong to the profit and loss account.

When the income items in the profit and loss category are recorded, the increase is credited and the decrease is debited; When the expense items in the profit and loss category are recorded, the increase is debited and the decrease is credited.

The financial expenses incurred by the enterprise are generally accounted for in the "financial expenses" account, and the sub-accounts are set up according to the types of expenses. When financial expenses are incurred, they are debited to the account, and the balance is carried forward to the "current year's profit" at the end of the period.

When an account is credited, it is a rock belt noise profit and loss account in accounting.

The accounting rules for the "Financial Expenses" account are: the financial expenses incurred are debited from this account and the corresponding account is credited; The interest income and exchange income that should be offset against financial expenses shall be debited to the corresponding account and credited to this account; At the end of the period, the balance of this section should be transferred to the "Profit for the Year" account.

in the income statement. , the separate "financial expense" item reflects the financial expenses incurred by the enterprise, and is carried forward at the end of the period according to the amount incurred in the "financial expense" account.

The balance analysis is filled.

The specific contents of the financial expenses are as follows:

1. Interest expense refers to the interest on short-term loans, long-term loans and bills payable.

Interest and bill discounting.

Interest expense (excluding capitalized interest) such as interest, interest payable on bonds, and interest payable on foreign equipment introduced over a long period of time minus interest income on bank deposits, etc.

2. Exchange loss refers to the difference between the bank**, the selling price and the exchange rate used in the bookkeeping due to the sale or purchase of foreign exchange from the bank, and the difference between the amount of the bookkeeping RMB converted into the bookkeeping RMB and the original book RMB amount at the end of the month (quarter, year) according to the exchange rate prescribed at the end of the period.

3. The relevant handling fee refers to the handling fee paid for the issuance of bonds (except for the handling fee to be capitalized), the bank fee for issuing bills of exchange, the handling fee for adjusting foreign exchange, etc., but excluding the handling fee paid for the issuance of **.

4. Other financial expenses, such as financing lease of fixed assets.

financial lease expenses incurred, etc.

For the amortization of interest and discounts or premiums on special borrowings incurred during the period during which the capitalization of borrowing costs is permitted, only the part that is linked to the expenditure incurred on the acquisition and construction of fixed assets is allowed to be capitalized.

An enterprise cannot capitalize the full amount of interest, discount or premium on all special borrowings incurred during the capitalization period and include it in the cost of purchase and construction of fixed assets.

The interest and discount that should be borne for the part of the special loan that is not used for the purchase and construction of fixed assets, or the amortization amount of the premium, shall be included in the profit or loss for the current period as a financial expense.

Increase. The financial expenses incurred by the enterprise are generally accounted for in the "financial expenses" account, and the sub-accounts are set up according to the types of expenses. When financial expenses are incurred, they are debited to the account, and when the balance is carried forward to the "Profit for the Year" account at the end of the period, it is credited to the account, which is a profit and loss account in accounting.

The accounting rules of the "financial expenses" account are: the financial expenses incurred are debited from this account and the relevant corresponding accounts are credited; The interest income and exchange income that should be offset against financial expenses shall be debited to the relevant corresponding account and credited to this account; At the end of the period, the balance of this section should be transferred to the "Profit for the Year" account.

In the income statement, the separate "financial expenses" item reflects the financial expenses incurred by the enterprise, and is filled in according to the amount of the "financial expenses" account, that is, the balance carried forward at the end of the period.

The debit side of finance charges indicates an increase. Lenders indicated a decrease. The financial expenses incurred by the enterprise are accounted for in the financial expense account, and the sub-ledger is set up according to the expense item for detailed accounting.

The financial expenses incurred by the enterprise shall be debited to the financial expense account, and the bank deposits, withholding expenses and other accounts shall be credited, and the interest income and exchange income incurred by the enterprise shall be debited.

Characteristics of accountingUnity. The socialist economy is a planned commodity economy, and in order to manage the socialist economy, the state must uniformly stipulate the requirements for accounting work. Policy.

In order to organize and guide the development of the national economy in a planned way, the state formulates a series of principles and policies and various financial and economic systems, and all enterprises, administrations, and public institutions must proceed from the interests of the state to implement them.

Facticity. On the basis of public ownership of the means of production, all enterprises, administrative and public institutions are integral parts of the entire national economic organism, and socialist accounting must objectively and truthfully reflect the situation of economic activities, provide an accurate and reliable basis for formulating plans, deciding on policies, and inspecting and guiding work, and absolutely not allow any unit to distort and falsify accounting materials and cover up the truth about economic activities.

Fees on the debit side are increased.

1. Expenses refer to the total outflow of economic benefits incurred by the enterprise in the daily activities of consumption, which will lead to the reduction of owners' equity and have nothing to do with the profits to the owners.

2. Accounting expenses include direct expenses, indirect expenses and period expenses. Period expenses include selling expenses, administrative expenses and financial expenses.

3. The form of expenses incurred by the enterprise is the reduction of the owner's equity due to the outflow of assets out of the enterprise, the loss of assets or the increase of liabilities.

4. Expenses, as the expenses of profit and loss elements, refer to operating expenses. The Financial Accounting Standards Board of the United States has adopted this narrow concept of expense, treating loss as an element of the income statement parallel to expense.

Characteristics of the fee:

1. Expenses will eventually lead to a reduction in enterprise resources, which is specifically manifested in the capital expenditure of enterprises.

In this sense, the essence of expenses is a kind of resource flow chain guessing the enterprise, which is the opposite of the income formed by the inflow of resources into the enterprise, it can also be understood as the consumption of assets, the purpose of which is to obtain income, so as to obtain more assets.

2. Fees will eventually reduce the ownership equity of the business.

Generally speaking, the ownership equity of a business increases as revenue grows; Conversely, an increase in fees reduces the owner's equity. However, the reduction of owners' equity is not necessarily included in expenses, such as the company's debt-servicing expenses and the distribution of profits to investors, which obviously reduce owners' equity, but cannot be classified as expenses.

3. Expenses may be manifested as a decrease in assets, or an increase in liabilities, or both.

Expense debits increased.

The debit side of the expense account indicates an increase, and the credit imitation indicates a decrease. Expenses refer to the total outflow of economic benefits incurred by the business in the course of its daily activities, resulting in a decrease in owners' equity, and unrelated to profits to owners. Accounting expenses include direct expenses, sedan attendant overhead costs, and period expenses.

Period expenses include selling expenses, administrative expenses and financial expenses.

1. The structure of asset and cost accounts. Under the debit accounting method, the increase in the debit registration of asset and cost accounts; The credit registers the reduction. The closing balance is generally on the debit side.

The balance is calculated as follows: debit balance at the end of the period = debit balance at the beginning of the period + debit amount in the current period - credit amount in the current period.

2. The structure of liability and owner's equity accounts. Under the debit accounting method, the debit side of the liability and owner's equity accounts is registered as a reduction; credit registers an increase; The closing balance is generally on the credit side. The balance is calculated as follows:

Closing Credit Balance = Opening Credit Balance + Current Credit Amount - Current Debit Amount.

3. The structure of the profit and loss account. Profit and loss accounts mainly include income accounts and expense accounts. Under the debit accounting method, the debit side of the income account registers the decrease; credit registers an increase;

The net income for the period is transferred to the "Profit for the Year" account at the end of the period for the purpose of calculating the profit or loss for the current period, and there is no balance after the carry-over.

Introduction to Lending:

The credit and debit accounting method refers to a double-entry accounting method that uses the accounting equation as the accounting principle and the debit and credit as the accounting symbols to reflect the increase and decrease of economic business. Therefore, the main basic content includes accounting symbols, accounting rules and trial balance.

1. Accounting symbols.

Under the debit bookkeeping method, the debit registration of the expense account increases the amount; The credit registers the reduction. The net expenses for the period are transferred to the "Profit for the Year" account at the end of the period for the purpose of calculating the profit or loss for the current period, and there is no balance after the carry-over. The credit and debit accounting method uses "debit" and "credit" as accounting symbols to indicate the increase or decrease of the account amount.

Each account is set up with a "Debit" column and a "Credit" column, which correspondingly record the change in the amount on the left and right sides of the account, respectively. Whether "debit" and "credit" represent an increase or a decrease depends on the nature of the account (the six elements of accounting).

2. Bookkeeping rules.

The so-called bookkeeping rules refer to the rules that should be observed when using bookkeeping methods to record economic operations in work, which is the specific manifestation of the essential characteristics of bookkeeping methods. It is the basis for bookkeeping, and it is also the basis for reconciling economic transactions.

According to the principle of double-entry bookkeeping, every economic transaction that occurs must be registered in two or more interconnected accounts at the same time for an equal amount. At the time of registration, if two accounts are involved, one account is registered on the debit side and the other account on the credit side; If several accounts are involved, one (or more) accounts are registered on the debit side and the other (or one) account on the credit side. Absolutely.

The sum of the amounts debited to the account must be equal to the sum of the amounts credited to the account. Therefore, the credit bookkeeping method takes "there must be a loan, there must be a loan, and the loan must be equal" as the rule of bookkeeping.