Accounting Learning Questions 5, Accounting Learning Questions

Mainly learn and cultivate the knowledge and ability in the following aspects: 1. Master the basic theories and basic knowledge of management, economics and accounting; 2. Master the qualitative and quantitative analysis methods of accounting; 3. Strong language and written expression, interpersonal communication, information acquisition ability, and basic ability to analyze and solve accounting problems; 4. Familiar with domestic and foreign accounting-related guidelines, policies and regulations and international accounting practices; 5. Understand the theoretical frontiers and development trends of the discipline; 6. Master the basic methods of literature retrieval and data inquiry, and have certain scientific research and practical work ability. The main disciplines of accounting include business administration, economics, and law.

Enroll in a training class. If you have strong self-learning ability, you can directly apply for the accounting certificate exam and prepare for the exam while studying. It's just remembering things a little more.

Now the accounting certificate has become stricter, and the textbook will also be changed, if you have not studied or have not been in contact with accounting before, you should still sign up for a training class, and you will understand faster through the teacher's teaching.

As long as you understand the problem of borrowing and lending, you will be able to make entries. It's better to sign up for a training course, and then find a small company to make a cashier while learning, I believe you can master this technology in the shortest possible time. That's how I learned it.

Learn theoretical knowledge while practicing at the same time! I think it would be more effective that way.

I believe you can do it!!

The effective interest rate on borrowing.

financing costs, re* (1-25%)

The "Accounting System for Business Enterprises" stipulates that the scope of provision for bad debts includes accounts receivable and other receivables.

With effect from 1 January 2003, notes receivable will no longer be used as the basis for deducting bad debt provisions. However, the following two situations are exceptional: (1) if the notes receivable of the enterprise cannot be recovered when due, the notes receivable shall be transferred to the accounts receivable, and the provision for bad debts shall be made according to the regulations; (2) When there is conclusive evidence that the unexpired notes receivable held by the enterprise cannot be recovered or the possibility of recovery is unlikely, the book balance shall be transferred to the accounts receivable and the corresponding bad debt provision shall be made.

The reason why there is no provision for bad debts for bills receivable is related to the very small payment risk of China's commercial bill settlement.

The "notes receivable" account accounts for the commercial bills receivable by the enterprise, and its essence is still in the nature of accounts receivable, but it is only necessary to hold a commercial bill with a fairly high payment capacity than ordinary accounts receivable. It is precisely because of the high payment capacity of commercial bills that the accounting system for enterprises stipulates that notes receivable do not need to make provision for bad debts.

Select D, the sales discount refers to the concession that the sales unit agrees to give on the commodity ** due to the quality and specifications of the goods do not meet the requirements. For accounting purposes, since sales allowances do not have the attribute of expenses, they should be treated as a deduction of income.

When the sale is realized:

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Cost of main business.

Credit: Inventory of goods.

When a sales allowance occurs:

Borrow: main business income.

Tax Payable – VAT payable (output tax).

Credit: Accounts receivable.

When the actual payment is made:

Borrow: Bank deposit.

Credit: Accounts receivable.

Incorrect selection D

Sales discount refers to the concession given by the enterprise on the selling price due to the quality of the goods sold does not meet the requirements and other reasons, which is only a discount on the selling price, and the goods sold have no change, and there is no need to adjust the cost of sales.

It's good to live, to cheat online, you can.

This is a very good question, you can ask the accounting students, they know a lot.