初级会计实务第二章负债（Junior accounting practice chapter second liabilities）.doc

初级会计实务第二章负债（Junior accounting practice chapter second liabilities） The second chapter liabilities [basic requirements] (1) accounting for short-term loans, notes payable, accounts payable and accounts receivable; (two) grasp the contents and accounting of the payable staff salaries; (three) grasp the value added tax, should pay the consumption tax, should pay business tax, should pay income tax accounting (four) familiar with dividends payable, interest payable and other payables (five) familiar with the contents of tax payable and other taxes payable; (six) who is responsible for the calculation of long-term loans, bonds payable and long term payables; [examination content] Liabilities are the existing obligations of an enterprises past transactions or events and are expected to cause economic benefits to flow out of an enterprise (1) liabilities are the current obligations of enterprises (two) the liquidation of debts is expected to lead to economic benefits flowing out of the enterprise (three) liabilities are formed by transactions or events of the past Generally, liabilities are divided into two types: current liabilities and long-term liabilities according to their repayment time. 1. current liabilities is 1 years or over a period of 1 years of business in debt, including short-term loans payable, notes payable, accounts receivable, accounts receivable, pre employee compensation payable, taxes payable, dividends payable, other payables. 2. long term liabilities are debts that exceed 1 or more years of an operating cycle, including long-term loans, bonds payable, long-term payments, etc. 1. Section 1 short term borrowings A short-term loan is a loan made by an enterprise to a bank or other financial institution for a period of less than 1 years (including 1 years). The enterprise shall calculate the repayment and repayment of short-term loans through short-term borrowing. The subject of the credit register to obtain the principal amount of the loan, the borrowe