初級會(huì)計(jì)職稱分錄大全(Journalofprimaryaccountingtitles)

Junioraccountantprofessionaltitlecompletelist-Junior

accountantexamination(AssistantAccountant)-study

accountingForum

HuXuerongshare16:41share,andsaid:@Renjiedeling:63

InitialaccountingtitleentriesDaquan1.cashcheckA.cash

shortageloan:disposalofpropertygainsandlosses-pending

disposalofliquidassetsgainsandlosses

Cashinhand

By:otherreceivables,-XX

Loans:disposalofpropertygainsandlosses-pending

liquiditygainsandlosses

Unabletofindoutwhy:managementfees

Loans:disposalofpropertygainsandlosses-pending

liquiditygainsandlosses

B.cashoverflow:cashinhand

Loans:disposalofpropertygainsandlosses-pending

liquiditygainsandlosses

Profitandlossofassetstobeprocessed

Otherpayables

Unabletofindoutthereason:thelossofassetstobeprocessed

-theprofitorlossofthecurrentassetstobeprocessed

Nonoperatingincome

2.tradingfinancialassets

A.:Borrowing:transactionalfinancialassets-cost

Dividendsreceivable(interestreceivable)

Incomefrominvestment

Credit:bankdeposits(othermonetaryfunds-depositsof

investment)

Bholdscashdividendsandinterestsometimes

(1)receiveddividendandinterestincludedthepurchaseprice

Bankdeposit(othermonetaryfunds-depositinvestment)

Loans:dividendsreceivable(interestreceivable)

(2)dividendsandinterestenjoyedduringtheperiodofholding

Dividendsreceivable(interestreceivable)

Investmentincome

Bankdeposit

Dividendsreceivable(interestreceivable)

Cendoftermmeasurement(1)fairvaluebookbalance

Borrowing:transactionalfinancialassets-changesinfair

value

Profitandlossoffairvaluechange

(2)allowthevalueofthebookbalance

Profitandlossoffairvaluechange

Loans:transactionalfinancialassets-changesinfairvalue

Thefairvalueofinvestmentincome=Ddisposalsale-initial

accountedamount

(1)toconfirmthereturnoninvestmentaccordingtothe

differencebetweenthesellingpriceandthebookbalance

Bankdeposit

Credit:transactionalfinancialassets-cost

Transactionfinancialassets-changesinfairvalue

Incomefrominvestment

(2)theinvestmentincomeandlossarerecognizedaccordingto

thedifferencebetweentheinitialcostandthebookbalance

Borrow:(credit)fairvaluechanges

(lend)returnoninvestment

3notesreceivable

Aborrow:notesreceivable(facevalue)

Credit:mainbusinessincome,etc.

Taxpayable-VATpayable(VAT)

Bperiodtorecover:bankdeposits

Notesreceivable

Cmaturitynotrecoverable:receivable

Notesreceivable

Dnotdueendorsementtransfer:rawmaterials,materials

procurement,inventorygoods

Taxpayable-VAT(VAT)shouldbepaid

Notesreceivable

Ifthereisadifferencebetween“borrow"or"lend"bank

deposits

4accountsreceivable

AonCredit:receivable

Credit:mainbusinessincome

Taxpayable-VATpayable(VAT)

Bcushionfreight:accountsreceivable

Credit:bankdeposits

Cbackpayment:bankdeposits

Credit:accountsreceivable

Whencashdiscountoccurs

Bankdeposit

Financialexpenses

Credit:accountsreceivable

Dusescommercialdrafttosettleaccounts

Notesreceivable

Credit:accountsreceivable

5prepaidaccounts

Apaymentby:prepaid

Credit:bankdeposits

Btoborrowgoods:materialsprocurement,rawmaterials,

inventorygoods

Taxpayable-VAT(VAT)shouldbepaid

Credit:prepayments

Cadvancepayment:advancepayment:Loan:bankdeposit

Credit:bankdeposits:prepayments

6baddebtreserves

Theprovisionforbaddebtsinthecurrentperiodshouldbe

calculatedaccordingtothereceivableitemsinthecurrent

period-theprovisionforbaddebts

Theamountofbaddebtreserveorcredit(ordebit)balance

shouldbepaid

Theresultsarepositivepluscompensation(debitassets

impairmentloss,creditbaddebtreserve)

Negativewriteoff(debitwriteallowance,creditasset

impairmentloss)

Aprovisionforbaddebt:assetimpairmentloss-provisionfor

baddebt

Provisionforbaddebt

Writedownbaddebtreserve:baddebtreserve

Credit:impairmentlossofassets-provisionforbaddebts

Breceivablesaresoldasbaddebtsandbadloansaremade:bad

debtsareprepared

Credit:accountsreceivable

Cconfirmedbaddebtsarerecoveredandborrowed:accounts

receivable

Provisionforbaddebt

Bankdeposit

Credit:accountsreceivable

Thereceivablewhichhasbeenconfirmedandtransferredwill

berecoveredlater,andtheamountcanberecovereddirectly

accordingtotheactualamount

Bankdeposit

Provisionforbaddebt

7inventoryvaluationmethod

AindividualpricingmethodBfirstinfirstoutmethod

ThenumberofConceamonth,theweightedaveragemethod

weightedaverageprice=actualcostofinventory.

Actualcostofinventory=quantityxweightedaverageunit

price

Dmovingaveragemethodinventoryunitcost=actualcostof

originalinventory+actualcostofthispurchase

Quantityoforiginalstock+quantityofthispurchase

Theissueofinventorycost=theamountofinventoryissued

thistimebeforethedeliveryoftheunitcostofinventory

Inventorycostsattheendofthismonth=inventoriesatthe

endofthemonthxunitcostsattheendofthismonth

8rawmaterials

Actualcostmethod(subject:rawmaterialsintransit)

Aborrowtwocargoclearance:rawmaterialsBarrival,notto

borrow:goodsintransit

Loans:bankdepositsandotherloans:bankdeposits

Deliverytowarehouse:rawmaterial

Goodsintransit

Csendsoutrawmaterials:productioncost/manufacturing

expense/managementexpense

Credit:rawmaterials

Plannedcostmethod:materialprocurement,rawmaterialcost

variance

Apurchasebyactualcostpayment:materialpurchase(actual

cost)

Taxpayable-VAT(VAT)shouldbepaid

Credit:bankdeposits

Bacceptanceofwarehousing,plannedcostborrowing:raw

materials(plan)

Credit:materialpurchasing

CendingsuperZhijie:materialscostsavingby:material

purchasing

Credit:materialpurchasecredit:materialcostvariance

Dmaterial(plancost)borrow:productioncost/manufacturing

expense/managementexpense

Credit:rawmaterials

Thedifferenceinthematerialcostofthematerialdelivered

bytheecostdifferencerate

Materialcostvariancerate=initialmaterialcostdifference

+thecostdifferenceofmaterialpurchasedinthisperiod100%

Materialcostatinitialstage+plannedcostofmaterial

purchasedinthisperiod

Thedifferenceintheamountofmaterialtobeissuedisthe

plannedcostofthematerialtobesent

Materialcostvariance

Credit:productioncosts-basicproductioncosts

Auxiliaryproductioncosts

Managementexpenses

Manufacturingexpenses

9packaging

Productionleadborrow:productioncostcredit:turnover

material-packaging

Borrowingorlendingmaterialcostvariance

Goodssoldseparatelywithgoodssoldseparately:salesexpense

(actualcost)

Revolvingmaterial-packaging

Borroworborrowmaterialcostvarianceaccordingtodifference

Packagedgoodssoldseparatelywiththegoods

1.sellindividuallypricedpackages:bankdeposits

Credit:otherbusinessincome

Taxpayable-VATpayable(VAT)

2.thecostofindividuallypricedpackagessoldattheendof

thesale

Otherbusinesscosts

Revolvingmaterial-packaging

Materialcostvariance

10lowvalueconsumable55amortizationmethod

Leadborrow:turnovermaterial-lowvalueconsumable-inuse:

turnovermaterial-lowvalueconsumables-inthelibrary

Amortizationofhalfofitsvaluebyborrowing:manufacturing

costcredit:turnovermaterial-lowvalueconsumables-

amortization

Halfofitsvalueisamortizedwhenitisscrapped:

manufacturingcostcredit:turnovermaterial-lowvalue

consumables-amortization

Atthesametime:Borrow:turnovermaterial-lowvalueandeasy

toconsume-amortizationloan:turnovermaterial-lowvalue

andeasytoconsumegoods-inuse

11.,commissionedprocessingmaterialsissuedmaterials

By:entrustedprocessingmaterials(actual)

Credit:rawmaterials(plan)

Orborrowingorborrowingmaterialcostvariances,borrowers

savecreditoverruns

Paymentprocessingfeefreight:entrustedprocessingmaterials

Taxpayable-VAT(VAT)shouldbepaid

Credit:bankdeposits

Rawmaterial(plan)/turnovermateriallowvalueconsumables

Loans:consignedprocessingmaterials(actual)

Orborrowingorborrowingmaterialcostvariances

12,inventoryproductionenterprisescompletedwarehousing

Inventory:productioncost

Salesborrow:mainbusinessincomeloans:inventorygoods

Commoditycirculationenterprisesissueinventories

Grossprofitmethodsalescosts=netsalesnetsalesgross

profitmargins

Endinginventorycost=initialinventorycost+current

purchasecost-currentsalescost

Theactualcost=salespriceofgoodsduringthisperiodfor

theamountofsalescommoditythisissuehasbeenthesales

shareofthepricedifference

Attheendoftheactualcostofgoodsatthebeginningofthe

period=purchasecostofgoodspurchasedfortheperiod+

inventorycosttheactualcostofthepurchasepriceofgoods

-goodssalesfortheperiod

Thecostofgoodssold(i.e.purchaseprice)

Thepurchasepriceofgoodssalesrate=purchasepriceofthe

actualcost(price)=purchaseprice(atthebeginningofthis

periodtobuy*+)soldinperiod

Thepriceofgoodssoldatthebeginningandtheendofthis

period

13stockinventoryoverageapproval

Borrow:rawmaterial(etc.)

Loans:disposalofpropertygainsandlosses-pending

liquiditygainsandlosses

Afterapproval:disposalofpropertygainsandlosses-pending

disposalofliquidassets

Credit:managementexpense

Lossbeforetheapprovalofborrow:todealwithpropertyloss

-flowofassetstobeprocessed

Credit:rawmaterials

Afterapprovalby:rawmaterials(scrapstorage)

Otherreceivables(insuranceornegligencecompensation)

Overheadexpense(Generaloperatingloss)

Nonoperatingexpenses(extraordinarylosses)

Loans:disposalofpropertygainsandlosses-pending

liquiditygainsandlosses

Note:verymateriallossissubjecttovalue-addedtax

By:nonoperatingexpenses

Loans:disposalofpropertygainsandlosses-pending

liquiditygainsandlosses

Taxpayable-VATpayable(inputtaxtransfer)

14long-termequityinvestment

Borrowingbycostmethod:longtermequityinvestmentloan:

bankdeposit

Iftheactualpaymentpricecontainsthedeclaredbutnot

distributedcashdividends

Longtermequityinvestment

DividendReceivable

Credit:bankdeposits

Declarationofcashdividends

Loanbeforeinvestment:receivabledividendloan:longterm

equityinvestment

Loanafterinvestment:dividendsreceivable:returnon

investment

Theequitymethodobtaintheinitialcostoflong-termequity

investment-Borrow:bankdepositcost

Initialcost<fairvalueshareofidentifiablenetassetsof

theinvestedunit

Longtermequityinvestmentcostcredit:bankdeposits

Nonoperatingincome

Whenanetprofitornetlossisrealized

Realizednetloan:longtermequityinvestment-profitandloss

adjustmentloan:investmentincome

Declarationofcashdividends:dividendsreceivable:longterm

equityinvestmentprofitandlossadjustment

Losstaking:investmentincomecredit:longtermequity

investmentprofitandlossadjustment

Increaseinowner'sequity:longtermequityinvestment-other

changesinequity

Loans:capitalreserves-othercapitalreserves

Reduceviceversa

15outsourcingoffixedassets

1donotneedtoinstallLoans:fixedassetsloans:bank

deposits

2needtoinstallthepurchasetime:underconstructionloan:

bankdeposit

Paymentofinstallationfee:underconstructionloan:bank

deposit

Availableloan:fixedassetsloan:underconstructionproject

Constructionof1selfconstructionprojectpurchasematerials:

engineeringmaterialsloan:bankdeposit

Leadingloan:constructionloan:constructionmaterials

Useloan:underconstructionloan:stockmerchandise

Taxpayable-VATpayable(output)

Forexample,thematerialsusedfortheproductionofthe

projectareunderconstruction

Credit:rawmaterials

Taxpayable-VATpayable(inputtaxtransfer)

Payotherexpenses:constructionprojectloan:bankdeposit/

payablestaffsalary

AvailableLoans:fixedassetsloans:underconstruction

16depreciationmethodsoffixedassets

1)annualaverageannualdepreciationrate=1-expectednet

salvagerateXI00%

Scheduleduse(year)

Monthlydepreciationrate=annualdepreciationrate

2)workloadmethodunitworkdepreciation=fixedassets

originalpriceX(1-expectednetresidualrate)

Estimatedtotalworkload

Themonthlydepreciationamountofafixedasset=theamount

ofworkdepreciationoftheunitworkloadofXinthemonth

ofthefixedasset

3)doubledecliningbalancemethodannualdepreciationrate=

2X100%

Scheduleduse(year)

Monthlydepreciationrate=annualdepreciationrate

Monthlydepreciationrate=monthlyinitialnetvalueoffixed

assetsdepreciationrateofX

Netbookvalueoffixedassets-expectednetsalvagevaluein

lasttwoyears

4)annualsummethodannualdepreciationrate=passable

servicelifeXI00%

Estimatedtotalnumberofyearstobeused

Monthlydepreciationrate=annualdepreciationrate

Monthlydepreciationrate=(fixedassetsoriginalexpectednet

residualvalue)Xmonthdepreciationrate

17depreciationoffixedassets

By:manufacturingexpense/administrativeexpense/selling

expense

Accumulateddepreciation

18,theliquidationoffixedassets,theliquidationoffixed

assets

Bookvaluetransfer,1iquidation,acquisition,sale,income,

etc.

Paymentofliquidationfees

Payrelatedtaxesandfees

Netincometransfer,nonoperatingincome,managementfeeor

netloss,transferofoperatingexpenses,managementexpenses

19fixedassets

1.,fixedassets:fixedassetsloan:byprioryearadjustment

2.determinetheincometaxshouldbepaid:thepreviousyear's

profitandlossadjustmentloan:shouldpaytax-shouldpay

incometax

3.carryoverretainedearnings:adjustedearningsbeforethe

year:surplusreserve-statutorysurplusreserve

Profitdistributionundistributedprofit

20shortageoffixedassets

1.lossoffixedassetsloantoborrow:propertylossoffixed

assets

Accumulateddepreciation

2.approvedresellernonoperatingexpense-losslossloan:

unacknowledged

21intangibleassetstoobtainbankdeposits

R&Dexpenditureexpensemanagementexpenses

R&Dexpenditures-capitalizedexpenditures,intangible

assets

22intangibleassetsdissipation

Loan:managementfee(otherbusinesscost)loan:accumulated

amortization

23intangibleassetsdisposal

Bankdepositloan:balanceofintangibleassetsincluded

Accumulatedamortizationshouldpaytaxesandfees-shouldpay

businesstaxrevenueoutsidethebusiness

Impairmentofintangibleassetsornonoperatingexpenses

24shorttermborrowings

Credit:shorttermloan

Interestbearing:financialexpense:interestpayable

Repaymentloan:shorttermloan:bankdeposit

25accountspayableinadvance

Accountsreceivablebankdepositloan:accountspayablein

advance

Deliveryby:accountsreceivableloan:mainbusinessincome

Taxpayable-VATpayable(VAT)

26salarypayable

Aconfirm:productioncost/manufacturingexpense/management

expense/salesexpense/constructionproject/R&D

expenditure/profitallocation

Credit:salarypayabletoemployees-wages/staffbenefits

/socialinsurancepremiums/nonmonetarybenefits

(self-producedproducts-fairvaluehousingdepreciation

rentalrental)

Bpaywages:paypayabletoemployeessalaryloan:cashinstock

/bankdeposits

Otherreceivables

Taxpayable-individualincometaxshouldbepaid

Paymentofwelfarebenefits:payabletostaffandworkers-

employeewelfareLoans:cashinstock,etc.

Paysocialinsurancepremiums:dealwithworkers'salaries-

socialinsurancepremiums:bankdeposits,etc.

Paymentofnonmonetarybenefits:paypayabletoemployees-

nonmonetarywelfareLoans:mainbusinessincome(marketprice)

Taxpayable-VATpayable(VAT)

Transfercost:mainbusinessincome(costprice)loan:

inventorygoods

27generaltaxenterprise

Theamountofnormalsalesofgoodsandservicesprovidedby:

accountsreceivableloan:mainbusinessincome

Taxpayable-VATpayable(VAT)

Deemedsalebehavior:underconstructionproject/longterm

equityinvestment

Loan:taxpayable-VATpayable(VAT)

Inputtaxcredits:disposalofpropertygains/losses/under

constructionworks/payablestaffsalaries

Credit:taxpayable-VATpayable(inputtaxtransfer)

Payingvalueaddedtax:payingtaxshouldpayVAT(taxpaid)

loan:bankdeposit

Taxshouldbepaid-VATshouldbepaid

Inputoutput

Taxeshavebeenpaidout

Nondeductibleinputorexcessdeliveryshouldbemade

outstanding

28,theconsumptiontaxshouldbepaidtoselltaxableconsumer

goods

Borrowing:businesstaxandadditionalloan:taxpayable-

payabletoexcisetax

Selfmadeloan:fixedassets/underconstructionproject/out

ofbusinessloan:taxpayable-payabletoconsumptiontax

Selfmadeproductsareusedtodistributeforeigninvestment

toemployeesandsoon:businesstaxandadditionalloan:tax

payable-payabletoconsumptiontax

Entrustedprocessingoftaxableconsumergoodsisdirectlyused

forsaleafterborrowing:entrustedprocessingmaterials/

productioncosts,etc.

Credit:AP/bankdeposit,etc.

Afterbeingrecovered,thetaxshouldbepaidandthe

consumptiontaxshouldbepaid

Credit:accountspayable/bankdepositsandotheraccounting

Forum

Goldandsilverjewelry:businesstaxandadditionalloan:tax

payable-shouldpaytheconsumptiontax

29,salestaxshouldbepaid

Businesstaxandadditionalloan:taxpayable-businesstax

payable

Saleofrealestate:fixedassetsliquidationloan:taxpayable

-businesstaxpayable

Theactualpaymentshouldbepaidin:thetaxpayableshould

bepaidbusinesstaxcredit:bankdeposits

30,resourcetaxshouldbepaid

Salesoftaxableproductsforexternaluse:businesstaxand

additionalloans:taxpayable-resourcestaxshouldbepaid

Loanforproductionanduse:productioncost/manufacturing

costloan:taxpayable-resourcetaxshouldbepaid

31taxonurbanconstructionandmaintenance

Loan:businesstaxandadditional/otherbusinesscostloan:

taxpayableshouldbepaidtourbanconstructionand

maintenancetax

Infact,theloanshouldbepaid:shouldbepaidtourban

constructionandmaintenancetaxcredit:bankdeposits

32EducationalSurcharges

Borrowing:businesstaxandadditionalloan:taxpayable-

shouldbeattachedtotheeducationfee

33landvalueincrementtax

Enterprisetransferland:fixedassetsliquidationloan:tax

payable-landvalueaddedtaxshouldbepaid

Intangibleassets:bankdepositloan:taxpayable-landvalue

addedtaxshouldbepaid

Atthesametime,writeoffthebookvalueoflanduserights:

intangibleassets

Byitsbalance:outofbusinessexpenditureorloan:non

operatingincome

34shouldpaythepropertytax,landusetax,vehicleandvessel

usetax,mineralresourcescompensationfee

Borrowingfee:payingtaxshouldpaypropertytax

35personalincometaxshouldbepaid

Borrowing:paypayabletoemployees:paytaxesandfees-

individualincometaxshouldbepaid

36wheninterestpayableisdetermined

Financecostcredit:wheninterestpayableispayable:payable

interestloan:bankdeposit

37whendividendsarefixed

Borrowing:profitdistributioncashdividendspayableor

profitLoans:dividendspayable

Timeofpayment:dividendspayable:bankdeposits

38whenotherpayablesoccur

Loan:managementfeeloan:otherpayable

Payment:Borrow:otherpayables:bankdeposits

39obtainlong-termloans

Loan:bankdeposit:longtermloanprincipaldifferenceloan

orlongtermloaninterestadjustment

Interestshallbeincludedinthemanagementfeesduringthe

preparationperiod

Itshallbeincludedinthefinancialexpensesduringtheperiod

ofproductionandoperation

Longtermloansareusedtopurchaseandbuildfixedassets

beforetheyareinthestateofbeingused

Thefixedassetscanbeusedandincludedinthefinancial

expenses

Thereturnoftheloanprincipalandinterestpaymentbonds

Borrow:payablebonds-bondspayableamount/accruedinterest

payable/bankdepositinterest

Iftheinterestshouldbepaid:interestpayableloan:bank

deposit

40bondspayable

Toobtainbankdepositloanpayablebonds-valuebalanceloan

orcreditbondspayableinterestadjustment

Interestisissuedatfacevalue:underconstruction/

manufacturing/financial/R&Dexpenditures

Theloanpayable-bondinterestpayable

Installmentpaymentduetoadebtbonddeterminetheaccrued

interestincludedinthecalculationofinterestpayable

accordingtothecouponrate

Oncethedebtbondsdetermineaccruedinterestbondspayable

includedinaccruedinterestiscalculatedaccordingtothe

couponrate

Debtservice:borrowbondspayablebondspayable-value/

accruedinterest/interestpayable

Credit:bankdeposits

41paidincapital

Bankdepositloan:thebalanceofactualcapitalisincluded

inthecapitalreserve

Loan:bankdeposit(shareXprice)loan:sharecapital(Xpar

value)

Capitalsurplus-equitypremium

Whenthestockisissuedatthenominalvalue,thecommission

feeandcommissionexpenseshouldbereducedtothesurplusand

undistributedprofits

Noncashinvestment:fixedassetsloan:paidincapital

Borrow:rawmaterialloan:paidincapital

Taxpayable-VAT(VAT)shouldbepaid

Borrowing:intangibleassets-nonpatentedtechnologyLoans:

paidincapital

-landtenure

42changesinpaidincapital

Additionalinvestment:bankdeposits/fixedassets/

intangibleassets

Paidincapital(equity)

Thebalanceisincludedinthecapitalreserve

Capitalsurplusandsurplusreserveforcapitalborrowing:

capitalreserve

Surplusreserve

Paidincapital(equity)

43paidincapital,reducedchange,repurchase

Loans:stockstocks(sharesXprice)loans:bankdeposits

Writeoff:capitalstock(Xparvalue)Credit:stockstock

Capitalsurplus

Surplusreserve

Undistributedprofit

Whenthecapitalreserveislessthantheexistingcapital

reserveofthecompany,thesurplusreserveshouldbereduced

Buybackborrow:stockstockloans:bankdeposits

Writeoff:EquityLoans:stockstocks

Capitalsurplus-capitalpremium

44capitalpremium

Bankdepositloan:paidincapitalreservecapitalpremium

45equitypremium

Loan:bankdeposit(shareXprice)loan:sharecapital(Xpar

value)

Capitalsurplus-equitypremium

Issuingfee:capitalreserveequitypremiumloan:bankdeposit

Surplusreserve

Undistributedprofit

46profitdistribution

Theprofittobeallocated=thenetprofitrealizedintheyear

andtheundistributedprofitsatthebeginningoftheyear(or

thedeficitatthebeginningoftheyear)

Profitfromtheyear:profitfromtheloanthisyear:profit

distribution-undistributedprofit

Withdrawlegalsurplusanddeclarecashdividend

Profitallocation-Extractionofstatutorysurplusreserves

-cashdividendspayable;

Surplusreserve

Dividendspayable

Atthesametime:profitdistribution-undistributedprofits

Loan:profitdistribution-Extractionoflegalsurplusreserve

-cashdividendspayable;

Theprofitdistribution,suchasthedebitbalance,represents

theaccumulateddeficitthathasnotbeencompensated.The

creditbalancerepresentstheaccumulatedundistributedprofit

Ifthedeficitisnotcompensated,thepretaxprofitcanbe

compensatedforinthenextyear,buttheperiodofcompensation

shallnotexceed5years,orthesurplussurpluscanbeused

tocompensatefortheloss

47surplusreserve(legalsurplusreserve,arbitrarysurplus

reserve)

Extractionofsurplussurplusloan:profitdistribution-

Extractionoflegalsurplusreserve

Surplusreservestatutory