鏉ユ簮锛氳吹宸炲揩涓夋墜鏈篴pp涓嬭浇鈥斿畼鏂圭綉鍧22270.COM椤跨綉鏍 鍙戝竷鏃堕棿锛2018-12-29 18:19 璐g紪锛歞ouguohua

銆銆鐜板湪闅忕潃鍥藉璐㈠姟璇佷功鐨勭洓琛岋紝鐜板湪寰堝鐨勮储鍔′汉鍛橀兘鍦ㄩ愭笎鎺ヨЕ涓浜涜储鍔¤嫳璇紝涔熷氨鏈夎秺鏉ヨ秺澶氱殑涓撲笟璇嶆眹闇瑕佽澶у鐭ラ亾銆佸涔狅紝璐靛窞蹇笁鎵嬫満app涓嬭浇鈥斿畼鏂圭綉鍧22270.COM椤跨綉鏍″皬缂栦粖澶╃粰浣犱粙缁嶄竴浜涘叧浜庤储鍔′笓涓氳嫳璇殑璇嶆眹锛屼緵灏忎富瀛︿範銆傚皬缂栧啀閫佷竴涓冭瘯璧勬枡鍖咃紝鍙互鍒嗕韩缁欏皬浼欎即锛岃嚜鎻愶紝鎴筹細ACCA璧勬枡銆愭柊鎵嬫寚鍗椼+鍐呴儴璁蹭箟+瑙f瀽闊抽
 
 
开奖结果快三助手—官方网址22270.COM銆銆Ledgers 鍦ㄧ翱璁颁笂鏄垎绫诲笎鐨勬剰鎬濓紝鍙互鍜屽叾浠栬瘝姹囨惌閰嶏紝鏋勬垚璁稿浼氳璇嶆眹銆傚ledger accounts(鍒嗙被甯愭埛)銆乬eneral ledger(鎬诲垎绫诲笎)銆乻ubsidiary ledger(鏄庣粏鍒嗙被甯)绛夈備緥濡傦細
 
銆銆1銆 Ledger accounts are used to record business transactions' effect on an accounting entity.
 
銆銆锛堝垎绫诲笎鎴疯鐢ㄦ潵璁板綍浜ゆ槗瀵逛細璁′富浣撶殑褰卞搷銆傦級
 
銆銆2銆 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.
 
开奖结果快三助手—官方网址22270.COM銆銆锛堝垎绫诲笎鎴蜂笉杩囨槸鐗瑰畾浼氳椤圭洰浠峰肩殑鍙樺姩(澧炲姞涓庡噺灏)鍜岀粨浣欑殑璁板綍銆傦級
 
銆銆3銆 The general ledger is the book used to list all the accounts established by an organization.
 
开奖结果快三助手—官方网址22270.COM銆銆锛堟诲垎绫诲笎鏄竴鏈垪鍑轰竴涓崟浣嶆墍璁剧珛鐨勫叏閮ㄥ笎鎴风殑甯愭湰銆傦級
 
銆銆4銆 Further simplification of the general ledger is brought about by the use of subsidiary ledger.
 
銆銆锛堜娇鐢ㄦ槑缁嗗垎绫诲笎浣挎诲垎绫诲笎鏇村姞绠鍖栨槑浜嗐傦級
 
銆銆5銆 The advantages of subsidiary ledger are as following锛(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control銆
 
銆銆锛堟槑缁嗗垎绫诲笎鐨勪紭鐐瑰涓;(1)鍑忓皯鍒嗙被甯愮殑缁嗚妭;(2)浣垮姵鍔ㄥ垎宸ユ洿鍚堢悊;(3)鍏佽涓嶅悓鐨勫笎鎴锋帓搴(4)渚夸簬鏇村ソ鍦板唴閮ㄦ帶鍒躲傦級
 
銆銆Journal 姣旇緝甯哥敤鐨勬剰鎬濇槸“鏃ヨ銆佹棩蹇;鏉傚織銆佸垔鐗”锛屽keep a journal (璁版棩蹇)銆乤 ship's journal (鑸捣鏃ュ織)锛宎 monthly journal (鏈堝垔)锛屽崟璇 diary 涔熸湁“鏃ヨ”鐨勬剰鎬濓紝浣唈ournal 姣 diary 鏇村己璋“姝e紡璁板綍”銆开奖结果快三助手—官方网址22270.COMJournal 鍦ㄤ細璁¤瘝姹囦笂鐨勬剰鎬濇槸“鏃ヨ甯”銆備緥濡傦細
 
銆銆1銆 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.
 
銆銆锛堝湪瑗挎柟浼氳浣撶郴涓紝鏈夊叧姣忕瑪缁忔祹浜ゆ槗鐨勮祫鏂欐渶鍒濇槸璁板湪涓鏈彨鍋“鏃ヨ甯”鐨勪細璁″笎涓娿傦級
 
銆銆2銆 A journal is a chronological(arrange in order of time ) record of business transactions.
 
銆銆锛堟棩璁板笎鏄缁忔祹浜ゆ槗鐨勫簭鏃(鍗虫寜鏃堕棿鐨勯『搴)璁板綍銆傦級
 
銆銆3銆 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
 
銆銆锛堝湪鏃ヨ甯愪笂璁板笎鏃讹紝鏃㈠畾浜ゆ槗鐨勫熸柟鍜岃捶鏂逛竴璧疯璁板綍锛屼絾鍦ㄥ垎绫诲笎璁板綍涓紝涓绗斾氦鏄撶殑鍊熸柟鍜岃捶鏂硅繘鍏ヤ笉鍚岀殑甯愭埛涓傦級
 
銆銆4銆 A journal may be a general journal or it may be a group of special journals.
 
銆銆锛堟棩璁板笎鍙互鏄竴鏈氱敤鏃ヨ甯愶紝涔熷彲浠ユ槸涓缁勭壒绉嶆棩璁板笎銆傦級
缁欏ぇ瀹舵帹鑽愪竴涓凡缁忚冭繃ACCA鐨勫濮愶紝鍏充簬ACCA浠讳綍涓嶆噦鐨勪簨鎯呴兘鍙互鍜ㄨ濂广備笉浠呰兘瑙e喅开奖结果快三助手—官方网址22270.COM_ACCA鑰冭瘯闂锛岃繕鏈銆愮數瀛愮増ACCA璇曢鍜孉CCA澶囪冭祫鏂欍 (寰俊ID锛欰CCAer666)
鐧诲綍骞惰瘎璁

绮鹃夋帹鑽

鐩稿叧鎺ㄨ崘

鑰冭瘯鍔ㄦ

鍘熷垱鏂囩珷