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Dealing with difficult accounts
RELEASE TIME:2017-07-04 BROWSE:1198

1, what is the accounting entity? How should we distinguish the accounting entity from the legal subject?

Answer: the accounting entity is the scope of the enterprise accounting confirmation, measurement and reporting. Under the assumption of the accounting entity, the enterprise should carry out the accounting confirmation, measurement and report of the transaction or event itself, and reflect the production and operation activities of the enterprise itself. The legal subject must be the accounting entity, but the accounting entity is not necessarily the legal subject. Because the legal subject can independently bear civil liability, independent funds, independent management and accounting and the balance of profit and loss and the preparation of accounting statements, so it can be used as the accounting entity, and the independence of accounting subject mainly in independent capital, independent management and accounting and budget, profit and loss and the preparation of accounting statements, if an accounting entity can not bear civil liabilities independently, is not the subject of law. For example, a sales department or a branch of an enterprise can be the accounting entity, but they are not the legal subjects.

2, accounting accounts and accounts of the difference and connection?

Answer: accounting items refer to the items that classify and calculate the specific contents of accounting elements. Accounting is the basis of double entry bookkeeping and the basis of compiling accounting vouchers. It provides the prerequisite for cost calculation and property inventory, and provides convenience for the preparation of accounting statements. Contact between the two: the account is set according to the account, the classification of accounts is consistent with the classification of the accounting items. Accounting subjects are divided into five categories: assets, liabilities, owners' equity, cost and profit and loss, according to the accounting elements that they belong to. According to the economic content reflected in the account, the accounts are divided into six categories: asset accounts, liabilities accounts, common accounts, owner equity accounts, cost accounts and profit and loss accounts. The difference between the two:

1) accounting is only the name of the account, there is no structure, and the account has a certain format and structure;

2) accounting accounts only explain what the economic content is; and accounts do not only explain what the economic content is, but also reflect and control the changes, changes and balances;

3) the role of accounting is mainly in order to open an account and fill in the certificate; and the account of the main function is to provide a specific object of accounting and accounting information, for the preparation of accounting statements.

Accounting 3, cash shortage or overage?

Answer: the enterprise should be at the end of the daily inventory of cash for questioning, such as the discovery of cash shortage or excess, should be handled by the "disposal of property damage" account. Belong to a shortage of cash, should according to the actual amount of shortage, debit "unacknowledged" subjects, credited to "cash" subjects; belongs to excess cash, according to the actual amount of overflow, debit "cash" subjects, credited "unacknowledged" subjects. To find out the reason as the following accounting treatment:

1) such as a shortage of cash, should belong to the part of the compensation responsibility, debit "other receivables" and "cash" subjects, credited "unacknowledged" subjects; compensation shall be borne by the insurance company belongs to the part, debit "other receivables" subjects, credited "unacknowledged" subjects belong to; other reasons can not be identified, according to the management authority, approved by the postprocessing, debit "management fees" subjects, credited "unacknowledged" subjects.

2) such as excess cash, are to be paid to the personnel or units, debit "unacknowledged" subjects, credited the "other payables" subjects; is unable to ascertain the cause of the excess cash, after approval, debit "unacknowledged" subjects, credited "operating income" subjects.