应收帐款分类账定义

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应收帐款分类帐是记帐分类帐,其中所有的帐户,其中持有的现金资产的组织。

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负营运资本是指流动负债超过流动资产。

转回分录是一种非常特殊的调整分录。一般来说,它是一个借方或贷方记帐分录,与先前的记帐分录相反。它们非常有用,应该在必要时使用。反向分录分为两部分:原始调整分录和反向分录。第二个分录是通过简单地颠倒所有借方和贷方的位置来写的。最终,账簿上的最终结果是零,但调整分录用于正确分配费用,因此财务报表是正确的。X公司有工资发放部门,在编制工作时间和计算净工资之后,每两周抽查一次工资。大量的拨款必须拨给各种预扣款帐户。会计不愿意干预工资部门的运作。员工们也希望这个部门能高效运转,这样他们就能按时领到工资。 At the end of the year the accountants need to appropriately allocate payroll expenses, plus taxes due and payable. Rather than interfere with the payroll department the calculation is made on paper (or computer), and entered as an adjusting entry. It is marked to be reversed. After the closing entries are made, the first entries of the new year are the reversing entries. They undo the effects of the adjusting entry. If the adjusting entry is not reversed, the books will not be correct. Both the accountants and payroll department will be making entries related to payroll. The reversing entry effectively allows the accountants to make adjusting entries without causing the books to be incorrect; the payroll department continues to make routine entries, and doesnt need to make any special entries or allocations.

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