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复式借贷记账法的一般记账规则是“有借必有贷,借贷必相等”。它的基本含义是指当经济业务发生时都必须按照复式记账的原则,在两个或两个以上具有联系的账户中进行登记,而且登记的结果必然是借方金额合计数等于贷方金额合计数。例如,企业采购了一批材料,购入价10,000元,途中运杂费500元,增值税率为17%。除了运杂费已用银行存款支付外,其余款项尚未支付。那么按照复式记账法一般记账规则应作以下的会计分录:借:材料采购 10,500元借:应交税金-应交增值税 1,700元(10,000×17%)贷:应付账款 11,700元贷:银行存款 500元尽管这里出现了一个多借多贷型的复合性会计分录,但是这个会计分录的借贷各方的合计数仍然是相等的(都是12,200),对应关系也是很清晰的。
The general accounting rule of the double debit and credit accounting method is that “loans must be borrowed and borrowed must be equal”. Its basic meaning is that when economic business occurs, it must be registered in two or more linked accounts according to the principle of double entry, and the result of registration must be that the total amount of the debit amount equals the total amount of the credit amount . For example, the company purchased a batch of materials, the purchase price of 10,000 yuan, 500 yuan miscellaneous transportation on the way, the VAT rate of 17%. Except for transportation charges already paid by bank deposit, the remaining balances have not yet been paid. Then according to the general accounting rules of double entry bookkeeping, the following accounting entries should be made: By: Purchase of materials $ 10,500 By: Tax payable - VAT payable 1,700 yuan (10,000 × 17%) Credit: Accounts payable 11,700 yuan loan : Bank deposit $ 500 Although there is a multi-credit multi-loan composite accounting entry here, the aggregated number of borrowers in this accounting entry is still the same (both 12,200) and the correspondence is also very clear .