ugg austrailia coupon code UGG Australia Boots ,slippers and sandals online

Income statement accounts(A) sales of goods or services provided by enterprises realized sales income should be based on the actual price received or receivable, debit bank deposits, accounts receivable, bills and other subjects, in terms of sales revenue the amount credited to the account, according to the special VAT invoice, credited to Taxes payable - VAT (output tax) subjects enterprise is deferred installments, having substantially financing nature of sales of goods or services provided to meet the revenue recognition criteria, according to the trade contract or agreement, debit long-term receivables account, according to the contract or agreement receivable the fair value credited to this account, according to special VAT invoice amount, credited Taxes payable - VAT (output tax) subjects, according to the difference, credited to unrealized financing income subjects (two) business in the current period Return of sales or sales allowances, should be offset by revenue from selling goods, debit the subjects, according to indicated on invoices should be offset against the amount of output VAT, debit Taxes payable - payable value added tax (output tax) , according to the actual price paid or to be refunded, credited bank deposit , accounts receivable and other subjects (three) under a construction contract guidelines recognize contract revenue, according to the contract should be recognized costs, debit Operating Costs, according to the contract should be recognized revenue credited to this account, the balance, debit or credit construction - contract margins subjects four, period, should aim undergraduate balance to profit this year subjects, subjects should carry no balance after this. Interest IncomeFirst, the subject accounting firm (finance) Interest income recognized under the income guidelines, including the issuance of various types of loans (including syndicated loans, trade finance, discount and rediscount lending of the agreement overdraft, credit card overdrafts and advances, etc.), with other financial institutions (including central banks, industry, etc.) occurs between capital transactions, the resale of financial assets acquired interest income, etc. Third, the balance sheet date, the entity shall contract the nominal interest rate is calculated and determined The amount of interest receivable, debit interest receivable, Financial assets purchased under resale agreements and other subjects, according to income guidelines or criteria for recognition and measurement of financial instruments calculated to determine the amount of interest income credited to this account, the balance , debit or credit loans (premium or discount) and other subjects four, period, should the subject balance to profit this year subjects, the subjects carried over no balance. Fee incomeFirst, the subject accounting firm (financial) based on fee income revenue recognition criteria, including the handle settlement services, consulting services, security services, on behalf of custody and other agency business and consigned loan and investment business, etc. of commission, such as the settlement procedures fee income, commission income, business agent fee income, income fund trustees, advisory services income, guarantee income, fee income from entrusted loans, income generation custody, securities trading agency, agency securities underwriting, agency cashing securities, securities safekeeping agent, agent insurance business and other agency business and other related services to achieve fee income period, foreign exchange trading Detailed Account of the closing balance of foreign currency shall be converted at the closing exchange rate as its functional currency. The closing rate equivalent to the amount of functional currency and the Foreign Exchange Trading - functional currency the difference between the account balance, such as a credit balance, debit Foreign Exchange Trading - functional currency subjects, credited to this subjects; such as a debit balance, debit the subjects, credited Foreign Exchange Trading - functional currency subjects four, period, should balance to undergraduate purpose profit this year subjects, the subjects should be carried forward without balances. Changes in fair valueFirst, the subject accounting firm in the initial recognition as at fair value through profit or loss and financial assets or financial liabilities (including financial assets or financial liabilities and the designated at fair value and changes accounted through profit or loss Financial assets or financial liabilities) and are measured using the fair value model of investment real estate, derivatives, hedging changes in the fair value of the business should be formed through profit or loss the gain or loss 2, the subject should be in accordance with the transaction Financial assets held for trading financial liabilities, investment property and other detailed accounting (a) the balance sheet date, an enterprise should be trading financial assets are measured at fair value method or the fair value of investment property is higher than their carrying balances debited to trading financial assets - fair value, investment property subjects, credited to the subjects; fair value is less than its carrying amount, the difference do the opposite accounting entries trading financial assets or disposal measured using the fair value model for investment property, they should be the amount actually received, debit bank, central banks and other subjects, their carrying balances, credit trading financial assets - Cost , changes in fair value subjects or investment property - costs, changes in fair value account, credit or debit investment income subjects. At the same time, press the trading financial assets - fair value subjects or investment property - cost, fair value account balance, debit or credit this account, credit or debit investment income account (two) the balance sheet date, trading financial liabilities at fair value exceeds its carrying amount is debited to the subjects, credited Trading liabilities subjects; fair value is less than its book value, do the opposite accounting entries disposal of trading financial liabilities, according to their book balance, debit trading financial liabilities and other subjects, according to the actual amount paid, credited bank deposit, central banks, settlement excess reserves and other subjects, according to the difference between the credit or debit investment income account, press trading financial liabilities - fair value account balance, debit or credit to the subject (changes in fair value ), credit or debit investment income account four, period, should the subject balance to profit this year subjects, the subjects carried over no balance. Investment incomeFirst, this account includes long-term equity investment criteria based on recognized investment income or investment losses enterprises according to recognized standards of investment property using the fair value model for investment property rental income and disposal gains and losses, but also through the subject accounting.