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Accounting is good or not, it depends on your perseverance and determination to learn accounting, there is nothing difficult in the world, only afraid of people with a heart, the following will introduce you to learn accounting methods: 1. First of all, memorize. If you don't understand, you have to memorize it, and then ponder and understand it one by one.

Memorize the accounting content of the accounts, refer to the relevant entries, and try to think as much as possible about why you do this. Accumulate experience in practice, participate in auditing, auditing and other work, and learn from others 2. Read more magazines and newspapers in accounting, finance, and taxation, and learn cases and skills 3. Practice more real questions, master the time to do the questions, and do the questions in strict accordance with the time of the exam The accounting school provides different online introductory advanced courses and programs for different types of students, and the old accountant answers your questions in real time, helping you learn accounting, more than 120 industries are real accounts....

Company A holds 60% of the shares of Company B and already has substantial control, so the "long-term equity investment" should be accounted for according to the equity method. For the annual profit of Company B, Company A shall adjust the "long-term equity investment - profit and loss adjustment" according to its share of equity. Taking this question as an example, Company A should include 12 million (2000*60%) in the "investment income".

The withdrawal of the provident fund of Company B and the payment of preferred shares should be considered first, and the remaining part can be paid to Company A.

It is necessary to see whether the 100,000 profit of company A includes the investment income of company B.

Hehe, I can see you!

Judging from your question, it seems to be a homework. If it's an assignment, I'm not going to say it, but if it's an actual job, the situation you are talking about, I will definitely not issue a qualified audit report. The first reason is that the accounting firm has also conducted spot checks and reviews of the inventory and found no major differences, and the second reason is that the accounting firm is also a profit-making institution, and will not be too entangled in some small details.

According to the provisions of the auditing practice standards, audit reports are divided into two categories, standard audit reports and non-standard audit reports.

a.The standard audit report contains all the elements of the audit report without explanatory paragraphs, emphasis paragraphs or any qualifying terms, and is an unqualified opinion.

b.A non-standard audit report is an audit report other than a standard audit report. These include unqualified reports with emphasis paragraphs, qualified audit reports, adverse audit reports and audit reports with no opinion.

1.The unqualified opinion report with an emphasis paragraph is mainly used to disclose statements with significant uncertainties.

2.The qualified opinion is mainly for the audit report where the audit scope is limited or some transactions do not meet the requirements of the standards and systems, but do not lead to the issuance of a negative opinion.

3.Adverse opinions are mainly aimed at situations where financial statements are distorted due to serious breaches of the provisions of accounting standards and systems.

4.The inability to express an opinion is mainly due to the fact that the scope of the audit is severely limited and the true situation of the financial statements cannot be ascertained.

The audit report can be issued according to the severity of the circumstances of the unit under review, a qualified opinion can be issued in light cases, and a negative opinion can be issued in extremely serious cases. Generally speaking, if a qualified opinion is issued, it is already a very serious matter for the enterprise under review.

The historical cost is that if you spend a dollar to buy a pen, its historical cost is a piece;

Replacement cost, that is, this is useless, you don't want to use it and bought a pen, now a piece of five, the replacement cost is a piece of five;

The net realizable value is the value of the part minus depreciation and allowances, which is half of the pen, and it is also old, maybe the net realizable value is four cents or three cents;

The present value is, you have not made this pen, if it is a batch, if you want to increase the current cost, you will re-enter the account, according to the current market price;

Fair value is the market of this pen at this moment**;

Supplement: Liabilities are recorded in accordance with the amount of money or assets actually received as a result of the assumption of the present obligation", that is, they should be recorded according to the actual income, such as cash discounts;

or the contract amount to bear the current obligation", that is, if you want to include the money that has not yet arrived immediately into the income of the current month when you make a profit at the end of the month, but when the income is not actually formed, it will be recorded according to the value agreed in the contract;

or the amount of cash or cash equivalents expected to be paid in the course of daily activities to repay liabilities", which means that the amount of the withholding but unpaid part should be included in the cost of the current period, such as interest on a withholding loan.

If there is a machine tool, the purchase price in 2000 is 50,000 yuan, and the historical cost is recorded in the account.

In 2005, it was necessary to buy equipment of the same model, but there was no new one, and an old equipment was purchased, **60,000, which can be understood as the replacement cost.

In 2000, the equipment treatment needs to be processed, and the processing in 2010** is 20,000 yuan (after deducting various expenses), which is the net realizable value. If the purchase of the same model of equipment** is 20,000, it is the present value.

In 2010, the investment in equipment purchased in 2005 was appraised at 30,000 yuan, which is the fair value.

The above is the approximate meaning.

Don't get into the nitty-gritty.

Historical costs are recorded at the amount at the time the business was incurred, regardless of assets or liabilities.