b2b jewelry wholesale How to calculate monetary funds

b2b jewelry wholesale

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  1. wholesale puka jewelry Monetary funds refer to the part of the company's operating funds that stay in the currency state during the cycle. The basic characteristics are general acceptability and strongest liquidity. According to different uses and location, monetary funds can be divided into: (1) inventory cash. It is directly used currency, including RMB and foreign currency. (2) Bank deposit. It is monetary funds stored in the bank. (3) Other currency funds. Including foreign deposits, bank bill deposits, bank deposit deposits, and road currency funds. The meaning of monetary assets is greater in the scope of Bitterian funds. It includes not only monetary funds, but also assets that can be used or only for currency, such as securities, accounts receivables, bills receivables, and long -term bond investment. Essence 1. The accounting of inventory cash in order to collectively reflect the collection, support, and deposit of corporate inventory cash. Generally, the "cash" account of the total classification account is generally set. Enterprises with foreign currency business revenue and expenditure should set cash and clear accounts according to RMB and various foreign currencies for detailed calculations. The account of this account registered cash income, the lender registered cash expenditure, the balance was debit, indicating the cash of the current inventory. There are two types of cash diary: three -section and multi -column type. Their registration method is as follows: (1) three -section cash diary account. Based on the cash and payment voucher of the cash of the cashier, the cash and payment vouchers are registered in the order in accordance with the sequence of the business. At the end of the day, calculate the cash income, expenditure, total number and cursers on the day, and check with the inventory cash. (2) Multi -column cash diary account. According to the corresponding subjects of cash income and expenditure, calculate the order according to different sources of income sources and expenditure use. Multi -column diary accounts can set income and expenditure in one account, or "cash income journal accounts" and "cash expenditure journal accounts". When adopting the latter form, it is ended every day. The total number of cash income from the cash income of the cash income should be paid and the balance should be issued in order to verify the current deposit. At the end of the month, the data provided by the multi -columns can be directly recorded in the "cash" and other relevant general classification accounts. Inventory cash income, expenditure and inspection account processing is: (1) Account processing of inventory cash income: When these business occur, you should use the "cash" account to loan related accounts. (2) Accounts for inventory cash expenditure. When such a business occurs, the relevant subjects should be reached and the "cash" subjects should be reserved. (3) Account processing of inventory cash inspection: Discovery in inventory cash: borrow: cash loan: to be treated with property damage -to be treated with liquid assets, when the inventory cash is short: ——Dymother to deal with liquid asset damage: Cash 2. Bank deposit account deposits are calculated by setting up a "bank deposit" account. Enterprises with foreign currency deposits will set up "bank deposits" for detailed accounting according to RMB and various foreign currencies. Such as "bank deposit -USD deposit" and so on. This account debit records the money deposited in the bank, and the lender records the money extracted from the bank. The three -section of the bank deposit and multi -column diary account, the specific form is the same as the cash diary. Bank deposits' income and expenditure account processing: (1) The amount of money deposits into the account processing of banks or other financial institutions: When business occurs, debit the "bank deposit" account and loan related subjects. (2) Accounts to withdraw cash or expenditure funds from banks or other financial institutions. When business occurs, it shall lend "cash" and other relevant subjects to loan "bank deposits".

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