會計英語(分錄部分)

會計英語(分錄部分)會計英語(分錄部分)會計英語(分錄部分)資料僅供參考文件編號：2022年4月會計英語(分錄部分)版本號：A修改號：1頁次：1.0審核：批準:發(fā)布日期：第二章交易分析和記錄1.所有者投資借：現(xiàn)金貸：所有者名下的資本2.用現(xiàn)金采購物料借：物料貸：現(xiàn)金3.用現(xiàn)金購置設備借：設備貸：現(xiàn)金4.賒購物料借：物料貸：應付賬款5.提供服務賺取現(xiàn)金借：現(xiàn)金貸：咨詢費收入6.用現(xiàn)金支付費用借：租金費用貸：現(xiàn)金7.以賒銷方式提供服務和出租設備借：應收賬款貸：咨詢費收入租金收入8.應收賬款變現(xiàn)借：現(xiàn)金貸：應收賬款9.分期支付應付賬款借：應收賬款貸：現(xiàn)金10.所有者提取現(xiàn)金借：所有者提取的資產(chǎn)貸：現(xiàn)金11.預收服務費借：現(xiàn)金Chapter2ReceiveinvestmentbyOwnerCashOwner,CapitalPurchaseEquipmentforCashSuppliesCashPurchaseEquipmentforCashEquipmentCashPurchaseSuppliesonCreditSuppliesAccountsPayableProvideServicesforCashCashConsultingRevenuePaymentofExpenseinCashRentExpenseCashProvideConsultingandRentalServicesonCreditAccountsReceivableConsultingRevenueRentalRevenueReceiptofCashonAccountCashAccountsReceivablePartialPaymentofAccountsPayableAccountsPayableCashWithdrawalofCashbyOwnerOwner,WithdrawalsCashReceiptofCashforFutureServicesCash貸：預收咨詢費收入12.預付保險費借：預收保險費貸：現(xiàn)金第三章調(diào)整賬戶和編制財務報表（一）預付（遞延）費用1.調(diào)整分錄（預付保險費）借：保險費用貸：預付保險費2.調(diào)整分錄（物料）借：物料費用貸：物料3.調(diào)整分錄（折舊）借：折舊費用貸：累計折舊——設備（二）預收（遞延）收入4.調(diào)整分錄（預收收入）借：預收咨詢費收入貸：咨詢費收入（三）應計費用5.調(diào)整分錄（應付工資費用）借：工資費用貸：應付工資（四）應計收入6.調(diào)整分錄（應急服務費收入）借：應收賬款貸：咨詢費收入第四章完成會計循環(huán)1.將收入賬戶的貸方余額結轉至利潤匯總賬戶借：咨詢費收入租金收入（所有收入賬戶）貸：利潤匯總（結平收入賬戶）UnearnedConsultingRevenuePayCashforFutureInsuranceCoveragePrepaidInsuranceCashChapter3A.Prepaid(Deferred)Expensesa.Adjustment(PrepaidInsurance)InsuranceExpensePrepaidInsuranceb.Adjustment(Supplies)SuppliesExpenseSuppliesc.Adjustment(Depreciation)DepreciationExpenseAccumulatedDepreciation–EquipmentB.Unearned(Deferred)Revenuesd.Adjustment(UnearnedRevenues)UnearnedConsultingRevenueConsultingRevenueC.AccruedExpensee.Adjustment(AccruedSalariedExpense)SalariesExpenseSalariesPayableD.AccruedRevenuef.Adjustment(AccruedServicesRevenue)AccountsReceivableConsultingRevenueChapter4Step1:CloseCreditBalancesinRevenueAccountstoIncomeSummaryConsultingRevenueRentalRevenue（RevenueAccounts）IncomeSummaryTocloserevenueaccounts.2.將費用賬戶的借方余額結轉至利潤匯總賬戶借：利潤匯總貸：折舊費用——設備工資費用保險費用租金費用物料費公共事業(yè)費用（所有費用賬戶）（結平費用賬戶）3.將利潤匯總賬戶的余額結轉至所有者權益賬戶借：利潤匯總貸：所有者名下的資本（結平利潤匯總賬戶）4.將所有者提取賬戶的余額結轉至所有者權益賬戶借：所有者名下的資本貸：所有者提取的資產(chǎn)（結平所有者提取賬戶）第五章商業(yè)活動的會計核算永續(xù)盤存制（一）商品買賣交易（購貨）1.購買待售商品借：庫存商品貸：現(xiàn)金或應付賬款2.支付進貨的運費成本（裝運地交貨）借：庫存商品貸：現(xiàn)金3.在折扣期內(nèi)付款借：應付賬款貸：庫存商品現(xiàn)金4.記錄進貨退回或折讓借：現(xiàn)金或應付賬款貸：庫存商品Step2:CloseDebitBalancesinExpenseAccountstoIncomeSummaryIncomeSummaryDepreciationExpense–EquipmentSalariesExpenseInsuranceExpenseRentExpenseSuppliesExpenseUtilitiesExpense(ExpenseAccounts)Tocloseexpenseaccounts.Step3:CloseIncomeSummarytoOwner’sCapitalIncomeSummaryOwner,CapitalTocloseIncomeSummaryaccount.Step4:CloseWithdrawalsAccounttoOwner’sCapitalOwner,CapitalOwner,withdrawalsToclosethewithdrawalsaccount.Chapter5PerpetualInventorySystemA.MerchandisingTransactions(Purchases)a.Purchasingmerchandiseforresale.MerchandiseInventoryCashorAccountsPayableb.Payingfreightcostsonpurchases.(FOBshippingpoint)MerchandiseInventoryCashc.Payingwithindiscountperiod.AccountsPayableMerchandiseInventoryCashd.Recordingpurchasereturnsorallowances.CashorAccountPayableMerchandiseInventory（二）商品買賣交易（銷貨）1.銷售商品借：現(xiàn)金或應收賬款貸：銷售收入借：商品銷售成本貸：庫存商品2.在折扣期內(nèi)收到貨款借：現(xiàn)金銷售折扣貸：應收賬款3.接受銷售退回或給予銷貨折讓借：銷貨退回與折讓貸：現(xiàn)金或應收賬款借：庫存商品貸：商品銷售成本4.支付銷貨的運輸成本（目的地交貨）借：運輸費用貸：現(xiàn)金（三）商品交易事項（調(diào)整）1.調(diào)整存貨損耗（當賬面余額大于實物盤點額時）借：商品銷售成本貸：庫存商品（四）商品交易事項（結賬）1.結轉各臨時性賬戶的貸方余額借：銷售收入貸：利潤匯總2.結轉各臨時性賬戶的借方余額借：利潤匯總貸：銷售退回與折讓銷售折扣商品銷售成本運輸費用其他費用※定期盤存制參見書本147頁。希望大家考出好成績。ShelfyA.MerchandisingTransactions(Sales)a.Sellingmerchandise.CashorAccountsReceivableSalesCostofGoodsSoldMerchandiseInventoryb.Receivingpaymentwithindiscountperiod.CashSalesDiscountsAccountsReceivablec.Grantingsalesreturnsorallowances.SalesReturnsandAllowancesCashorAccountsReceivableMerchandiseInventoryCostofGoodsSoldd.Payingfreightcostsonsales.(FOBdestination)DeliveryExpenseCashC.MerchandisingEvents(Adjusting)a.Adjustingduetoshrinkage(occurswhenrecordedamountlargerthanphysicalinventory).CostofGoodsSoldMerchandiseInventoryD.MerchandisingEvents(Closing)a.Closingtemporaryaccountswithcreditbalances.SalesIncomeSummar