What is off balance sheet account

Learn to cherish

Selected answers

Off balance sheet accounts are accounts used to account for economic transactions outside the balance sheet, that is, accounts not reflected in the basic accounting statements of the accounting entity. Both on balance sheet accounts and off balance sheet accounts belong to one of the contents of accounts. They are defined relative to a specific accounting entity of an enterprise, and are distinguished by whether the account contents are reflected in the accounting statements of the accounting entity. Commonly used off balance sheet accounts generally include accounts used to reflect the value of leased fixed assets, and accounts used to reflect enterprises' acceptance of entrusted goods.

Off balance sheet accounts correspond to on balance sheet accounts. On balance sheet accounts refer to accounts used to calculate the assets, liabilities, owner's equity, revenues, costs and operating results of an accounting entity.

Brother, just take one scoop 2024-06-19 14:11:34

Related recommendations

Summary of usage of slow

Peach Blossom Cheongsam

Slow, slow, mild, slower than& Vi. slow down; The highest level: slowest; Past tense: slow; Now minute

Expand Details

Summary of the usage of soft

Mid month truth

Adj. Soft, soft, mild, soft, alcohol free, relaxed n. Soft things, soft parts adv. Soft, gentle deformation: comparative grade: soft; Top level: softest; Soft can be used as an adjective

Expand Details

Summary of Silly's Usage

Purple Campanula

Stupid (Often used to point out their foolish behavior to children) Silly child, naughty boy, fool, fool deformation: comparative level: sillier; The highest level: silliest; Silly can be used as an adjective. Silly basically means "silly..."

Expand Details

Summary of the usage of son

Love yourself

Adv. Immediately, immediately, for a while, soon, quickly, prefer to deform: comparative level: sound; The highest level: soonest; Soon can be used as an adverb. Soon means "soon". It can mean "the future". It means "the expected time will come soon". It is used to talk about the near future

Expand Details

Summary of smart usage

Nan Kemeng

Adj. Clever, agile, beautiful, neat vi. Pain, tingling, sadness n. Trauma, tingling, pain, pain vt. Pain (or pain, distress, etc.) that causes; Comparison level: smart

Expand Details

Selected recommendation More>

What does it mean to be quite tame

Smile and say goodbye

"Also quite tame" means that it is still very docile. It comes from the "Notes of Yuewei Thatched Cottage". The original text: "Wolf Ambition": "If you have a rich room, you will occasionally get two little wolves, who will be at peace with the domestic dogs and miscellaneous animals, as well as the dogs. If you are a little longer, you will also be quite tame, and the owner will forget that you are a wolf."
There was a rich family who got two little wolves by chance, and they were kept in captivity together with the dogs, and they were at peace with the dogs. The two wolves gradually grew up and were still very tame. The master forgot that they were wolves.
The subject matter of Yuewei Thatched Cottage Notes is mainly monsters, ghosts and foxes, but there are also descriptions of people, scenery, poems, articles, and allusions, which are quite extensive. Ji Yun's official career was smooth. His guiding ideology in writing this book was "the general purpose is not obedient to the wind and education". He adopted the writing style of the strange tales of the Six Dynasties. His narration was simple, not detailed, and not beautiful. It was very different from the description of "Strange Stories from a Lonely Studio".

The theme of the market in the sky

dawn

The theme of "The Street in the Sky": The poet used the expression technique of imagination to imagine the starry night sky as a street in the sky lit with countless street lights, and the meteor in the sky as a cowherd and a weaver girl strolling in the street with a lantern, expressing the poet's yearning for freedom and longing for a rational society.
Guo Moruo, the author of The Streets in the Sky, originally said:
The street lights far away are clear,
It seems that countless stars are shining.
The stars in the sky appear,
It seems that countless streetlights are lit.
I think the ethereal air,
There must be a beautiful market.
Some items on display in the market,
Surely there is no treasure in the world.
Look, the shallow Tianhe River,
Certainly not very broad.
The cowherd and weaver across the river,
I will be able to ride cattle.
I think they are,
I will surely wander in Tianjie.
If you don't believe me, please look at that meteor,
They are walking with lanterns.
The Street in the Sky is a modern poem written by Guo Moruo, a modern writer, in October 1921.
The poet used the expression technique of imagination to imagine the starry night sky as a sky market lit with countless street lights, and the meteor in the sky as a cowherd and a weaver girl strolling in the street with a lantern, expressing the poet's longing for freedom and for an ideal society. The style of the whole poem is mild, and it expresses the pure ideal of the poet with natural and fresh language, neat short sentences, and harmonious and beautiful rhythm.
Guo Moruo (November 16, 1892 to June 12, 1978), whose real name is Guo Kaizhen, whose name is Dingtang, whose nickname is Shangwu, and whose pseudonym is Wen Bao, besides Guo Moruo, his pseudonyms include McAung, Guo Dingtang, Shituo, Gao Ruhong, Yang Yizhi, and other modern Chinese writers, historians, archaeologists.

Author of Guangling Essay

Floating dream

The author of Guang Ling San is Ji Kang, a musician of Wei Jin. Ji Kang (224-263 A.D., 223-262 A.D.), a native of Li County (now Suixi County, Anhui Province) in the State of Qiao, was a thinker, musician and litterateur in the Three Kingdoms period of the Cao Wei Dynasty.
Ji Kang was smart since he was young. He was seven feet eight inches long, and he stood out. He read extensively and learned many arts, especially the theories of Lao and Zhuang. In his early years, he married the Lord of Changle Pavilion, the great granddaughter of Cao Cao, Emperor Wu of the Wei Dynasty. He paid homage to an official doctor and awarded him the title of "Ji Zhongsan". After Sima took power, he lived in seclusion and refused to become an official. In the fourth year of Jingyuan era (AD 263), Sima Zhao, a senior general in power, was executed at the age of 40 because of the fall of Zhong Hui, a senior lieutenant of Sili.
The music score of Guangling San has 45 sections, which are divided into six parts: finger, small preface, big preface, positive tone, disordered tone, and postpreface. Before Zhengsheng, it mainly expressed sympathy for Nie Zheng's unfortunate fate; After Zhengsheng, he sang praises of Nie Zheng's heroic deeds. Zhengsheng is the main part of the music, which focuses on the emotional development process of Nie Zheng from resentment to indignation, and profoundly depicts his will to revenge against power and death rather than surrender.

Lone geese fly to the south. It's hard to sing with their hands

valiant and heroic in bearing

Lone geese fly to the south, and it's hard to speak with their hands. Similar famous sayings include:
1. A single thread does not form a thread, and a single tree does not form a forest—— The Complete Biography of Shuoyue by Qian Cai and Jin Feng
2. One hero has three helpers, and one fence has three stakes—— proverb
3. Three cobblers are better than Zhuge Liang—— Luo Guanzhong's Romance of the Three Kingdoms
4. Time is not as good as place, and place is not as good as people—— Mencius, "More help in the right way, less help in the wrong way"
5. A single flower does not make a spring—— Anonymous Ancient and Modern Xianwen
6. The trouble of a man's master lies in his silence—— Han Fei's "Han Feizi · Fame"
7. Don't make webs like spiders, but make honey like bees—— proverb

What is off balance sheet account

Related recommendations

Selected recommendation More>

Selected Q&A