Introduction: The enterprise produces the charge to an account with the seasonable need in management course, charge to an account needs accountant course, accountant course can be divided for asset kind, indebted kind, rights and interests kind wait, at the beginning of accountant period when some course are to need to have period first of remaining sum, so indebted kind does course have neighbor to raise remaining sum?
Answer: To asset kind with charge kind account, borrow express to increase, borrow express to decrease; To indebted, possessory rights and interests and income kind account, borrow express to decrease, borrow express to increase.
Asset kind the normal remaining sum of account is in debit, be in debt and possessory rights and interests kind the normal remaining sum of account is in credit side, but be in debt remaining sum also may give kind of course to treat debit side now, represent a kind of capital fund of the enterprise.
Be in debt in accountant course watch kind have which a few kinds
Be in debt kind of account that account is the debt that is used at mirrorring company place to assume. It made a field of company capital source.
(1) differentiates by indebted fluidity, be in debt kind of account that account can assign the account that is in debt to reflect flow and report to be in debt for a long time, among them, the account with reflective indebted flow includes " short-term loan " , " handle Zhang money " , " should hand in taxes " etc, the account that report is in debt for a long time includes " long-term loan " , " deal with bond " , " long-term due " etc.
The debt that flow is in debt to reflective enterprise will be in kind of account one year or repay inside a more than one year business cycle.
Be in debt for a long time kind of account report repay period what be in a year or exceed above of a a year business cycle is indebted.
(2) according to indebted formation reason differentiates, indebted kind account can be divided the indebted account that forms to because production runs an activity,be mirrorred and the indebted account that because operation result is formed,mirror, former be like " handle Zhang money " , " receive Zhang fund beforehand " etc, latter if " should hand in taxes " , " handle profit " etc.
