1. Generally, assets are borrowed to increase or decrease loans, except for allowance accounts (such as accumulated depreciation, accumulated amortization, provision for bad debts, provision for inventory depreciation, etc.). Are allowance accounts), the balance is generally in the debit side, except for the allowance, in the credit side. There are two special things to remember about the balance: accounts receivable and prepayments. The balance can be borrowed and lent, which is an asset of the borrower's nature. If it is a loan, it will change from an asset to a liability. ?

2. The cost increases due to the loan and decreases due to the loan. Generally, the borrower has a balance, and the manufacturing expenses may not have a balance.

3. The expenses are increased or decreased by the loan, and there is no balance at the end of the period, which is transferred to the current year's profit and participates in the profit calculation. (in the profit and loss category)?

4. Debt loans have increased and decreased, and the balance is generally in the lender. Remember two special things: accounts payable and accounts received in advance. You can borrow or lend the balance. From the nature of the lender, this is a liability. If it is a borrower, it is an asset from the balance sheet. ?

5. Owners' equity loans have increased and decreased, and the balance is generally in the lender. Two special points should be kept in mind. Profit and profit distribution this year-In order to distribute profits, the balance direction can be borrowing and lending, with the lender indicating profit (profit is greater than zero) and the borrower indicating loss (profit is less than zero). Profit distribution from the current year to the end of the year-undistributed profit has no balance. ?

6. Income loans have increased or decreased, and there is no balance at the end of the period, which is transferred to the current year's profit and participates in profit calculation. (in the profit and loss category). ?

Extended data

1, asset account

Assets refer to resources formed by past transactions and events and owned or controlled by enterprises, which are expected to bring economic benefits to enterprises.

Such subjects include: cash, bank deposits, short-term investments, bills receivable, accounts receivable, other receivables, prepayments, raw materials, prepaid expenses, long-term equity investments, long-term debt investments, fixed assets, accumulated depreciation, etc.

2. Liabilities

Liabilities refer to the current obligations formed by past transactions and events, and the fulfillment of this obligation is expected to lead to the outflow of economic benefits from the enterprise.

Such subjects include: short-term loans, notes payable, accounts payable, accounts receivable in advance, wages payable, welfare expenses payable, taxes payable, other payables, accrued expenses, long-term loans, bonds payable and long-term payables.

3. Owner's equity account

Owner's equity refers to the economic benefits enjoyed by the owner in the assets of the enterprise.

Such subjects include: paid-in capital (or share capital), capital reserve, surplus reserve, current year's profit and profit distribution.

4. Cost account

Cost refers to all kinds of expenses incurred by enterprises for producing products and providing services.

These subjects include manufacturing cost, production cost and labor cost.

5. Profit and loss account

Profit and loss refers to the operating results of an enterprise in a certain accounting period.

These subjects include: main business income, other business income, investment income, non-operating income, main business cost, main business tax and surcharge, other business expenses, operating expenses, management expenses, financial expenses, non-operating expenses and income tax.

Refer to Baidu Encyclopedia-Accounting Subject