Video: Lub hom phiaj ntawm qhov pib accounting sib npaug yog dab tsi?
2024 Tus sau: Stanley Ellington | [email protected]. Kawg hloov kho: 2023-12-16 00:17
Cov accounting sib npaug yog yooj yim accounting equation , sawv cev ntawm kev sib raug zoo ntawm kev lav phib xaub, cov khoom muaj nqis, thiab tus tswv txoj kev ncaj ncees ntawm kev lag luam. Nws yog lub hauv paus ntawm ob txoj cai nkag hauv accounting lawv. Nws yog feem ntau siv rau daim ntawv tshuav nyiaj li cas, daim ntawv qhia nyiaj txiag zaum kawg rau lub tuam txhab.
Ua li no, lub hom phiaj ntawm kev sib npaug ntawm cov accounting yog dab tsi?
Cov accounting sib npaug yog siv nyob rau hauv ob chav nkag accounting . Nws qhia txog kev sib raug zoo ntawm koj lub lag luam cov cuab tam, liabilities, thiab kev ncaj ncees. Los ntawm kev siv accounting sib npaug , koj tuaj yeem pom yog tias koj cov khoom muaj nqis los ntawm cov nuj nqis lossis cov nyiaj lag luam. Cov accounting sib npaug tseem hu ua daim ntawv tshuav nyiaj li cas sib npaug.
Qhov thib ob, lub hom phiaj ntawm daim ntawv tshuav nyiaj li cas? Cov lub hom phiaj ntawm daim ntawv tshuav nyiaj li cas . Lub Xya hli ntuj 08, 2019 lub hom phiaj ntawm daim ntawv tshuav nyiaj li cas yog qhia txog cov xwm txheej nyiaj txiag ntawm kev lag luam raws li lub sijhawm tshwj xeeb. Daim ntawv qhia qhia tias lub koom haum muaj dab tsi (cov cuab yeej cuab tam) thiab ntau npaum li cas nws tshuav (liabilities), nrog rau cov nyiaj tau nqis peev hauv kev lag luam (equity).
Xav txog qhov no, dab tsi yog qhov yooj yim accounting sib npaug?
Cov accounting sib npaug yog a yooj yim txoj cai ntawm accounting thiab ib qho tseem ceeb ntawm daim ntawv tshuav nyiaj li cas. Assets = Liabilities + Equity. Cov sib npaug yog raws li nram no: Assets = Liabilities + Shareholder's Equity. Qhov no sib npaug teeb tsa lub hauv paus ntawm kev nkag mus ob npaug accounting thiab qhia txog cov qauv ntawm qhov sib npaug
Debit thiab credit yog dab tsi?
A daim debit yog tus lej nkag nkag uas yog nce tus as khauj lossis tus lej siv nyiaj, lossis txo qis kev lav phib xaub lossis kev ncaj ncees. Nws yog positioned rau sab laug nyob rau hauv ib tug accounting nkag. A credit yog ib tug accounting nkag uas yuav ua rau kom ib tug lav los yog kev ncaj ncees account, los yog txo tus nqi ntawm cov khoom vaj khoom tsev los yog cov nuj nqis.
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