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时间:2020-06-02
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1、第二章交易分析和记录1.所有者投资借:现金贷:所有者名下的资本2.用现金采购物料借:物料贷:现金3.用现金购置设备借:设备贷:现金4.赊购物料借:物料贷:应付账款5.提供服务赚取现金借:现金贷:咨询费收入6.用现金支付费用借:租金费用贷:现金7.以赊销方式提供服务和出租设备借:应收账款贷:咨询费收入租金收入8.应收账款变现借:现金贷:应收账款9.分期支付应付账款借:应收账款贷:现金10.所有者提取现金借:所有者提取的资产贷:现金11.预收服务费借:现金Chapter2ReceiveinvestmentbyOwnerCashOwner,CapitalPurchaseEq
2、uipmentforCashSuppliesCashPurchaseEquipmentforCashEquipmentCashPurchaseSuppliesonCreditSuppliesAccountsPayableProvideServicesforCashCashConsultingRevenuePaymentofExpenseinCashRentExpenseCashProvideConsultingandRentalServicesonCreditAccountsReceivableConsultingRevenueRentalRevenueReceipt
3、ofCashonAccountCashAccountsReceivablePartialPaymentofAccountsPayableAccountsPayableCashWithdrawalofCashbyOwnerOwner,WithdrawalsCashReceiptofCashforFutureServicesCash贷:预收咨询费收入12.预付保险费借:预收保险费贷:现金第三章调整账户和编制财务报表(一)预付(递延)费用1.调整分录(预付保险费)借:保险费用贷:预付保险费2.调整分录(物料)借:物料费用贷:物料3.调整分录(折旧)借:折旧费用贷:累计折旧—
4、—设备(二)预收(递延)收入4.调整分录(预收收入)借:预收咨询费收入贷:咨询费收入(三)应计费用5.调整分录(应付工资费用)借:工资费用贷:应付工资(四)应计收入6.调整分录(应急服务费收入)借:应收账款贷:咨询费收入第四章完成会计循环1.将收入账户的贷方余额结转至利润汇总账户借:咨询费收入租金收入(所有收入账户)贷:利润汇总(结平收入账户)UnearnedConsultingRevenuePayCashforFutureInsuranceCoveragePrepaidInsuranceCashChapter3A.Prepaid(Deferred)Expensesa
5、.Adjustment(PrepaidInsurance)InsuranceExpensePrepaidInsuranceb.Adjustment(Supplies)SuppliesExpenseSuppliesc.Adjustment(Depreciation)DepreciationExpenseAccumulatedDepreciation–EquipmentB.Unearned(Deferred)Revenuesd.Adjustment(UnearnedRevenues)UnearnedConsultingRevenueConsultingRevenueC.A
6、ccruedExpensee.Adjustment(AccruedSalariedExpense)SalariesExpenseSalariesPayableD.AccruedRevenuef.Adjustment(AccruedServicesRevenue)AccountsReceivableConsultingRevenueChapter4Step1:CloseCreditBalancesinRevenueAccountstoIncomeSummaryConsultingRevenueRentalRevenue(RevenueAccounts)IncomeSum
7、maryTocloserevenueaccounts.2.将费用账户的借方余额结转至利润汇总账户借:利润汇总贷:折旧费用——设备工资费用保险费用租金费用物料费公共事业费用(所有费用账户)(结平费用账户)3.将利润汇总账户的余额结转至所有者权益账户借:利润汇总贷:所有者名下的资本(结平利润汇总账户)4.将所有者提取账户的余额结转至所有者权益账户借:所有者名下的资本贷:所有者提取的资产(结平所有者提取账户)第五章商业活动的会计核算永续盘存制(一)商品买卖交易(购货)1.购买待售商品借:库存商品贷:现金或应付账款2.支付进货的运费成本(装运地交货)借:库存
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