负债及其分类（PPT 118页）

第第1111章负债章负债 11.1 11.1 负债及其分类负债及其分类2022-7-121债务太多，债务太多，企业会企业会“爆炸爆炸”的！的！这可不是过年的炮声这可不是过年的炮声2022-7-122有了负债，我才能有了负债，我才能“魔术魔术”式的增长！式的增长！不对，那叫几何形式增长！不对，那叫几何形式增长！2022-7-1232022-7-1242022-7-1252022-7-1262022-7-1272022-7-1282022-7-1292022-7-12102022-7-12112022-7-12122022-7-12132022-7-12142022-7-12152022-7-12162022-7-12172022-7-12182.2.应付账款的核算应付账款的核算1 1）应付账款的入账价格）应付账款的入账价格2022-7-12192022-7-12202022-7-12212022-7-12222022-7-12232022-7-12242022-7-12252022-7-12262022-7-12272022-7-12282022-7-12292022-7-12302022-7-12312022-7-12322022-7-12332022-7-12342022-7-12352022-7-12362022-7-12372022-7-12382022-7-12392022-7-12402022-7-12412022-7-12422022-7-12432022-7-12442022-7-12452022-7-12462022-7-12472022-7-12482022-7-12492022-7-12502022-7-12512022-7-12522022-7-12532022-7-12542022-7-12552022-7-12562022-7-12572022-7-12582022-7-12592022-7-12602022-7-12612022-7-12622022-7-12632022-7-12642022-7-12652022-7-12662022-7-12672022-7-12682022-7-12692022-7-12702022-7-12712022-7-12722022-7-12732022-7-12742022-7-12752022-7-12764）应交城市维护建设税和教育费附加2022-7-12772022-7-12782022-7-12792022-7-12802022-7-12812022-7-12822022-7-12832022-7-12842022-7-12852022-7-12862022-7-12872022-7-12882022-7-12892022-7-12902022-7-12912022-7-12922022-7-12932022-7-12942022-7-12952022-7-12962022-7-12972022-7-12982022-7-12992022-7-121002022-7-121012022-7-121023 3）公司债券发行、折价和溢价）公司债券发行、折价和溢价摊销及清偿的会计处理摊销及清偿的会计处理2022-7-121032022-7-121042022-7-121052022-7-121062022-7-121072022-7-121082022-7-12109按溢价发行债券，应付利息及溢价摊销的会计处理2022-7-121102022-7-121112022-7-12112按折价发行的债券，应付利息及折价摊销的会计处理2022-7-121132022-7-121142022-7-121152022-7-121162022-7-121172022-7-12118