{"id":4154,"date":"2020-10-20T14:45:40","date_gmt":"2020-10-20T13:45:40","guid":{"rendered":"http:\/\/www.3bao.co.uk\/wordpress\/?p=4154"},"modified":"2020-10-20T20:17:46","modified_gmt":"2020-10-20T19:17:46","slug":"%e6%9c%80%e5%92%8c%e6%b0%94%ef%bc%9a%e4%bc%9a%e8%ae%a1%e5%b9%b4%e7%bb%88%e7%bb%93%e5%b8%90%e7%9a%84%e5%87%a0%e6%8b%9b%e6%88%91%e6%9d%a5%e7%ae%80%e5%8d%95%e8%af%b4%e4%b8%80%e8%af%b4","status":"publish","type":"post","link":"http:\/\/www.3bao.co.uk\/wordpress\/2020\/10\/20\/%e6%9c%80%e5%92%8c%e6%b0%94%ef%bc%9a%e4%bc%9a%e8%ae%a1%e5%b9%b4%e7%bb%88%e7%bb%93%e5%b8%90%e7%9a%84%e5%87%a0%e6%8b%9b%e6%88%91%e6%9d%a5%e7%ae%80%e5%8d%95%e8%af%b4%e4%b8%80%e8%af%b4\/","title":{"rendered":"\u6700\u548c\u6c14\uff1a\u4f1a\u8ba1\u5e74\u7ec8\u7ed3\u5e10\u7684\u51e0\u62db\u6211\u6765\u7b80\u5355\u8bf4\u4e00\u8bf4"},"content":{"rendered":"\n<p>\u4e00\u822c\u7684bookkeeper \u8d1f\u8d23\u6574\u7406\u53d1\u7968\uff0c\u4e3a\u6bcf\u4e2a\u4ea4\u6613\u505a\u5206\u5f55\uff0c\u8fd9\u4e2a\u5c31\u662f\u8bb0\u8d26\u7684\u529f\u80fd\uff0c\u4ea4\u51fa\u4e00\u5f20\u8bd5\u7b97\u8868\u5c31\u7b97\u6210\u679c\u3002<\/p>\n\n\n\n<p>\u4f1a\u8ba1\u5728\u8fd9\u4e2a\u5f20\u8bd5\u7b97\u8868\u8981\u505a\u4e00\u70b9\u52a8\u4f5c\u7684\uff0c\u8fd9\u4e9b\u52a8\u4f5c\u90fd\u662f\u503c\u94b1\u7684\u3002\u6559\u4f1a\u5f92\u5f1f\u4e0d\u4f1a\u997f\u6b7b\u5e08\u5085\u7684\uff0c\u56e0\u4e3a\u6bcf\u4e2a\u4eba\u65f6\u95f4\u6709\u9650\uff0c\u6211\u6bd4\u8f83\u559c\u6b22\u548c\u5927\u5496\u73a9\uff0c\u559c\u6b22\u5199\u4e66\uff0c\u6211\u7684\u65f6\u95f4\u5c31\u4f1a\u4e0d\u591f\u7528\uff0c\u6240\u4ee5\u5373\u4fbf\u6211\u4f1a\u6211\u4e5f\u4f1a\u627e\u4f1a\u8ba1\u627ebookkeeper\u5e2e\u5fd9\u7684\uff0c\u91c7\u8d2d\u4ed6\u4eec\u7684\u65f6\u95f4\u8fd8\u6309\u4ed6\u4eec\u7684\u4e00\u53e3\u4ef7\u6210\u4ea4\uff0c\u5c31\u662f\u6211\u8bda\u60f6\u8bda\u6050\u7684\u5bf9\u4ed6\u4eec\u7684\u77e5\u8bc6\u548c\u65f6\u95f4\u7684\u5c0a\u91cd\u3002<\/p>\n\n\n\n<p>\u4f46\u662f\u4f5c\u4e3adirector\uff0c\u6240\u6709\u7684\u8d22\u52a1\u6570\u5b57\u90fd\u662f\u4f60\u672c\u4eba\u8d1f\u8d23\u7684\uff0c\u6240\u4ee5\u61c2\u4e0d\u61c2\u8d22\u52a1\u4f60\u90fd\u5bf9\u4f60\u7684\u8d22\u52a1\u6570\u5b57\u8d1f\u8d23\u3002<\/p>\n\n\n\n<p>\u4e5f\u56e0\u4e3a\u6211\u559c\u6b22\u5199\u4e66\uff0c\u6240\u4ee5\u4f60\u624d\u80fd\u770b\u5230\u8fd9\u4e48\u591a\u52e4\u594b\u7684\u6587\u5b57\u3002\u8fd9\u4e9b\u8d22\u52a1\u77e5\u8bc6\u662f\u4eba\u7c7b\u7684\u6587\u5316\u9057\u4ea7\uff0c\u5f97\u7531\u4f60\u7ee7\u627f\u3002<\/p>\n\n\n\n<p>\u6211\u6765\u7b80\u5355\u8bf4\u4e00\u4e0b\uff0c\u5e74\u7ec8\u7ed3\u8d26\uff0c\u4f1a\u8ba1\u90fd\u505a\u4e86\u90a3\u4e9b\u503c\u94b1\u7684\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">\u7b2c\u4e00\u62db:Closing Stock<\/span><\/strong><\/p>\n\n\n\n<p>closing stock \u5728balance sheet\u662fasset<\/p>\n\n\n\n<p>closing stock \u5728P\/L account \u662fcost\uff0c\u9700\u8981\u63d0\u53d6\u51fa\u6765\u7684\u3002<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"274\" height=\"514\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-73.png\" alt=\"\" class=\"wp-image-4156\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-73.png 274w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-73-160x300.png 160w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-73-267x500.png 267w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-73-200x375.png 200w\" sizes=\"(max-width: 274px) 100vw, 274px\" \/><\/figure><\/div>\n\n\n\n<p>\u8fd9\u4e2a\u8868\u683c\u7b80\u5355\u7684\u8bf4\u660e\uff0c\u9500\u552e8170\uff0c\u91c7\u8d2d950.50\uff0cGross profit\u5c31\u662f8170-950.50=7219.50\uff0c\u7b80\u5355\u5427\u3002<\/p>\n\n\n\n<p>\u4f46\u662f\u4f1a\u8ba1\u773c\u91cc\u53ef\u662f\u4e0d\u8ba4\u4e3a\u8fd9\u662f\u6b63\u786e\u7684\uff0c\u9700\u8981\u8c03\u8d26\u3002<\/p>\n\n\n\n<p>\u4f1a\u8ba1\u5e74\u7ec8\u90a3\u5929\u77e5\u9053\u54b1\u4eec\u5e93\u91cc\u6709120\uff0c\u90a3\u4e48\u54b1\u4eec\u6bdb\u5229\u5c31\u4e0d\u662f7219.50\u53d8\u4e86\u3002<\/p>\n\n\n\n<p>2020\u5e74\u5e95\uff0c\u6211\u4eec\u4e09\u5b9d\u76842019\u5e74\u5e95\u662f2020\u5e742\u670829\u65e5\uff0c\u6240\u4ee5\u4f1a\u8ba1\u8bf4\uff0c<\/p>\n\n\n\n<p>2020\u5e742\u670829\u65e5 \u5e93\u5b58\u6709120 \u90a3\u4e48\u505a\u4e86\u4e00\u6761\u5206\u5f55\uff1a<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"356\" height=\"65\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-74.png\" alt=\"\" class=\"wp-image-4157\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-74.png 356w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-74-300x55.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-74-200x37.png 200w\" sizes=\"(max-width: 356px) 100vw, 356px\" \/><\/figure><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"666\" height=\"226\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-75.png\" alt=\"\" class=\"wp-image-4158\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-75.png 666w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-75-300x102.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-75-465x158.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-75-200x68.png 200w\" sizes=\"(max-width: 666px) 100vw, 666px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"683\" height=\"229\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-76.png\" alt=\"\" class=\"wp-image-4159\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-76.png 683w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-76-300x101.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-76-465x156.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-76-200x67.png 200w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/><\/figure>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">\u7b2c\u4e8c\u62db\uff1a\u6298\u65e7\u8ba1\u63d0<\/span><\/strong><\/p>\n\n\n\n<p>\u4f60\u4eca\u5e74\u91c7\u8d2d\u7684\u4e00\u4e2a\u7535\u8111\u4ef7\u503c1000\uff0c\u662f\u8981\u52064\u5e74\u6298\u65e7\u7684\uff0c\u8fd9\u56db\u5e74\u53ebuseful economic life,\u6309\u6bcf\u5e74\u6298\u65e725%\uff0c\u8fd925%\u5c31\u662f\u6298\u65e7\u7387\u30024\u5e74\u540e\u4f60\u7535\u8111\u5c31\u4e0d\u503c\u94b1\u4e86\uff0c\u4ef7\u503c\u4e3a\u96f6\u3002\u4f60\u6bcf\u5e74\u53ea\u80fd\u8ba1\u63d025%\u7b97\u4f5c\u8d39\u7528\uff0c\u8fd9\u6837\u5bf9\u5229\u6da6\u7684\u8ba1\u7b97\u624d\u80fd\u51c6\u786e\u3002\u6263\u591a\u4e86\uff0c\u5229\u6da6\u5c0f\u4e86\uff0c\u4e5f\u8bb8\u4f60\u5c31\u5c11\u4ea4\u653f\u5e9c\u7684\u7a0e\u4e86\uff0c\u6263\u5c11\u4e86\uff0c\u4f60\u5229\u6da6\u591a\u4e86\uff0c\u4f60\u5c31\u591a\u4ea4\u4e86\u653f\u5e9c\u7684\u7a0e\uff0c\u6240\u4ee5\u8fd9\u91cc\u6709\u4f1a\u8ba1\u6807\u51c6\u7684\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-77.png\" alt=\"\u6b64\u56fe\u50cf\u7684alt\u5c5e\u6027\u4e3a\u7a7a\uff1b\u6587\u4ef6\u540d\u4e3aimage-77.png\"\/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>1)\u5982\u679c\u4f60\u6309\u5e74\u505a\u4e00\u6b21\u8c03\u8d26,1000\/4=250<\/strong><\/p>\n\n\n\n<p>Dr Depreciation Exp\uff1a250<\/p>\n\n\n\n<p>Cr Accumlate  Dep\uff1a250<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>2)\u5982\u679c\u4f60\u662f\u6309\u6708\u4f5c\u5e10\u4e00\u6b21\u7684,250\u8fd8\u8981\u9664\u4ee512=20.83<\/strong><\/p>\n\n\n\n<p>Dr Depreciation Exp\uff1a20.83<\/p>\n\n\n\n<p>Cr Accumlate Dep\uff1a20.83<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"630\" height=\"227\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-78.png\" alt=\"\" class=\"wp-image-4168\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-78.png 630w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-78-300x108.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-78-465x168.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-78-200x72.png 200w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"724\" height=\"201\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-80.png\" alt=\"\" class=\"wp-image-4170\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-80.png 724w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-80-300x83.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-80-465x129.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-80-695x193.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-80-200x56.png 200w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n\n\n\n<p>\u7b2c\u4e09,Accrued Expenses<\/p>\n\n\n\n<p>\u4f1a\u8ba1\u5df2\u7ecf\u4e3a\u54b1\u4eec\u4f5c\u4e86\u5de5\u4f5c\u4f46\u662f\u8fd8\u6ca1\u6709\u6765\u5f97\u53ca\u5411\u54b1\u4eec\u6536\u8d39\u7684\u9879\u76ee\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"759\" height=\"200\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-81.png\" alt=\"\" class=\"wp-image-4171\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-81.png 759w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-81-300x79.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-81-465x123.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-81-695x183.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-81-200x53.png 200w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"815\" height=\"199\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-82.png\" alt=\"\" class=\"wp-image-4172\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-82.png 815w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-82-300x73.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-82-768x188.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-82-465x114.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-82-695x170.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/10\/image-82-200x49.png 200w\" sizes=\"(max-width: 815px) 100vw, 815px\" \/><\/figure>\n\n\n\n<p>\u7b2c\u56db,Prepayment<\/p>\n\n\n\n<p>\u548cAccurals\u76f8\u53cd\u7684\u6982\u5ff5\u7684\u662f\u9884\u5148\u4ea4\u4e86\u8d39,\u4f46\u662f\u8fd8\u6ca1\u6709\u6536\u5230\u670d\u52a1\/\u5546\u54c1<\/p>\n\n\n\n<p>prepayment\u662fasset\uff0c\u4e00\u822c\u800c\u8a00\uff0c\u6211\u4eec\u4e70\u4fdd\u9669insurance\uff0c\u90fd\u662f\u6309\u5e74\u652f\u4ed8\u7684\uff0c\u57282020\u5e742\u670829\u65e5\u8fd9\u4e2a\u65f6\u95f4\u70b9\uff0c\u6211\u4eec\u8981\u4eceinsurance Expense\u8fd9\u4e2a\u8d39\u7528\u91cc\u51cf\u5c11150\uff0c\u8fd9\u6837\u8d39\u7528\u5c0f\u4e86\uff0c\u5229\u6da6\u5c31\u4f1a\u5927\uff0c\u8fd8\u662f\u90a3\u53e5\u8bdd\uff0c\u6309\u7167\u901a\u7528\u7684\u89c4\u5b9a\uff0c\u8c03\u6574\u8d26\u76ee\u5f97\u5230\u6700\u51c6\u786e\u7684\u5229\u6da6\u3002\u56e0\u4e3a\u653f\u5e9c\u5bf9\u5229\u6da6\u662f\u76ef\u7740\u7684\uff0c\u4f60\u5f97\u4ea4\u7a0e\u3002\u61c2\u5427\u3002<\/p>\n\n\n\n<p>Dr\uff1aPrepaid insurance  150<\/p>\n\n\n\n<p>Cr\uff1aInsurance Expense  150<\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-red-color\"><strong>\u8c03\u8d26\u7684\u76ee\u7684\u662f\u5f97\u5230\u6700\u7cbe\u51c6\u7684\u5229\u6da6\u6570\u503c\uff0c\u8fd9\u4e2a\u6570\u5b57\u653f\u5e9c\u76ef\u7740\u7684\uff0c\u56e0\u4e3a\u4ed6\u4eec\u60f3\u8981\u4f60\u4ea4co&#8217;rporation tax\uff0c\u8c03\u8d26\u770b\u8d77\u6765\u5c31\u662f\u52a0\u51cf\u4e58\u9664\uff0c\u4f46\u662f\u9700\u8981\u6709\u903b\u8f91<\/strong>\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e00\u822c\u7684bookkeeper \u8d1f\u8d23\u6574\u7406\u53d1\u7968<span class=\"more-link\"><a href=\"http:\/\/www.3bao.co.uk\/wordpress\/2020\/10\/20\/%e6%9c%80%e5%92%8c%e6%b0%94%ef%bc%9a%e4%bc%9a%e8%ae%a1%e5%b9%b4%e7%bb%88%e7%bb%93%e5%b8%90%e7%9a%84%e5%87%a0%e6%8b%9b%e6%88%91%e6%9d%a5%e7%ae%80%e5%8d%95%e8%af%b4%e4%b8%80%e8%af%b4\/\"> 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