大学会计学原理(英文).docx

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1、第二章交易分析和记录1.所有者投资ReceiveinvestmentbyOwner借：现金Cash贷：所有者名下的资本Owner,Capital2.用现金采购物料PurchaseEquipmentforCash借：物料Supplies贷：现金Cash3.用现金购置设备PurchaseEquipmentforCash借：设备Equipment贷：现金Cash4.赊购物料PurchaseSuppliesonCreditSupplies借：物料Supplies贷：应付账款AccountsPayable5.提供服务赚取现金ProvideServicesfo

2、rCash借：现金Cash贷：咨询费收入ConsultingRevenue6.用现金支付费用PaymentofExpenseinCash借：租金费用RentExpense贷：现金Cash7.以赊销方式提供服务和出租设备ProvideConsultingandRentalServicesonCredit借：应收账款AccountsReceivable贷：咨询费收入ConsultingRevenue租金收入RentalRevenue8.应收账款变现ReceiptofCashonAccount借：现金Cash贷：应收账款AccountsReceivabl

3、e9.分期支付应付账款PartialPaymentofAccountsPayable借：应收账款AccountsPayable贷：现金Cash10.所有者提取现金WithdrawalofCashbyOwner借：所有者提取的资产Owner,Withdrawals贷：现金Cash11.预收服务费ReceiptofCashforFutureServices借：现金Cash贷：预收咨询费收入UnearnedConsultingRevenue12.预付保险费PayCashforFutureInsuranceCoverage借：预收保险费PrepaidIns

4、urance贷：现金Cash第三章调整账户和编制财务报表（一）预付（递延）费用Prepaid(Deferred)Expenses1.调整分录（预付保险费）Adjustment(PrepaidInsurance)借：保险费用InsuranceExpense贷：预付保险费PrepaidInsurance2.调整分录（物料）Adjustment(Supplies)借：物料费用SuppliesExpense贷：物料Supplies3.调整分录（折旧）Adjustment(Depreciation)借：折旧费用DepreciationExpense贷：累计折

5、旧——设备AccumulatedDepreciation–Equipment（二）预收（递延）收入Unearned(Deferred)Revenues4.调整分录（预收收入）Adjustment(UnearnedRevenues)借：预收咨询费收入UnearnedConsultingRevenue贷：咨询费收入ConsultingRevenue（三）应计费用AccruedExpense5.调整分录（应付工资费用）Adjustment(AccruedSalariedExpense)借：工资费用SalariesExpense贷：应付工资Salaries

6、Payable（四）应计收入AccruedRevenue6.调整分录（应急服务费收入）Adjustment(AccruedServicesRevenue)借：应收账款AccountsReceivable贷：咨询费收入ConsultingRevenue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CloseCreditBalancesinRevenueAccountstoIncomeSummary借：咨询费收入ConsultingRevenue租金收入RentalRevenue（所有收入账户）（RevenueAccounts）贷：利润汇

7、总IncomeSummary（结平收入账户）Tocloserevenueaccounts2.将费用账户的借方余额结转至利润汇总账户CloseDebitBalancesinExpenseAccountstoIncomeSummary借：利润汇总IncomeSummary贷：折旧费用——设备DepreciationExpense–Equipment工资费用SalariesExpense保险费用InsuranceExpense租金费用RentExpense物料费SuppliesExpense公共事业费用UtilitiesExpense（所有费用账户）(E

8、xpenseAccounts)（结平费用账户）TocloseexpenseaccountsTocloseexpenseac