5.1 复式记账法 Double Entry Accounting Account 账户 the basic storage units for accounting data and are used to accumulate amounts from simalar transations. 账户就是会计数据的载体,它能够累加相似商业交易的数据。 Assets 资产 现金账户 Debit + Credit - 股东投资 3000 机器3000 借款8000 原材料 800 ...
Doube-entry accounting ensures that the total amount of debits equals the total amount of credits. Learn the basics of how this accounting system is reflected in journals and ledgers through examples, and understand the concept of normal balances. The Basis of Double-Entry Accounting Double-entry...
Double entry accounting, also called double entry bookkeeping, is the accounting system that requires every business transaction or event to be recorded in at least two accounts. This is the same concept behind the accounting equation.
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double-entry accounting [经] 复式会计;例句:1.Useful features found in gnucash include double-entry accounting, schedule recurring transactions and support for quicken files ( ofx/ qfx) import/ export.gnucash中的有用特性包括：复式记账、排定周期性的交易，以及支持quicken文件（ofx/qfx）...
double-entry accounting examples to see double-entry accounting in practice, let’s look at two double-entry accounting examples. suppose that you own an art framing business and need to replenish your inventory of frames. in march, you spend $2,000 on readymade picture frames purchased from ...
5.2 复式记账法总体流程 Double Entry Accounting 1.日记账 General Journal 账簿格式 日期、分类账户、增加金额(借方)、减少金额(贷方) 日记账像一个银行流水单,它按时间顺序清晰的记录了一个企业在某个时间段所发生的所有商业交易。如下图: 2.把日记账内容记录到分类账户 Ledger Acount...
Double entry also requires that one account be debited and the other account be credited. Accounting software might record the effect on one account automatically and only require information on the other account. Examples of Double Entry When a company borrows money from a bank, the company’s...
The double-entry accounting method works based on the accounting equation’s requirement that transactions posted to the accounts on the left of the equal sign in the formula must equal the total of transactions posted to the account (or accounts) on the right. Even if the equation is presente...
Understanding Double Entry Inaccounting, a credit is an entry that increases a liability account or decreases an asset account. A debit is the opposite. It is an entry that increases an asset account or decreases a liability account. In the double-entry accounting system, transactions are recorde...