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請問怎么記住每類科目的增加減少在哪個(gè)方向
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你好,資產(chǎn)類賬戶,借方登記增加數(shù),貸方登記減少數(shù);
負(fù)債類賬戶,借方登記減少數(shù),貸方登記增加數(shù),與資產(chǎn)類賬戶相反;
成本類賬戶,借方登記增加數(shù),貸方登記減少數(shù),與資產(chǎn)類賬戶相同,與負(fù)債類賬戶相反;
權(quán)益類賬戶,借方登記減少數(shù),貸方登記增加數(shù),與資產(chǎn)類賬戶相反,與負(fù)債類賬戶相同;
損益收入類賬戶,借方登記減少數(shù),貸方登記增加數(shù),與資產(chǎn)類賬戶相反,與負(fù)債類賬戶相同;
損益成本費(fèi)用類賬戶,借方登記增加數(shù),貸方登記減少數(shù),與資產(chǎn)類賬戶相同,與負(fù)債類賬戶相反;
2020 12/29 17:28
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84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/29 17:31
老師有口訣嗎
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 12/29 17:32
資費(fèi)成,借方登記增加數(shù),貸方登記減少數(shù)
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84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/29 17:35
老師成本類是單獨(dú)一類吧,怎么放在損益類里面啊
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 12/29 17:36
損益收入類賬戶,借方登記減少數(shù),貸方登記增加數(shù),與資產(chǎn)類賬戶相反,與負(fù)債類賬戶相同;
損益成本費(fèi)用類賬戶,借方登記增加數(shù),貸方登記減少數(shù),與資產(chǎn)類賬戶相同,與負(fù)債類賬戶相反;
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84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/29 17:37
損益成本費(fèi)用類是什么意思?。繐p益不就收入和費(fèi)用嗎?
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 12/29 17:37
損益成本費(fèi)用類,比如主營業(yè)務(wù)成本
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84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/29 17:38
嗯吶,知道啦
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/29 17:39
繼續(xù)加油哈,棒棒噠
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84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/29 17:44
老師資費(fèi)成是指資產(chǎn)類成本類和損益類的費(fèi)用類嗎?
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 12/29 17:45
你好,對的,你的理解是正確的??
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84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/29 17:46
好的謝謝老師
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/29 17:46
不客氣,如果對解答滿意可以五星好評哦
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