Happy accounting 1: Accounting is not a person.

Wang Xiaoxiao is an accountant in a large enterprise. For the first time, he didn't work overtime that night, but sat in a famous coffee shop in the city, and there was a beautiful girl sitting opposite him. They were having a good talk!

"Do you know, Miss Toby Lin? Accounting is actually not a person! "

"hmm? Isn't Mr. Wang an accountant? Besides, there are accountants in our school! You mean accounting is a job! " Toby Lin raised his own questions.

"you can also say that! In fact, people like us should be called accounting practitioners, or accountants!

professionally speaking, accounting is an economic management work that reflects and supervises the economic activities of a unit with money as the main unit of measurement.

In common parlance, it is an activity to record the flow of money.

for a simple example, you go to the mall to buy a dress, and the salesperson gives you a receipt. You take the receipt to the cashier to pay the money. After the cashier collects the money, you print out receipts, invoices and other vouchers, and you take the voucher to get the clothes!

In this process, money flows from you to the mall, and clothes in the mall flow into your hands! From your point of view, you record the decrease of money and the increase of clothes! This is accounting! "

"I see! Then if the money flows more, is it more complicated? "

"yes! An enterprise has a lot of capital flow every day, and it must be accounted for with the initial vouchers. This is called subsidiary ledger!

summary will be made at the end of the month or year-end, which is called general ledger! Especially by the end of the year, we must prepare reports for people to consult! "

"No wonder you always work overtime. This work is really hard!"

"Not only hard work, but also great responsibility! Once a mistake is made, it will lead to great economic losses, and may even bear legal responsibilities, so accounting work should be meticulous, cautious, honest and trustworthy! This is also the basic quality of our accounting practitioners! " Wang Xiaonao said proudly.

"Ha ha, I felt you were very down-to-earth the first time I saw you! Tell me something else about accounting! "

"ok! Accounting has a very long history. It is the earliest record of primitive people knotting ropes, that is, knotting a knot on the rope and recording how many prey they hit every day!

Later in the Stone Age, people used different ropes to record different prey!

Later, everyone caught different prey, and people wanted to exchange with each other, so there was an equivalent exchange of barter!

it was not until the emergence of money that people used money as the only voucher for equivalent exchange with other items!

In order to better record the circulation of money, accounting appeared. Of course, in ancient times they were called Mr. Accountant! " After Wang Xiaonao was praised, he said proudly.

"So the bookkeeper is an accountant! Really increased knowledge! "

"Of course, the ancient currency circulation was simple after all, and the ancient people seldom borrowed!

There are various ways of currency circulation in modern society, which is even more complicated!

in order to ensure the effectiveness of accounting work, there are requirements for the quality of accounting information disclosed by enterprises!

It mainly includes eight aspects: reliability, relevance, understandability, comparability, substance over form, importance, prudence and timeliness! "

"What do these requirements mean?" Toby Lin asked.

"Reliability is very simple, that is, accounting information must be true, reliable and complete. That is to say, how much money the enterprise has, how much money it owes, how much money it earns, etc. must be truthfully recorded and cannot be concealed! "

"This is easy to understand! The last few don't quite understand! "

"Relevance means that accounting information should be related to the economic decision-making needs of users of financial reports!

that is to say, people can know the operation of your enterprise through accounting information, and you don't need to disclose something that has no practical effect!

For example, if an enterprise buys a piece of equipment for production, it must be recorded and disclosed, and the chairman spent 5 yuan on going out for dinner, so there is no need to record and disclose this! "

"understandability means that accounting information is easy for financial reporters to understand and use! For example, it is obviously inappropriate for you to write accounting information in ancient Chinese! "

"Ha ha, you are so funny! That comparability is that it can be compared with other companies! " Toby Lin said with a smile.

"You are half right. Comparability includes two aspects: first, the accounting information of the same enterprise in different periods can be compared with each other;

second, the accounting information of different enterprises in the same accounting period can be compared with each other!

To meet the comparability requirements, we must comply with the accounting policies, and the accounting policies of the same enterprise or at the same time should be consistent, otherwise it will violate the comparability requirements! "

"oh! That's right! I see! What does it mean that substance is more important than form? I feel this is the most difficult to understand! " Toby Lin asked.

"Well, this is really the hardest!

substance is more important than form, which requires enterprises to confirm, measure and report accounting according to the economic substance of transactions or events, and should not be based only on the legal form of transactions or events.

This means that accounting should be handled according to the actual situation, not just relying on theory!

for example, if an enterprise has limited funds, it rents a factory building to produce by raising funds, which is called financing to lease fixed assets!

The enterprise does not own the property right of this factory, but has the right to use and control, so the accountant should treat this factory as the fixed assets of the enterprise when handling it!

There are many similar examples, such as the transfer confirmation of financial assets, the formation of financial lease through after-sale leaseback, the selection of subsequent measurement cost method and equity method for long-term equity investment, the confirmation of income, the determination of related party transactions, the preparation of consolidated statements, and the fact that bills receivable are not offset when commercial acceptance bills are discounted, etc., all of which need to be handled according to actual conditions! "

"wow! It sounds so complicated, it's really interlaced like a mountain! Does importance mean that accounting information only records important matters, while prudence means that you should be cautious and make no mistakes? "

"Importance requires that the accounting information provided by an enterprise should reflect all important transactions or events related to the financial status, operating results and cash flow of the enterprise. You understand it basically correctly!

For example, houses and equipment purchased by enterprises should be recorded in detail, but if you spend 1, yuan to buy pens and notebooks, you only need to record the 1, yuan together, and you don't need to record in detail which pens and notebooks are for which departments! "

"Prudence requires that enterprises should be cautious in accounting confirmation, measurement and reporting of transactions or events, and should not overestimate assets or income or underestimate liabilities or expenses.

in other words, some things cannot be confirmed, so be cautious when estimating.

For example, an enterprise spent 1 million yuan to buy a set of equipment. If it is estimated that the equipment will be scrapped after 1 years of use, and it will be worthless in the 1th year, then the annual value of the equipment will be reduced by 1, yuan according to the life average method!

this is called depreciation of fixed assets!

suppose the enterprise earned 2, yuan this year, only 1, yuan after deducting the depreciation of fixed assets!

if an enterprise estimates the service life of this equipment as 2 years in order to show the outside world how much money it makes, the annual depreciation will be 5, yuan, and the profit of the enterprise this year will be 15, yuan, which is 5% higher than the original! This violates the principle of prudence! " Wang Xiaoxiao finished and quickly took a sip of coffee.

"oh! There are so many doorways here! "

"that's right! Some listed companies will use the method of changing the depreciation or impairment loss of fixed assets to improve their profits when their profits are not good in a certain year. Therefore, investors must analyze the reasons when they see that the enterprises have good profits in that year, and don't be deceived! "

"Well, what other matters do prudence require besides depreciation of fixed assets?" Toby Lin asked with big blinking eyes.

"In addition to the depreciation of fixed assets, there are also provisions for asset impairment losses, warranty obligations that may occur when goods are sold, expenditures in the research stage of enterprises, and confirmation of deferred assets, etc. There are too many nouns in this, and I will explain them to you later!"

"ok. The last timeliness requirement I understand is that what happened should be recorded in time, not in advance or later, right? "

"exactly. But it must be based on reliability! Sometimes there may be contradictions between timeliness and reliability, which requires temporary disposal! "

"Well, I really learned a lot of accounting knowledge from you today!" Toby Lin said.

"haha, these are relatively simple! It's getting late. I heard there's a movie that looks good recently. Let's go and see it? " Wang asked in anticipation.

"ok! Let's go! "

The lights come on at night, stretching the back of the two young people!