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教你在上海注册公司,注册流程 - 北京代理记账

教你在上海注册公司,注册流程

2021-10-12上一篇 : |下一篇 :

很多考生在学习会计的过程中,最大的阻碍就是分录,其实分录就像是乘法口诀表,需要牢牢记忆才能在使用时不卡壳,但是记忆也有技巧不是,今天就教大家一个方法,教你把难看又难记的会计分录形象地记在脑子里。

一般大家看到的分录是这样的↓

1、提现:

借:库存现金

贷:银行存款

但是经过整理之后分录的形式可以变成下面这样的↓

(下方图片点击可放大)

其实这样用画图的方式记忆能够加强图形在大脑里的记忆,但是同学们要注意,这种方法只可以在记忆和默写的时候使用,在考试的时候可千万不要写错了借和贷的格式!

以下是小编为大家整理的会计分录: