为什么会计等式:asset(资产)+expense(花费)=liability(债务)+revenue(收入)+capital+.里expense(花费)是属于等号左边的debit(借方)而revenue(收入)是属于等号右边的credit(贷方)?既然发明出来肯定有原因,诚心请教为什么这样记账?不要劝我这是定理死记,不要劝我这个太高端我不能理解,...
直接理解为财务概念就可以了，用久了也就领会了，如果硬要用字面解，就好像学习英文，在单词下标注中文谐音，不但发音会莫名其妙而且也更加记不住单词。借贷早就背离了最初的意义，化身为专有名词了呀。一定要解，就是你写出来的，资产的占用和来源，占用就是一个形态，资产以什么形态存在，比如固定资...
1. Unearned income is a liability. A) True B) False 2. Prepaid expenses are assets. A) True B) False 3. A business with no cash is insolvent. A) True B) False 4. Assets must always equal liab It is possible for a project with a higher IRR to yield less in absolu...
In a journal entry involving only one debit and one credit, is it conceivable to increase a liability and increase an expense? Explain. What is the debit/credit effect of an unearned revenue adjusting entry? Describe what accounts are considered liability and ...
for an income account, youcreditto increase it anddebitto decrease it for an expense account, youdebitto increase it, andcreditto decrease it for an asset account, youdebitto increase it andcreditto decrease it for a liability account youcreditto increase it anddebitto decrease it ...
True or false? A credit to a liability account must be accompanied by a debit to an asset account. Allowance for Doubtful Accounts is a contra-equity account. a. True. b. False. Prepaid expense and earned income accounts are assets. True False ...
B. Credit another liability account for $1,500. C. Credit an expense account for $1,500. D. Credit the owner's capital account for $1,500. E. Debit another asset account for $1,500. AACSB: Analytic AICPA FN: Decision Making Difficulty: Hard Learning Objective: P1 文案大全 实用标准...
1 Run Date 06/09/2005 Run Time 09:44:49 Debit/Credit Credit Credit Debit Debit Credit End of Report Report ID: Setid : Category : AMAE1100 BLG01 AUTO -- BELGIUM OPERATIONS -- Automobile Template Id IASGAAP Cost Type Trans Type ADD Trans Code A Jrnl Tmplate ADD PeopleSoft AM BOOK ...
deferred tax credit 递延所得税抵减 deferred tax expense(benefit) 递延所得税费用(利益) deferred tax liability 递延所得税负债 defined benefit plans 确定给付退休金办法 defined contribution plans 确定提拨退休金办法 depletable assets 递耗资产 depletion 折耗 ...
In terms of the automated journal report, the movements in all the deferred tax asset and liability balances for the appropriate period are allocated to the deferred tax income statement and balance sheet accounts that are specified as part of the asset category set-up on the Set-up sheet. ...