Accounting formulas !

! Super useful! ! Study to look at accounting ! - Transfer from everyone【】 Accounting formulas turn! ! Super useful! ! Study to look at accounting! - Transfer all
① to find accounts that income, not income taxes, see the separate cost of looking away meet
②, MO Changes in inventories of negligence ;
③ For the first full-adjustment costs, the difference remained behind to find
④ financial costs there are exceptions, pay attention to separate the direct tax category to
⑤ turn, operating Fixed assets
⑥ go bad, wages, depreciation, amortization, there would be no where to go back to pay off
⑦ separate deal for workers.
How to understand every word it? Do not worry, we look one by one. Section ① sentence for sale of goods or rendering of services received in cash, as the direct method is based on operating income in the income statement starting point, so we see operating income, to find a receivables (accounts receivable, should be bills receivable, etc.).
uncollected taxes and then make a separate account (the money received as cash flow before tax) that is included in accounts receivable collection of taxes should be part of, if not the actual cash the loans Hutchison taxes payable, other, the discounted deal, will have discounted notes receivable discounted due to income (included in finance costs) for the anti-tune.
In short, during the
Accounts receivable (debit or credit)
loans: the main business income tax payable

notes receivable ;
ii) interest on the discounted deal
by: Finance costs
Credit: Cash flow from operating activities - sales of goods received in cash
For example: notes occurred by 10 million (if in March occurred) in May after the discount, the discount rate is 1 million. But from the beginning and end of the report to see, notes receivable remained unchanged, but you can not adjust for cash flows, as is the actual cash flow of 9 million.
when discounted: By: Finance costs 10,000 for the cash flow statement:
by: Bank of deposit 90,000 10,000 Finance costs
Credit: Accounts Notes 10 million cash flow from operating activities
10000
iii) the adjustment of tax payable by
: Cash flow from operating activities
Credit: Tax payable
first ② sentence the beginning and end of the value changes to see if with this project, the relevant adjustments.
first ③ sentence costs The contents of the back of the six only be transferred back.
the 6 items are: provision for bad debts, prepaid expenses, accumulated depreciation, amortization of intangible assets to meet the management staff wages to meet the management staff welfare (without any adjustment to operating expenses) ④
first sentence of direct carry-over, operating income, operating expenses, fixed assets are from the overage, shortage that came naturally to find the fixed assets. ⑥
first sentence refers to these items do not affect cash flow, then reverse arrival back on it
by: cash flow from operating activities - paid for other operating activities the cash
Credit: Provision for bad debts, accumulated depreciation, amortization of financing fees, no No. ⑦ sentence
paid to employees, and cash payments for employees than the special, sold separately accounting. In general, there are three to consider.
① during the Interest and finance costs in the discounted cash tax payable
② received during the Accumulated depreciation, accrued payroll, welfare payable, prepaid expenses, taxes (VAT).
③ during the Provision for bad debts, prepaid expenses, accumulated depreciation, management salaries payable to meet the management staff welfare expenses, amortization of intangible assets.
mastered these three cases, I think there is less cash flow difficulties, and other content are very easy to operate. Accounting for content】 【
- Investment
formulas are as follows】 【
long-term equity investment, distribution of cash dividends during the holding period:

formulas are as follows】 【
in the income tax which, on the deduction of entertainment expenses ratio is: 15000000 and below 5%., 15 million more than 3%
afternoon (5%.) mountain (3%). to entertain items recorded were: (1) show that the date; (7) signature of the drawer.
Name of payee) the amount (determined by amount) does not matter (unconditional payment)
Law last chapter, the liability of tax law
First, do not file tax returns, paying less tax or no tax: 50% less than 5 times a fine
Second, tax: 50% more than 5 times the fine
three taxes: 50% 5 times the fine
four tax evasion: 50% of a fine of 5 times
Fourth, tax fraud: a fine of not more than five times five
refusal to pay taxes: a fine of not more than five times the police
comrades say to you:
you stole the money (to) not to declare, not turned over, but also to escape Monastic: Five Cup (times) Semi
If you deceive the government. Monastic recalcitrant in the end: one to five cups (times)