The source of money-debt category: those who owe others, that is, use other people's money to operate, and borrow chickens to produce eggs.
Short-term loan: borrowed from a bank or other financial institution with a term of less than 1 year, or how is it called a short-term loan?
Long-term loans: borrowed from banks or other financial institutions with a term of more than one year, including one year;
Accounts Payable: Amounts that should be paid for the purchase of goods or services but have not been paid. If you owe others money and do not give it, it is equivalent to taking other people's money for your own use, and you do not have to pay interest.
Accounts received in advance: Some companies are very NB, and they have to pay first and then deliver the goods, so they have more funds for operation;
Tax payable: It is the same as accounts payable. The tax that should be paid has not been paid yet, and it is owed to the state, but the state will not owe it for a long time. She has a tax filing deadline, and she will be punished if it exceeds this deadline, but During this period, the enterprise can still use it;
Payable wages: wages that should be paid to employees that have not yet been paid, many companies are now in arrears of wages for employees, all for business operations, because this is equivalent to an interest-free loan;
Other payables: When the specific name cannot be found, it is placed in other.
Source of money - owner's equity: money invested by shareholders themselves
Paid-in capital: It is the part of the money that the shareholders themselves put into the registered capital;
Capital accumulation: A uses a house to invest in shares, when the capital is 500,000 yuan, after 2 years, the house is worth 55w, and the extra 50,000 yuan is the capital accumulation
Surplus reserve: After the company makes money, it belongs to the shareholders after paying the tax. is the surplus reserve;
Undistributed profit: The rest can be divided, but until there is no division, it remains in the enterprise to continue operating. If you never divide it, it will remain in the enterprise forever.
Where the money goes - assets
Inventory cash: what is placed in the cabinet is called inventory cash;
Bank deposits: Deposits in banks are called bank deposits;
Raw materials: those who buy materials for production become raw materials;
Fixed assets: those who buy large items like machinery and equipment become fixed assets;
Accounts Receivable: Goods are sold, but the payment has not been recovered
Intangible assets: If you buy trademarks or patents, this part of the money becomes intangible assets, because trademarks and patents are invisible and intangible;
Prepaid accounts: Some of them are used to purchase the goods of those NB companies. You need to pay first, and then deliver the goods. After paying the money, you will be the prepaid account before delivering the goods.
Where the money goes--costs and profits and losses
Production cost: The production of products consumes raw materials, wears out fixed assets, and pays workers wages. All these add up to production costs. That is, the raw materials on the left are reduced, the value of fixed assets is also reduced, and cash is also reduced. into the cost.
Manufacturing costs: all the costs of the production workshop of the enterprise, such as: workshop water, electricity, workshop staff wages and so on.
Operating expenses: expenses incurred in the sales process, generally called operating expenses;
Financial expenses: Generally, it is the handling fee and interest paid to the bank;
Administrative expenses: It is the expenses incurred in the management process that do not belong to the above-mentioned expenses, generally called administrative expenses.
Main business income: The main business income of the enterprise, just like your main income is salary income;
Other business income: other business income of the enterprise, just like the income you get part-time;
Non-operating income: It is the accidental income of the enterprise, just like you suddenly won the lottery ticket one day;
Main business cost: the cost incurred by the main business of the enterprise;
Other business costs: costs incurred by other businesses of the enterprise;
Non-operating expenses: Since there are accidental gains, there are unexpected losses. This is the impermanence of life, and there are gains and losses.
Accounting subjects are all about money, ah, I know, they are all names of money, money runs around all day long and changes, it has different forms in different places, naturally in different places have different names
If you know the subject, you will know the account. Each subject has a corresponding account. The account is a form. For example, when we talk about bank deposits, what we think of is the money deposited in the bank, but when we talk about bank deposit accounts, what we think of It is a form that records the in and out of bank deposits.