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Double-entry entries such as: 1. The purchase of raw materials with cash should be registered in the cash account and the increase in the raw material account, and the two accounts are interrelated, indicating that the purchase of raw materials is in cash, and the decrease in cash is due to the purchase of raw materials.
Borrow: raw materials (increase).
Credit: Cash (decreased).
2. If there is no payment for the purchase of raw materials, it is necessary to register the increase in the raw material account and the accounts payable account, and the two account records are also interrelated, indicating that the price of the raw materials has not been paid, and the debt owed to the person has also increased while the raw materials have increased.
Borrow: raw materials (increase).
Credit: Accounts Payable (Increase) Therefore, double-entry entries to do any economic transaction must be recorded in at least two accounts, with equal amounts, linked to each other.
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Ha ha! Entries!
The basis for this is that there must be goods to be borrowed, and there must be equal loans.
So you must keep this principle in mind when you are dealing with every economic transaction.
The first economic transaction is designed to have two accounts.
Let's say we buy a car.
Then we have an increase in cars, (cars are fixed assets).
Did we pay the money, this is also designed to two accounts.
That is: borrowing fixed assets of the car.
Credit: bank deposit, or cash.
Time is limited, location is limited, and it is recommended that you personally go back and look at it more.
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There are three types of duplexes for two-color balls:
1. Simple red duplex is to buy 7 or more red balls and 1 basketball;
2. A simple blue duplex is to buy 6 red balls and 2-16 basketballs;
3. Red and blue full duplex, that is, buy 7 or 7 red balls to be cautious of cheating, and buy 2-16 basketballs at the same time.
Tactics of Double Color Ball Multiple:
First, the sound of the east strikes the west. 7-8 numbers, each note number is different, the implementation of scattered surrounding, in order to win the wide family.
Second, divide the troops and attack together. Choose 8-9 numbers, each note number part is the same, only a few different numbers, can be empty community does not choose the number, the intention is to achieve the purpose of winning the sail of the war.
3. Circumference strike. The number is selected in 9-10, generally including 3-4 notes, and each note number is only 3-4 different. The aim is to both surround the winning numbers and prevent accidents (numbers that are not enclosed in each bet).
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Duplex means that the upper and lower floors of a detached villa are connected.
Duplex houses are conceptually one-storey, but the floor height is higher than that of ordinary houses (usually meters), and the mezzanine can be partially excavated, and the contents such as bedrooms or study rooms can be arranged and connected up and down by stairs. Its purpose is to increase the usable area in the limited space and improve the space utilization rate of the house. This practice was created to adapt to the extreme lack of land and space.
Duplex houses do not actually have a complete two-storey space, and the projection area of the mezzanine on the ground floor only accounts for a part of the ground floor area.
The mezzanine can be made into a room, or it can be made into a horse running gallery form (the suspended side of the mezzanine does not make a wall or the wall retreats, there is a railing or railing on the outer edge of the plane, and the people above can see the bottom, and the people below can also see the above, forming an incomplete space, which is generally called "emptying"), and there is a line of sight communication and spatial circulation between the ground floor.
Pros and cons:
1. Economy.
1) The plane utilization coefficient is high, and the usable area of the residence can be increased by 50% or 70% through the mezzanine compound.
2) The indoor compartment is a wooden structure, which integrates the partition, furniture and decoration, which is the wall and the floor, bed and cabinet, which reduces the comprehensive cost.
3) The upper mezzanine adopts sliding windows and multi-sided windows on the wall, which has good ventilation and lighting, and the land utilization rate can be increased by 40% compared with the general residential buildings with the same floor height and area. Therefore, the duplex house has the characteristics of saving land, labor and materials at the same time.
2. Insufficient. 1) The face of the duplex house is wide and the depth is small, and if the internal profile plane combination is adopted, it will inevitably lead to poor orientation of some units and poor natural lighting.
2) The floor height is too low, such as the kitchen is only 2 meters high, long-term use is easy to produce cramped discomfort, the storage room is larger, but the floor height is only meters, it is difficult to make full use.
3) Because the indoor partition floor slabs are made of light and thin wood partitions, the cost of wood is high, and the sound insulation and fire prevention functions are poor, and the privacy and safety of the room are poor.
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Double-entry bookkeeping means that each economic transaction must be registered in two or more related accounts in an equal amount. Double-entry bookkeeping is based on the balanced relationship that the total assets and total equity of an enterprise are necessarily equal as the basis for reflecting the production and business activities of the enterprise, so that the bookkeeping has a complete calculation and reflection system, and has an interrelated relationship in the recording and return, so as to play a role in the overall control of the economic activities of the enterprise. The basic principle of double-entry accounting is that every transaction has a borrower and a borrower.
In other words, if there is an unallocated amount of income, there must be an amount of abandonment (expenditure). The amount of the borrower and the borrower is equal and must be recorded in the books in its entirety. All are registered in two or more accounts for the same amount.
The double-entry accounting method can be used to record each economic business of the enterprise in an interrelated and comprehensive manner into the relevant accounts, so as to completely and systematically reflect the ins and outs of the economic activities and capital changes of the enterprise.
With "debit" and "credit" as the accounting symbols, each account is divided into two parties. All increases in the occupation of funds, decreases in funds**, increases in expenses and decreases in income are debited to the relevant accounts; Any increase in funds**, a decrease in the occupation of funds, an increase in income and a decrease in expenses are credited to the relevant accounts.
With the accounting rule of "borrowing must be credited, and borrowing must be equal", each economic transaction must be credited to two (or more) accounts, and the same amount is credited to one or more accounts and to the credit of another or several accounts.
Taking the total amount of funds occupied as the balance formula equal to the total amount of funds**, the relationship between the total debit balance of each account and the total credit balance of each account is necessarily equal to test the correctness of the account book records.
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The balance of funds for double-entry accounting is based on "assets, liabilities, capital, profits".
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The calculation process is as follows.
Solution: 480 32x2215x22
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