什么是会计主体有一个人叫张三,投入10万元开了一个包子店,名字叫好再来。第一年赚了20万元,他拿出6万打麻将输了,我问你,如果你是包子铺的财务,你怎么核算。张三投入的10万元肯定是作为实收资本,赚的钱20万元会增加本年利润,经过瓜分,会转入盈余和未分配利润,这是正常反映的。关键是在这打麻将输了的钱上,你说这输了的6万元能不能作为营业外支出啊?绝对不能这样做。打麻 What is the main accounting person called Zhang San, invested 100,000 yuan opened a bun shop, the name is good again. The first year earned 200,000 yuan, he took out 60,000 mahjong lost, I ask you, if you are the buns shop finance, how do you calculate. The $ 100,000 invested by Cheung San is definitely taken as paid-up capital. The 200,000 yuan earned will increase the profit for the year. After dividends, it will be transferred to surplus and undistributed profits. This is a normal reflection. The key is the money lost in playing mahjong, you said that the 60,000 yuan lost can not be regarded as non-operating expenses? Absolutely can not do so. Play linen