The boss is not for investment, but for self -use
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The boss is not for investment, but for self -use
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The real gold should be a commodity goods, and it is included in the "inventory goods" when purchasing.
When buying:
Lending: inventory product-gold
loan: bank deposit
sales:
Income
The conjunctivation cost at the same time:
borrowing: main business cost
loan: inventory product-gold
If it is held in short-term, it is included in transaction financial assets or available for sale. Financial assets:
borrowing: transactional financial assets
loan: other monetary funds -precious metal spot electronic transactions
If it is planned to hold it for a long time, the intent will not change in the short term:
borrowing: long -term investment -other long -term investment
loans: other currency funds -precious metal electronic transactions
extension information
Various primitive vouchers came to review. After the review is correct, the bookkeeping vouchers are prepared.
2. Register various detailed classification accounts according to the bookkeeping voucher.
3. At the end of the month, we will make a certificate, amortization, and re -transferring certificate, summarize all the bookkeeping vouchers, prepare the summary form of the bookkeeping voucher, and register the general account according to the bookkeeping vouchers.
4, checkout, reconciliation. Make the accounts consistent, the accounts are consistent, and the account is consistent.
5. Prepare accounting reports to achieve accurate numbers, complete content, and analysis.
6. Bind the bookkeeping voucher into a book and keep it properly.
If accounting for accounting in recent years has been valued by many people, which is mainly related to my country's accounting education. Many schools only pay attention to theoretical education, which leads to university graduates in many schools after graduation. This allows many people to divide account learning into two parts: accounting theory and accounting. In practice.
. Accounting is exactly a curriculum with strong skills, and accounting accounts are more and more valued. Various schools have set up similar training courses.
Reference materials Source: Baidu Encyclopedia-Accounting Objects
The real gold should be a commodity goods, and it is included in the "inventory goods" when purchasing.
When buying:
Lending: inventory product-gold
loan: bank deposit
sales:
Income
The conjunctivation cost at the same time:
borrowing: main business cost
loan: inventory product-gold
If it is held in short-term, it is included in transaction financial assets or available for sale. Financial assets:
borrowing: transactional financial assets
loan: other monetary funds -precious metal spot electronic transactions
If it is planned to hold it for a long time, the intent will not change in the short term:
borrowing: long -term investment -other long -term investment
loans: other currency funds -precious metal electronic transactions
extension information:
commodity".
When purchasing: Borrow: Inventory Products-Gold
Loan: Bank deposits
Sales: Borrow: Bank deposits
Cost:
Lended: Main business cost
Loan: Inventory goods-Gold
The virtual commodities such as stocks, bonds and funds. If you want to handle it simply, you can barely enter trading financial assets.
I. The actual cost (or entry price) or planning cost (or price) of the various commodities of the undergraduate account for the inventory of the company, including the finished product of the inventory, the purchase of the goods out of the store, and the goods stored in the stores. The products that are issued and the goods stored outside.
The replacement products that are processed and manufactured by the processed processing and repaired for foreign units are regarded as the finished product of the enterprise after the completion of the manufacturing and repairs, and it is also calculated through the undergraduate subject.
The development products of enterprises (real estate development) can change the undergraduate subject to the "1405 development product" subject.
The agricultural products harvested by enterprises (agricultural) can change the subject to the "1405 agricultural product" subject.
. The undergraduate subject can be calculated according to the types, varieties and specifications of inventory products.
. The main account processing of inventory products:
(1) The finished products produced by enterprises should generally be calculated at actual costs. The actual cost of calculating the finished finished product at the end of the period (month).
The production of the production and acceptance database of production, according to its actual costs, rely on subjects such as undergraduate subjects, "agricultural products", and loans "production costs", "consumer biological assets", "agricultural production costs" and other subjects Essence
The product types can be calculated daily according to the planning cost. The difference in actual cost and planning cost can be set separately, which can set the "product cost difference" subjects to account for the "material cost difference" subjects.
Ifly using actual costs for daily accounting, the actual cost of issuing the product can be calculated and determined by the advanced precedent method, the weighted average method or individual identification method.
Strequently selling finished products (including the use of installments to sell finished products). When the sales cost is concluded, the "main business cost" subjects are reserved and the undergraduate subjects are loan. If the planning cost is used, the product costs should be transferred to the product cost difference, and the planning cost of the product to issue the product to the actual cost.
(2) If the purchase of the product is calculated, after the product reaches the income database, it will be based on the entry price of the product and debit under the undergraduate subject to credit the subjects such as "bank deposits" and "materials on the road".
The commodity commissioned by foreign units to processed and recovered, according to the entry price of the product, relying on the undergraduate subject, and lending to the subject of "commissioned processing materials". The purchase price is calculated.
Is after the product reaches the income database, according to the price of the product, the undergraduate subject, and according to the entry price of the product, the subjects such as "bank deposits", "on the road", etc. , Loan the "Commodity Investment difference" subject.
The commodity commissioned by foreign units to processed and recovered, according to the price of the product, relying on the undergraduate subject, according to the book balance of the commissioned processing product, the subject of "commissioned processing materials" is loan, according to the difference between the price of the product and the entry price, the loan of the loan, loan loan Remember the "Commodity Investment difference" subject.
Reference materials: Baidu Encyclopedia-inventory product
The real gold should be a commodity goods, and it is included in the "inventory goods" when purchasing.
When buying:
Lending: inventory product-gold
loan: bank deposit
sales:
Income
The conjunctivation cost at the same time:
borrowing: main business cost
loan: inventory product-gold
If it is held in short-term, it is included in transaction financial assets or available for sale. Financial assets:
borrowing: transactional financial assets
loan: other monetary funds -precious metal spot electronic transactions
If it is planned to hold it for a long time, the intent will not change in the short term:
borrowing: long -term investment -other long -term investment
loans: other currency funds -precious metal electronic transactions
extension information (Or price) or planning cost (or price), including the finished product of stock, purchased goods, products stored in the store, and products that are exhibited, and goods stored outside.
The replacement products that are processed and manufactured by the processed processing and repaired for foreign units are regarded as the finished product of the enterprise after the completion of the manufacturing and repairs, and it is also calculated through the undergraduate subject.
The development products of enterprises (real estate development) can change the undergraduate subject to the "1405 development product" subject.
The agricultural products harvested by enterprises (agricultural) can change the subject to the "1405 agricultural product" subject.
. The undergraduate subject can be calculated according to the types, varieties and specifications of inventory products.
. The main account processing of inventory products:
(1) The finished products produced by enterprises should generally be calculated at actual costs. The actual cost of calculating the finished finished product at the end of the period (month).
The production of the production and acceptance database of production, according to its actual costs, rely on subjects such as undergraduate subjects, "agricultural products", and loans "production costs", "consumer biological assets", "agricultural production costs" and other subjects Essence
The product types can be calculated daily according to the planning cost. The difference in actual cost and planning cost can be set separately, which can set the "product cost difference" subjects to account for the "material cost difference" subjects.
Ifly using actual costs for daily accounting, the actual cost of issuing the product can be calculated and determined by the advanced precedent method, the weighted average method or individual identification method.
Strequently selling finished products (including the use of installments to sell finished products). When the sales cost is concluded, the "main business cost" subjects are reserved and the undergraduate subjects are loan. If the planning cost is used, the product costs should be transferred to the product cost difference, and the planning cost of the product to issue the product to the actual cost.
(2) If the purchase of the product is calculated, after the product reaches the income database, it will be based on the entry price of the product and debit under the undergraduate subject to credit the subjects such as "bank deposits" and "materials on the road".
The commodity commissioned by foreign units to processed and recovered, according to the entry price of the product, relying on the undergraduate subject, and lending to the subject of "commissioned processing materials". The purchase price is calculated.
Is after the product reaches the income database, according to the price of the product, the undergraduate subject, and according to the entry price of the product, the subjects such as "bank deposits", "on the road", etc. , Loan the "Commodity Investment difference" subject.
The commodity commissioned by foreign units to processed and recovered, according to the price of the product, relying on the undergraduate subject, according to the book balance of the commissioned processing product, the subject of "commissioned processing materials" is loan, according to the difference between the price of the product and the entry price, the loan of the loan, loan loan Remember the "Commodity Investment difference" subject.
The foreign sales goods (including the use of installments to sell goods). When the sales cost is transferred, the "main business cost" subject is dedicated to the undergraduate subject.
Ifly using the price of the product for daily calculations, the actual cost of issuing the product can be calculated and determined by the advanced pre -issuing method, the weighted average method or the individual identification method. If the price is calculated, the commodity price difference should also be transferred to the distributed product.
(3) Products developed by enterprises (real estate development), when reaching the predetermined sales status, according to the actual cost, debit the "development product" account and loan the "development cost" account.
At the end of the period, the actual cost of transferring, sales and settlement development products by enterprises, and depends on the "main business cost" subjects to credit the "development product" account.
The enterprise uses the developed supporting facilities for the development of the enterprise to engage in the business house for the tertiary industry. , Loan the "Development Product" subject.
. The balance of the debit at the end of the undergraduate period reflects the actual cost (or entry price) or planning cost (or price) of the company's inventory goods.
Reference information Source: Baidu Encyclopedia-Inventory Products
The real gold should be a commodity goods, and it is included in the "inventory goods" when purchasing.
1. When buying:
Lending: inventory product-gold
loan: bank deposit
2, sales at the time of sales:
Business income
3, concluding costs at the same time:
Lending: main business cost
loan: inventory goods-gold
4, if it is held in short-term, countdown to trading financial assets Or for sale of financial assets:
borrowing: trading financial assets
loan: other monetary funds-precious metal spot electronic transactions
Extension information: New "Corporate Accounting Guidelines" The processing requirements are as follows:
1, the actual cost (or entry price) or planning cost (or price) of the various commodities of the undergraduate account for the inventory of the company, including the finished product of the inventory, the purchase of the goods out of the store, stored in the store department to be sold for sale Commodities, exhibition products, and goods stored outside.
The replacement products that are processed and manufactured by the processed processing and repaired for foreign units are regarded as the finished product of the enterprise after the completion of the manufacturing and repairs, and it is also calculated through the undergraduate subject.
The development products of enterprises (real estate development) can change the undergraduate subject to the "1405 development product" subject. Agricultural products harvested by enterprises (agricultural) can change the undergraduate subject to the "1405 agricultural product" subjects.
2, the undergraduate subject can be calculated according to the types, varieties and specifications of the inventory products.
Reference information Source:
Baidu Encyclopedia-physical gold
Baidu Encyclopedia-Accounting Objects
Baidu Encyclopedia-inventory products
The real gold should be a commodity goods, and it is included in the "inventory goods" when purchasing.
When purchasing: Borrow: Inventory Products-Gold
Loan: Bank deposit
Sales: Borrow: Bank deposit
Cost:
Lended: Main business cost
Loan: Inventory goods-Gold
The virtual commodities such as stocks, bonds and funds. If you want to handle it simply, you can barely enter trading financial assets.