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在一次《会计学基础》课程的小测验中,有这样两笔经济业务: 1、用银行存款支付下季度报纸杂志订购费150元。 2、银行通知上季度借款利息为300元,用银行存款支付。要求对上述经济业务编制会计分录。小王很快地做出了答案。他的答卷是这样写的: 第一笔业务: 借:管理费用 150.00 贷:银行存款 150.00 第二笔业务: 借:管理费用 300.00 贷:银行存款 300.00 老师在评卷时打了“×”,并扣了分。小王不知为什么错了,跑去找老师辅导。小王问:老师,我这两道题怎么错了,难道报
In a small quiz of the “Accounting Basics” course, there are two economic businesses: 1. Use bank deposits to pay for subscription fees of 150 yuan for newspapers and magazines in the next quarter. 2. The bank notified the borrowing interest of 300 yuan in the previous quarter and paid it with bank deposits. Requires the preparation of accounting entries for the above economic operations. Xiao Wang quickly answered. His answer was written like this: The first business: Borrowing: Administrative expenses 150.00 Loans: Bank deposits 150.00 Second business: Borrowing: Administrative expenses 300.00 Loans: Bank deposits 300.00 The teacher made a “×” in the evaluation and Deducted points. Xiao Wang did not know why he was wrong and ran for teacher guidance. Xiao Wang asked: Teacher, how are these two questions wrong?