Changping, Dongguan accounting books books campus gold Group was established in 2004, tens of thousands of customers on the service, office area of ??10,000 square feet, through the ISO9001: 2000 international quality system certification, is now set tax accountants firms, accounting firms, financial consulting firms, bookkeeping company, business registration agency, intellectual property agents, Internet companies, software development companies, accounting college in one. Relying gold gold book books business bookkeeping firm for more than 10,000 of the platform and the advantages, so that students learn to the real place to do accounts, exercise real data, so accounting training not only to stay in the classroom, but close to the actual operation learning that is to do the accounting work, so that students quickly accumulate 3-5 years accounting experience, through taxation director and manager positions. 1, with two examples to help you learn the management accounts accounting: accountability attack system, refers to the power of money to get receive money or pay duties as a symbol to determine current income and expenses. Whenever the powers and duties have been episodes of his cost of the current period income is now complete, whether the money is not a payment should ensure that the current income and expenses; provided that does not belong to the current period's income and expenses, even if the money is in the current period payment, nor deserve as current income and expenses. Complete payment system, refers to the practice of payment of money as a symbol to determine current income and expenses. Where cash income or expenses in the income received by the practice, should be as accrued income and expenses; cash income or expenses provided that does not belong to the current period, not deserve as current income and expenses. 2, the difference between the two accounts: As income and expenses not recognized in accordance with the same accounting management accounts of two episodes of the differences between the foundation on accounting management accounts. One tube GL account settings are not the same. Accountability system exists episodes prepaid and accrued expenses and other questions, and payment system to complete these questions do not exist, so the management accounts of two accounting foundation is not the same set of subjects. Second, accounting management accounts of complexity is not the same. Accountability system under the end of the period after the onset of the books to record the ability to adjust the profit and loss accounts, accounting contrast trouble. And in the payment system is completed, final adjustments not recorded on the books, to the profit and loss accounts, the procedures simple comparison. Third, the effect of accounting management accounts are not the same. Two kinds of root canal due account accounting recognition of revenues and expenses in accordance with not the same, then the onset of the effect is not the same as accounting management accounts, including accounts out is not the same amount of income and expenses, profit and loss accounting figures are not the same. Example, a unit in February 2015 following the onset of the economic business: selling price of 60,000 yuan A batch of goods, payment has been accommodating banks. Sale price of 80,000 yuan B commodity group, received a two-month commercial bills one. Oriental Bank last month told receive money owed $ 50,000. Bank received 45,000 yuan advance payment propionate merchandise. Bank deposits to pay production costs 70,000 yuan this month. Bank deposits to pay 30,000 yuan last month, the cost of materials. Bank deposits paid for materials 90,000 yuan. China this month bear all company services 35,000 yuan, the purchase price under the contract extension to pay next month. Please accounting account accounting root canal under two kinds of losses. From the above calculation results can be determined, due to the onset of the system is based on powers to regulate the perfunctory accounts to determine ownership of income and expenses, ratio, and therefore, it is more accurate profit and loss accounts, and payment system to reflect the company's complete lack of cash inflows demand for financial hazard preparedness. 3, the use of two accounting analysis is based on the accrual basis to continue to operate and manage accounts to accurately distinguish staging premise property management accounts are not the same period, liabilities, income, expenses and other factors attributable to the management accounts and the use of such accounts, perfunctory, withholding, and other projects to record deferred property and liability, etc. thus constructed. The company is operating activities continue ad infinitum, and its loss will have phased accounting. Accountability system attack can compare results accurately reflect the specific operational management accounts period, but there are limitations when you reflect the company's finances. It seems an excellent operator, high power companies in the property but may not have the appropriate balance sheet liquidity funds fall into financial predicament, which is due on the income statement accountability system to attack accrued revenues and expenses are reflected in the income statement, and its balance sheet in the property is somewhat reflected as cash payments, some reflected as debts. Payment system in order to complete the payment of money as a symbol determine current income and expenses, accounting simple, easy to understand, through the cash flow statement can really reflect the dynamic financial situation, to alert the financial danger, but the payment system can not be fully complete and accurate reflect the company's operating results. The primary approach to the management accounts is to provide accurate real tube account information to management accounts information use who use the system and attack powers in any case can not reach the primary principle of requirements management accounts. To this end, China's management accounts system adopted accountability system and the onset of the management accounts and payment are made in two complete accounting of the use of foundation coexist. Government guidelines on management accounts, the government managed account system consists of financial management accounts and accounting management accounts. Financial management accounts episodes chosen accountability system, accounting management accounts and payment is usually used to complete the system. The company's management accounts criteria, the company managed accounts usually chosen accountability system recognize the onset of income and expenses, but also in accordance with common practice in the world, under the installment sale method promised to complete the selection and payment system recognize revenue. When the end of the period, the income, expenses and other factors management accounts on cash basis for the completion of the system to adjust the cash flow statement cash flow. Each Training Center Address: Humen: 5th floor (0769-85127114) Tangxia Pacific Plaza Building, Humen Town, Dongguan City Design: Town, Dongguan City Tong Long Road No. 63, Room 1007 (0769-82065916) Chang Mei Wah Centre: Dongguan Long 安镇莲 Peak Road on the 12th surplus commercial exhibition, 3rd Floor (Chang secondary schools across) 0769-85308493 Changping: Changping Town, Dongguan City, Slate Nanpu Road (6th floor Tianhong commercial building next to the expert) 4 0769-83500331 South City: Gimhae Building, Room No. 56 (Hongfu intersection behind the site), Block B, 505 City Road, Dongguan 0769-88888925 85120631 Guantai Houjie: Houjie Town, Dongguan Municipal beside Houjie Square (now a soup), 5th Floor (Houjie Gome side) 0769-81638008 Shilong: Shilong Town, Dongguan City, New Bridge Street, 3rd Floor, The Department of McDonald's (on the 3rd floor of the back door) 0769-81272100 qq: 2357366195 liaobu: Liaobu Town Bo Street, third floor, No. 44 (0769) 82,815,001 Huizhou: Huizhou City Medina Road, 13th Floor (Renrenle opposite) No. 69 Daly Mansion 0752-2104180 15019185672 chancheng: 16th Floor, Foshan Zumiao 33 flowers 1601-1605 0757-82907681 three main plaza Water: Sanshui District, Foshan City, southwest, Xinhua Road 10, 303 (after Western Kentucky shadow on the stairs) 0757-87775400 Zhaoqing: Zhaoqing City Construction Commercial Building, 12th Floor, 46 three-way A05 gold ledger accounting firm 0758-2208766 6183066 Anyuan: Ganzhou Anyuan County Wentai Computer Art School (next to the sports center) 13607978118 Sanya: Sanya Jiefang Road Automotive Building, Room 704 0898-66600719 38275695 Changping accounting training, accounting courses Changping, Dongguan Changping accounting training school, Changping accounting training institutions, Changping accounting training center, Changping accounting certificate training, Changping accounting research training, Changping accounting gymnastics training, Changping accountant from certificate training, Changping accounting training for gold books Changping campus site : http: //cp.jinzhangben.cn course please contact Chou QQ1935784110