accruals 还没付款不完美账本 先服务再付款 先用水电后付款权责发生制 trial balance记录已经给了的钱作调整adjusting a...
➢Anexpensealwayscausesadecreaseinowners'equity.Therelatedchangesintheaccountingequationcanbeeither(1)adecreaseinassets,or(2)anincreaseinliabilities.Anexpensereducesassetsifpaymentoccursatthetimethattheexpenseisrecordedorifpaymenthasbeenmadeinadvance.Iftheexpensewillnotbepaiduntillater,as,forexample,thepurchase...
Expenses in the first three categories are generally deductible in determining taxable income. Expenses in the fourth category are not deductible, except in a few cases (medical expenses, charitable contributions, etc.) in which they are specifically allowed by law. Expenses are to be distinguished...
Byline: CHRIS GREENWOOD ; GAVIN CORDONDaily Post (Liverpool, England)
As well as everything on the trial balance page Setting two operating currencies results in ugly charts which are basically useless (given that in terms of my national currency, 1 USD = 20,300 BYR; and only credit card transactions are in BYR, everything else is dollars only) FWIW, there...
Post-Closing Trial Balance | Definition, Purpose & Examples 3:14 Ch 5. Internal Controls in Accounting Ch 6. Merchandising Operations and Inventory... Ch 7. Receivables in Accounting Ch 8. Completing the Operating Cycle in... Ch 9. Long-Term Assets in Accounting Ch 10. Current and Long...
aThe adjusted trial balance contains all of the data needed for preparation of the income statement, retained earnings statement and the balance sheet 调整后试算表包含为收入报告、保留的收入声明和资产负债表的准备需要的所有数据[translate] a国家的烟草税收现在差不多一年是2000个亿 The national tobacco ta...
4. In reconciling the bank balance, the amount of an unrecorded bank service charge should be: a. added to the book balance of cash. b. deducted from the book balance of cash. c. added to the bank statement balance. d. deducted from the bank statement balance. 5. A partnership that...
However, finding your way around the application is quite straightforward: the Daily Expenses panel allows you to add either income or expenses details, to any of the defined users, in no time. The entry can retain info about the payment method, the account used, the expense / income categor...
Which of the following errors would cause a trial balance not to balance? 1 An error in the addition in the cash book 2 Failure to record a transaction at all 3 Cost of a motor vehicle debited to motor expenses account. The cash entry was correctly made 4 Goods taken by the proprietor...