Monetary capital accounting of virtual account

1. 1 Monetary capital
1. Received stock money from shareholders
debit: bank deposit
Credit: equity (paid in capital)
capital reserve
2. Received main business income
debit: bank deposit
Credit: Main business income
tax payable - VAT payable (output tax)
3 Received accounts receivable
debit: bank deposit
Credit: accounts receivable
bills receivable
internal unit accounts receivable
4. Cash required for paying internal staff for business trip, etc, According to the amount recorded in the expense voucher
debit: other receivables
Credit: cash on hand
when receiving and settling the remaining amount of travel expenses returned by the travel personnel
debit: cash on hand (according to the actually recovered cash)
management expenses (according to the amount of reimbursement)
Credit: other receivables (according to the actually borrowed cash)
5 At the end of each day, the cash shortage or surplus found in the settlement of cash receipts and payments, property inventory, etc., which need to be found out, belongs to the shortage of cash on hand
debit: loss and surplus of property to be handled
Credit: cash on hand
Credit: loss and surplus of property to be handled
after the cause is found out, it shall be handled as follows: in case of cash shortage, For the part compensated by the responsible person:
debit: other receivables - cash shortage receivables ×× Indivial)
cash on hand
Loan: loss and surplus of property to be disposed of
belongs to the part that should be compensated by insurance company:
Loan: other receivables insurance claims receivable
Loan: loss and surplus of property to be disposed of
belongs to other reasons that cannot be identified:
Loan: management expenses cash shortage
Loan: loss and surplus of property to be disposed of
if it is cash surplus, Due to relevant personnel and units:
debit: loss and surplus of property to be disposed of
Credit: other payable - cash surplus payable ×× Indivial or unit)
belongs to the unidentified cash surplus:
debit: loss and surplus of property to be disposed of
Credit: non operating income profit of asset disk
6. Interest received from bank deposit
debit: bank deposit
Credit: financial expenses
7. Recovery of reserve fund and other receivables
debit: bank deposit, etc.
Credit: other receivables
8 Receive compensation from the supplier for non performance of the contract
debit: bank deposit
Credit: non operating income
9. Remit the money to the purchasing place to open a special purchasing account
debit: Other Monetary Funds - Deposits in other places
Credit: bank deposit
10. Deposit the money in the bank to obtain bank draft Bank promissory note and credit card
borrow: other monetary fund bank draft
- Bank promissory note
- credit card
Loan: bank deposit
11. Open letter of credit and pay deposit to bank
borrow: Other Monetary Fund deposit of letter of credit
Loan: bank deposit
12 When transferring funds to securities companies,
borrowing: Other Monetary Funds - Investment deposits,
lending: bank deposits,
when purchasing stocks and bonds,
borrowing: trading financial assets,
lending: Other Monetary Funds - Investment deposits,
13 The unused balance of bank promissory note deposit is transferred back to the settlement account
debit: bank deposit
Credit: Other Monetary Funds - Deposits in other places
- bank draft
- Bank promissory note
14. Paying taxes
debit: taxes payable
Credit: bank deposit
15. Paying the price of purchased materials and freight
a Using planned price accounting
borrowing: material purchasing
taxes payable - VAT payable (input tax)
lending: bank deposit
other monetary funds
B. using actual cost accounting
payment for goods, freight and miscellaneous charges, etc The goods have arrived and have been accepted and put into storage
debit: raw materials
goods in stock
sales expenses
taxes payable - VAT payable (input tax)
Credit: cash in stock
bank deposit
other monetary funds
when payment for goods, freight and miscellaneous charges is made, Goods have not arrived or have not been accepted and put into storage yet
debit: goods in transit
sales expenses
tax payable - VAT payable (input tax)
Credit: cash on hand
bank deposit
other monetary funds
16 Payment to suppliers
debit: accounts payable
bills payable
internal unit credit: bank deposit
17. Payment of processing fees and freight of materials processed by entrusted units
debit: materials processed by entrusted units
tax payable value added tax (input tax)
Credit: bank deposit, etc.
18 Payment of purchased power cost
debit: accounts payable
Credit: bank deposit
19. Payment of employee salary
debit: employee salary payable
Credit: cash on hand
bank deposit
20. Purchase of fixed assets without installation Development facilities
Loan: Construction in progress
Loan: bank deposit
at the same time
Loan: fixed assets
oil and gas assets
Loan: Construction in progress
21. Purchase of engineering materials
Loan: raw materials (special materials Special equipment)
Credit: bank deposit
accounts payable
notes payable
prepayment for purchasing large equipment
debit: prepayment
Credit: bank deposit
receive the equipment and make up the equipment price:
debit: raw materials (special equipment) (actual cost of equipment)
Credit: prepayment (prepayment)
Bank Deposit (supplementary payment)
22. Payment of exploration right fee and price, mining right fee and price
Loan: oil and gas assets
management fee
Loan: bank deposit
tax payable
23 Appropriation of reserve fund
debit: other receivables (reserve fund)
Credit: cash on hand
bank deposit
regular replenishment of reserve fund
debit: administrative expenses, etc.
Credit: cash on hand
Bank deposit
24. Payment of wages to be received Temporary deposit and other accounts payable
debit: other accounts payable
Credit: cash on hand
bank deposit
26. Payment of various costs Expense
debit: oil and gas proction cost
proction cost
oil and gas transportation cost
Construction in progress
oil and gas exploration expense
oil and gas development expense
R & D expense
manufacturing expense
management expense
sales expense
financial expense
exploration expense
non operating expense
Credit: Cash on hand
bank deposit
26. Cash dividend
debit: dividend payable
Credit: cash on hand
27. If the registered capital is reced with approval according to legal proceres, when the shares are actually returned or acquired
debit: equity (paid in capital), etc.
Credit: bank deposit

2. Take the high-speed railway line to jinxianmen line in Jieyang at the high-speed railway station, then get off at jinxianmen, turn to line 5, get off at Xianqiao Road 4 in Jieyang, and walk 200 meters.

3. 1、 Val function

returns a number contained in a string, which is a value of an appropriate type

syntax

val (string)

the necessary string parameter can be any valid string expression.

description

Val function stops reading the string on the first character that it cannot recognize as a number. Symbols and characters that are considered part of a numeric value, such as the U.S. dollar sign and comma, are not recognized. But functions recognize carry Symbols & O (octal) and & H (hexadecimal). Whitespace, tabs, and newlines are removed from the parameter

the following return value is 1615198:

Val & quot; 1615 198th Street N.E.")

in the following code, Val returns the decimal value - 1 for the hexadecimal value shown< br />
Val("& HFFFF")

note that the Val function will only use the period (.) as an available decimal separator. When using different decimal separators, such as in international applications, use cdbl instead to convert a string to a number< br />'=====================================
Val function example
this example uses Val function to return the value contained in the string< br />
Dim MyValue
MyValue = Val(" 2457") &# 39; Return to 2457< br />MyValue = Val(" 2 45 7") &# 39; Return to 2457< br />MyValue = Val(" 24 and 57") &# 39; Return to 24
reference: MSDN VB reference

2. STR function

returns a variant (string) representing a value

syntax

str (number)

the necessary number parameter is a long, which can contain any valid numeric expression

description

when a number is converted into a string, there is always a space in the front to indicate the positive and negative. If number is positive, the returned string contains a leading space, implying a positive sign

use the format function to convert the value to the necessary format, such as date, time, currency or other user-defined formats. Unlike STR, the format function does not contain leading spaces to place the sign of number

note that the

STR function only regards the period (.) as a valid decimal point. If you use a different decimal point (for example, an international application), you can use CSTR to convert the number to a string< br />
for example:Str Function examples

this example uses the str function to convert a number to a string. When a number is converted into a string, the first bit of the string must be a space or a sign. Dim MyStringMyString = Str(459) \&# 39; Return to & quot; 459" MyString = Str(-459.65) \&# 39; Return to & quot- 459.65" MyString = Str(459.001) \&# 39; Return to & quot; 459.001"< Third, CSTR function

description

returns an expression converted to string data type

syntax

CSTR (expression)

argument expression can be any valid expression

annotation

generally, you can use the data type conversion function to replace the default data type with a specific data type. For example, use CSTR to force the execution result to be represented as a string data type

you can use CSTR function instead of STR function to convert any data type to string data type in any language version. For example, different decimal separator symbols will be confirmed according to the country settings of your system

the argument expression will determine the returned value of the function. Please refer to the following table:

if the expression content is the returned value,
Boolean contains & quot; True" Or & quot; False" The string of
date contains a date string in the short date format of your system
null generates an execution time error
empty a string of length 0 (& quot& quot;)
error contains an English word & quot; Error" And a string of error codes
other values contain the string of this value< 1. Ctype (x)
[format]:
P = CBool (x)
& 39; Convert x to boolean type
P = cbyte (x)
& 39; Convert x to byte type
P = ccur (x)
& 39; Convert x to currency type
P = CDate (x)
& 39; Convert x to date type
P = cdbl (x)
& 39; Convert x to double type
P = cint (x)
& 39; Convert x to integer type
P = CLng (x)
& 39; Convert x to long type
P = CSng (x)
& 39; Convert x to single type
P = CSTR (x)
& 39; Convert x to string type
P = CVaR (x)
& 39; Transform x to variant type
P = cverr (x)
& 39; Convert x to error value

[example]:
(1). CSTR (13) + CSTR (23)
& 39; After the value is converted to a string, use & quot+& quot; Results: 1323
(2); 12")+ 12
' The result is: 24
(3). P = cint (true)
& # 39; The output result is - 1
& 39; When converting Boolean values to numeric values, it should be noted that Boolean values have only true and false values, where true is - 1 in memory and false is 0
(4); The output result is true
& 39; When the value is converted to Boolean, the value equal to 0 will get false, and the value not equal to 0 will get true.

2. Int (x), fix (x): take the integer value of x
[format]:
P = int (x) & #; Take & lt= The maximum integer value of x
P = fix (x) & 39; Take the integer part of X, and directly remove the decimal

[example]:
(1) int (- 54.6)
& 39; The result is - 55, take & lt=- (2) fix (54.6)
& 39; The results were 54, (2) common mathematical functions
[format]:
1. ABS (n) takes absolute value
example: ABS (- 3.5) result: 3.5

2. Cos (n) cosine function
example: cos (0) result: 1

3. Exp (n) E-based exponential function
example: exp (3) result: 20.068


4. Log (n) E-based natural logarithm
example: L Og (10) results: 2.3

5. RND [(n)] proces random numbers
example: RND results: numbers between 0 and 1

6. Sin (n) sine function
example: sin (0) results: 0

7. SGN (n) sign function
& 39; Note: take sign. Y = SGN (x) i.e. X & gt; 0, then y = 1; If x = 0, then y = 0; X< 0 then y = - 1

8. SQR (n) square root
example: SQR (9) result: 3

9. Tan (n) tangent function
example: Tan (0) result: 0

10. ATN (n) inverse tangent function
example: ATN (0) result: 0

[note]: in trigonometric function, it is expressed in radian< (1) string functions:

1. ASC (x), Chr (x): convert character code

[format]:
P = ASC (x) returns the character code of the first character of string x
P = Chr (x) returns the character whose character code is equal to x

[example]:
(1) P = Chr (65)
'output character a, Because the ASCII code of a is equal to 65
(2) P = ASC ("a")
"output 65

2. Len (x): calculate the length of string x
[format]:
P = len (x)
[description]:
empty string length is 0, space character is also a character, although a Chinese word occupies 2 bytes, it is also a character<

[example]:
(1) let x = "(empty string)
len (x) output result be 0
(2) let x =" ABCD "
len (x) output result be 4
(3) let x =" VB tutorial "
len (x) output result be 4

3. Mid (x) function: read the middle character of string x
[format]:
P = mid (x, n)
start from the nth character of X, Read all subsequent characters
P = mid (x, N, m)
read the following M characters from the nth character of X

[example]:
(1) x = "ABCDEFG"
P = mid (x, 5)
the result is: P = "EFG"
(2) x = "ABCDEFG"
P = mid (x, 2,4)
the result is p = "BCDE"

4. Replace: replace some specific strings in the string with other strings
[format]:
P = replace (x, s, R)
[note]: replace the string s in string x with the string r, and then return

[example]:
x = "VB is very good"
P = replace (x, good, The output result is: P = "VB is very nice"

5. Strreverse: inverted string
[format]:
P = strreverse (x)
[description]:
returns the inverted string of X parameter
[example]:
(1) x = "ABC"
P = strreverse (x)
output result: P = "CBA"

6, Lcase (x): convert the case of English letters
[format]:
P = lcase (x)
'convert the uppercase letters in X string to lowercase
P = ucase (x)
' convert the lowercase letters in X string to uppercase
[note]: except English letters, other characters or Chinese characters will not be affected

[example]:
(1) let x = "VB and VC"
then the result of lcase (x) is "VB and VC", and the result of ucase (x) is "VB and VC"

7. Instr function: find string
[format]:
P = instr (x, y)
find the position where y appears from the first character of x
P = instr (n, x, y)
, Y)
find the position where y appears from the nth character of x
[note]:
(1) if y is found in X, the return value is the position where the first character of Y appears in X
(2) instr (x, y) is equivalent to instr (1, x, y)
(3) if the length of the string, or X is an empty string, or y cannot be found in X, 0 is returned
(4) if y is an empty string, 0 is returned

date time class function:
1. Year (x), month (x), day (x): take out year, month, day
[format]:
P = year (x)
take out the value of "year" part of x
P = month (x)
take out the value of "month" part of x
P = day (x)
take out the value of "day" part of x
[note]: year returns the year of A.D., if there is only time and no date in X, Then the date is regarded as # 1899 / 12 / 30 #

2, Or second
[format]:
P = hour (x)
take out the value of "time" part of x
P = minute (x)
take out the value of "minute" part of x
P = second (x)
take out the value of "second" part of x
[description]: the return value of hour is between 0 and 23

[example]:
x = 10:34:23
P = hour (x)
q = minute (x)
R = second (x)
then the output result: P = 10, Q = 34, r = 23

3. Dateserial function: merge year, month and day into date
[format]: dateserial (y, m, d)
where y is the year, M is the month and D is the date
[note]:
(1) if m value is greater than 12, then M-12 months will be calculated backward from December

4. First of all, I must point out that the energy of earthquake is very huge! The energy released from the earth's crust in Wenchuan earthquake is equivalent to 5 million tons of TNT
this kind of energy is not all thermal energy like a nuclear bomb, but all potential energy and kinetic energy of vibration! The difference is like the gravitational potential energy you consume when you fall from the seventh floor. It's just enough to cook an egg, but it's this energy that makes you die

then I would like to make it clear that so far, no other weapon has been found that can trigger such a large-scale energy change besides nuclear bombs
there was a saying that the domestic nuclear arsenals were all set up in Sichuan, Shaanxi and other mountainous areas, and they were all underground. One day, a nuclear weapon exploded
the Wenchuan earthquake was triggered by carelessness. Later, the radiation was detected by the international nuclear weapons monitoring satellite, and there were many fierce reports in the foreign media at that time
I believed it at that time. Later, I learned from some sources that the nuclear bomb did not explode, but because of the earthquake, the nuclear arsenal was damaged and there was an unknown nuclear leak, so the satellite monitored some traces of nuclear radiation

What about other weapons? no way! The crust is very strong! The deepest crust that mankind has ever reached is only 10 kilometers! But the earth has a diameter of 12756 kilometers
the crust is so strong! Can you think of anything other than a nuclear bomb that can reach this level
however, it is impossible for the United States to get a 5 million ton nuclear warhead. China's domestic nuclear warheads are deeply buried, and only one nuclear warhead is put every 10 kilometers. Moreover, China does not make large equivalent nuclear warheads

unless the nuclear warhead is placed underground in Wenchuan, there will be no such big energy release and no such big disaster! However,

as you can see, Wenchuan did not say that there was any post radiation effect, so this possibility was ruled out< In conclusion, earthquakes occur naturally
+ + + +
PS, the so-called earthquake caused by the Three Gorges dam is not credible. According to the same, the crust is very strong! Not as you think, seismic fault zone how fragile, even if the seismic fault zone, it is also the crust! That's not a toy!

5. The roommate and teacher who want you to be happy

1. There is a boy who is not sociable and likes a girl in our dormitory. Once he summoned up the courage to call his roommate: I want to ask you to climb the mountain tomorrow

the roommate hesitated and asked: where can I meet you<

the boy shyly said: see you at the top of the mountain

2. A sister in the dormitory is worried that she will not get married if she has a bad temper, and she is always gossiping in the dormitory

I can't stand my sister's bed any more and said, "you can definitely get married, and you can get married several times!"

3

A: Hello everyone, my name is Chen Maimai

b: Well, my name is Xinmi

ha ha ha ha<

head teacher: pay attention to the discipline in class. Don't laugh. I'm your head teacher. My name is Liang Cang

4. The roommate is ugly and can't find a boyfriend. It's hard to make an appointment with a netizen one day<

after a while, she came back in tears. We asked her how she was. She said, "he just said that I don't deserve you and left."

a roommate comforted and said, "it's nothing. People are very tactful. Don't be too sad."< br />


5. Le Kan roommates

1. They are together in class every day and never contact each other ring holidays

2. Dormitory for six, I have five sons. That's what other people think

3. If someone goes to bed late, we don't want to go to bed. If someone gets up early, we all have to get up

4

5. Sleeping in the upper bunk, there are less brothers, more elders and demons

6.

6. Exe is an executable file under windows, which cannot be installed under Linux. If you want to use exe, you can use windows or install a VirtualBox or VMware virtual machine to install windows system.

7. How Fedora installs the installation package of DEB:
1 http://packages.debian.org/unstable/source/alien
# tar zxvf alien_ 8.86.tar.gz decompression
# Perl makefile.pl; make; Make install compiles and installs
# alien - H tests whether it is installed correctly
note: # represents the command prompt of root and $represents the common account prompt. If you log in as a normal account, you can use the Su - root command to switch the root account
2. Convert DEB to RPM package
the terminal enters the directory of. DEB and runs
$alien - R *. DEB *. RPM generated
3. View the conversion result $LS
4. Install *. RPM
$RPM - IVH *. Rpm

8. To see what software you want to install,
for automatic installation, enter the command
Su root
Yum install software name on the terminal
if it is manual, Download RPM package on the Internet
and then double-click it

9. It's easy to install the DVD version:

fedora-12-i386-dvd.iso

open the ISO file of DVD with virtual CD-ROM or UltraISO, put the image folder and vmlinux and initrd.img under isolinux together with the ISO file anywhere (in the root directory, unless you like to be complex), just remember the path, FAT32 or NTFS, It's OK to put these things under ext3 with ext2fsd. Create a file hahaha.txt in the root directory of the partition where you put these things
find grub4dos (fortunately, some grubs in Linux don't recognize it), extract grldr and menu.lst, and put them in Disk C, and add a line
C: &# 92 in boot.ini; grldr=" grub"<

set the time to 10 seconds
Restart, enter grub, and press the following operations:

find / hahaha. TXT
for example, if you come out (hd0,1), then

kernel (hd0,1) / vmlinuz
initrd (hd0,0) / initrd. Img
boot

select the right partition to install from the hard disk (if you can't, try it on a disk), Go straight to OK (ISO is in the root directory). Next, it's the same as CD installation