Coral Island

The four basic assumptions, the accounting entity = enterprise and institution, going concern - in the foreseeable future, accounting installment - artificial division of economic activity, monetary measurement - in the process of currency as a unified unit of measurement

With an accounting entity, you can continue to operate

Going concern is a prerequisite for historical costs

There are historical costs to account for installments

There are accounting installments to have basic assumptions

(Or so it goes)

Underestimating assets and earnings is a concealment of company property, which certainly does not match prudence. Overestimating liabilities or expenses is a fraud, and it is certainly not right

Accounting law is the minimum requirement and basic institutional guarantee, and ethics is complementary

According to the causes, it is divided into: design defects, operating defects

According to the degree of impact: major defects, important defects, general defects.

Expenses and income are derived from day-to-day activities, while gains and losses are derived from non-routine activities.

"Advance payment" refers to the payment received in advance for goods that have not actually been sold. It belongs to the category of liabilities. "Accounts receivable" is the goods that have been sold and have not yet received payment. Belongs to the asset class.

1, before checkout, the account book has a word and number error - cross line correction method 2, after bookkeeping, (1) the account is wrong or the account is correct but the amount recorded is greater than the amount recorded - red letter correction method (2) the account is correct but the amount recorded is less than the amount recorded - supplementary registration method

Send a letter to inquire: two receipts and two payments

Registering a general ledger cannot be registered with accounting documents, only with a summary table of accounts.

The accounting vouchers under the account summary table can be used to register journals, detailed accounts, and prepare account summary tables.

Advance planning, decision-making, in-process control, post-event evaluation.

Dual functions: financial accounting, budget accounting; Double mailing: accrual system, receipt and payment realization system; Dual Reports: Final Account Report, Financial Report (Government Accounting)

In the mainland, bills of exchange can be divided into two types, one is a bill of exchange issued by a bank, called a bank draft; The other is a bill of exchange issued with enterprises, institutions, and organizations other than banks, called commercial drafts. Commercial bills of exchange are divided into commercial acceptance bills and banker's acceptance drafts.

A bank draft is issued by the issuing bank and has a note that is unconditionally paid to the payee or bearer according to the actual settlement amount when the bill is seen. It can be used for transfers, and the word "cash" can also be used to withdraw cash. Named; Permitted transfer; Note That the payment period is one month.

Banker's acceptance drafts are accepted by banks. The drawer issues the instrument for the acceptance of the acceptance and entrusts the payer with the unconditional payment of a determined amount to the payee or bearer on a specified date. The payment term shall be agreed upon by both parties to the transaction and shall not exceed 6 months at the longest.

Therefore, the difference between bank draft and banker's acceptance bill is roughly as follows:

2, the former is that the payer deposits the money into the bank first, and the payer deposits as much as the bank pays. The latter is that even if the money deposited by the payer is not enough to pay the face amount, the bank will first pay the payee in full and then recover from the payer.

Holding is this financial commodity is already yours, all the income generated during the period belongs to you, when it is bought, the stock is declared to recognize the income, it is declared when it is not yours, it is someone else's

The holding period is equivalent to you buying a cow, getting pregnant when you buy it, having a calf, equivalent to your income, and when you get it, you have it in your stomach when you buy a cow, that is not your income

Book value = balance receivable bad ➖ debt balance,

If they both start at 1, then the book value is 1 1➖equals 0

The increaser of bad debts is a loan, the increaser of receivables is a loan, the title says to eliminate bad debts, entries Borrowing bad debts, credit receivables, then the balance receivables: 1-1=0, bad debts 1-1=0, book value,:0-0=0 So there is no change,

Packaging is lent for better sales, such as oil drums! Whoever benefits and bears the burden should be included in the cost of sales!

Lending and not being priced separately are sales expenses, and separate pricing is other business costs

If the same control is the parent company to the subsidiary, it is multiplied by the book value/percentage of equity, the non-control is the fairness of the consideration, or the price paid or the issue price multiplied by how many shares, and there is a significant impact and the non-merger of common control... Fairness + investment fees

Under the cost model, only depreciation, amortization, impairment, and other business costs are included when incurred

Cash loss on hand 2 (other receivables, administrative expenses) profit 2 (other payables, non-operating income); Inventory loss 4 (raw materials, other receivables, administrative expenses, non-operating expenses) profit 1 (management expenses); Fixed asset loss 2 (other receivables, non-operating expenses) profit 2 (prior year profit and loss adjustment, surplus reserve, undistributed profit)

The difference between recoverable amount and fair value is: fair value is an important part of the recoverable amount, and recoverable amount under accounting standards is the higher between the net amount of the fair value of the asset less disposal expenses and the present value of the asset's projected future cash flows.

In the event of impairment of productive biological assets, the recoverable amount is compared to the carrying amount

1. Asset impairment losses include impairment losses of fixed assets, which belong to profit and loss accounts

2. Asset impairment loss is a profit and loss account. An asset impairment provision is an asset class account.

When making an entry for impairment of fixed assets:

Debit: Asset Impairment Loss - Provision for impairment of fixed assets

Credit: Provision for impairment of fixed assets

Fixed assets are reduced, credits, fixed asset impairment provisions

it is a loss, which is included in the profit or loss of the current period, and the impairment loss of the borrower's assets

Withholding is, borrowing, financial expense, credit, interest payable. When actually paid, interest on loans and payables, bank deposits, and interest withheld on short-term borrowings is accounted for through the "Interest Payable" account. The interest actually paid on short-term borrowings is accounted for through the "Finance Costs" account.

The deposit deposit is equivalent to the deposit that I collected when someone else borrowed something from me, this money is not mine, and it will be returned to someone else when the time comes

Consumption tax, commissioned processing of consumer goods recovered directly sold one by one: commissioned processing materials (cost)

Consumption tax, self-produced taxable consumer goods used for construction in progress are included: construction in progress (cost)

Consumption tax, import of dutiable consumer goods (included in cost)

Resource tax, self-produced and self-use taxable mineral products are included one by one: production costs / manufacturing expenses (costs)

Import duties, vehicle purchase taxes, deed taxes, arable land occupancy taxes, all four taxes are included (cost)

Preparation period - management expenses;

Pre-construction of the project - financial costs:

For construction that has not reached the state of use - construction in progress;

After the construction project is in line with capitalization (for production and operation) - financial expenses

The preparation period - management costs, the construction period - the construction in progress, the rest of the time are finance costs

Anyway, remember that the capital reserve does not affect retained earnings, and the last column is to say that the capital reserve does not affect retained earnings.

Resulting in a decrease in owner's equity: 1 distribution of cash dividends2 Losses incurred 3 Investor divestment

Declaring the issuance means that the declaration should be issued, and the actual payment is the dividend that is really given to the investor

People say that the declaration of distribution, the credit is a dividend payable, the dividend payable does not belong to the owner's equity account!

What is reflected here is the full account system, and the declaration must be calculated to hang first, and the actual distribution will not affect it, because it is already hung where it is waiting to be issued

Capital reserve = premium - fee - commission

When a joint-stock limited company issues 5 million shares at a premium, it is included in the share capital according to the par value of 1 million shares, and the premium income of 4 million yuan is deducted from the issuance fee, and the amount of 500,000 yuan after the issuance fee such as commission is 500,000 yuan is included in the capital reserve.

The surplus reserve deficit does not affect the retained earnings, the surplus reserve deficit refers to the surplus reserve account money transferred to the undistributed profits, that is to say, the surplus reserve is less, the undistributed profits are more, the enterprise may turn around the loss, but the total amount of retained earnings is unchanged.

The deduction is not deducted now is previous, is to say that the cash discount does not affect the sales revenue, he is included in the financial expenses. However, this year,000, the standard was changed, and the cash discount in the new standard is a variable consideration, which will affect sales revenue

The deduction is not deducted now is previous, is to say that the cash discount does not affect the sales revenue, he is included in the financial expenses. However, this year,000, the standard was changed, and the cash discount in the new standard is a variable consideration, which will affect sales revenue

The deduction is not deducted now is previous, is to say that the cash discount does not affect the sales revenue, he is included in the financial expenses. However, this year,000, the standard was changed, and the cash discount in the new standard is a variable consideration, which will affect sales revenue

In line with the principle of who benefits and who bears, the sales organization records the sales expenses.

Account sister diligent, monthly turn. Cousin lazy, year-end turn

The statement is closed and the month is not settled, only the income statement is filled out. The account is settled monthly and carries forward the profit of the current year.

1. According to the general ledger (1) 1 to 1: short-term borrowings, capital reserves, surplus reserves, paid-in capital, other comprehensive income. (2) n-to-1: monetary funds, other payables 2. According to the detailed accounts: two receipts, two payments, development expenditures, salaries payable to employees, non-current assets/liabilities due within one year, trading financial assets, contract assets, contract liabilities. 3. According to the general ledger and the detailed account: long-term borrowings, other non-current assets/liabilities. 4. Deduct the allowance according to the relevant accounts: fixed assets, intangible assets, construction in progress, long-term equity investment, bills receivable, other receivables, investment real estate 5. Comprehensive use: inventory

Losses on fixed assets were lost to non-operating expenses

Selling materials, operating for rent: other business income! Liquidation of fixed assets:

The profit and loss on the disposal of assets affects the operating profit but is not the operating income (including the main business income and other business income), and belongs to the profit and loss account of the current period that affects the operating profit

Both cash receipts by sellers and cash payments by buyers are included in business activities

Head (investment) pumping (financing) tendon (operation) three kinds of cash flow

Undistributed profits are consistent with the balance sheet; Other comprehensive income is aligned with the income statement

At the same time, the information is publicly disclosed to all investors

If I say I'm willing to wait for Su Qiqi

The music cannot be played due to copyright failure, please replace the music

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Legal events: natural disasters and man-made disasters, legal acts: people can change subjectively, have no right not to act, and have the right not to act

Administrative punishment officer to the people, administrative punishment officer to official, after all, internal punishment is the punishment External punishment is to punish you is the official's family, the state can dismiss you.

Additional Punishment: Penalty for forfeiting the situation

Administrative Sanctions: Grade II Driving Award (two demerits, dismissals, removals, demotions) plus a warning

Fines for forfeiture (fines, deprivation of political rights, confiscation of property, deportation.

What is outside the body is attached

This person deprives him of his rights, first fined him, then confiscates his property, and then drives him away, which is useless

The person in charge of the unit is responsible for the authenticity and completeness of the accounting work and accounting materials of the unit

Authenticity and completeness are the most basic essential requirements of accounting data, if you don't know this, then you are called true

The chief accountant is both an administrative leader and an accountant!

Violation of the national unified accounting system: the unit is separated by three to five (3000-50000), two two goods (supervisor + responsible person 2000-20000). Pseudo, hidden: unit 1510 (5000-100000), individual every three differences of five (3000-50000) two people to instruct five or five points (supervisor + responsible person to instruct, direct, force 5000-50000)

Violation of 10 items, individual 2000-20,000, unit 3000-50,000, ordered to make corrections within a time limit, ^_^ pseudo-change concealment, personal 5000-50,000 units 30000-50,000, serious, 5 years of punishment of 20,000 and 200,000, notification, administrative punishment, 5 years of accounting personnel must not engage in accounting work ^_^, instructed to force 5000-100,000, administrative punishment

People who say that they do these things are a bit "2", because for the unit, it is a box of "35" cigarettes, and they are not allowed to do accounting for 5 years, and they have to be sentenced for crimes.

Forgery is even more stupid, that is to punish you box "35" cigarettes, 5 years can not do accounting, committed a sentence of crime, the unit that has to be fined 5,100,000.

Doing this thing is a bit two, for the unit is a pack of cigarettes (35) thing, for the accountant should be a slap (5 years) down, a little heavier on jail (permanent)

When handling payment and settlement, the names of the units and banks shall record the full name or standardized abbreviation

All multiples of 10 are added to zero

Every ten plus zero one pick up the month may be changed to one pick up one month or one pick up February, so add a zero can not change, just think that after October can also become November 12 month, there is zero can not change, the same reason 20 may also be changed to 21.22.23..... Add a zero and you won't change it

October and 10 zero and one plus, 1-2 month zero, 1-9 zero, 11-12 month one, 11-19 day one, 20 days, 30 days zero

Independent accounting can open a basic account, non-independent, off-site temporary can not be opened. Everything else can be opened.

Remittance of 1 book 2 sticks 10 merchants to 10 (prompt payment date)

Commercial bills of exchange prompt payment after the issuance of the bill of regular payment, then it is the due date of 10 days, there is also a kind of regular payment after seeing the ticket is within 1 month of the ticket gas, this is easy to step on the pit.

Commercial bills of exchange prompt acceptance: 1 payment on a fixed day, regular payment after the issuance of the bill, prompt acceptance before the due date of the bill of exchange, 2 after seeing the bill of exchange after regular payment, from the date of issuance of the bill of exchange within 1 month to prompt acceptance, 3 see the bill of exchange to pay without prompt acceptance. Commercial bills of exchange prompt payment: fixed day payment, regular payment after the invoice is issued, see the prompt payment term of the periodic payment after the ticket is within 10 days from the date of maturity of the bill.

Ten days from the fixed-day periodic expiry date.

Huiben Branch, 1 (month), 2 (month), 10 (day), shang to 10 (day), shang mi 30 (one month)

Micropayment businesses, and businesses that occur regularly by recipients (loans, taxes, etc.) have low risk and can be verified by payment institutions in place of banks

The depositor shall bear legal responsibility for leasing or lending bank card accounts; Where the forgery or alteration of supporting documents to deceive a bank into opening a bank settlement account constitutes a crime, it shall be transferred to the judicial organs for criminal responsibility in accordance with law; Where forging, altering, or privately printing an account opening permit may constitute a crime, it shall be transferred to the judicial organs for criminal liability for 1-3w of business and 1k of non-business in accordance with law

The starting point, not beyond the levy, beyond the full levy. The exemption amount is not exceeded, and if it is exceeded, it will exceed part of the levy

1. Direct collection (the day on which the sales payment is received and the voucher for the sales payment is requested) 2, the entrusted collection (the day on which the goods are issued and the collection procedures are completed) 3, the credit sales and the collection in installments (the date of collection agreed in the contract, the day of delivery without contract or agreement) 4, the advance receipt of the payment (on the day of the sale of the goods, if the production period exceeds 12 months, the date of collection in advance or the payment date agreed in the written contract, and the rental service: (the day of receipt of the advance payment) 5, the transfer of financial goods (the day of the transfer of ownership) 6, Consignment sales (on the day of receipt of the consignment list or receipt of all or part of the payment for the goods, the day on which the goods are issued is not received) 7, deemed to be sold (on the day of the transfer of goods, the day of the transfer of labor services, services, intangible assets, and the day of the change of ownership of immovable property) 8, Imported goods (the day of customs declaration for import) 9, First invoicing (the day of invoice issuance) 10, Withholding obligation (the day on which the tax obligation occurs)

Deemed sales: 1. Consignment sales 2. Sales consignment sales 3. Transfer (except for the same county/city) 4. Self-production, commissioned processing (for collective welfare, personal consumption, investment, distribution, gift) 5. Purchase (for investment, distribution, gift) 6. Free (except for "double public welfare (public welfare or public public)", other circumstances)

Out-of-price charges include tax by default

The packaging fee and quality fee charged at the same time as the sale of fruit wood wine are all extra-price expenses, which are regarded as vat-inclusive income and should be separated from value-added tax

Packaging fees and quality fees are out-of-price expenses, and the off-price fees are tax-separate in tax

City 7 counties 5 agriculture 1, there will be no 0 countries do not suffer losses

Urban area 7, county town 5, not in the city county town 1

Whoever goes to get on the license pays the vehicle purchase tax

Vehicle purchase tax is paid by the purchaser, and the purchase, award, and gift are subject to vehicle purchase tax

Consumption tax is levied on a quantitative basis: beer, rice wine, refined oil.

The compound counts include: cigarettes and liquor.

Customs taxes are levied on the basis of: beer, crude oil.

Composite signs include: broadcast video recorders, video recorders, and video cameras.

With the word lease, first look at the financial lease or the operation lease, and then look at whether it is rented in or rented out, the financing lease to others is someone else's assets, the financial lease is their own assets, the operation lease out or their own things are only leased to others, the things that are rented into the operation are still other people's, and what they want to pay back is not their own assets. Their own assets are depreciated

Fixed assets that are not put into use (except for houses and buildings are deducted) are not depreciated

A is that financial leases are treated as own fixed assets, and the lessee accrues depreciation and lessors do not accrue depreciation

Leasing fixed assets in the form of operating leases Fixed assets leased out in the form of financial leases are not allowed to calculate depreciation deductions The textbooks say so the answer tells us that large machine tools and trucks are not fixed assets of enterprises, so they do not meet the conditions in the textbook, so shouldn't he calculate the depreciation deduction?

First of all, he is not your own thing, and Ming does not understand whether he is a fixed asset or whether it has nothing to do with whether he is a fixed asset or a real estate.

1. Rent-→ operation: Renting is someone else's × Renting out is your own √

— → financing: leasing is selling in√ leasing is selling ×

2. Room - → Room: Used √ Unused √

— → non-room: √ unused ×

1. Rent-→ operation: Renting is someone else's × Renting out is one's own √ -- → financing: renting is selling in√ renting out is selling ×

2. Room - → room: used √ Unused √ - → non-room: used √ Unused ×

Financing rent-in

Financial lease lease of own property Operating lease is not its own property

Financial lease lease out Ownership is someone else's non-depreciation Operating leasehold ownership does not belong to oneself No depreciation

Deductions are allowed for individual rental housing:

1. Taxes and fees related to the house

2. Repair fee of not more than 800

3. After deducting 1 and deducting 2≤ 4000 and then subtracting 800

4. After deducting 1 deduction and deducting 2≥ 4000 and then 20% off

Housing lease fixed deduction repair fee does not exceed 800 other expenses package fixed deduction less than 4000 deduction 800, more than 4000 deduction 20 ‰

Added as the following month, changed use this month, terminated at the end of the month

Except for the original property, the property tax is paid from the following month

Commissioned to build a house, go through the formalities, the following month. Where a taxpayer entrusts a construction enterprise to construct a house, it shall begin the month following the acceptance formalities. Pay property taxes

Deed tax is paid by the bearer and not by the seller

The first thing to see is to sell, to sell, to sell! To pay should also be paid to increase the tax on the land, the second time to buy the ownership of the house transferred to his name, this pay deed tax.

Land value-added tax shall be levied on those transferred after completion

Exchange of real estate between enterprises Land value-added tax Exchange of real estate between individuals Is not subject to land value-added tax

Land value-added tax is levied on the payment of debts

The state allows you to relocate, tax-free

Deed tax is proportional Vehicle purchase tax is proportional Property tax is ad valorem + from rent Urban land use rights from quantitative quota

1. Deed tax is proportional

Vehicle purchase tax is proportional

The proportion of the above contribution

2. Property tax is ad valorem + rent

The house may be sold or rented

3. Urban land use rights are subject to quantitative quotas

The land has to be measured to know ah

Military facilities, hospitals, nursing homes, schools, kindergartens are exempt from arable land, and the rest are levied, and teaching staff, hospital staff accommodation is subject to cultivated land occupancy tax

Science, education, culture, health, and health, the elderly, the weak, the sick, the disabled, and pregnant, and the agriculture, forestry, animal husbandry, and sideline fisheries are basically exempted

There are three kinds of vehicles, cargo, trailers, passenger cars, respectively, according to the quality of the maintenance for the tax basis 10 * 20 * 40 = 8000 trailer according to the quality of the maintenance tax also halved levy 5 * 20 * 40 * 50 % = 2000 passenger cars per vehicle and the fixed tax rate of 5 * 360 = 1800

Trailers, tugboats, non-motorized barges, energy-saving vehicles and boats halved

Passenger cars are people, with cars as the tax unit, each 360 yuan ✖️5 is the passenger car to pay the car and boat tax

How much resource tax was paid for how much to mine was originally based on the actual sales quantity

Resource tax Is based on sales

The same nature as consumption tax, selling and then calculating tax.

Large-scale aquaculture is subject to environmental protection tax

Large-scale aquaculture is subject to environmental protection tax

Environmental protection tax: the concentration of air pollutants is less than 30% of the standard, and the tax is reduced by 75% The concentration of air pollutants is less than 50% of the standard, and the tax is reduced by 50%.

30% Off 75% 50% Off

Among the small taxes, the rest of the soil 7 deeds 10 are 15

purchase

Resource tax is 10 days, arable land occupancy tax is 30, and vehicle purchase tax is 60

The date of declaration, 7 deeds 10, the remaining 15

(Smoke) cage cold water (moon) cage sand, night berth QinHuai near the restaurant. The moon is always fifteen round.

Tobacco tax is levied on a monthly basis, and taxpayers should declare and pay the tax within 15 days from the date of the end of the month on which the tax obligation occurs

If you can't remember, press 15

Stamp duty taxation scope contracts, property rights transfer documents, business books, securities transactions

Joint production of Win Zheng (contract property rights transfer book drama business books securities trading)

Stamp duty is a two-party tax

VAT is a seller's tax

Deed tax is buyer's tax

The subject of taxation is the right to collect money and confidentiality; The taxpayer is the right to pay money and know the tax subject management, collection, inspection, and punishment

Tax collection management is a matter of taxation, and the customs is regulated by the customs taxation special law

30 days for business change 15 days For 15 days for setting up account books, a contract lessee who has an independent production and operation right for 10 days of withholding and payment, has independent financial accounting, and regularly pays the contract fee or rent to the contract issuer or lessor, shall declare to the tax authority of the place where the contracting and leasing business takes place within 30 days from the date of signing the contract lease contract to apply for tax registration, and the tax authority shall issue a temporary tax registration certificate and a copy

All good words are checked accounts, good and bad words are checked, all bad words are checked, and regular quotas are individual industrial and commercial households

The account is sound, fixed control, and the inspection is not fixed

To be able to determine the source is to determine

It is not fixed, it is scattered, and it flows. I had to check and check again.

There are accounts that are sound and collected with audits, accounts that are not perfect, and collections that are not perfect, cannot be controlled Inspection and collection Individual industrial and commercial households without accounts are regularly levied in a fixed amount

If the financial accounting system is sound, consideration may be given to auditing and collecting; If raw materials or sales can be controlled, the expropriation is determined; If the standards for setting books are not met, a fixed amount is levied on a regular basis

Accounting + sound = audit collection

Accounting + unsound + able to control = check the levy

Accounting + imperfect + can not be empty = inspection and collection

No account = regular flat rate collection

The authority of the tax authority in tax inspection includes: (1) the right to audit the accounts; (2) The right to inspect the site; Inspect the taxpayer's taxable goods, goods or other property at the taxpayer's place of production, business and the place where the goods are stored; Check the business situation of the withholding agent related to withholding and payment, collection and payment of taxes. (3) The right to oblige the provision of information; (4) The right to inquire; (5) The right to inspect traffic and postal services; (6) The right to inspect deposit accounts. With the approval of the director of the tax bureau (sub-bureau) at or above the county level, it may inquire into the deposit accounts of taxpayers and withholding agents engaged in production and operation in banks or other financial institutions. With the approval of the director of the tax bureau (sub-bureau) at or above the districted city or autonomous prefecture level, the savings deposits of the person suspected in the case may be inquired.

With the approval of the director of the tax bureau (sub-bureau) at or above the districted city or autonomous prefecture level, it may be

To inquire about the savings deposits of the suspected person in the case

。 Rights of the tax authorities in tax inspection: (1) the right to audit the accounts (option B); (2) The right to inspect the site (option D); (3) Right to inquire (option A); (4) The right to oblige the provision of information; (5) Traffic and postal inspection rights (option C); (6) The right to inquire about the deposit account.

To collect taxes, collect late fees, and determine that the taxpayer is a taxation act, you must first apply for administrative reconsideration before filing a lawsuit with the people's court; However, tax preservation acts, invoice management acts, and administrative punishment acts are independent of taxation acts, and they can directly file lawsuits with the people's courts, and only taxation acts need to apply for administrative reconsideration first

Taxation acts made by taxation authorities include specific administrative acts such as confirming the taxpayer, the object of taxation, the scope of taxation, tax reduction, tax exemption, tax rebate, tax deduction, applicable tax rate, tax calculation basis, tax payment link, tax payment period, tax payment place, and tax collection method, the collection of taxes, the collection of late fees, and the withholding and payment, collection and payment, collection and collection of acts made by the withholding agent and units and individuals entrusted by the tax authorities.

Escape 0.5 to 5, anti-deception 1 to 5

Tax evasion and tax owed, I make you half cry, half laugh (0.5-5 times), and dare to deceive people, I let you cry all the time (1-5 times))

Generally 16 years of age (except for special sports expertise), licensed or authorized

Cumulative medical period of less than 10 years*2

5

3 6

6 12

Cumulative medical period of 10 years of cumulative work +6

10 15 20

6 12 18 24

12 18 24 30

Medical treatment is a bit out of tune, the cumulative length of service is 10 years, the unit is 5 years and 3,6 starts cumulatively× 2 is 6,12 starts. Lower axis 6 ten thirty ten thirty ten sixteen sixty cumulative 12 start ten 6

Let's get your tips in the air. Sorry a bit of domestic violence. Acid 3 slip 6 slip 6 wine 9 belly, give a child 12, a slap 18, an ear 24, hit the hospital (medical period). One lived for ten years.

Listening to 3 acid 6 slip 6 slip 9 on 12 want to 18 to love 24 to death