Ask questions about accounting, ask questions about accounting

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.

From the perspective of the characteristics of gains and losses themselves, there is no difference between "gains and losses directly included in owners' equity" and "gains and losses directly included in current profits". At the same time, whether it is "directly included in the owner's equity" or "directly included in the current profit", the gains and losses ultimately form part of the owner's equity. The only difference between the two is that the former is directly credited to the owner's equity, while the latter is directly credited to the current profit or loss.

The reason for such a classification lies in the determination of whether gains and losses are realized or not, and whether the gains and losses can be distributed as part of profits or reduced profits. If it has been realized, it should be "directly credited to the current profit", and conversely, if it has not been realized, it should be "directly credited to the owner's equity".

The income period is only the profit or loss recorded in the current period, and the owner's equity with deferred income is recorded.

1. Choose 1

Under the new standard, at the commencement date of the lease term, the lessee shall record the lesser of the fair value of the leased asset and the present value of the minimum lease payment as the leased asset at the lease commencement date. The initial direct expenses incurred by the lessee in the process of lease negotiation and signing of the lease contract that can be attributed to the lease project such as handling fees, attorney fees, travel expenses, amortization expenses, stamp duty, etc., shall be included in the value of the leased assets. Because the lease contract stipulates that the ownership of the equipment belongs to Company A at the end of the lease period, depreciation should be calculated on a 10-year basis.

The annual depreciation of fixed assets (680 20 20 4) 100,000 yuan) 2, choose 2

The capitalized amount of borrowing interest expense is 2000*6%-500*2%-3=1.07 million yuan (10,000 yuan).

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Choice 72 for the first question. 4 Question 2 120 True or false.

d. There are several scenarios for changes in owner's equity:

1) Owner's investment or divestment (excluded in the stem).

2) Other changes in capital reserve (the situation is more complicated, and the topic is not as deep as that) 3) Carry-over of the income statement.

The decrease in undistributed profit was due to a loss in the income statement.

To learn accounting, we should learn the basic principles of accounting, accounting concepts, functions, objectives, accounting professional methods, practical operation, comprehensive training, basic classification of accounting objects: accounting elements, setting up accounting accounts, double-entry bookkeeping, basic theories of taxation, concepts of taxation, the essence of taxation, China's current tax system, tax management, basic practice of consumption tax, basic practice of value-added tax, basic practice of tariff, accounting legal system, payment and settlement legal system, tax legal system, financial legal system, accounting professional ethics, Accounting, accounting supervision, accounting institutions and accounting personnel, etc.;

To learn accounting, you need to go to a professional and formal training institution

It is recommended to come to Chengdu to study, so that the knowledge and established contacts are wider, and the development space is larger, I hope it will help you, hope!

The first question is the definition of current assets, which refers to the assets that can be realized or used by an enterprise within one year or more of a business cycle. d is half a year.

The second question, the accounting subject is the company for which the accounting serves, etc., and the reporting subject refers to the subject that needs to be reported urgently, not only the enterprise and the company, but also the outside world such as ** and the like.

The third question is to borrow money from the bank to repay the goods.

Entry: Borrow: Bank Deposits Credit: Short-term Borrowing.

Credit: Accounts Payable Credit: Bank Deposits.

First, the assets increased, and the liabilities increased;Then there is a decrease in assets and a decrease in liabilities. Processes should be analyzed, not combined.

Fourth, the shareholding structure refers to the proportion of shares of different natures and their interrelationships in the total share capital of a joint-stock company. Equity refers to the rights and interests of the holder corresponding to the proportion of the holder and the right to bear certain responsibilities. Long-term liabilities are liabilities and should have nothing to do with equity.

Question 5, the operating profit in the income statement of the current year does not affect the following items: investment income, non-operating income, non-operating expenses, and income tax.

A and B are the same (?).Cash surplus for which the cause cannot be ascertained should be included in non-operating income, c Debit: notes receivable Credit: financial expenses Financial expenses affect profits d Unrecoverable accounts receivable should be recorded as non-operating expenses.

Sixth, underestimating the cost of inventory at the end of the period, that is, overestimating the cost used in the current period, so it should overestimate the cost of sales and undercount the profit.

Question 7, consumption tax used for continuous production cannot be included in the cost, and only the consumption tax used directly for sales can be included in the cost.

Question 8, the Interim Regulations on Cash Management stipulate that if cash must be used due to the unfixed place of procurement, inconvenient transportation, urgent needs of production or market, emergency rescue and disaster relief and other special circumstances, the opening unit shall submit an application to the opening bank, which shall be signed and sealed by the person in charge of the financial and accounting department of the unit, and the cash shall be paid after examination and approval by the opening bank. An application should be made to the bank where the account is opened.