第四章 帐户和复式记帐的应用 本章重点掌握材料采购、产品生产、销售、财务成果以及资金筹集等业务所涉及的帐户和由于这些业务而产生的帐户对应关系,即根据上述业务编制会计分录。同时还应掌握直接费用和间接费用、待摊费用和预提费用、制造成本和期间费用等概念,以及间接费用和采购费用的分配方法等。 ——主要经济业务所涉及的帐户:“材料采购”、“材料”、“银行存款”、“应付帐款”、“预付贷款”、 Chapter IV Application of Accounts and Double Accounting This chapter focuses on the correspondence between the accounts involved in the business of materials procurement, product production, sales, financial achievement and fund raising and the accounts arising from these operations, that is, record. At the same time should also grasp the direct costs and indirect costs, prepaid expenses and accrued expenses, manufacturing costs and the concept of costs, as well as indirect costs and procurement costs distribution methods. - Accounts for major economic activities: “Materials Procurement”, “Materials”, “Bank Deposits”, “Accounts Payable”, “Prepayments Loans”