10 financial common sense of accounting is the easiest to confuse!

· Book value, book balance and book net value

The book value refers to the book balance of a subject (usually asset subjects) minus the net amount after the relevant preparation project.

The book balance refers to the actual balance of the subject of a subject, and it does not deduct it as a project prepared as the subject.

Book net worth refers to the folding value of fixed assets = the original price of fixed assets-cumulative depreciation (not deducting the preparation of impairment)

For example: January 18, 2018 Inner Mongolia Antai Group Co., Ltd.'s outsourcing chemical reactive appliances as a fixed asset account is worth 20 million yuan. In 2019, a cumulative depreciation of 1 million yuan is accumulated. What is the book value and account balance of this fixed assets and the book value of the book?

answer:

Book value = 2000-100-200 = 1700

Book balance = 2000-0-0-0 = 2000

Book net value = 2000-100 = 1900

· The real -site deposit system and sustainable inventory system

The sustainable disk system is also known as "book tray deposit". It refers to the increase and decrease of various physical properties that usually register in the relevant accounts according to the accounting voucher, and settle the amount of the amount of accounts at any time at any time. Adopting this inventory method, the amount of the amount of the physical property must be set in the amount of the amount of the amount and records it in detail in order to reflect the income, issuance and deposit of various physical property in a timely manner.

Its advantages: are conducive to strengthening the management of physical property; in shortcoming: the daily workload is greater.

The real -site deposit system, also known as the "regular deposit system", also known as "deposit and selling system" or "dependent consumption system". It refers to the increase in the number of physical property in the thin record of the accounts and not registering the decrease. At the end of the period, the physical inventory is determined to be determined that there are actually counting methods that are reduced according to the reduction of the real property in the current period.

The calculation formula is as follows: The number of reducing the number of the period in this period+the number of initial deposits in the period+the number of increases in this period-the real number at the end of the period.

Advantages: The savings system can simplify daily work.

Disadvantages: It cannot be reflected at any time, and it is not conducive to strengthening the management of property materials.

For example: Generally speaking, some enterprises can not measure the quantity accurately. You, such as the seasoning used by the hotel kitchen, the concentrate consumed by mining companies, the fine coal used by the cockdown enterprise, etc., but if the current measurement inventory is measured at the end of the period The quantity is relatively simple, so the use of the real -site deposit system is reasonable to force the amount of use in this period.

· Accounts receivable and other receivables

The receivables are based on the calculation of the accounting of the main business income, and other receivables are the accounts that have nothing to do with its main business.

For example: The sales of hotel customers are included in the receivables, and the deposit of paying to the tobacco and alcohol company shall be included in other receivables; It should be included in other receivables. In fact, the essence of his two depends on whether it is the main business of the enterprise.

· Capital premium and equity premium

Capital premium refers to the amount of investors' investment capital in the process of raising funds to exceed their registered capital. Refers to the amount of capital contribution delivered by investors in limited liability companies than calculated by the proportion of capital contribution specified in the contract and agreement.

The equity premium refers to the actual amount received by the shares when the shares issued by the shares of the shares of the shares than the total amount of the stock face value.

· Reserve income and remaining income

Reserve income is a historical concept, which refers to the accumulation that an enterprise has extracted or formed from the net profit realized by the enterprise over the years.

According to the "Company Law" and "Enterprise Accounting System", when the enterprise is allocated on the after -tax profit in accordance with the company's articles of association, on the one hand, the surplus reserve is extracted in accordance with the provisions of national laws, leaving the profits achieved in the year to the enterprise, forming internal accumulation of internal accumulation It becomes a component of retention income; on the other hand, it allocates profits or dividends from investors, and the remaining parts of profits or dividends will be allocated as uniplied profits and allocate all year round. This part is also a component of corporate retaining income.

Remaining income (also known as economic profits) refers to the difference between the accounting profit during a certain period and the capital cost during the period, and it is a income that the enterprise is higher than the average return of the market. The remaining income is from the perspective of economics and measures the surplus of the profit generated by the investment in capital than the cost of capital.

The formula is as follows: Remaining income = accounting profit-capital cost = investment capital × (investment capital returns-capital cost ratio). The formula clearly shows that the remaining income is a premium that accounts for accounting profit than the cost of investment capital.

From the meaning of the two, it can be seen that retention is a distribution of corporate business results under the theoretical system of accounting value distribution. A net surplus, a net flow of future cash.

It can be seen that the retention income contains a accumulation value, which is the past; and the remaining income reflects a reconstruction value, which is the future.

· Main business income and other business income

These two concepts are the two subjects that are not well understood by the initial accounting. In fact, we do n’t have to read those boring definitions in the book. It can be understood by literally that the main business is that your company's main source of income is to earn it by earning this business. Money, for example: Iron and Steel companies rely on sales of steel to obtain income, pharmaceutical companies rely on buying medicines to obtain income, and product wholesale is to obtain income by selling goods. A very valuable by -products are not the main income of the enterprise, but the other income accompanied by other income, that is, far from the main business. Generally speaking, these income is included in other business income. · Bank acceptance bills and commercial acceptance bills

Commercial acceptance bills are issued and promised to pay the amount of exchange bills on the date of the bill of exchange. Bank acceptance bills refer to the bank's commitment to pay the bill amount on the bill of date.

The biggest difference between the two is that the main body of the promised payment date is different. One is the one of the enterprises and the other is the bank. There are also some good -looking listed companies issuing commercial acceptance bills.

· Increase expenditure and capital expenditure

Investigations are different from capital expenditures. The former is compensated by the operating income of the year. The latter is first recorded as assets. By ordering depreciation or amortization, it will be spread into each year cost.

The distinction of income expenditure and capital expenditure is to correctly calculate the value of each year's gains and losses and correctly reflect the value of assets. Capital expenditure refers Periodic income, and also to obtain various income in the future; income expenses refer to expenditures that have not exceeded one year or a business cycle, that is, this expenditure is just to obtain the current income; capital expenditure is the expenditure that the expenditure is whether the expenditure is whether Not only to obtain this income.

· Business discounts and cash discounts

Commercial discounts refer to the price deduction of the buyer's price on the basis of the original price of the commodity price list in order to promote sales. The tax law stipulates that if the sales and discounts are indicated on the same invoice, the value -added tax can be levied according to the discount sales; if the discount amount is issued separately, no matter how it is handled in the financial process, it shall not from the sales of sales. Demand disclosure in the forehead. Since this discount occurs at the same time when the sales are realized, both the buyer and the seller will be sold after the deduction of the commercial discount, so the accounting does not need to make accounting separately. Because the invoice price is to deduct the actual price of the commercial discount, the amount of output tax can be calculated at the invoice price.

Cash discounts refer to the salesperson when selling goods or providing labor services in order to encourage the purchaser and pay the payment early, and give the purchaser a debt deduction according to the agreement. Cash discounts occur after the sales are a financing cost of financing. Therefore, when calculating the amount of output tax, the cash discount shall not be reduced from the sales.

· Registered capital and reinforcement capital

The registered capital is a capital raised by the company when it is established, stated by the articles of association, and registered by the company's registration authority.

Real -collection capital is the total amount of capital contribution received by the company when the company was established, and it is the capital owned by the company's reality. Since the company subscribes to the shares, it can be paid all at one time or can be paid in installments. Therefore, the actual capital may be smaller than the registered capital during a certain period of time, but the company's registered capital should be consistent with the real -time income capital.

Source: Financial Management Research, CFO Vision, Ma Jinghao said accounting

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