第二章借贷记账法练习（The second chapter is the practice of debit and credit bookkeeping）.doc

第二章借贷记账法练习（The second chapter is the practice of debit and credit bookkeeping） The second chapter is debit bookkeeping Fill in the blanks 1. a mark or item that classifies accounting elements according to their specific contents is called. 2. according to the economic contents reflected by the accounting items, they can be divided into,,, and common categories, And the six kind. 3., accounting procedures can be divided into two categories according to detailed procedures. Items further subdivided into the general classification are referred to as. 4., the account is based on the establishment of a certain, used, recorded and recorded in various economic transactions caused by changes in the process and results. 5. debit and credit accounting law, the amount of the account on the left side of the record column called, the amount of the record column called the right. The amount recorded in the account of the account that reflects the increase or decrease of the business arising from the economic transaction is called the debit to which the debit is called. The current amount is the total amount of the debit or credit of the account during a certain accounting period. 6. borrow bookkeeping, which party registration account increases, which is reduced by the account party registration, decision, asset account debit said assets, lenders said the assets, liabilities and owners equity debit said liabilities and owners equity, credit the liabilities and equity of the business. 7. double entry bookkeeping, cost accounts to increase the cost of the party registration is used to register the expense account cost increase is a revenue account, used to register the income increase of the party is. 8. the end of balance of the asset account = + this period - the current balance of the balance of liabilities and owners equity account = + current period - this issue. 9. according to the difference in each record of business transactions, accounting methods can be divided into two