Credit, an accounting term, means the deduction of assets and expense accounts.
(1) For assets and expenses (such as cash, bank deposits, materials, fixed assets, accounts receivable, management expenses, main business costs, etc.). ), "loan" means deduction; For liabilities, owners' equity and income subjects (such as accounts payable, long/short-term loans, main business income, paid-in capital, current year's profits, etc.). ), "loan" means add.
(2) In the balance of payments account, credit refers to items that increase the foreign exchange stock, such as exports.
Extended data:
First, the loan relationship.
Debit is an account that indicates an increase in assets or a decrease in liabilities; The corresponding concept is loan.
Accounting subjects indicating the increase of assets or the decrease of liabilities; The corresponding concept is loan.
(1) For assets and expenses (such as cash, bank deposits, materials, fixed assets, accounts receivable, management expenses, main business costs, etc.). ), "borrowing" means adding; For liabilities, owners' equity, income subjects (such as accounts payable, long/short-term loans, main business income, paid-in capital, profits this year, etc.). ), "debit" means deduction.
(2) In the balance of payments account, the debit refers to items that reduce the foreign exchange stock, such as imports.
Second, the accounting requirements of accounting vouchers
The attachment of the accounting voucher is the attached original voucher. The original vouchers for filling in accounting vouchers must be attached to the corresponding accounting vouchers, and the number of the attached original vouchers should be indicated on the accounting vouchers. According to the provisions of Article 51 of the Accounting Basic Work Standard of the Ministry of Finance, the attachments shall be treated according to different situations:
1. Original vouchers can be omitted: accounting vouchers for closing; Accounting vouchers to correct mistakes.
2. If one original voucher only corresponds to one accounting voucher: attach the original voucher directly to the accounting voucher.
3. One original voucher involves multiple accounting vouchers, which can be used in two ways:
① Attach the original voucher to the master bookkeeping voucher. Then indicate the number of the accounting voucher and the original voucher on other accounting vouchers for easy searching.
(2) Attach the original voucher to a master accounting voucher, and then attach a copy of the original voucher to other accounting vouchers.
4. If the fees charged by an original voucher need to be shared by several companies, the original voucher shall be kept by our company. The original vouchers are attached to the relevant accounting vouchers of the unit and sent to other units that bear the settlement expenses.
The original voucher splitting document must have the basic contents required by the original voucher, including: voucher name, date of filling in voucher, name of company or person filling in voucher, signature or seal of manager, name of company receiving voucher, content, quantity, unit price, amount and cost allocation of economic business, etc.
Baidu encyclopedia-borrowing
Baidu encyclopedia-loan
Baidu encyclopedia-proof of charge to an account