1. 为了创造利润，每个公司都会投入其资源和努力。 2. 在这个过程中，会发生一些对公司有财务影响的事件。 3. 我们需要分析和总结会计记录和所有已经发生的事件，以便内部和外部利益相关者可以利用这些信息进行决策。 4. 保存企业所有财务活动的记录被称为“簿记”，这是会计的一个部分。 5. 销售和采购是企业内最常见的两种交易类型。 6. 采购导致产品的增加，但现金却减少。 7. 销售的结果是货物减少，资金增加。 8. 由于有了这些信息，公司可以对供应商和客户做出各种决定。 9. 如前所述，簿记是会计的要素，只包括记录公司内发生的所有交易。 10. 会计是一个更广泛的术语，是一个包括记账过程和为公司准备所有财务报表的过程。 11. 有人这么内容：- 👉 只要了解其基本原理，每个人都可以做簿记。
👉 然而，财务报表的编制，则需要有相关的会计知识或学位。 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
1. To create a profit, every company puts its resources and efforts.
2. In the process, several events that have a financial impact on the company occur.
3. We need to analyze and summarize the accounting records and all of the events that have taken place so that internal and external stakeholders might use this information for decision-making.
4. Keeping records of all financial activities in a business is called bookkeeping, which is a part of accounting.
5. Sales and purchases are two of the most common types of transactions within a business.
6. Purchases result in an increase in supplies but a decrease in cash.
7. There are fewer goods and more money as a result of sales.
8. Due to the availability of this information, the company can make various decisions regarding suppliers and clients.
9. As previously said, bookkeeping is the element of accounting that consists only of recording all transactions that occur within a company.
10. Accounting is a broader term that encompasses the bookkeeping process and the process of preparing all financial statements for a company.
11. Some individuals describe it as follows:-
👉 Bookkeeping can be done by everyone who understands its basics.
👉 The preparation of financial statements, however, requires relevant accounting knowledge or an accounting degree
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Bookkeeping – Everybody Can Do It / #簿记 – #人人都能做到系列
1. Introduction
2. Bookkeeping and Accounting
[簿记和会计]
3. Assets, Liabilities, and Owners’ Equity
[资产、负债和所有者权益]
4. Accounting Equation: Assets = Liabilities + Owner’s Equity
[会计方程式：资产 = 负债 + 股权权益]
5. Expenses & Revenues
[支出和收入]
6. Transactions
[交易]
7. Accounts
[账户]
8. Accounting Accrual System
[会计权责发生制]
9. Accounting Double Entry System (1)
[会计复式记账法(1)]
10. Accounting Double Entry System (2)
[会计复式记账法(2)]
11. Recording Transactions
[商业交易的记载]
12. Purchase on Credit
[ 赊账采购]
13. Purchase on Cash
[现金采购]
14. Sale on Credit
[赊账销售]
15. Sale on Cash
[现金销售]
16. Unearned Revenue
[未赚取的收入]
17. Prepaid Expenses
[预付费用]
18. Unrecorded Expenses (1)
[未入账的费用 (1)]
19. Unrecorded Expenses (2)
[未入账的费用 (2)]
20. Unrecorded Revenue
[未入账的收入]
21. What Is Depreciation
[什么是折旧]
22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]
23. Useful Life
[使用期限]
24. What is a Depreciation Schedule
[什么是折旧表]
25. Types of Depreciation – Straight Line Depreciation
[折旧的类型 – 直线折旧]
26. Types of Depreciation – Diminishing Balance Method
[折旧的类型 – 递减平衡法]
27. Types of Depreciation – Units of Production Depreciation Method
[折旧的类型 – 生产单位的折旧]
28. Accumulated Depreciation
[累计折旧]
29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]
30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]
31. Types of Discount – Trade Discount
[折扣的类型 – 贸易折扣]
32. Types of Discount – Cash Discount
[折扣的类型 – 现金折扣]
33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]
34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]
35. Discount Allowed
[销货折扣]
36. Discount Received
[购货折扣]
37. Exercise – 1
[练习 – 1]
38. Exercise – 2
[练习 – 2]
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