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Reprinted from alumni of the user at 09:39 on February 27, 2010 Reading (loading. ..) Comments (0) Category: Learning Commons
① looking to see revenue receivable, income taxes are not separated from the cost of looking for that deal to go ②, ③ negligence Mo inventory changes all the costs before adjustment, differences remain in the back there are exceptions to find ④ finance charges, pay attention to the separation income tax directly to class to ⑤, ⑥ operating fixed assets went bad, wages, depreciation, amortization, which would be no going back pay for workers against ⑦ treated separately. How to understand every word it
① looking to see revenue receivable,
Struggle in the 10 sentences, never forget. - Qzon, income taxes are not separated from the cost of looking away meet
② see, changes in inventories related costs Mo negligence
③ first full-adjustment, differences remain looking at the back there are exceptions
④ finance charges,
new balance shoes, pay attention to separate the direct tax category to
⑤ turn, operating fixed assets
⑥ go bad, the wage , depreciation, amortization, there would be no where to go back to pay off
⑦ separate deal for workers.
How to understand every word it? Do not worry, we look one by one. Section ① sentence for sale of goods or rendering of services received in cash, as the direct method is based on operating income in the income statement starting point, so we see operating income, to find a receivables (accounts receivable, should be bills receivable, etc.).
uncollected taxes and then make a separate account (the money received as cash flow before tax) that is included in accounts receivable collection of taxes should be part of, if not the actual cash the loans Hutchison taxes payable, other, the discounted deal, will have discounted notes receivable discounted due to income (included in finance costs) for the anti-tune.
In short, during the \
Accounts receivable (debit or credit)
loans: the main business income tax payable
notes receivable ;
ii) interest on the discounted deal
by: Finance costs
Credit: Cash flow from operating activities - sales of goods received in cash
For example: notes occurred by 10 million (if in March occurred) in May after the discount, the discount rate is 1 million. But from the beginning and end of the report to see, notes receivable remained unchanged, but you can not adjust for cash flows, as is the actual cash flow of 9 million.
when discounted: By: Finance costs 10,
new balance running shoes,000 for the cash flow statement:
by: Bank of deposit 90,000 10,000 Finance costs
Credit: Accounts Notes 10 million cash flow from operating activities
10000
iii) the adjustment of tax payable by
: Cash flow from operating activities
Credit: Tax payable
first ② sentence \the beginning and end of the value changes to see if with this project, the relevant adjustments.
first ③ sentence \costs \The contents of the back of the six only be transferred back.
the 6 items are: provision for bad debts, prepaid expenses, accumulated depreciation, amortization of intangible assets to meet the management staff wages to meet the management staff welfare (without any adjustment to operating expenses) ④
first sentence of \direct carry-over, operating income, operating expenses, fixed assets are from the overage, shortage that came naturally to find the fixed assets. ⑥
first sentence refers to these items do not affect cash flow, then reverse arrival back on it
by: cash flow from operating activities - paid for other operating activities the cash
Credit: Provision for bad debts, accumulated depreciation, amortization of financing fees, no No. ⑦
paid to employees sentence, and cash payments for employees than the special, sold separately accounting. In general, there are three to consider.
① during the \Interest and finance costs in the discounted cash tax payable
② received during the \Accumulated depreciation, accrued payroll, welfare payable, prepaid expenses, taxes (VAT).
③ during the \Provision for bad debts, prepaid expenses, accumulated depreciation, management salaries payable to meet the management staff welfare expenses, amortization of intangible assets.
mastered these three cases, I think there is less cash flow difficulties, and other content are very easy to operate. Accounting for content】 【
- Investment
formulas are as follows】 【
long-term equity investment, distribution of cash dividends during the holding period:
\
formulas are as follows】 【
in the income tax which, on the deduction of entertainment expenses ratio is: 15000000 and below 5%., 15 million more than 3%
\afternoon (5%.) mountain (3%). to entertain \items recorded were: (1) show that the \date; (7) signature of the drawer.
\Name of payee) the amount (determined by amount) does not matter (unconditional payment) \
Law last chapter, the liability of tax law
First,
new new balance shoes, do not file tax returns, paying less tax or no tax: 50% less than 5 times a fine
Second, tax: 50% more than 5 times the fine
three taxes: 50% 5 times the fine
four tax evasion: 50% of a fine of 5 times
Fourth, tax fraud: a fine of not more than five times five
refusal to pay taxes: a fine of not more than five times the police
comrades say to you:
you stole the money (to) not to declare, not turned over, but also to escape Monastic: Five Cup (times) Semi
If you deceive the government. Monastic recalcitrant in the end: one to five cups (times)
;
① looking to see revenue receivable, income taxes are not separated from the cost of looking away meet
② see, changes in inventories Mo negligence
③ For the first full-adjustment costs, the difference remained behind to find
④ financial costs there are exceptions, pay attention to separate the direct tax category to
⑤ turn, look for operating fixed assets ;
⑥ bad debts, wages, depreciation, amortization, there would be no where to go back to pay off
⑦ separate deal for workers.
How to understand every word it? Do not worry, we look one by one. Section ① sentence for sale of goods or rendering of services received in cash, as the direct method is based on operating income in the income statement starting point, so we see operating income, to find a receivables (accounts receivable, should be bills receivable,
new balance 574, etc.).
uncollected taxes and then make a separate account (the money received as cash flow before tax) that is included in accounts receivable collection of taxes should be part of, if not the actual cash the loans Hutchison taxes payable, other, the discounted deal, will have discounted notes receivable discounted due to income (included in finance costs) for the anti-tune.
In short, during the \
Accounts receivable (debit or credit)
loans: the main business income tax payable
notes receivable ;
ii) interest on the discounted deal
by: Finance costs
Credit: Cash flow from operating activities - sales of goods received in cash
For example: notes occurred by 10 million (if in March occurred) in May after the discount, the discount rate is 1 million. But from the beginning and end of the report to see, notes receivable remained unchanged, but you can not adjust for cash flows,
震惊天下的中国秘方 - Qzone日记, as is the actual cash flow of 9 million.
when discounted: By: Finance costs 10,000 for the cash flow statement:
by: Bank of deposit 90,000 10,000 Finance costs
Credit: Accounts Notes 10 million cash flow from operating activities
10000
iii) the adjustment of tax payable by
: Cash flow from operating activities
Credit: Tax payable
first ② sentence \the beginning and end of the value changes to see if with this project, the relevant adjustments.
first ③ sentence \costs \The contents of the back of the six only be transferred back.
the 6 items are: provision for bad debts, prepaid expenses,
new balance mens, accumulated depreciation, amortization of intangible assets to meet the management staff wages to meet the management staff welfare (without any adjustment to operating expenses) ④
first sentence of \direct carry-over, operating income, operating expenses, fixed assets are from the overage, shortage that came naturally to find the fixed assets. ⑥
first sentence refers to these items do not affect cash flow, then reverse arrival back on it
by: cash flow from operating activities - paid for other operating activities the cash
Credit: Provision for bad debts, accumulated depreciation, amortization of financing fees, no No. ⑦
paid to employees sentence, and cash payments for employees than the special, sold separately accounting. In general, there are three to consider.
① during the \Interest and finance costs in the discounted cash tax payable
② received during the \Accumulated depreciation, accrued payroll, welfare payable, prepaid expenses, taxes (VAT).
③ during the \Provision for bad debts, prepaid expenses, accumulated depreciation, management salaries payable to meet the management staff welfare expenses, amortization of intangible assets.
mastered these three cases, I think there is less cash flow difficulties,
new balance sneakers, and other content are very easy to operate. Accounting for content】 【
- Investment
formulas are as follows】 【
long-term equity investment, distribution of cash dividends during the holding period:
\
formulas are as follows】 【
in the income tax which, on the deduction of entertainment expenses ratio is: 15000000 and below 5%., 15 million more than 3%
\afternoon (5%.) mountain (3%). to entertain \items recorded were: (1) show that the \date; (7) signature of the drawer.
\Name of payee) the amount (determined by amount) does not matter (unconditional payment) \
Law last chapter, the liability of tax law
First, do not file tax returns, paying less tax or no tax: 50% less than 5 times a fine
Second,
纷歧样的本日 - Qzone日记, tax: 50% more than 5 times the fine
three taxes: 50% 5 times the fine
four tax evasion: 50% of a fine of 5 times
Fourth, tax fraud: a fine of not more than five times five
refusal to pay taxes: a fine of not more than five times the police
comrades say to you:
you stole the money (to) not to declare, not turned over, but also to escape Monastic: Five Cup (times) Semi
If you deceive the government. Monastic recalcitrant in the end: one to five cups (times)
Office 2010 Key Secret Super Mario full disclosure
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