会计基本会计分录汇总
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一:ACCOUNTING ENTIY
㈠资产(Asset)
1.应收账款:Accounts receivable
会计操作:收到应收账款Dr:Cash Cr:Accounts receivable
外欠帐款收到:Dr:Accounts receivable Cr:Unearn receivable ;
2.现金:Cash会计操作:收到现金:Dr:Cash Cr:Accounts receivable支付现金:
Dr:Furniture Cr:Cash Dr:Accounts Payable Cr:Cash
3.广告:Advertisement会计操作:计提广告费用:
Dr:Advertisement Expent Cr:Advertisement
4.折旧:Depreciation会计处理:计提折旧:
Dr:Depreciation Expent Cr:Accumulated Depreciation
5.存货:Inventory
6.应收票据:Note receivable会计处理:Dr:Cash Cr:Note receivable
7.办公用品:Office supplies会计处理:购买办公用品:Dr:Office supplies Cr:Cash
8.预付租金:Prepaid rent会计处理:计提:Dr:Rent Expent Cr:Prepaid rent
9.家具:Furniture会计处理:购买家具:
Dr:Fueniture Cr:Cash
会计处理:出售土地:Dr:Cash Cr:Land
11.预付租金:Prepaid rent会计处理:计提:Dr:Rent Expent Cr:Prepaid rent
㈡负债(liability)
1.应付账款:Accounts Payable会计处理:支付账款:Dr:Accounts Payable Cr:Cash
会计处理:计提折旧:Dr:Depreciation Expent Cr:Accumulated Depreciation
会计处理:计提工资费用:
Dr:Salary Expent Cr:Salary payable支付工资:Dr:Salary Payable Cr:Cash
㈢所有者权益(Owner's equity)
会计处理:期末过度到本年利润
2.投资:Investment会计处理:投资:
Dr:Investment Cr:Cash
3.资本:Captial会计处理:期初+本期过度的资本=期末资本余额
㈣收入(Revenue)
1.服务收入:Service revenue会计处理:计提服务收入:
Dr:Accounts receivable Cr:Service renenue
收到:
Dr:Cash Cr:Accounts receivable Dr:Unearned Servi ce renenue Cr:Service renenue
2.保险收入:Commission revenue会计处理:计提:Dr:Unearned commission revenue Cr:Commission revenue
3.销售收入:Sales revenue会计处理:现金收到:Dr:Cash Cr:Sales revenue
销售收入赊账处理:
Dr:Accounts receivable Cr:Sales revenue
㈤费用(Expent)
1.公用事业费用:Utilities Expent
2.租金费用:Rent Expent会计处理:计提:Dr:Rent Expent Cr:Prepaid rent
3.工资费用:Salary Expent会计处理:计提工资费用:Dr:Salary Expent Cr:Salary payable
4.办公费用:Supplies Expend会计处理:计提:
Dr:Supplies Expent Cr:Supplies
5.折旧费用:Depreciation Expent会计处理:计提折旧:
Dr:Depreciation Expent Cr:Accumulated Depreciation
㈥过户:
Dr:Income Summary Cr:费用类科目
Dr:收入类科目Cr:Income Summary
Dr:Withdrawal Cr:Income Summary
Dr:Income Summary Cr:Captial
二:THE ACCOUNTING CYCLE
A
→→→→→→→→→
↓↓
Transaction source document→Joural→Ledger→Worksheet→Fin acial statements
B→→→Closing→→→→
↓
↓
Analyzing→Recording→Posting→Adjusting→Preparing
三:存货(Inventory)---会计处理
1.购买存货:Dr:Purchase Cr:Cash OR Accounts Payable
2.购货折扣与退回折让:Dr:Accounts Payable Cr:Cash
Purchase Discounts
Purchase returns
and allowances
3.Purchase(Dr)---Purchase Discounts(Cr)---
Purchase returns and allowances(Cr) =Net purchase(Dr)
4.运
输成本:Dr:Freight In Cr:Cash
5.销售折扣与销售折让、退回:Dr:Sales Discount
S
ales Returns and allowances
Cr:Acc
ounts receivable
6.Sales revenue(Cr)---Sales Discount(Dr)---Sales Returns and allowances(Dr)=Net Sales(Cr)
7.Beginning inventory(Dr)+Net purchase(Dr)+Freight In =Cos t
of inventory---Ending inventory=Cost of goods sold1. Which of the following statements about accounting concepts or assumptions are correct?