It is said that only scholars can understand financial jokes, dare to click in and have a look.

Both husband and wife are finance, and they buy cosmetics every day. Husband said that the treatment method is included in the maintenance fee; The wife was furious and said, how can this be regarded as alimony? Should be included in intangible assets. Dave explained: If you are not married and have not achieved the expected goal, then it is right to include it in intangible assets. You and I have been married for so many years now, according to accounting standards, we must include management expenses.

2. A leader led a group of officials to inspect the pig farm. After the inspection, the director gave a banquet and spent 5000 yuan. After seeing off the leader, the chief financial officer asked, "How do you report this meal?" Without thinking about it, Director Tian replied with a wave of his hand: "As in the past, put it on the pig feed account!

3. An 8-year-old girl came to the melon garden to buy melons with triangle money. Seeing that she had too little money, the melon farmer wanted to trick the little girl into leaving, pointing to an immature melon and saying, "Triangle money can only buy that little melon." The girl agreed and happily handed the money to the melon farmer. The melon farmer was surprised: "This melon is not ripe yet. How do you want it to eat? " Girl: "Pay the money and the melon will be mine. I'll pick the melons when they are ripe. " (Long-term equity investment)

4. What should I debit for tuition? Generally, it is a long-term equity investment, but some students don't study hard and record the expenses. What's more, they directly record non-operating expenses.

Accounting confirmation

1, a 60-year-old friend, who is expected to live to 90 years old, has normal straight-line depreciation. But later, he hired a nanny and died two years later. This is accelerated depreciation.

2. A good dress is a man's fixed asset; But for women, it is a low-value consumable. Once the shirt is punched, it will depreciate when you go back.

It costs money to chase a girlfriend. Your expenses are recorded in cash and bank deposits, and what accounting subjects you record depends entirely on your position in her mind. If her love for you is firm, she will capitalize and debit the fixed assets; Although she loves you, she is not together because of her personality, so she spends money and debits management fees; If she doesn't love you at all and only plays with you, your self-love is a loss, debiting non-operating expenses.

4. The combination with the person you love is accounts payable, the combination with the person who loves you is accounts receivable, and the change of heart in the middle is bad debts. The heartache that can't be caught is the loss of bad debts, and it is a bad debt preparation to foot two boats.

If Xifeng can become Lexus, use her (improve her) and consume her (overhaul her) after use. The gains and losses of investing in Xifeng's face, investing in the face of the financial wife, or investing in the balance sheet, otherwise what does this husband do in finance?

6. Whether cohabitation without a license is substantive is more important than form. The difference between accrual basis and cash basis: whether two people get married is accrual basis and whether they live together is cash basis.

budget

From top to bottom, add "horse" layer by layer, and the horse will succeed;

Bottom-up, the contraction of "water" layer by layer is natural.

Cash management robbing Peter to pay Paul, the wall will not fall down;

Borrow new debts to pay off old debts.

Horizontal approval: debt operation/capital operation

Accounting assumption has never been divorced from going concern assumption; The combination of two people is based on the assumption of accounting subject;

Marriage before marriage is based on the assumption of accounting stages; Money is first based on the assumption of monetary measurement;