How to prepare a basic chart of accounts?
1. Assets: refers to all valuable resources owned by an enterprise, which can be divided into three categories: current assets, fixed assets, and other assets. Current assets refer to cash and assets that a business hopes to turn into cash.
2. Liabilities: refers to the debts of an enterprise, which can be divided into current liabilities, long-term liabilities and other liabilities.
3. Capital: Also known as shareholders’ equity, it is the part of the enterprise that belongs to shareholders, so it is equal to the difference between assets and liabilities.
4. Income: refers to the income generated by an enterprise from selling products or providing services. It can be divided into two categories: operating income and non-operating income. Operating income is the income within the scheduled business scope of the enterprise, while non-operating income refers to the scheduled business scope. Non-financial income, such as interest income from non-financial industries.
5. Expenses: refer to expenses incurred due to income, which are divided into four subcategories: direct costs, sales expenses, administrative expenses, and non-operating expenses.
2. Use the year and month of birth to calculate the age formula: =TRUNC((DAYS360(H6, "2009/8/30", FALSE))/360,0).
3. Calculation formula from the birth year and month of the entered 18-digit ID number:
=CONCATENATE(MID(E2,7,4),"/",MID(E2,11,2),"/",MID(E2,13,2)).
4. To let the system automatically extract the gender from the entered ID number, you can enter the following formula:
=IF(LEN(C2)=15, IF(MOD(MID(C2,15,1),2)+1."Male","Female), IF(MOD(MID(C2,17, 1),2 )=1,"Male","Female")) "C2" in the formula represents the cell where the ID number is entered.
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