临沂九星为您提供:临沂公司注册,临沂营业执照代办,临沂代理记账,记账报税,会计培训等服务!

工厂财税服务领导企业

让广大民营企业家财税无忧

九星会计咨询热线:

0539-6666320

在线咨询

您当前的位置: 首页 - 产品资讯 >

记账中三大记账法包含了哪些记账法?

发布时间:2019-06-26 14:16:50   点击:次 来源:http://www.jiuxingkuaiji.com

一、借贷记账法
I. Borrowing and Crediting Accounting Method
借贷记账法是理解管帐的一个绊脚石,要理解管帐首先要搞懂什么是借贷记账法。借贷记账法是民国时期的谢霖老先生从日本引进来的,日本的借和贷跟英文的Debit和Credit差不多,但引到我国来今后,我国的告贷和借款却是一个意义,它们是一个近义词,所以这给我国人正确理解管帐形成了阻碍。
Debt-credit accounting is a stumbling block in understanding accounting. To understand accounting, we must first understand what is debit-credit accounting. The method of debit and credit accounting was introduced from Japan by Mr. Xie Linlao in the period of the Republic of China. Japan's debts and loans are similar to those of Debate and Credit in English. But in the future, our debts and loans will have a meaning. They are synonyms. Therefore, this hinders our understanding of accounting correctly.
记账不是要处置借和贷的问题,而是要处置各个账户增增减减的问题。比如现金存款、银行借款、固定财物等管帐科目的增增减减,然后我们根据管帐的账户编制我们所需求的报表,也就是汇总报表。
Accounting is not a matter of dealing with debits and credits, but of dealing with the increase or decrease of individual accounts. For example, cash deposits, bank loans, fixed property and other accounting items increase or decrease, and then we prepare the statements we need according to the accounts, that is, summary statements.
不少企业家说看不明白管帐分录、管帐账簿和管帐报表。比如,购置一百万的原资料,如今管帐的通行做法是借原资料一百万,贷银行存款一百万。我想,没有经过管帐相关锻炼的人很可能不晓得这是什么意义,由于借和贷终究代表什么,本身就很模糊,没有处置增增减减的问题。
Many entrepreneurs say that they do not understand accounting entries, accounting books and accounting statements. For example, to purchase one million yuan of raw materials, the current practice of accounting is to borrow one million yuan of raw materials and to lend one million yuan to banks. I think people who have not been trained in accounting profession probably don't know what this means, because what borrowing and lending ultimately represent is very vague in itself, and they have not dealt with the problem of increase or decrease.
借贷记账法下各类账户构造
Various Account Structures under the Law of Debit and Credit Accounting
很多人看账簿也看不明白。比如说应收账款两头的借方和贷方,很多人都不明白这是什么意义,但假设应收账款账簿上的借方改成添加额,贷方改为削减额,我想就没有人看不明白应收账款的账簿。添加额就是卖进来的货收回来的钱,削减额就是指现已收回来的钱。
Many people can't read the books. For example, many debtors and creditors at both ends of accounts receivable do not understand what this means, but suppose that the debtors on the accounts receivable are changed into additions and the creditors are changed into reductions, I think nobody can understand the accounts receivable. The added amount is the money recovered from the goods sold, and the reduced amount is the money recovered now.
二、左右记账法
Left and Right Accounting Method
财物的添加,就记账簿的左面,财物的削减记在账薄的右边,负债和权益率的添加是记在账簿右边,削减就记在左面,这样就分明多了。
The addition of property is recorded on the left side of the book of accounts, the reduction of property is recorded on the right side of the book, the addition of liabilities and equity ratios is recorded on the right side of the book, and the reduction is recorded on the left side, so it is much clearer.
但这么宏大的发明却在1993年的“两则两制”革新中被扫出历史舞台,记账方法开端选用借贷记账法。我想实践问题出在增减记账法没有很好地联接借贷记账法。增减记账法的均衡规矩一边是记增,一边是记减,左面、右边是相同的记账符号,这样就不能彻底跟借贷记账法共同了。左右记账法却是跟借贷记账法彻底共同的,彻底可以把借贷记账法中的借改成左,贷改成右。
But such a grand invention was swept out of the historical arena in 1993's "two systems" innovation, and the method of accounting began to use the debit and credit method of accounting. I think the practical problem is that the increase-minus accounting method does not connect the debit-credit accounting method very well. The balance rule of the add-minus accounting method is to add and subtract on the one hand, and to the left and right are the same accounting symbols, so it can not be completely shared with the debit-credit accounting method. Left and right accounting method is completely common with debit and credit accounting method, which can completely change debit and credit into left and right.
刚才讲了左右记账法没有处置基本性的问题,可是有一天我俄然发现我们的双手跟账簿记账的规则很共同,后来我把这个规则取名为记账的左右手规律,姓名的主见来源于物理学上的左右手规律。
抗震支架厂家
Just now I talked about the basic problem that left-right accounting does not deal with, but one day I suddenly found that our hands and the rules of bookkeeping are very common. Later I named this rule as the left-right law of bookkeeping. The idea of name comes from the left-right law of physics.
管帐上有一个对应的等式,财物=负债+一切的权益,我刚才讲的左右手规律,左手就是让它担任财物类账户,右手让它担任负债和一切者权益类的账户。当我们的手心向上时,可以发现,左手大拇指在它的左面,小拇指在它的右边,右手大拇指在它的右边,小拇指在它的左面,大拇指大,就代表添加,小拇指小,就代表削减。
There is a corresponding equation in accounting. Property = Liabilities + all rights and interests. The left-hand rule I just mentioned is to let it act as a property account and the right-hand as an account of liabilities and all rights and interests. When our palm is up, we can find that the left thumb is on its left, the little thumb is on its right, the right thumb is on its right, the little thumb is on its left, the big thumb is on its left, and the small thumb is on its cut.
举个比如,应收账款归于财物,财物是用左手管,大拇指比拟大就代表添加,财物添加就是大拇指这边,也就是记在左面。小拇指比拟小就代表削减,应收账款的削减记在左手的右边小拇指,也就是记在右边,这就很直观。这样我们的双手就自然地代表了一个记账方法,我把它称之为左右手规律。
For example, accounts receivable is attributed to property, which is managed by the left hand, and the thumb is bigger than the thumb. The thumb is the thumb side, which is recorded on the left side. Comparing small thumb to small thumb means reduction. The reduction of accounts receivable is recorded on the right thumb of the left hand, that is, on the right, which is very intuitive. In this way, our hands naturally represent a method of accounting, which I call the left-right hand rule.
三、左右增减记账法
3. Left and Right Increase or Decrease Accounting Method
后来又把左右手规律延伸为左右增减记账法。把左右增减分离起来,处置了方向,处置了增减,也就处置了记账的来源问题。这样我们就彻底可以抛掉借贷记账法,由于它百分之一百同等于借贷记账法。
Later, the left-right hand rule was extended to the left-right increase or decrease accounting method. Separating the right from the left, dealing with the direction, dealing with the increase and decrease, also dealing with the source of accounting. In this way, we can completely abandon the debit-credit accounting method, because it is 100% the same as the debit-credit accounting method.
我们再举一个分录为例,这次我们把增值税思索进去。比如购置一百万的原资料,借原资料100万,再借应交税费、应交增值税,进项税额,贷银行存款117万,我们用左右增减记账法看看应该怎样做。
Let's take another entry as an example. This time we think about VAT. For example, we purchase 1 million yuan of raw materials, borrow 1 million yuan of raw materials, then pay taxes, value-added tax, input tax, and credit bank deposits of 117 million yuan. Let's use the method of increasing or decreasing accounts to see what we should do.
左右增减记账法资产类账户
Left and Right Increase or Decrease Accounting Method Asset Accounts
左右增减记账法应该这么来讲,左面就是增原资料,减应交税费、应交增值税进项税额17万,右边再减银行存款117万,我左面有一个增,有一个减,增的是原资料100万,是不是添加原资料100万,应交税费、应交增值税17万,是不是代表今后就可以抵扣了。右边的就是减银行存款117万,就是支付了117万。实践上这笔分录,是彻底同等于借贷记账法,也就是讲把左面改成借,右边的就是减改成贷。
About the increase or decrease of accounting method should be so said, the left side is to add the original data, reduce the tax payable, the input tax payable for VAT 170,000, the right side is to reduce bank deposits 117,000, I have an increase on the left, a reduction, the increase is the original data 1 million, whether to add the original data 1 million, should pay taxes, VAT 170,000, whether it represents the future can be deducted. On the right is to reduce bank deposits by 1.17 million yuan, or to pay 1.17 million yuan. In practice, this entry is totally equivalent to the method of debit and credit accounting, that is, to change the left into debit and the right into credit.

网站备案号:鲁ICP备18056031号    技术支持:济南诺商