会计的基本原理:debitum-得到的 creditum-给出去的、借出去的 得到的反方向是借出 借出去的反方向是得到 ///含糊的理解: 一进一出 ,延伸到到 :资产类账户debit类账户增加在debit 和债务类账户credit类账户,增加在credit Debit (DR) vs. Credit (CR) Both of the terms debit and credit have Latin roots....
DR/CR Accounting Role Amount Tag DR CUSTOMER Customer DV_IN_INT_ILIQ Interest amount (Inleg) CR DV_IN_INT _INC In leg Income GL DV_IN_INT_ILIQ Interest Amount (Inleg) DR DV_OUT_INT_EXP Out leg Expense GL DV_OUT_INT_ELIQ Interest amount (Outleg) CR CUSTOMER Customer DV_OUT_INT...
Dr. ($) Cr. ($) Prepaid Rent Account 10,000 Rent Expense 3,200 Accrued Expenses When your business has incurred an expense but not yet paid for it, a corresponding liability account should be recognized, titled as “accrued expenses.” This will ensure that your expense is recorded in th...
Period Activity Dr PERIOD_NET_DR Period activity, debit Period Activity Cr PERIOD_NET_CR Period activity, credit Code Combination Id CODE_COMBINATION_ID Accounting code combination internal identifier for the journal entry line Accounting Code Combination ACCOUNTING_CODE_COMBINATION (concatenated descriptions...
Ratio of a journal's items, grouped in three years windows, that have been cited at least once vs. those not cited during the following year. DocumentsYearValue Uncited documents20100 Uncited documents201119 Uncited documents201231 Uncited documents201340 ...
journal是DR. account payable CR. cash为什么DR.是account payable?在这个情况下liability怎么会减少呢? 扫码下载作业帮搜索答疑一搜即得 答案解析 查看更多优质解析 解答一 举报 是偿付了债务吧,借记account payable,表示债务的消除. 解析看不懂?免费查看同类题视频解析查看解答...
GA Gareeva,DR Grigoreva,II Mahmutov - 《International Journal of Financial Research》 被引量: 0发表: 2020年 Church and Dwight vs Clorox: Financial Statement Analysis - Stage I and Stage II Preliminary Analysis, Accounting Analysis & Financial Analysis We are in the second research stage of our...
Cr. Receivables ledger control Cr.Bank D. Dr. Receivables ledger control account $2,000 $2,000 8. BF Co has 120 units in inventory at 31 March 20X8. Each unit had cost S450 when they were purchased. The normal sales price of each unit is $500. During March 20X8 20 of the units...
Expense Revenue Dr Cr Dr Cr Bal. 100 Closing 100 Closing 100 Bal. 100 0 0 Income Summary (收益总汇/本年利润) Income Summary Expenses bal. Revenue Bal. Net loss Net income (if R E) (if R E) Closing the “Temporary” Equity Closing the “Temporary” Equity Accounts Accounts The ...
DR Cash $800 CR Revenue (invoice) $800 No entry will be created when a chargeback is created for the balance $200. However, when cash is received against this chargeback the following journal entry is created:DR Cash $200 CR Chargeback Adjustment $200 ...