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如果把教育看做生产,用财务术语来描述是这样的

2016-9-19 14:34| 发布者: 会计小编| 查看: 310| 评论: 1

摘要: 学生本身是原材料;如果是生了两个孩子来培养,那应该叫做原材料-哥哥、原材料-弟弟;读书时候产生的费用叫生产费用;家长拿给孩子的现金叫库存现金,存在银行卡的叫做银行存款;孩子是以校长的儿子身份入学,家长的 ...

学生本身是原材料;


如果是生了两个孩子来培养,那应该叫做原材料-哥哥、原材料-弟弟;


读书时候产生的费用叫生产费用;


家长拿给孩子的现金叫库存现金,存在银行卡的叫做银行存款;


孩子是以校长的儿子身份入学,家长的名声属于无形资产;


投资在孩子身上的钱都叫做实收资本;


孩子承诺,未来的收入50%交给家长,对家长而言这是长期股权投资;


学校录取通知书下来了,要求交学费,这叫应付账款;


提前把学费交了,这叫预付账款;


孩子买的电脑叫做固定资产-电脑,同理,买的手机叫做固定资产-手机;


期末时孩子很努力,得到了奖学金,这份奖金属于主营业务收入;


孩子运气不错,吃饭拿发票刮中了奖,这钱因为不是通过教育所得,所以叫做营业外收入;


孩子毕业了,但未就业在家里蹲着,这叫库存商品;


毕业时,把当初买的电脑手机做二手卖了,这叫做固定资产清理;


因为是二手,所以有了折旧而不是原价出售,折旧的这部分叫做累计折旧;


终于就业了,孩子兑现承诺将50%的收入交给家长,叫做应收利润; 


就业形势严峻,另一个孩子决定要自主创业,向家里申请借款,承诺半年后偿还,这属于短期借款(一年以内);


后来孩子转念一想,半年还钱压力太大,改口承诺一年半再偿还,这属于长期借款(一年以上);


家长答应了孩子的请求,但是要多付1%作为利息,这叫应付利息;


创业要支付员工工资,这部分钱叫做应付职工薪酬;


孩子创业受挫,眼看是还不了钱了,当初被孩子借走的钱叫做坏账准备;


没想到孩子利用互联网+的力量,起死回生,在年底算赚到的钱这叫本年利润;


赚了钱要交税,交的税叫做应交税费;


在约定好的日期偿还了借款,对家长而言这钱叫其他应收款。

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引用 bluebear 2018-5-2 09:21
玩笑而已 有点代入感

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