Position is also called headgear in the industry, which means money, and it is a popular term in business and financial circles. If the bank's income exceeds its expenditure in all the receipts and payments of the day, it is called "multi-position".
Students should pay attention to the principle of income recognition-only when the conditions for income recognition are met can income be recognized. The new income standard is based on control. In 20021year, the company will implement the new accounting standards, and then the accounting subjects will change.
Position payment bill
In daily life, students should know the finance of many companies and confirm their income by invoicing. Of course, this is also beneficial, and the tax obligation is consistent with income recognition. At the same time, there are also disadvantages, such as meeting the confirmation conditions, but the other party does not need invoices for a long time, which leads to the delay of tax obligation, so income recognition should be confirmed separately from tax obligation.
Students should understand that if the income is less than the expenditure, it is called "short position"; if the amount temporarily unused is greater than the amount needed, it is called "loose position"; If the capital demand is greater than the idle amount, it is called "tight position"