Code of Ethics for Professional Accountants: 2 - Integrity [专业会计师的道德守则 – 诚信]

1. To maintain the highest level of trust in accountancy and ensure that the work of accountants, tax advisers, insolvency practitioners, and auditors is of the best caliber, they must adhere to the highest standards of professional conduct.

2. Therefore, the Code of Ethics and its obligations are a crucial part of the accounting profession’s commitment to these standards.

3. Integrity implies fair dealing and truthfulness

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1. 为了保持对会计业的最高信任，并确保会计师、税务顾问、清盘师和审计师的工作具有最佳素质，他们必须遵守最高的职业行为守则。

2. 因此，遵守《会计师道德守则》及其所要求的义务，是会计行业对这项要求的承诺。

3. 诚信意味着公平交易和真实性。

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

Code of Ethics for Professional Accountants

专业会计师的道德守则

1. General [一般规定]

https://lnkd.in/edGQ-pwN

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EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则

1. Installment 1: The Five Fundamental Principles
第1部分：五项基本原则

https://lnkd.in/ejcPeeBe

2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats
第2部分：概念框架 - 第1步，识别威胁

https://lnkd.in/d3659FrM

3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats
第3部分：概念框架 - 第2步，评估威胁]

https://lnkd.in/dq_etMuE

4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats
[第4部分：概念框架 - 第3步，应对威胁]

https://lnkd.in/eeWNBvCj

5. Installment 5: Independence
[第5部分：独立性]

https://lnkd.in/e2djV-Bm

6. Installment 6: Conflicts of Interest
[第6部分：利益冲突]

https://lnkd.in/eARU7CMj

7. Installment 7: Inducements, Including Gifts and Hospitality
[第7部分：利益诱导]

https://lnkd.in/eBzTPfcw

8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs]
[第8部分：应对不遵守法律法规 [企业中的专业会计师]

https://lnkd.in/eisunHu5

9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs]
[第9部分：应对不遵守法律法规 [专业执业会计师]

https://lnkd.in/eCa9rFSQ

10. Installment 10: Pressure to Breach the Fundamental Principles
[第10部分：导致违反基本原则的压力]

https://lnkd.in/eCHaR7Us

11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias
[第11部分: 会计师应有的角色和心态 -- 对偏见的重视]

https://lnkd.in/eJ5v2iv5

12. Installment 12: The Building Blocks Installments
[探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分]

https://lnkd.in/dK2VUbT9

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👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy

十面皇庭系列 78 - 工业法庭奇侠 – 18年告过26个老板 [The Industrial Court Saga Sued 26 bosses in 18 years]

1. 2019年，我们发表了关于一名雇员在过去15年告过22个老板的系列分享，并被网友称为传奇人物

2. 该员工被解雇的原因除了表现不佳和工作习惯不尽如人意之外，也包括没有达到雇用要求以及表现和行为不符合预期。

3. 而在后面的案件，在工作申请中提供虚假信息 [伪造 CV] 成为被解雇的主要原因。

4. 尽管该员工在起诉 Shock Media Studio Sdn Bhd 的案件中达成庭外和解，但工业法庭决定继续审理各方提交的文件和诉状，并公布其调查结果，同时也提醒雇主要注意 "简历欺诈 "或 "申请欺诈 "的风险。

5. 或许江山易改本性难移，尽管如此，此雇员似乎并没有安分过

6. 在起诉 ITZ My Treats Sdn Bhd 的案件（2021年第1128号裁决）中，工业法庭发现，这名连续被解雇的雇员，在17年内总共提交了26个案件，数量之多令人吃惊。

7. 工业法庭对证据进行了评估，工业法庭提出了以下意见作为补充：

👉 "虽然索赔人没有任何代表律师，但索赔人似乎很熟悉工业法庭的操作和程序，因为他在吉隆坡工业法庭一直是个熟悉的人。

👉 从提交的案件数量来看，工业法庭发现，终止索赔人就业的原因一直是他的表现不佳，工作态度不理想，不能满足工作要求，没有达到预期的表现标准和行为。

👉  虽然雇员以前在工业法庭的记录可能与新案件的指控没有直接关系，但工业法庭可以对该事实进行司法认知，并可以推断出该雇员的工作态度和可信度。

👉  索赔人似乎对在公司长期工作不感兴趣，只是在等待因他最清楚的原因而被终止雇用"。 ("（重点强调）。

8. 因此，工业法庭维持了公司解雇的决定【即：公司赢了这场官司】。

9. 他收手了吗？遗憾的是，似乎没有。

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1. In 2019, we published a series of stories about 22 unfair dismissals brought by an employee against his former employer.

2. the reasons for dismissal included, in addition to poor performance and unsatisfactory work habits, failure to meet employment requirements, and performance and behaviour that did not meet expectations.

3. In the latter case, the provision of false information in the job application [falsified CV] was the main reason for dismissal.

4. Although the employee reached an out-of-court settlement in his case against Shock Media Studio Sdn. Bhd., the Industrial Court decided to continue to review the documents and pleadings submitted by the parties and to publish its findings, warning employers of the risk of "CV fraud" or "application fraud".

5. While it is true that it is difficult to change one's personality, the employee did not appear to have reached a comfortable place in his or her job.

6. The Industrial Court concluded that the employee in the case against ITZ My Treats Sdn Bhd (Award No. 1128 of 2021) had submitted an extraordinary total of 26 cases over a period of 17 years, during which he had been consistently dismissed. 

7. The evidence was assessed by the Industrial Court, which made the following additional observations.

👉  “Though the Claimant did not have any legal representation, the Claimant seems to be well acquainted with industrial court practice and procedure, as he has been a familiar face in the Kuala Lumpur Industrial Court.

👉  From the number of cases filed, the Court finds that the reason for the termination of the Claimant’s employment has always been his poor performance, unsatisfactory working attitude, inability to meet job requirements and not meeting expected performance standard and behavior.

👉  Although the previous records of an employee in the Industrial Court may not be directly relevant to the allegations in a new case, the court can take judicial notice of the fact and can infer about the employee’s working attitude and credibility.

👉  The Claimant seems not interested to work long in a Company and was just waiting to be terminated of his employment for reason best known to him.”  (emphasis added)

8. As a result, the Industrial Court upheld the company's decision to dismiss [i.e.: the company won the case].

9. Has he stopped yet? Sadly, it appears not.

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy

Code of Ethics for Professional Accountants: 1 - General [专业会计师的道德守则 – 一般规定]

1. To maintain the highest level of trust in accountancy and ensure that the work of accountants, tax advisers, insolvency practitioners, and auditors is of the best caliber, they must adhere to the highest standards of professional conduct.

2. Therefore, the Code of Ethics and its obligations are a crucial part of the accounting profession’s commitment to these standards.

🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 为了保持对会计业的最高信任，并确保会计师、税务顾问、清盘师和审计师的工作具有最佳素质，他们必须遵守最高的职业行为守则。

2. 因此，遵守《会计师道德守则》及其所要求的义务，是会计行业对这项要求的承诺。

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则

1. Installment 1: The Five Fundamental Principles

第1部分：五项基本原则

https://lnkd.in/ejcPeeBe

2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats
第2部分：概念框架 - 第1步，识别威胁

https://lnkd.in/d3659FrM

3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats
第3部分：概念框架 - 第2步，评估威胁]

 

https://lnkd.in/dq_etMuE

4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats 

[第4部分：概念框架 - 第3步，应对威胁]

https://lnkd.in/eeWNBvCj

5. Installment 5: Independence 

[第5部分：独立性]

https://lnkd.in/e2djV-Bm

6. Installment 6: Conflicts of Interest 

[第6部分：利益冲突]

https://lnkd.in/eARU7CMj

7. Installment 7: Inducements, Including Gifts and Hospitality 

[第7部分：利益诱导]

https://lnkd.in/eBzTPfcw

8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs] 

[第8部分：应对不遵守法律法规 [企业中的专业会计师]

https://lnkd.in/eisunHu5

9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs] 

[第9部分：应对不遵守法律法规 [专业执业会计师]

https://lnkd.in/eCa9rFSQ

10. Installment 10: Pressure to Breach the Fundamental Principles 

[第10部分：导致违反基本原则的压力]

https://lnkd.in/eCHaR7Us

11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias 

[第11部分: 会计师应有的角色和心态 -- 对偏见的重视]

https://lnkd.in/eJ5v2iv5

12. Installment 12: The Building Blocks Installments 

[探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分]

https://lnkd.in/dK2VUbT9

🍄🍄🍄🍄🍄🍄🍄🍄🍄🍄

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy

8. Responsibility of Labour Officers [职场必备法律知识 - 劳工部官员的责任]

1. It is important to remember that labour officers are responsible for a wide range of activities in addition to presiding over labour court proceedings at all times.

2. Workplace Inspections, providing advice, and enforcing the law are some of the additional tasks of the labour officers. 

3. Join our Telegram - http://bit.ly/YourAuditor

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1. 重要的是，劳工部官员除了主持劳工法庭的诉讼外，还负责执行一系列的其他任务。

2. 工作场所检查、提供建议和执法是劳工部官员的一些其他任务。

3. 加入我们的 Telegram - http://bit.ly/YourAuditor

🍄🍄🍄🍄🍄🍄🍄🍄🍄🍄

#劳工法之道博大精深，#建议深度学习
#职场必备法律知识

Essential Legal Knowledge for the Workplace

1. Malaysian Labour Law and Dispute Resolution System

[马来西亚劳工法和争端解决系统]

https://lnkd.in/eKJPwJ5M

2. The Employment Act 1955 [1955 年劳工法令]

https://lnkd.in/ejhrzdVi

3. Industrial Relations Act 1976 [1976 年劳资关系法令]

https://lnkd.in/ejnF4KaV

4. Labour Department [劳工部]

https://lnkd.in/eeMJu9-A

5. The function of the Department of Industrial Relations [劳资关系部的职能]

https://lnkd.in/eNsGZUdB

6. Jurisdiction and Powers of the Courts – Labour Courts
[法院的管辖权和权力 – 劳工法庭]

https://lnkd.in/e2Z_xvKa

7. Labour Court Proceedings
[劳工法庭诉讼程序]

https://lnkd.in/evSxhurM

8. Responsibility of Labour Officers
[劳工部官员的责任]

https://lnkd.in/eKfcfNc2

9. What cases can be brought to the Labour Court - 1
[哪些案件可以提交到劳工法庭 - 1]

https://lnkd.in/egJ-NPeQ

10. What cases can be brought to the Labour Court - 2
[哪些案件可以提交到劳工法庭 - 2]

https://lnkd.in/e-mDwUQ6

11. What cases can be brought to the Labour Court - 3
[哪些案件可以提交到劳工法庭 - 3]

https://lnkd.in/e_jAGVVs

12. What can be done against Employees who are Absent Without Permission
[对无故旷工的员工，可以采取什么措施]

https://lnkd.in/d4EfVWAw

13. Can a party at the Labour Court be represented by a Lawyer or Other Person?
[劳动法庭的当事人 能否由律师或其他人员代表？]

https://lnkd.in/er3rMzXs

🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸

劳工法修订更新系列

1. 2021年劳工(修正)法案
[The Employment (Amendment) Bill 2021]

https://lnkd.in/efZqHA_2

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

Employment and Staff Handbook Policies / 员工手册系列篇

Disclaimer: All of the samples presented here are offered solely for educational reasons.

Please keep in mind that, even if the information supplied is practical, there is no assurance as to its correctness or legality. Visitors from all over the world come to our website to read the articles, and each company is unique. Consequently, # it is equally important to check with a lawyer or human resources professional to verify that your legal interpretations and judgments are accurate for your current circumstance].

The employer is highly urged to have the policy examined by a lawyer before it is distributed to employees if the policy has legal ramifications, is inherently litigious, or has a personal impact on employees (e.g., security protocols).

Communicate with your lawyer and have the lawyer analyse the legal ramifications and suitable language of the policy.

免责声明 - 所有以下所提供的样本只供参考而已：

✅ 请注意，所提供的信息虽然实用，但不保证其准确性和合法性。 此网站由世界各地的读者阅读，每家公司的情况都不一样。因此，#同样也建议向您的律师或HR顾问咨询，以确保您的法律解释和决定对您当下的状况是正确的]。

✅ 如果政策具有法律影响，本质上就具有诉讼性，对员工有个人影响（如安全程序），用人单位在分发政策之前，强烈建议让律师审查政策。

✅ 确保你与你的律师沟通，让律师审查政策的法律含义和适当的措辞。

1. Employment and Staff Handbook Policies
[员工手册]

👉 https://lnkd.in/eMVw8Pej

2. Remuneration
[薪酬政策]

👉 https://lnkd.in/eBpz_x5f

3. No Smoking Policy
[禁止吸烟政策]

👉 https://lnkd.in/e8EQ4CPH

4. Drugs Policy
[药品政策]

👉 https://lnkd.in/eHE8vk-X

5. Alcohol Policy
[酒精政策]

👉 https://lnkd.in/ezKyKFdx

6. Severe Weather and Disruption to Public Transport Policy
[天气恶劣和公共交通中断政策]

👉 https://lnkd.in/ehzTqENn

7. Environmental Policy
[环境政策]

👉 https://lnkd.in/ee46j2tF

8. Communications, Email, and Internet Policy
[通讯电子邮件和互联网政策 ]

👉 https://lnkd.in/eBs2cHaJ

9. Whistleblowing Policy
[举报政策 ]

👉 https://lnkd.in/e4h-QZ9H

10. Social Media Policy
[社交媒体政策]

👉 https://lnkd.in/eWj2xcuH

11. Communications, Email, Internet Policy, and Social Media Policy
[通讯电子邮件互联网政策和社交媒体政策]

👉 https://lnkd.in/evJRA5D7

12. Company Car Policy
[公司车政策]

👉 https://lnkd.in/eTEzr_pz

13. Private Car Allowance Policy
[私家车补贴政策]

👉 https://lnkd.in/eKsr7neC

14. Emergency Leave for Care of Dependants Policy
[照顾家属的紧急假政策]

👉 https://lnkd.in/ewxss5km

15. Employee Search Policy
[工作人员搜查政策]

👉 https://lnkd.in/eJ5SU5Ai

16.Dress and Appearance Policy
[着装政策]

👉 https://lnkd.in/eGWf4bRY

17. Personal Relationships at Work Policy
[职场人际关系政策]

👉 https://lnkd.in/exrM3Agk

18. Outside Business Interests Policy
[公司外的商业利益政策]

👉 https://lnkd.in/ex4CHi3w

19. Time Off for Medical and Dental Appointments Policy
[医疗和牙科预约政策]

👉 https://lnkd.in/etheiHWs

20. Staff Retention Policy
[员工保留政策]

👉 https://lnkd.in/eaiki6Vn

21. Compassionate Leave Policy
[恩恤休假政策]

👉 https://lnkd.in/ecy4pZms

22. Bring Your Own Device (BYOD) Policy
[员工自携电子设备政策]

👉 https://lnkd.in/eGB2NkcZ

23. Mobile Phone Use Policy
[手机使用政策]

👉 https://lnkd.in/ekGmbBSb

24. Political Activity in the Workplace Policy
[工作场所中政治活动政策 ]

👉 https://lnkd.in/eiAdfDDP

25. Work-related Social Events Policy
[与工作相关的社交活动政策]

👉 https://lnkd.in/e3AZUBth

26. Policy on Religious Observance in the Workplace
[工作场所的宗教信仰政策]

👉 https://lnkd.in/ePpkvAyN

27. Notice Periods Policy
[通知期限政策]

👉 https://lnkd.in/ehTX8KBk

28. Retirement Policy
[退休政策]

👉 https://lnkd.in/eiaq9eSi

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

Employee Resignation or Termination of Employment Series
#员工辞职或雇佣合约终止系列:

1. Staff Termination and Resignation: Acknowledgement of Resignation
[辞职确认]

👉 https://lnkd.in/eCgP-qvm

2. Staff Termination and Resignation: Exit Interview Form
[辞职面试表格]

👉 https://lnkd.in/efwMitir

3. Staff Termination and Resignation: Termination of Employment
[解除合约]

👉 https://lnkd.in/ebgzvpRx

4. Staff Termination and Resignation: Termination of Employment without Settlement Agreement
[作出赔偿的合约解除]

👉 https://lnkd.in/erepjVFX

5. Staff Termination and Resignation: Letter Placing an Employee on Garden Leave following Resignation
[员工辞职或雇佣合约终止: 雇员辞职后休花园假的信函]

👉 https://lnkd.in/e5-cT_hT

6. Staff Termination and Resignation: Letter Enclosing a Settlement Agreement
[员工辞职或雇佣合约终止: 附带和解协议的信函]

👉 https://lnkd.in/erxcTQgN

7. 员工辞职或雇佣合约终止: 终止雇用检查表
[Staff Termination and Resignation: Termination of Employment Checklist]

👉 https://lnkd.in/eWm4V5dP

8. 雇主指导说明: 退休人员处理
[Guidance Notes for Employers: Handling Retirements]

👉 https://lnkd.in/eaaYQ_8s

9. Staff Retirements - Notification of Intended Retirement Date
[雇员退休计划通知]

👉 https://lnkd.in/eQrgiZVg

10. Staff Retirements - Acknowledgement of Retirement
[雇员退休确认书]

👉 https://lnkd.in/eShWMZya

11. Staff Retirements - Deed of Variation – Retirement Clause
[变更契约 -- 退休条款]

👉 https://lnkd.in/eQbjfDmy

12. Employees Who Resign Without Notice
[员工不告而别，老板能怎样?]

👉 https://lnkd.in/e7n69Xih

13. Employers – Employees Labour Disputes in Peninsular
[注意，雇主也是可以去劳工部告员工的]

👉 https://lnkd.in/e_2CbvSs

14. Dismissing Employees In Malaysia
[在马来西亚，关于员工解雇]

👉 https://lnkd.in/eN7wvaN5

15. [The difference between an employee leaving within 3 months and around 2 years is more than you can imagine!
[员工3个月内和2年左右离职，差别超乎你的想象!]

https://lnkd.in/e9s97wDv

16. Statutory Minimum Wages - Why Pay Raise is Important?
[法定最低工资 – 为什么加薪很重要]

https://lnkd.in/eGEvjU6C

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 Stay in touch with us

1. Website ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. Blog ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy

Bookkeeping - Everybody Can Do It - 36: Discount Received [簿记 - 人人都能做到 - 36：购货折扣]

1. 当买方接受卖方的现金折扣时，我们使用 “购货折扣 ”这一术语来形容。

2. 所收到的折扣会导致公司的开支减少，并在记账系统中记录为购货折扣账户 [Discount Received Account]。

3. 在插图中阅读更多内容

4. 下载 - https://www.ccs-co.com/post/ccsinsights182-2022

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. The term “Discount Received" describes when a buyer accepts a cash discount from a seller.

2. The discount received results in a reduction in the company's expenses and is recorded as a Discount Received Account in the bookkeeping system.

3. Please read more in the illustration

4. To Download - https://www.ccs-co.com/post/ccsinsights182-2022

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列

1. Introduction
https://lnkd.in/e7cE-w5t

2. Bookkeeping and Accounting
[簿记和会计]

https://lnkd.in/eCH6QSXS

3. Assets, Liabilities, and Owners' Equity
[资产、负债和所有者权益]

https://lnkd.in/ek3mcZsW

4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式：资产 = 负债 + 股权权益]

https://lnkd.in/epqremW6

5. Expenses & Revenues
[支出和收入]

https://lnkd.in/ebFSk48G

6. Transactions
[交易]

https://lnkd.in/ec8qyjuE

7. Accounts
[账户]

https://lnkd.in/ewT2ZaZs

8. Accounting Accrual System
[会计权责发生制]

https://lnkd.in/exwZCBXu

9. Accounting Double Entry System (1)
[会计复式记账法(1)]

https://lnkd.in/ejA5Ddxx

10. Accounting Double Entry System (2)
[会计复式记账法(2)]

https://lnkd.in/ehZev2HZ

11. Recording Transactions
[商业交易的记载]

https://lnkd.in/e5BS4jip

12. Purchase on Credit
[ 赊账采购]

https://lnkd.in/e2TFvZ6U

13. Purchase on Cash
[现金采购]

https://lnkd.in/evf2vjz7

14. Sale on Credit
[赊账销售]

https://lnkd.in/eXqG_G3k

15. Sale on Cash
[现金销售]

https://lnkd.in/ecD8ZYGf

16. Unearned Revenue
[未赚取的收入]

https://lnkd.in/eUFvDDhq

17. Prepaid Expenses
[预付费用]

https://lnkd.in/eKm_eN2K

18. Unrecorded Expenses (1)
[未入账的费用 (1)]

https://lnkd.in/eg3B286H

19. Unrecorded Expenses (2)
[未入账的费用 (2)]

https://lnkd.in/ei9WTWwS

20. Unrecorded Revenue
[未入账的收入]

https://lnkd.in/euE5jhBQ

21. What Is Depreciation
[什么是折旧]

https://lnkd.in/eGTQsT8V

22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]

https://lnkd.in/emtmDSY8

23. Useful Life
[使用期限]

https://lnkd.in/ez8yhVdg

24. What is a Depreciation Schedule
[什么是折旧表]

https://lnkd.in/eFkUV2Tc

25. Types of Depreciation - Straight Line Depreciation
[折旧的类型 - 直线折旧]

https://lnkd.in/eacv55gK

26. Types of Depreciation - Diminishing Balance Method
[折旧的类型 - 递减平衡法]

https://lnkd.in/ebnrqt3P

27. Types of Depreciation - Units of Production Depreciation Method
[折旧的类型 - 生产单位的折旧]

ttps://lnkd.in/eT5A3uuN

28. Accumulated Depreciation
[累计折旧]

https://lnkd.in/eUQbv2XT

29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]

https://lnkd.in/ekEMnjyc

30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]

https://lnkd.in/etzTkEnG

31. Types of Discount – Trade Discount
[折扣的类型 - 贸易折扣]

https://lnkd.in/eS896jVa

32. Types of Discount – Cash Discount
[折扣的类型 - 现金折扣]

https://lnkd.in/ePbs6cWf

33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]

https://lnkd.in/ecWSHm87

34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]

https://lnkd.in/ee5XpVa4

35. Discount Allowed
[销货折扣]

https://lnkd.in/e6rPBqmP

36. Discount Received
[购货折扣]

https://lnkd.in/eMJ-zHab

37. Exercise - 1
[练习 - 1]

https://lnkd.in/eg6ZgmGW

38. Exercise - 2
[练习 - 2]

https://lnkd.in/erTxxKp2

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy

Bookkeeping - Everybody Can Do It - 35: Discount Allowed [簿记 - 人人都能做到 - 35：销货折扣]

1. 当卖方为其买方提供折扣以换取提早付款时，这类型现金折扣，我们称之为“销货折扣”。

2. 如果授予买方销货折扣，卖方的收入就会减少，这在会计记录中显示为“销货折扣账户” [Discount Allowed Account]。

3. 在插图中阅读更多内容

4. 下载 - https://www.ccs-co.com/post/ccsinsights182-2022

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. When a seller offers a cash discount to its buyers in exchange for prompt payment, this type of cash discount is what we call a “Sales Discount.“

2. If a cash discount is granted, the seller's revenues are reduced, shown in the accounting records as a “Discount Allowed Account”.

3. Please read more in the illustration

4. To Download - https://www.ccs-co.com/post/ccsinsights182-2022

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列

1. Introduction
https://lnkd.in/e7cE-w5t

2. Bookkeeping and Accounting
[簿记和会计]

https://lnkd.in/eCH6QSXS

3. Assets, Liabilities, and Owners' Equity
[资产、负债和所有者权益]

https://lnkd.in/ek3mcZsW

4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式：资产 = 负债 + 股权权益]

https://lnkd.in/epqremW6

5. Expenses & Revenues
[支出和收入]

https://lnkd.in/ebFSk48G

6. Transactions
[交易]

https://lnkd.in/ec8qyjuE

7. Accounts
[账户]

https://lnkd.in/ewT2ZaZs

8. Accounting Accrual System
[会计权责发生制]

https://lnkd.in/exwZCBXu

9. Accounting Double Entry System (1)
[会计复式记账法(1)]

https://lnkd.in/ejA5Ddxx

10. Accounting Double Entry System (2)
[会计复式记账法(2)]

https://lnkd.in/ehZev2HZ

11. Recording Transactions
[商业交易的记载]

https://lnkd.in/e5BS4jip

12. Purchase on Credit
[ 赊账采购]

https://lnkd.in/e2TFvZ6U

13. Purchase on Cash
[现金采购]

https://lnkd.in/evf2vjz7

14. Sale on Credit
[赊账销售]

https://lnkd.in/eXqG_G3k

15. Sale on Cash
[现金销售]

https://lnkd.in/ecD8ZYGf

16. Unearned Revenue
[未赚取的收入]

https://lnkd.in/eUFvDDhq

17. Prepaid Expenses
[预付费用]

https://lnkd.in/eKm_eN2K

18. Unrecorded Expenses (1)
[未入账的费用 (1)]

https://lnkd.in/eg3B286H

19. Unrecorded Expenses (2)
[未入账的费用 (2)]

https://lnkd.in/ei9WTWwS

20. Unrecorded Revenue
[未入账的收入]

https://lnkd.in/euE5jhBQ

21. What Is Depreciation
[什么是折旧]

https://lnkd.in/eGTQsT8V

22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]

https://lnkd.in/emtmDSY8

23. Useful Life
[使用期限]

https://lnkd.in/ez8yhVdg

24. What is a Depreciation Schedule
[什么是折旧表]

https://lnkd.in/eFkUV2Tc

25. Types of Depreciation - Straight Line Depreciation
[折旧的类型 - 直线折旧]

https://lnkd.in/eacv55gK

26. Types of Depreciation - Diminishing Balance Method
[折旧的类型 - 递减平衡法]

https://lnkd.in/ebnrqt3P

27. Types of Depreciation - Units of Production Depreciation Method
[折旧的类型 - 生产单位的折旧]

ttps://lnkd.in/eT5A3uuN

28. Accumulated Depreciation
[累计折旧]

https://lnkd.in/eUQbv2XT

29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]

https://lnkd.in/ekEMnjyc

30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]

https://lnkd.in/etzTkEnG

31. Types of Discount – Trade Discount
[折扣的类型 - 贸易折扣]

https://lnkd.in/eS896jVa

32. Types of Discount – Cash Discount
[折扣的类型 - 现金折扣]

https://lnkd.in/ePbs6cWf

33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]

https://lnkd.in/ecWSHm87

34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]

https://lnkd.in/ee5XpVa4

35. Discount Allowed
[销货折扣]

https://lnkd.in/e6rPBqmP

36. Discount Received
[购货折扣]

https://lnkd.in/eMJ-zHab

37. Exercise - 1
[练习 - 1]

https://lnkd.in/eg6ZgmGW

38. Exercise - 2
[练习 - 2]

https://lnkd.in/erTxxKp2

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy