财务英语会计分录

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1、筹建阶段GetinvestmentProprietorshipandPartnershipDrCashCrXXX’scapitalCompanyDrCashCrCommonstock/Preferredstock(facevalue)Additionalpaid-incapitalBuyofficefurniture/equipment/officesuppliesDrFurniture/Supplies/EquipmentCrcashFormerchandisebusiness,purchasemerchandiseDrP

2、urchasesCrCashFormanufacturingbusiness,purchasematerialDrMaterialinventoryCrCash运营阶段主要活动Forservicebusiness,provideserviceDrCashCrFeesearned/FeesincomeFormerchandisebusiness,sendmerchandisetocustomerDrCashCrSales/SalesrevenueDrCostofgoodssoldCrInventoryFormanufactur

3、ingbusiness,fromproductiontosellingDrWorkinprocessinventoryCrMaterialinventoryDrWorkinprocessinventoryCrWagespayableDrWorkinprocessinventoryCrOverheadcostDrFinishedgoodsinventoryCrWorkinprocessinventoryDrCashCrSales/SalesrevenueDrCostofgoodssoldCrFinishedgoodsinven

4、tory日常活动一、Receivables1.SalesSalesonaccount/credit;receivefromtheclientapromiseofpayservice/merchandise/productDrAccountsreceivableCrfeesincome/salesrevenueCustomerissueanotetoreplacethedebtDrNotesreceivableCrAccountsreceivable2.AccountforbaddebtsAccountantrecognize

5、thatthereisXXXaccountsreceivablecannotbecollected(directwriteoff)DrBaddebtexpenseCrAccountsreceivableAccountantestimatex%ofaccountsreceivablecannotbecollectedeveryperiod(allowancemethod)DrBaddebtexpenseCrAllowanceforbaddebtAstheactuallossofXXXisrecognizedDrAllowanc

6、eforbaddebtCrAccountsreceivable3.OnthematuritydateofnotesDrCashCrNotesreceivableInterestincome二、Fixedassets1.Accountingfordepreciation(straight-linemethod,unitofproduction)DrDepreciationexpenseCrAccumulateddepreciation2.AccountingforrepairsOrdinaryexpenditureDrRepa

7、irsandMaintenanceexpenseCrCashCapitalexpenditureDrXXX(assettitle)CrCash3.AccountingforimpairmentDrImpairmentlossDrAccumulatedimpairmentloss4.SaleofusedfixedassetBookvalue=Originalcost-accumulateddepreciation-accumulatedimpairmentlossSellingprice﹤bookvalue,lossDrCas

8、hAccumulateddepreciationAccumulatedimpairmentlossLossonsaleofXXXXCrXXXSellingprice﹥bookvalue,gainDrCashAccumulateddepreciationAccumulatedimpairme