Borrowed bank deposits (actual figures in RMB)
Borrowing financial expenses (the difference between debit and credit, if the debit is less than the credit, it is exchange loss, which is shown in blue, and if the debit is greater than the credit, it is exchange gain, which is shown in red).
Bank deposits (RMB figures are calculated in foreign currency according to the accounting exchange rate)
2. When buying foreign exchange
Borrowing bank deposits (RMB figures are calculated in foreign currency at the bookkeeping exchange rate)
Borrowing financial expenses (the difference between debit and credit, if the debit is greater than the credit, it is exchange gain, which is shown in red, and if the debit is less than the credit, it is exchange loss, which is shown in blue).
Bank deposit (actual amount paid in RMB)
According to the number of accounts involved, accounting entries can be divided into simple entries and compound entries.
A simple entry refers to an accounting entry involving only two accounts, that is, an accounting entry that borrows a loan;
A compound entry refers to an accounting entry involving two or more accounts (not including two).
Extended data processing portal
1. This account accounts for the income tax expenses that should be deducted from the total profit of the current period.
2. This course can be accounted for in detail according to "current income tax expenses" and "deferred income tax expenses".
3, the main accounting treatment of income tax expenses.
① On the balance sheet date, the enterprise shall calculate and determine the current income tax payable in accordance with the provisions of the tax law, debit this account (current income tax expense) and credit the account of "tax payable-income tax payable".
② On the balance sheet date, according to the difference between the due balance of deferred income tax assets and the balance of deferred income tax assets, debit the deferred income tax assets account and credit the deferred income tax expense, capital reserve and other capital reserve accounts; The balance of deferred income tax assets is less than the balance of deferred income tax assets, and the opposite accounting entry is made.
Accounting entry format account
First: it should be borrowed first and then lent, with the borrower at the top and the lender at the bottom;
Second: the credit bookkeeping symbol, account and amount should be followed by a space after the debit, indicating that the debit is on the left and the credit is on the right.
There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.
It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.
Baidu Encyclopedia-Accounting Entry