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Learn accounting from mom Section 1 Author: Sunshine Accounting

I stayed at home for a year after graduating from high school. Looking for a job everywhere, my mother with a senior accounting title promised me to teach me accounting in the future, including my boyfriend who graduated from accounting college.

He came less than one o'clock today, and my mother began to talk: "It's nice to sit and talk like this. If I were like a teacher, I wouldn't talk. " Today is the first lesson. I prepared my lessons carefully two days ago. I consulted the training materials of accounting continuing education in recent two years to make sure that what I said is the latest content. Let me briefly talk about the topic of accounting first. Actually, accounting is not difficult. Whether it is industrial accounting or commercial accounting, its principle is the same. As long as you understand the accounting process and clarify the system, accounting becomes an apprentice. According to my personal experience, optical theory has no practice, just an armchair strategist. "My mother turned to him:" I tell you, her uncle's second girl, after graduating from college, taught accounting in a foreign university and had no practical experience at all. He turned to me and said, "Do you still remember coming to our house for the New Year? I chatted with her, and she told me the truth: Let me be an accountant independently, but I dare not take it now. These are her original words. " "Yes, I was thinking, then how to teach students? I am embarrassed to ask her. " My mother said, "It's all book knowledge. You didn't read the books you bought. When you finish reading them, you will learn. What can you do? "For example, when I was at school, my test scores were not bad, but after graduation, it was just like not learning, and I had to start all over again. It is not as fast as real accounting. " Hearing this, I looked at my boyfriend in surprise: "You have the same accent as my mother." My mother asked him, "Do you have any experience?" "I feel the same way. You see, after I finished the junior college course, I only remember that "if you borrow, you must have a loan, and the loan must be equal." "I have no specific impression when I study. I just have a mechanical back, and then I have to cope with the exam, and I forget it after the exam. So I heard that I can teach real accountants, so I jumped here as a tall man. " "Be careful to flash your waist." Seeing him happy, I made fun of him. He turned around, gave me a hard look, and then turned back: "Aunt, you go on."

"The job of accounting is to keep accounts, settle accounts and submit accounts, which belongs to after-the-fact accounting."

"Is there any prior accounting?" I asked.

"Management accounting is ex ante accounting," he replied.

My mother said to him, "Yes, you still know so much that I dare not teach you."

"I'm sorry, I'm a good show off. I don't interrupt, you talk. "

"We usually say that accounting is financial accounting. When the boss has not realized the role of management accounting, it should be said that both are very important. If you learn financial accounting well and then master management accounting, it will be even more powerful. " I just think my mom knows too much. She never told me anything about accounting. I'm beginning to find accounting interesting.

"Accounting in a broad sense includes accounting, accounting supervision and accounting analysis, in which accounting is the foundation, which is what we often call bookkeeping, accounting and reimbursement. These are the main work contents of accounting. A slightly more detailed accounting also includes six aspects, that is, the six elements of accounting. " "Ah, the original elements of accounting is the content of accounting. I can't understand when I read a book, but my mother's vernacular is very clear! " "This is called popularity!" He lost no time in boasting.

My mother listened very well: "In fact, I found very early that accounting textbooks-textbooks of other majors have the same problem-there are too many technical terms that beginners or self-learners can't accept." These six elements include assets, liabilities, owners' equity, income, costs and profits. This is also the six components of accounting statements. I have prepared three statements, which you can understand at a glance. We don't care about this, we still talk about our popularity. There is also an equation for these six elements: assets = liabilities+owners' equity, and profits = income-expenses. The former is the balance formula of the balance sheet, and the latter is the balance formula of the income statement. "My mother pointed to the report and showed it to us." This' asset' is like our family's property,' liability' is our family's money, and' owner's equity' is the property that really belongs to us by returning what should be returned to others. And' income',' expense' and' profit' are easy to understand literally. You got it? "He looked up at me. I know this is the easiest thing for him. I really get it.

"I know this is not enough for travel. You know what? I'll call my boss later and I'll take you to the company. I am tutoring you in theoretical knowledge, and then I will take you to the company for an internship so that you can learn quickly. " "Aunt, that's very kind of you. You are my own aunt. I really want to call you mom! " My mother's face was full of joy: "well, I happen to have no son, so I will recognize you as my son." "Then I'll go home and discuss it with my mother." Hum, play tricks!

"I want to make a phone call." It seems that my mother likes him very much, so I'm relieved.

When he saw my mother leaving, he knocked at the door again: "Your mother is so good, where can I change it?"

"Don't change! Is your mother not good? "

"My mother is a worker, didn't your mother know more. But my mother can cook, and I love to eat my mother's fish. "

"I like to eat braised pork cooked by my mother, as well as sweet and sour pork ribs, which are better than those cooked in restaurants and not greasy."

"Stop it, I have already exported water."

"Can you cook?"

"Yes, and you?" Look at his smug appearance.

"I can't, I can cook noodles."

"Idiot, I have the opportunity to show you my cooking."

"Today?"

Are you a monkey?

I was about to raise my fist when my mother came over and said, "Yes, the boss agreed."

"Go now?" He is more anxious.

"Are you from the Monkey King?" I took the opportunity to retaliate.

He gnashed his teeth at me.

My mother smiled: "Tomorrow, I'll think about where to start teaching."

"I'll be bothersome again. As an accountant, we must be cautious, know well, understand the company's business, and understand the ins and outs of the business before we can make the accounts clear. When it comes to accounting, it is associated with women. In fact, there are really few male accountants, but boys are better at finding jobs than girls. "

"Then you still want me to learn?" I'm a little disappointed.

"But in the long run, with the growth of age, accounting is becoming more and more popular, and accounting is very challenging. Let's talk about this title. Do you think there is a title exam hotter than accounting in society? From elementary to intermediate level, there are exams and registration for advanced level now. The exam fever forces you to study, and you can't let it go. How energetic you are. "

He scrambled to say, "Aunt, you don't know, the exam is a headache. There is great psychological pressure every year. If I don't take the exam, I will see that everyone around me is taking the exam. If I can't get the certificate, I will waste it everywhere. "

I grabbed his words: "But how many people have certificates is also a waste. When I was at school, I heard that our alumni took a note card and were hired by an accounting firm. They couldn't even understand the accounts. "

He came at me again: "You are not being sarcastic, are you?"

"This is purely a sign of your guilt. I am telling the truth! "

My mother didn't say anything, just looked at us with a smile.

How time flies! The sun is going down. It's only after 4 o'clock.

My mother said, "You two talk and I'll cook. Don't go around eating, eat here. "

"ok!" He agreed happily. "Let me help you." He really came.

Today's class is over, and tomorrow's meat and vegetables will be very satisfying.

To tell the truth, when my mother started to let me study accounting, she also asked me to take a crash course in accounting, saying that it was more systematic to study there. As a result, I only went once and ran away without listening. Anyway, this is an audition. It's boring to shout when you come back. My mother only cultivated her own ideas, and I naturally became a beneficiary. My mother will be unhappy if she knows that there are so many waiters. Let me tell you a little more. My boyfriend met him in that class. After graduating from junior college, he went to a company and was asked to take orders. As soon as the former accountant left, he was dumbfounded. He didn't know which way to go, so he had to leave. It happened that he also went to that accounting class. He thinks he can increase his practical knowledge. After listening for a few days, he felt that it was not as good as what the college teacher said. Later, he met me and asked me to "cheat" into being my mother's student. You can see that many things between us are still unknown. What attracts us together is our tacit understanding and congenial feelings-we always feel unfinished when talking. Sorry, digression. )

This afternoon, I went to my mother's company. The proprietress saw us coming and welcomed us. She also claimed that she could take the opportunity to study for free.

"Learn Accounting from Mom" Part 2

Author: Sunshine Accounting

My mother said, "Let me talk about the business process of accounting first." Then show us the money in the drawer. There are telephone receipts, gasoline invoices, travel expense reimbursement forms, and self-made payslips. "These are called original vouchers." He took out another accounting voucher. "According to these invoices and documents, fill in the accounting voucher." Then I took out a bound accounting voucher and opened the first page. I saw a "summary table of accounting vouchers". At the back of this page, there are all accounting vouchers, which is of course a summary. Finally, my mother took out the ledger, and there were four or five books. "Our company's accounts and accounting subjects were built at the beginning of the year. Every day, you only need to register the bookkeeping voucher according to the original voucher of the day, and then register all kinds of subsidiary ledgers according to the bookkeeping voucher. Only cash and deposit journals should be settled daily, and should be checked with cash on hand, that is, safe. Other detailed subjects are settled on a monthly basis, not on a daily basis. See if the proof of charge to an account is two centimeters thick and needs to be summarized, then fill in the general ledger according to the summary table of proof of charge to an account, and prepare accounting statements according to the general ledger at the end of the month. A month's business is over. The next step is to file tax returns and pay taxes. "

A month's business, my mother finished it in five minutes. My mother looked at our reaction and said, "Accounting looks simple on the surface, but in practice, we can see the level of handling business." At this time, the proprietress interjected: "Before your mother came, I used an accountant. That guy made a mess of my account, and I couldn't understand it. I have to count. Later, people from the tax bureau came to check the accounts and told me what was going on. I kicked her out in a rage, but your mother is still very powerful. " Everyone can understand that account. "I know she is fooling my mother, but I believe in my mother's ability. After all, she has more than 20 years of work experience.

Through today's field trip, I have a preliminary concrete impression of accounting.

Let's call it a day. My parents are asleep, so I won't stand guard.

Huh? I have been writing for two days!

If I hadn't gone to see the Golden Flower tonight, I would have finished it. It turns out that this is also a kung fu job.

Early this morning, I heard my dad yelling, "What time did this little bastard come back last night?"

My mother spoke for me: "I don't need to worry about my boyfriend."

"She is not the sun in our house? Where did you go? "

"You won't say I am the earth person? You know, just around me. "

I wanted to go to the bathroom and lazily pushed the door out of the room.

My dad said with surprise, "Oh, the sun is out. Look how great you are. Only when you give the sun can we be brilliant! " "

I watched my father ready to go and said slowly, "Dad, go slowly."

My dad was even more surprised: "This boyfriend didn't spend money, he learned to speak."

I added, "Goodbye, Dad!" "Ok, see you tonight." Dad opened the door happily and left, but mom's mouth never closed: "I can coax your dad."

I came back too late yesterday. My mother said something about the loan yesterday, and I forgot to mention it. It seems necessary for my mother to get a tape recorder when she speaks.

When I was reading a book, I couldn't figure out what a loan was. My mother said to me, "the loan relationship is like the law of immortality." It's gone here. It is in another place. This is a theme, and the inconvenience is the amount of money. " She showed us the entries, that is, accounting vouchers. There used to be a business where employees borrowed money to buy things in other places, 2000 yuan.

Debit: Other receivables 2000

Credit: cash 2000

Borrowing cash means the money is gone. Where is it? In personal debt.

There is also a business in which employees buy back things and reimburse them with invoices-

Debit: management fee 1763

Cash 237

Credit: Other receivables in 2000

You can tell at a glance.

Just now, I asked my mother to browse the content of my post. She was very happy and said proudly, "I said so much, but you didn't write it." "But I can't remember so much. I picked bones and said it. " "fortunately, the essence is."

Suddenly, my mother remembered something: "It seems that there are many novices. Hey, I'm also posting here to consult you. Is that okay? " Answer for free. "

I am happy: "Where can I collect money if I am not free?"

My mother quickly explained, "I mean, I just want to teach them some experience because they are hungry."

"Of course, I'd be happy to. I'll ask them if there is such a demand. "

I forgot to report it-my mother's accounting company is a furniture company. She told us: "This company is the front shop and the back factory. The front shop refers to a shop selling furniture, which belongs to a commercial enterprise, and the back factory is a processing factory, which belongs to an industrial enterprise. Studying here, business accountants have been exposed to it. Because business accounting is relatively simple, we will start with business accounting first and then learn industrial accounting after getting familiar with it. " My mother is the finance minister there. There are accountants in shops and factories. My mother worked half a day and used to work part-time. Because the boss was too courageous, my mother was too timid and resigned, leaving this one. So for a long time, I advocated that she be an accounting tutor. My mother is very confident that the experiment has succeeded on us and the accounting is improper. She specializes in teaching, which is more worry-free

I forgot to omit the report again-my mother told me at noon that the company had something to do in the afternoon, so I would suspend classes for one day and continue tomorrow.

This is a fact. One is a furniture factory, and the other is a furniture store. Each has its own license, each pays taxes and has two sets of accounts, but the legal person is one person.

This is mainly about accounting, don't you understand? The water here is too shallow. You are a big fish. I wonder, you are a certified public accountant, why do you want to come in? That's a real pity. You have the ability. Post it yourself, don't tell me what to do here. Is CPA awesome? That only means that you can take the exam, but who can prove that you are not fake?

"I saw the actual account that day, and there should be a specific concept. I began to know this topic today. Accounting is a fine classification of accounting. Aren't there six categories of accounting? If it is subdivided, it will be called an account. A subject represents a meaning, such as: cash is cash, bank deposits are money in the bank, and other receivables are their own money, which is confiscated. "

I don't understand: "Why is it all money? Just so much money? "

"Finance, isn't it related to money? Idiot! "

"I don't understand, don't ask? Bastard! "

"You ask a sophomore and go to the third grade on the hour." He began to giggle.

"Seriously, I'm listening."

As soon as we quarrel, my mother smiles at us and doesn't talk.

My mother went on to say (this is the advantage of this kind of home class, which can be interrupted halfway and the courses can be connected _): "This accounting subject is not only the basis of accounting, but also the basis of bookkeeping. There are more than 80 subjects stipulated in Enterprise Accounting System, but there are more than 20 commonly used subjects. It is enough to remember these and use them skillfully. I wrote it down, you two have a look, and now you are familiar with it. " We held out our hands at the same time. I beat him by two seconds and got it. He looked at my mother and said, "Auntie, look how overbearing she is. I am angry with her. " My mother was not influenced by him: "She is like that at home, just get used to it." Or mom's side. joke

I saw my mother's beautiful pen words and jumped off the paper-

1. Assets account-cash, bank deposits, raw materials, low-value consumables, inventory goods, accounts receivable, other receivables, fixed assets, accumulated depreciation, etc.

2. Liabilities-short-term loans, accounts payable, taxes payable, wages payable, welfare payments payable, long-term loans, other payables and other payables.

3. Owner's equity subjects-paid-in capital and capital reserve, surplus reserve, current year's profit, profit distribution, etc.

4. Cost subjects-"production cost", "manufacturing cost" and "labor cost".

5. Profit and loss subjects-main business income, other business income, non-operating income, non-operating expenses, management expenses, financial expenses, operating expenses, income tax, etc.

At first glance, it is five items, isn't it six elements?

"Aunt, you have a rest, I told her. Sit back and put your hands behind your back. "

I pretended to be very cooperative with him, and he said solemnly, I'll test you first. Do you remember the six categories of accounting? "

I calmly replied: "Including assets, liabilities, owners' equity, income, expenses and profits. "

"Correct answer, add ten points. Remember: income and expenses, the professional term in accounting is profit and loss. Repeat it. "

"Oh, you are really learned."

"Just as accounts receivable and accounts payable are called current accounts," he turned to my mother. "In the company I just graduated from, once the boss asked me to see how much people owe us in the current account, and I was fooled. I have never heard of this topic. Current account? When the boss saw me standing there, he went to turn over the books himself. I left after reading it. I took a look. Isn't this' accounts receivable'? How do you call it sexual intercourse? Then I thought, oh, accounts receivable and accounts payable are not equal? The teacher doesn't teach at school, and no one calls it that. " My mother is happy: "this is all summed up by the accountant himself." You studied the scientific name, and we called it an alias. "

You see, I added the daily conversation as soon as I said it, but I think it is still useful.

After pressing the button, my mother briefly introduced the instructions of each subject and said that it would be applied in practice in the future.

I'm so tired. It is difficult for mom to give lectures. I promised to cook today. Let's call it a day.

Thanks for the seriousness upstairs. Your "shock" startled me, and I immediately studied my mother. She said, "I just want you to know the difference between business and industry. I said that the front factory and the back shop are not strict, because the boss is a person and in my eyes is a company. "

It turns out that my mother's company has two independent accounting units. One is a furniture factory, all furniture is not sold in the store, and the other is a furniture store, which also acts as an agent for furniture from other manufacturers. One is a business license, and the other is an individual license, which is independent. In addition, the company is not on the computer.

My original intention is to share the accounting knowledge my mother taught me. I didn't expect so many people with a heart. Since it has been made public, we should pay attention to the influence. In order to reduce the impact, as the "lost era" said, I still "find a place to hide and study hard." Right or wrong is my mother's responsibility, my own fault, or the fault of two people. Do you agree? Silence is acquiescence, that's all!

My mother told me to stop fooling around and learn from you.

Mom's words are imperial edicts. Goodbye!

"Learn Accounting from Mom" Section 3

Author: Sunshine Accounting

I was disgusted by the reply of the brave man and his arrogant tone that day, and my words were inevitably a little extreme. In fact, I don't deny the knowledge and ability of certified public accountants, which has high gold content, but it is a profession, mainly auditing and auditing. Senior accountants are the highest professional titles of accounting and the doers of enterprises.

For an insider, what my mother said may be too simple, just like asking junior high school students to do multiplication problems, and he will disdain it. Boyfriends feel this way. He is waiting for my mother to help me solve practical problems. He will indulge me now, and I always stop my mother after listening to a paragraph. I'm in no hurry. Learn slowly and digest slowly. For example, this afternoon, my mother led us to do ten business questions, involving more than ten subjects. Although I saw those commonly used subjects yesterday, I still feel strange about their application today. My mother said that it would be familiar to use it several times in a few days.

The contents of these three days seem to be nothing, but they are delicious to me. Besides, I went through the books I bought. My mother talked about three chapters, nearly 100 pages. I asked my mother about it, and my mother said, "Just a little. After actually doing it, you can understand it by looking back at the account book. Didn't you see that students nowadays, including college students, are very confused as soon as they go to work? However, if you really work for a while and then study, you will improve quickly. This accountant should first practice the post-theory, and the effect is the best. " I believe what my mother said.

I want to say a few words for my mother here.

It is the problem of accounting separation from industry and commerce. Yes, there are enterprise accounting systems and small enterprise accounting systems now, but in practical work, can you do accounting regardless of the nature of the enterprise? The state has not explicitly stipulated that the original "Industry Accounting System" should be abolished. China's newly promulgated and implemented specific accounting standards are only applicable to listed companies, and non-listed companies still use industry accounting systems. Judging from the actual implementation, the industry accounting system still plays a leading role in the two different forms of specific accounting standards and industry accounting system. Whether the new accounting system will replace professional accounting is still controversial. It is said that it is the general trend, but how many years will it take? Can't wait for the results to come out before settling accounts?

Finally, talk about "flirting". I thought I wanted to adjust the atmosphere of the post so that you could come in and see me talking about accounting without being sleepy. I can't see it if I want to.

What I said before is the general theory of calculation, which is the first lecture and the preliminary discussion of accounting.

Today is the second lecture. Let's start to set up accounts.

Starting today, the furniture company will be established, and you two are the accountants here. According to the needs of the company, we have set up six accounts-cash, bank deposit, expenses (including sales expenses and management expenses), inventory goods, detailed accounts (including current transactions, low-value consumables, wages payable, welfare expenses payable, main business income, main business expenses, taxes payable, paid-in capital, capital reserve, profits this year, etc. ), and small subjects can be recorded in one account, I said. At present, this company has a registered capital of 500,000 yuan, and there are two investors, one with cash of 300,000 yuan and the other with a car, and the evaluation price is also 300,000 yuan. Then this set of entries should do this:

Borrow: 300,000 cash.

Fixed assets 300,000 yuan

Loan: paid-in capital is 500,000 yuan.

Capital reserve-capital premium is 654.38+10,000 yuan.

Then deposit the cash in the bank for capital verification:

Debit: 300,000 yuan from the bank.

Loan: 300,000 yuan in cash.

If they are all invested in cash, which is exactly 500,000 yuan, there will be no "capital reserve". Tell me all about it, lest you don't know what to do after the experience.

The paid-in capital is 500,000 yuan, and the capital reserve is 6,543,800 yuan, totaling 600,000 yuan, which needs to be printed. It is said that this will be paid together when the local tax is declared before 654.38+ 00 next month, and the tax rate is 0.5%. There are also six account books, and each account book needs to be stamped with a "five yuan" stamp, which you saw on the cover of the account book that day. All these should be handled. Let's assume that all these have been paid in and make the following entries:

Debit: management fee 330

Credit: cash 330

Haven't you noticed? My mother doesn't play by the rules. Books are all about assets, and my mother talks about what subjects are involved in the order of business, so I ask my mother. She said: "I just want to subvert the traditional bookkeeping method." "Then cut us?" "I just want to put you this jade carving. Don't you see that many children are taught by their parents at home and admitted to universities? I was really touched when you were young, but I dare not act rashly without precedent. Now the opportunity has come, I want you to go out from home and go directly to the accounting position. Dare not compare with college students, at least higher than those in the same accounting class. This is my goal, and of course you two have to cooperate with me. " My mother is ambitious. My boyfriend was excited when he heard this: "Auntie, do you mean that our road leads to Ariba Bridge? No problem, I will definitely give you a chance! "

I forgot to explain a detail. When we talked the next day, my mother bought six books for each of us, as well as accounting vouchers, accounting vouchers summary table, kraft paper voucher cover, travel expense reimbursement form and document pasting paper. I think these things are familiar to you. I still remember when I made the voucher that day, I wrote 500 thousand into 50 thousand (my mother taught me to write the amount into three paragraphs) I added a 5 in front of it and changed it to 0. My mother saw it and said that there must be rules to correct mistakes. No matter how you make vouchers or keep accounts, once you make mistakes, you are absolutely not allowed to alter, dig out, scrape off or use drugs to eliminate handwriting. You must correct it in the prescribed way. There are three commonly used methods: crossed correction, scarlet letter correction and supplementary registration. Just change a voucher for someone like me.

"Debit: management fee 330

Credit: cash 330

You only need to know this set of items. Now tear it up. "

I don't understand: "Why?"

"Because I want to do this month's business, report to the end of the month, and deal with the business for a few days next month. You are basically an apprentice. Because the accounting accounts are almost calculated month by month, almost. "

"Then we can take Ali directly." He has a short temper.

"It's still Alibaba, Balizhuang!" I corrected him, but actually I forgot what it was.

"Oh, go directly to Shilizhuang, which is farther than Balizhuang!"

His words also amused my mother.

"Also, fixed assets will be depreciated next month, because the fixed assets recorded in that month will begin to depreciate next month, and the reduced fixed assets in that month will not be mentioned from next month."

"What are fixed assets?"

"The book says: Fixed assets refer to assets held for producing products, providing services, renting or managing, with a service life of more than one year and higher unit value. Such as houses, buildings, machinery and equipment, automobiles, large tools, etc. It is the' low-value consumables' with short service life and relatively low price, which can also be seen literally. Fixed assets are generally depreciated by years, some by workload, and some can accelerate depreciation. There are uniform provisions on the depreciation period, such as 20 years for buildings, 10 years for general equipment and 5 years for vehicles. This depreciation period is best given by the tax bureau, so there is no problem of income tax difference. " "This is really a good idea. When I was studying income tax accounting, I was confused by my teacher. I didn't understand. Why does the same thing have to have two years? Do tax law and accounting law have to be different? With such a difference, the accounts are adjusted every year. Now that you mention it, it suddenly dawns on me. Isn't it over to listen to the tax bureau? " Listening to their conversation, I was at a loss. I remember that my mother had a paper in the provincial financial magazine entitled "Suggestions on Eliminating Income Tax Differences". It's too profound for me to study.

Now we need to buy some office supplies.

We deposited all our money in the bank and wrote a "cash check" to withdraw 2000 yuan.

Can you do it?

I thought for a moment, cash is an asset subject, and "borrowing" means increasing, then "lending" means decreasing, and the debt subject is really the opposite. Learned

Debit: cash 2000

Loan: Bank deposit 2000.

Rich, now send someone to buy writing supplies. First of all, he wants to make an iou and borrow cash. This set of entries should be: borrow cash, borrow other receivables, but he will come back soon, so put it in the inventory first. If employees travel, personal debts need to be calculated.

After buying something, the man took the invoice signed by the manager. We saw Hua 1600 yuan, and he returned cash to 400 yuan. The entry is:

Debit: management fee 1600

Credit: cash 1600

"What about cashback?"

"He took the invoice back, using the invoice and cash, which was exactly 2000 yuan. He drew out his IOU, and it was flat. "

Why do you take "management expenses" instead of "sales expenses"?

"As the name implies, the expenditure of the management department is' management expenses', including wages, repair expenses, amortization of low-value consumables, business entertainment expenses, office expenses, property tax, vehicle and vessel use tax, stamp duty, bad debt provision, etc. The expenses of the sales department are' sales expenses', such as transportation expenses, loading and unloading expenses, packaging expenses, insurance expenses, exhibition expenses, advertising expenses, as well as employee salaries, welfare expenses and business expenses.

All right!

There is nothing wrong with your picky, but the initial tone is unacceptable to me. In other words, you make me feel inferior. Later, I also admitted the gold content of the note. After all, it is the most authoritative certificate in the accounting field in China. Maybe I've never been qualified or capable in my life.