How should I understand borrowing and goods in accounting, please help me explain???

Looking at them separately, they only distinguish the two symbols on the left and right, which are no different from the square triangle.

However, if it is linked to different subjects, they represent different meanings, as you can see in the explanation of subjects in "Basic Accounting".

Debit and credit are specialized terms in accounting; Its principle is that if there is a loan, there must be a loan, and the loan must be equal. If the same kind of account is involved, such as the asset account, it must be one loan and one loan, and there will be no same loan and loan (that is, one increase and one decrease). If it involves non-similar accounts, it is also a loan and a loan, and there are also loans and loans (that is, the same increase and decrease).

For example, cash withdrawal from the bank belongs to the same type of asset account, borrowing: cash loan: bank deposit, and the relationship between them is an increase and a decrease.

Loans from banks, involving assets and liabilities, borrowing: bank deposits Loans: short-term borrowings or long-term borrowings are increasing at the same time.

The use of bank deposits to pay advances, involving both assets and liabilities, debit: prepaid accounts Credit: bank deposits are reduced at the same time.

When the accounting account is an asset, the debit indicates the increase in assets, the credit indicates the decrease, and the liabilities and owners' equity are really opposite.

Borrowing is just a bookkeeping symbol, like a plus or minus sign.

Borrow the representative of the asset to want to lend the ** of the asset.

Borrow, can lend to others, lend, lend to others.

In accounting, the words "borrow" and "credit" are used to record the increase and decrease of monetary funds, property and materials, operating profits and losses, and operating capital, etc., and are only used as pure accounting symbols to indicate the direction of bookkeeping

1. On behalf of two fixed parts of the account, all accounts are set up to record the increase or decrease in the number of specific economic matters, the left side of the account is called the debit side, and the right side of the account is called the credit side;

2. It has a certain exact and profound economic connotation, the word credit indicates the starting point of the capital movement, the origin of the funds owned by the accounting entity, the borrowed word indicates the station of the capital movement, and the unbridled context of the funds owned by the accounting entity, which is determined by the intrinsic nature of the capital movement. Accounting should comprehensively reflect and reveal the capital movement of the accounting entity, and the essence of capital movement should be reflected in the bookkeeping method.

Withdraw money from the bank.

Borrow: Cash. Credit: Bank deposits.

Because the bank money has decreased.

If you buy a machine with cash, it is.

Borrowing code key: fixed assets.

Credit: Cash. Cheque payments are.

Borrow: Fixed assets.

Credit: Bank deposits.

The operating income is recognized as having income.

It's the increase in banks. Borrow: Bank deposit.

Credit: main business income.

Taxes payable. VAT is due.

Output tax. The increase of bank money is the borrower Wang Qiao, and the decrease of bank money is.

Creditor. Because the deposit of the bank is an asset account, the increase is the debit, and vice versa.

The meaning of "borrow" and "credit" varies depending on the nature of the account.

In the asset class and expense cost account, the loan indicates an increase and the credit indicates a decrease, for example, the cash receivable received is 10,000 yuan (the company's cash increases by 10,000 yuan, and the accounts receivable decreases by 10,000 yuan), and the entries are made.

Debit: Cash (asset class debit table increase) 10,000

Credit: Accounts receivable (decrease in credit statement of assets) 10,000 while in the accounts of liabilities, owners' equity and income results, debit indicates decrease, credit indicates increase.

For example, if the bank cannot repay the notes payable when it expires, the notes will be converted into short-term loans (the company's notes payable will decrease, but the short-term loans will increase), and the entries will be made.

Debit: Notes payable (decrease in debit statement of liability accounts).

Credit: Short-term borrowings (increase in the credit statement of liabilities accounts).

Examples of the increase or decrease of other types of accounts can be inferred by analogy of assets and liabilities.

The credit accounting method uses "debit" and "credit" as accounting symbols, which has been disconnected from the original meaning of the word and evolved into a pair of simple accounting symbols, which have their own special meanings. The meanings of "borrow" and "credit" are exactly opposite depending on the nature of the account. In asset class accounts, debit indicates an increase, and credit indicates a decrease; In the Liabilities and Owners' Equity account, debit indicates a decrease and credit indicates an increase.

In addition, the expense and cost accounts are in the same direction as the asset accounts, and the income results account is the same as the liability account.

In the accounting equation, assets + expenses = liabilities + owners' equity + income.

For those accounting elements on the left, the additions are on the debit side, and the corresponding ones on the right are on the credit side, just like the accounting T-entry is debited left and credited, which is easier to remember.

Then according to the title, first find the corresponding account to pay VAT is a liability class, which is equivalent to a reduction, so on the debit side, the corresponding account is bank deposits, and the reduction is on the credit side, so it just corresponds.

So the accounting entries are.

Debit Tax Payable - (Detail Account).

VAT (output tax) due

Credit: Bank deposits.

That's how it should be, I can't understand how the upstairs city construction fee is seen, I don't know how to ask good luck.

Upon receipt of the tax bill, the bank has transferred the accounting entries of VAT and additional tax payable in the previous month.

Debit: Tax Payable - VAT Not Paid.

Borrow: Taxes payable Urban construction tax payable.

Borrow: Taxes payable - Education fees payable surcharge.

Borrow: Taxes payable - Local education fee surcharge payable.

Borrow: management expenses - embankment fees vary from place to place, and some are called water conservancy **·) loans: bank deposits.

Debit: Tax Payable - VAT Not Paid.

Taxes payable - Education Fee Surcharge.

Taxes payable - Local education fee surcharge.

Credit: Bank deposits.

Debit: Taxes payable.

Credit: Bank deposits.

Hello, this needs to start with the principle, for example, let's say you are your own accountant and keep an account of your daily expenses.

So when you spend a sum of money, you actually need to know two things:

1. Where did you spend your money – what did you buy?

2. What kind of money do you spend - ABC card? Cash? Bank of Communications Card?

It's the same with income money.

That is, a destination, a **. Therefore, there is a loan and a loan, and the balance is maintained.

And the word borrowing itself has no meaning, it just represents correspondence.

In the past, a Chinese accounting method was called "Heaven and Earth Accounting Method", in which "Heaven and Earth" were just two corresponding things.

If you don't understand, please ask, and have a good time!

The accounting symbol and bookkeeping direction represented by debit and credit in accounting, the debit and debit accounting method is a retest bookkeeping method, and the bookkeeping principle of the debit and credit accounting method: there must be a credit if there is a loan, and the loan must be equal.

Where there is borrowing, there must be a loan, and borrowing must be equal. The debits of the asset and cost accounts increased, the credits decreased, and the liabilities and earnings classes were reversed.

Where there is borrowing, there must be a loan, and borrowing must be equal. It's money that says there is in and out.