Do you have a sketch of accounting?

Destiny is-non-operating income; I am-fixed assets;

Life is-continuous management; Reflection is-internal inventory;

Love is an intangible asset; Lovers are paid-in capital;

Children are-accounts payable; Missing is a diary;

The quarrel is-bad debt provision; Marriage is-consolidated statements;

Secret love is a bad debt that can't be recovered; The wrong love is-overestimating net profit;

This disease is-business loss; Age is-accumulated depreciation;

Tears are-owners' rights and interests; Human feelings are-other payables;

The misunderstanding is-input error; Explanation Yes-Correct the entry;

Memory is-financial analysis; Breaking up is-bankruptcy liquidation;

Compound Yes-Reverses the entry; Remarriage is-asset reorganization;

Reading is a long-term investment; Buying clothes is-packaging fee;

Unforgettable old feelings are-deferred assets; Finding a lover is a non-operating expense;

Just go to the hospital-maintenance fee!

In this way, I rarely have any non-operating income; Even my own fixed assets are gradually damaged by time; Occasionally, I will conduct an internal inventory to see if I still have the ability to continue living; My company seems to be very poor, with no intangible assets and no paid-in capital. At present, everything is on my own. Fortunately, there are no accounts payable, which saves the trouble of consolidated statements. Because there is no non-operating income, there is no need for any non-operating expenses; There is no need to consider liquidation and asset reorganization after bankruptcy. But if there is, and the feelings are good, maybe you can turn the entries back, hehe. Looking at my business seems to be good, but the ultra-long-term investment makes me physically and mentally exhausted, and with accumulated depreciation, there are often business losses, so maintenance fees are essential. Because of long-term investment, the packaging fee has been saved and reduced. Recently, the relationship with other enterprises is very subtle, and there are many wrong entries, but I am too lazy to correct the entries, because the economic exchanges with some enterprises are dispensable, but some other payables make me embarrassed. I am not used to owing others, even though others owe me. I like financial analysis very much, and I want to know how my business ability is, but I found many unrecoverable bad debts. For these bad debts, I used the rights of many business owners. The other party may think that our company overestimates its net profit, but I have no regrets. This is a deferred asset and will always be recovered in another way.

1, an accountant has a crush on a beautiful mm, but he doesn't even look at himself, so he approaches him in a flattering way. At this point, enter the following entries:

Borrow: long-term debt investment

Credits: sweet talk, flowers and other related subjects.

2.mm promised to keep in touch with herself as a friend and made the following records:

Borrow: management fee

Credit: related subjects

One day, I glanced at other mm in the street, which caused a little friction. After the upgrade, I am ready to break off diplomatic relations with myself. At this point, I made the following records:

Borrow: investment income-impairment reserve for long-term investment

Loans: Long-term investment impairment reserves and unconfirmed impairment reserves are recorded in the memorandum book.

4, panicked, and quickly used all means to save the previous relationship. At this point, enter the following entries:

Debit: long-term creditor's rights debit: impairment reserve for long-term investment (reversed within the original accrual range)

Credit: related subjects

Loan: investment income-long-term investment impairment reserve

5.mm finally clarified her love relationship with herself and made a reservation statement at the same time. At this point, enter the following entries:

Borrow: long-term equity investment

Borrow: Amortization of investment income-equity investment difference

Equity investment difference

Loan: equity investment difference

Loan: long-term creditor's rights investment

6.mm said that her status in her mind is getting higher and higher, reaching more than 50%. At this time, she should use the equity method for accounting.

7. After being in love for 8 years, mm agreed to end the investigation period and promised to marry herself.

Borrow: fixed assets

Loan: long-term equity investment-equity investment difference

8. All shall be well, jack shall have Jill, and everything is fine.

Borrow: management fee

Credit: accumulated depreciation

9. The wife suspected that she was having an affair, and suddenly the Middle East crisis broke out.

Debit: non-operating expenses-fixed assets impairment reserve

Loan: Fixed assets impairment reserve

10, after my own explanation and all my efforts, I finally sorted out the past.

Borrow: Long-term deferred expenses-expenditure on improvement of fixed assets

Credit: related subjects

1 1. We ordinary people are so happy today that we are going to be fathers.

Borrow: engineering materials

Loan: income from main business

12, embarked on the hard journey of being a parent, painful and happy.

Borrow: Construction in progress.

Loan: engineering materials and other related subjects.

13, one day, he (she) took his female (male) friend's hand and told me: Dad, I'm getting married!

Borrow: fixed assets

Borrowing at the same time: clearing fixed assets

Loan: Construction in progress.

Loans: fixed assets

Borrow: non-operating expenses

Loan: liquidation of fixed assets

14, bought a house for the children, arranged marriage, and returned to the world of two people.

Borrow: management fee

Credit: accumulated depreciation

15, until one day, we are old and old can't go anywhere.

Debit: accumulated depreciation

Loans: fixed assets

Fate is the accounting principle; Love is an intangible asset;

Lovers are accounts payable; Think he is a diary;

Quarrel is a rotten account book; Wrong love is overestimating net profit;

Breaking up is a closed entrance; Loneliness is accumulated depreciation;

Misunderstanding is a wrong entry; The explanation is to correct the entry;

Compound is a circular entrance; Tears are the rights and interests of the owner;

Human feelings are current assets; Memory is the summary of profit and loss;

Secret love is a bad debt that can't be recovered.

Children are investment gains (or investment losses)

Secret love is similar to goodwill, and it will only show its value at a certain moment.

Marriage is like a fixed asset, and the duration of love is like depreciation. The long one is called life expectancy method, the short one is called accelerated depreciation method, the materialistic one is called workload method, and the divorced one is scrapped in advance.

Combining with the person you love is accounts payable, combining with the person you love is accounts receivable, and changing your mind halfway 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.

Never separation is based on the assumption of going concern;

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;

His occasional affair is based on the principle of importance;

Worried about the lover's affair is based on the principle of prudence;

Smoking is prohibited based on relevant principles;

Wage income is paid in accordance with the principle of timeliness.

The detailed review of expenditure is based on clear principles;

Being scolded before and after marriage is based on the principle of consistency;

The control of collateral freedom is based on the principle of proportionality;

Garage must be purchased according to the principle of comparability;

Being close to money and far from feelings is based on objective principles;

Fulfilling the previous commitments is based on the principle of historical cost;

Failure to honor promises is based on the principle that substance is more important than form;

It is based on accrual basis, and the other party's birthday will be punished twice if there is no gift;

The classification of cosmetics expenditure and oil and salt expenditure is based on the principle of capital expenditure and income expenditure;

Freshman, just entered a financial university to study accounting. One day, the headmaster asked, "Why did you choose an accountant?"

The student replied, "Mi Bang Wei, don't take the usual road."

The headmaster asked again, "Learning accounting is very boring. Do you have any other requirements? "

The student replied, "once you have a Fiyta watch, you have nothing to ask for."

The headmaster went on to say, "What kind of knowledge do you want to learn at school?"

The student replied, "I long for infinity, Pepsi."

The headmaster went on to say, "Accounting is a very rigorous subject. You should study hard in order to get better grades in the future. "

The student replied, "Li Ning, anything is possible."

On the eve of college graduation, the headmaster found this classmate again and asked, "A few years of college career is coming to an end. What's it like to study at school? "

The student replied, "Xtep is an unusual feeling."

After graduation, the student went to an enterprise to be an accountant. One day, the boss asked, "Why did you choose an accountant?"

The classmate replied: "Anta, I choose, I like it!" " "

The boss then asked, "If someone bribed you to do something against financial discipline, would you do it?"

The classmate replied: "There are no gifts this year, only melatonin."

The boss went on to say, "Do you agree if I ask you to make false accounts?"

The classmate replied an advertisement of Robust: "Did you drink today?" The meaning is obvious, boss. Have you been drinking? How can I make false accounts? Aren't you dizzy?

The boss said angrily, "You are fired."

This classmate was greatly dissatisfied: "Why? I didn't make a mistake. "

The boss sneered and used a fashionable advertising word: "M-Zone, my site is my decision."

Have a stable job and a stable salary-fixed assets.

Job-hopping-cleaning up fixed assets

There are good development prospects and high-quality intangible assets.

Aging and intellectual decline-preparation for impairment of intangible assets

Ancestral Heritage-Paid-in Capital

Marriage-long-term investment

Problems in Marriage-Long-term Investment Impairment Reserve

A third party is involved-a partnership.

Many people are involved-joint-stock cooperative enterprises.

Lovelorn-accounts receivable

Dump Other-Accounts Payable

Evaluation of boyfriend (girlfriend) before marriage-current market value

Evaluation of husband (grandmother) after marriage-Substitution value

Older youth-list

Puppy love-low-value consumables

A golden house hides a charming woman-tax avoidance

Men and women in love-the daily limit of stocks

Divorced men and women-stock daily limit

Loss-non-operating expenses

Money is not lost-non-operating income

Salary-income from main business

Daily consumption-main business expenditure

Part-time-other business income

Appointment-other business expenses

Wife's bank deposit

Lovers-other monetary funds

Life accounting

1 Love Letter-SMS for raw materials-Telephone charges for semi-finished products-Production costs-Kissing-Dating for finished products or goods, and then dating-Sending goods by installment? Love letters, text messages-inventory

Birthday gift-short-term investment diamond ring-long-term investment gift return-short-term investment falling in price, ready to love you for 10 thousand years-long-term prepaid expenses (promise in advance,? Wait until the second year, wait until the first 10000)

3 chasing-accounts receivable can't be collected-bad debt preparation girlfriend-packaging (but it must be stated that our company's packaging will not be rented. ) confidante-homemade semi-finished products

4 paid-in capital for marriage? Extramarital affairs-capital reserve? Private silver surplus reserve? Wife (husband)-fixed assets? Lover-liquid assets? Tacit cooperation-intangible assets

5 Stay up late-don't pay the bill? Cold war between husband and wife-trial balance of amount as always-equal loan

6 Common property-profit this year? Children-undistributed profits

Goldfish: The employment prospects of accountants should not be very good. Oh, people in China like to catch up with the heat, and everyone squeezes into the accountant. Do you think this is a good idea?

Tears: The food in the accounting profession is really bad now. Nowadays, accountants in enterprises are dancing with wolves, and certified public accountants naturally become falling angels. Accounting is difficult! ! !

Just wait for the state to make laws in the early stage, otherwise the accountant will always be a "shy chicken" and worry about his career! ! !

Put your heart away: if you are young, I advise you to change careers. Look at your resume. Most job seekers are accountants. Moreover, this job is still urging the disabled to get old before they get old. If it is cunning, it is Muna, so I advise you to stay away from it quickly.

Pandora: Is accounting really that scary? I don't think so. Any industry is hard. No sweat, nothing. As an accountant, I often walk by the river, not afraid of getting my shoes wet. I think it's good to be an accountant, as Xia said upstairs, as long as you are excellent.

HEMEROCALLIS HEMEROCALLIS: I heard from friends that you should never choose accounting, driving and cooking now.

Lin li: I have experienced the hardships of accounting for nearly a year, and I find it really difficult to be excellent! It is even more difficult to have an ideal future. I think there is nothing to be afraid of as long as you have perseverance to face so many challenges.

Commonlaura: Someone once asked me: Why do you want to study accounting? How boring! When he said this, the man also showed a very sympathetic expression. Is accounting really that destructive? Does it really make people dull? I changed careers.

Is it because accounting work for a long time that people will become cautious and dare not take a step forward? I am confused about my future.

Nerd: Don't be so ugly, it scares them. In fact, accounting is not cunning, just for flexibility. To put it mildly, it is to play it by ear.

Hey, don't get me wrong, it is to create higher benefits for the company without seriously violating relevant laws and regulations.

Accounting is a challenging profession.

Bamboo leaves: Many people in our company study accounting. Whether accounting or not, people who don't know why they don't do accounting also sign up for the accounting title exam. I think they may be dissatisfied with the current working environment, so they took the title test, but now they have the accounting title, which is not particularly easy to find a job. I really don't understand why they did it.

Daniel 1870: accounting, accounts, what a noble industry! Why is it so high now? It's like talking about accounting discoloration. I feel very sad, but I think as long as I grasp the essence, I should be fine!

Winter cold: the boss has customer resources, and these customer resources are * money to clear the way, clear the obstacles, see the real chapter at the dinner table, or * issue an incomplete compromise report to retain customers. Vicious competition among enterprises intensifies these behaviors.

Most of the first-line certified public accountants are young and it is difficult to win customers. Why are you arguing with others? * A mouth? To tell the truth, you have to pay for a meal. One more thing, it doesn't matter if the client you are looking for is fine. If there are financial problems, bosses will not be as accommodating as their own customers.

Helpless, bosses dominate the survival of the company. The status of certified public accountants is naturally not high. They have to work, sign and take risks, but they don't want the salary they want. Hehe, I often joke that the money I earn is not enough to explain what happened.

Having said that, we have to point the finger at the present environment. It is the current practice environment that has caused the situation of our certified public accountants today.

First of all, what is the external economic environment? Corporate fraud has become a common practice; * * Organ corruption is prevalent; Any department closely related to the firm will interfere with the normal practice of the firm in order to obtain benefits.

Look at your own industry. The system of the firm is a profit-oriented enterprise, which naturally pursues the maximization of profits; It seems that the supervision function, service function and coordination function of the AICPA are not well exercised, and of course the task of collecting money is also well completed.

How can cpa's life be better when there are internal and external troubles in the industry?

The above views are by no means comprehensive. And ... . . . . . . . . . . . . Stop talking.

The absurd things in the world are full of bitter words, so let's stop.

Looking forward to a better tomorrow! ! ! ! ! ! ! !

S: Actually, I don't like accounting very much, but I always think this course itself is very valuable.

Now this industry is under increasing pressure because of many imperfections and irregularities in the social system, but now the country has paid great attention to improving this aspect, and the system and laws are gradually improving.

And I basically feel that accounting will involve many related industries, which can enrich myself and keep abreast of the development trend of today's society!

Anyway, I still feel that the accounting industry is clearing the fog step by step! As for the prospect, it's up to you! ! It is difficult to do anything now. You have to work hard!