1. When a transaction occurs, prepare an accounting voucher (referring to a summons) according to the original voucher (referring to the receipt invoice) obtained by the transaction, and then determine the purpose and amount of each accounting item according to the accounting voucher, and fill it in the journal one by one according to the sequence of the transaction. This work is called "Introduction". The books used to record entries are called diaries, also called chronological books, journal books and original record books.
2. Accrual means calculation and extraction. According to the specified proportion and the specified radix multiplication calculation extraction, included in an account. It refers to multiplying a specified base (such as the statutory wages paid to employees) by a specified proportion (such as the welfare payable is 65438+ 04% of the wages stipulated by the state), and the process of calculating the welfare payable by this method is the process that should be extracted, and counting it into the welfare payable subject is the explanation of the latter sentence.
3. According to the principles of prudence and truthfulness in general accounting standards, the Ministry of Finance [1999] No.35 has added short-term investment impairment reserve, inventory depreciation reserve and long-term investment impairment reserve, as well as bad debt reserve of accounts receivable, which are collectively called four provisions.
4. provision for impairment of short-term investments means that short-term investments such as stocks and bonds should be valued at the lower of cost and market price at the end of the interim period or the end of the year, and the difference between the market price and cost of short-term investments should be accrued and included in the current profit and loss? .
5. Accrual: At the beginning of 200 1, in the latest enterprise accounting system promulgated by the Ministry of Finance, the accounting reserves to be accrued by enterprises were expanded from four to eight. Therefore, the past "four regulations" will be replaced by "eight regulations". (These "eight withholding" will also be reflected in the 200 1 interim report of listed companies. The four newly added provisions include provision for impairment of entrusted loans, provision for impairment of fixed assets, provision for impairment of construction in progress and provision for impairment of intangible assets.