根据会计科目对应关系的不同情况,会计分录可以分为简单会计分录和复杂会计分录。()
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Part B
Below is a photo showing primary school students receiving military training. Look at the photo and write an essay of about 120 words, making reference to the following points:
1. a description of the photo
2. your comment on such training programs for children
所有者权益类的“本年利润”、“利润分配”科目归属于利润会计要素,由于企业实现利润会增加所有者权益,因而将其作为所有者权益类科目。()
会计期末,收入类科目的增加额一般要通过贷方转出,用以计算经营成果,因此,收入类账户期末通常没有余额。()