會(huì)計(jì)基本會(huì)計(jì)分錄匯總

一：ACCOUNTING

ENTIY

㈠資產(chǎn)（Asset）

1.應(yīng)收賬款：Accountsreceivable

會(huì)計(jì)操作：收到應(yīng)收賬款

Dr:Cash

Cr:Accountsreceivable

外欠帳款收到：Dr:AccountsreceivableCr:Unearnreceivable;

2.現(xiàn)金：Cash

會(huì)計(jì)操作：收到現(xiàn)金：Dr:Cash

Cr:Accountsreceivable

支付現(xiàn)金：Dr:Furniture

Cr:Cash

Dr:Accounts

Payable

Cr:Cash

3.廣告：Advertisement

會(huì)計(jì)操作：計(jì)提廣告費(fèi)用：Dr:Advertisement

Expent

Cr:Advertisement

4.折舊：Depreciation

會(huì)計(jì)處理：

計(jì)提折舊：

Dr:Depreciation

Expent

Cr:Accumulated

Depreciation

5.

存貨：Inventory

6.應(yīng)收票據(jù)：Notereceivable

會(huì)計(jì)處理：Dr:Cash

Cr:Notereceivable

7.辦公用品：Officesupplies

會(huì)計(jì)處理：購(gòu)買辦公用品：

Dr:Officesupplies

Cr:Cash

8.預(yù)付租金：Prepaidrent

會(huì)計(jì)處理：計(jì)提：Dr:Rent

Expent

Cr:Prepaidrent

9.家具：Furniture

會(huì)計(jì)處理：購(gòu)買家具：

Dr:Fueniture

Cr:Cash

10.土地：Land

會(huì)計(jì)處理：

出售土地：

Dr:Cash

Cr:Land

11.預(yù)付租金：Prepaidrent

會(huì)計(jì)處理：計(jì)提：Dr:Rent

Expent

Cr:Prepaidrent

㈡負(fù)債（liability）

1.應(yīng)付賬款：AccountsPayable

會(huì)計(jì)處理：支付賬款：Dr:AccountsPayable

Cr:Cash

2.累計(jì)折舊：Accumulated

Depreciation

會(huì)計(jì)處理：計(jì)提折舊：Dr:Depreciation

Expent

Cr:Accumulated

Depreciation

3.應(yīng)付工資：Salary

payable

會(huì)計(jì)處理：計(jì)提工資費(fèi)用：Dr:SalaryExpent

Cr:Salarypayable

支付工資：Dr:Salary

Payable

Cr:Cash

㈢所有者權(quán)益（Owner'sequity）

1.Withdrawal

(撤資)

會(huì)計(jì)處理：期末過(guò)度到本年利潤(rùn)

2.投資：Investment

會(huì)計(jì)處理：投資：Dr:Investment

Cr:Cash

3.資本：Captial

會(huì)計(jì)處理：期初+本期過(guò)度的資本=期末資本余額

㈣收入（Revenue）

1.

服務(wù)收入：Service

revenue

會(huì)計(jì)處理：計(jì)提服務(wù)收入：Dr:Accountsreceivable

Cr:Servicerenenue

收到：Dr:Cash

Cr:Accounts

receivable

Dr:Unearned

Servicerenenue

Cr:Servicerenenue

2.保險(xiǎn)收入：Commissionrevenue

會(huì)計(jì)處理：計(jì)提：Dr:Unearned

commissionrevenue

Cr:Commissionrevenue

3.銷售收入：Sales

revenue

會(huì)計(jì)處理：現(xiàn)金收到：Dr:Cash

Cr:Salesrevenue

銷售收入賒賬處理：Dr:Accounts

receivable

Cr:Sales

revenue

㈤費(fèi)用（Expent）

1.公用事業(yè)費(fèi)用：UtilitiesExpent

2.租金費(fèi)用：Re