I just came into contact with the finance of the decoration company, and I don't understand many places. May I ask? 1. Management fee
1. Salary of management personnel: refers to the salary of personnel in the administrative department of an enterprise, such as management personnel,
Borrowing at the end of last month: management expenses-salary of managers
Loans: Payables-Wages
Paid this month: Payables-Wages
Credit: Cash on hand
2. Office expenses: refers to the office expenses of administrative departments such as stationery and office supplies; The propaganda funds of the political work department include newspaper subscription fees, factory newspaper editing fees, etc.
Borrow: management expenses-office expenses
Credit: Cash on hand
3. Depreciation expense: refers to the depreciation expense of fixed assets (including fixed assets of cultural, educational, health and welfare departments) collected by administrative departments according to regulations.
4. Repair cost: refers to the repair cost of fixed assets used by administrative departments.
5. Business hospitality: refers to the expenses paid by the subordinate departments of the enterprise for the reasonable needs of the business operation of the enterprise.
6. Warehouse expenses: refers to the expenses of materials, tools and spare parts consumed by the warehouse of enterprise materials, semi-finished products and finished products for storage and sorting.
7. Utilities: refers to the expenses paid by the administrative department for the consumption of water, electricity and lighting materials.
8. Employee transportation expenses: local transportation subsidies paid to employees according to the scope and standards stipulated by the local authorities, transportation expenses such as gasoline and road maintenance fees for employees' own cars and employees' private cars to and from work, and travel expenses for employees to visit relatives, etc.
9. Labor protection fee: refers to the labor protection articles, heatstroke prevention and cooling, health food and beverage (including purchased mineral water) and labor protection publicity fees paid to employees according to the prescribed standards and scope.
10. Lease fee: refers to all kinds of fixed assets and appliances used by the administrative department and rented from outside, which are charged in the management fee according to regulations.
12. Publicity fee for gasoline and telephone service (billboard)
1 1. Other expenses: refers to other sporadic management expenses that do not belong to the above-mentioned projects.
2. Selling expenses
Debit: sales expenses-advertising expenses
Credit: Cash on hand
Engineering construction-contract cost-material cost/labor cost/other direct costs
Borrow: project construction-contract cost-material cost/labor cost/other direct costs.
Credit: Cash on hand
main business income
Debit: bank deposit
Loan: main business income-carried forward by the owner at the end of the month.
① Carry-over of project income
Debit: main business income
Loan: profit this year
② Carry-over project construction
Debit: main business cost
Loan: project construction
③ Project cost carry-over.
Debit: this year's profit
Loan: project cost
④ Cost carry-over.
Debit: this year's profit
Loan: management fee
selling cost
Carry-over month-end profit
Debit: this year's profit
Loan: profit distribution
There are many things in life that can never be understood. According to the Buddhist scriptures, our world is called the world of concubines, which means to endure troubles. In other words, all beings in this world, because of deep karma, must endure endless troubles and pains if they want to be happy. Because of our limited wisdom, we don't know that there are other worlds in the universe, and those worlds are only happy and not painful. That's Amitabha's paradise. As long as you often recite the name of Amitabha, do good deeds, and are willing to live in the Elysium, when your merits arrive, Amitabha will come to lead you, and you can live in the Elysium for a while. There is no amitabha in the south.
Where can I see the company's annual reports and quarterly financial statements over the years? If it is a listed company, it will be placed under "investor relations" on the company website, or directly on the exchange website. If it is a non-listed company, there is no disclosure obligation.
There are many things I don't understand when I just learn CAD. Who has a better forum or QQ group = =! Blue sky CAD forum
There are many places on Google Maps that you can't see clearly. What's going on here? On the one hand, the military in some areas requires that no clear version be released. On the other hand, it is estimated that there is cloud interference, after all, it is satellite photography.
Why are there so many ways to die in lady Gaga- paparazzi's mv? I'm a little confused. The whole MV means
Gaga and BF (he doesn't really care about gaga, he just borrowed gaga's position) were taken intimate photos (BF colluded with paparazzi). gaga didn't want to be photographed, but BF showed gaga the camera. gaga didn't cooperate. She hit BF with a bottle, which angered BF, who pushed Gaga down.
Gaga is disabled, and people need to be carried out of the car in the MV, and there are crutches and the like. Then gaga finally recovered.
So many ways to die, it should be that the actresses killed by BF borrowed them.
Gaga is wearing a white suit with a lot of lace on the left, which shows that Gaga is determined to kill BF.
That rap even said that gaga wanted to kill BF (she also wanted to "play" BF from we till have fun, and there was fun between them, with a particularly harsh tone)!
Later, gaga recovered, stayed with BF, dropped the powder in the culture medium when pouring water for BF, and BF died like this ... Gaga called 9 1 1 and said, "I just killed my boyfriend."
Later 9 1 1 (American police) came to investigate ... and confirmed that BF was really dead.
Gaga later announced to the outside world that she had recovered, so the newspaper had "She is back! ! ! Later, gaga was sent to the police station for investigation, and finally gaga was found guilty, so gaga went to prison. ...
(original by hand)
What does DIY mean? I've seen it in many places. Hehe, I'm a little ashamed and don't understand. DIY is the abbreviation of English Do It Yourself, which means do it yourself.
DIY originated in Europe and America and has a history of more than 50 years. In Europe and America, because workers' wages are very high, they generally decorate their homes and maintain their houses. Try to do it yourself and seldom hire workers to save wages.
DIY has risen in recent years and gradually become a fashion. The most common DIY are: DIY computer, DIY furniture installation, etc. In the process of DIY, people not only save money, but also feel the fun of doing it themselves.
Why can't I understand financial management? I put the money in today, but I don't understand ... In fact, this financial management pass is easy to understand, and it mainly has several characteristics.
First of all, the starting point of buying is very low, as low as a penny to buy wealth management products, and the starting point of buying money funds is only 1000 yuan.
Secondly, everyone is most concerned about the high interest rate. For example, the bank's regular interest rate is also high, but people still have to pay regularly. Besides, your amount is small and the interest is not high.
This last one is also very important for ordinary people who manage money. There is not much idle money at ordinary times. When it comes to the crunch, it will not be used, and it will be stored regularly. This wealth management product is different. Buy if you want, and take if you want.
What are the handling principles of bad debt provision in continuous consolidated financial statements? I don't understand in the book that the preparation of consolidated statements is mainly divided into two points, one is the consolidated financial statements on the consolidation date, and the other is the consolidated financial statements at the end of each period after the consolidation, and the internal transactions between the parent company and its subsidiaries are offset at the end of each period.
At any time, consolidated statements are based on the respective statements of the parent company and subsidiaries. Whether you have offset the consolidated report before or not, it only affects the consolidated report, not individual reports. Therefore, at the end of each period, it should be adjusted according to the accounts receivable and payable of the parent company.
When the parent company makes provision for bad debts, it debits the asset impairment loss and credits the bad debt reserve to reduce the profit of the parent company. Therefore, the first period-end write-off of bad debt provision and asset impairment loss did not reduce the profit on the consolidated statements due to bad debt provision.
When writing off the bad debt reserve at the end of each period, the undistributed profit at the beginning of the parent company should be adjusted first, and then the asset impairment loss account should be adjusted.