Compiled from Ma Jing Hao said accounting http://weibo.com/playexam
1. Perpetual Inventory and on-site inventory
What is the difference between the perpetual inventory system and the on-site inventory system? For me, it is a diligence and a leg-work.
The perpetual inventory system is a work-by-work mechanism. It usually records both the number of incoming and outgoing inventories and reflects the number of balances on the books at any time. Therefore, it is not affected to make an account if you are too lazy to perform inventory check;
In the field inventory system, only the increase in inventory is allowed. At the end of the month, the team should go to the warehouse to check the balance and reduce the amount to carry forward the sales cost.
2. Fixed assets
If a man is compared to a fixed asset, depreciation is the process of testing the decline in physical strength. If a woman is compared to a fixed asset, depreciation is the degree of decline in appearance. If a man is in poor health and is in danger of being sent to a hospital, he must test the impairment of his/her assets and make a provision for impairment. If a woman is very lazy and looks as yellow-faced, he/she must make a provision for impairment. If depreciation is gentle, then impairment is a storm.
3. Enterprise Merger
Many people want to talk about enterprise merger, which is also easy to understand. Now they want to answer the following question: the merger of holdings is the merger of BaO 'er milk and xiao san, and the merger of holdings is the late Qing Dynasty. The new merger is to abandon the past and run away, it is a new revolutionary family formed by partners who come together for the same purpose.
4. Accounting and supervision accounting elements (assets, liabilities, owner's equity, income, expenses, and profits)
Once upon a time, there was a family named "accounting", which had a strong sense of reason and responsibility to support the family. The family was named "supervision", which was the role of accounting, after marriage, they gave birth to six children, collectively referred to as "accounting elements". The boss is called "assets", the second is called "liabilities", the third is called "owner equity", and the fourth is "income ", the old five is called "cost", and the old and small are favored by the husband and wife, which is called "profit ".
5. Accounting and Auditing
The relationship between accounting and audit: A metaphor. If accounting is a writer, audit is a literary critic. Accounting is the art of creation, the issuance of financial reports, audit is a criticism of the art of accounting behavior, and the presentation of audit opinions. Accounting refers to writing creden, compiling reports, and auditing refers to drawing creden。 and preparing the documents. Accounting sometimes creates planes, and auditing sometimes places planes. In a word, auditing means that the accountant pays for the account and then harasses his class.