会计基本会计分录汇总.docx

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1、一：ACCOUNTINGENTIY资产(ASseO1 .应1.攵账款：Asoiinisreceivab1.e会计操作：收到应收账款Dr:CaShCr:Accountsreceivab1.e外欠帐款收到：DrAccountsreceivab1.eCr:Uneanireceivab1.e;2 .现金：CaSh会计操作：收到现金：DriCashCrAccountsreceivab1.e支付现金：DrFurnitureCr:CashDr:AccountsPayab1.eCnCash3 .广告：AdVertisemem会计操作：计提广告费用：DrAdvertisementExpentCriAdverti

2、sement4 ,折1口：DePreCia1.ion会计处理：计提折IH：DriDepreciationExpentO:ACCUmU1.a1.edDePreCia1.iOn5 .存货：InVentOry6 .应收票据：NotereCeiVabIe会计处理:DrrCashCnNotereceivab1.e7 .办公用品：OffkeSUPDIieS会计处理：购买办公用品：Dr:Officesupp1.iesCriCash8 .顷付租金：PreDaidren1.会计处理：计提：DrRentExpentCr:Prepaidrent9 .家具：FUrniIUre会计处理:购买家具：DrFueniture

3、CrCash10 .土地：1.and会计处理:出售土地：Dr:CashCrr1.and11 .预付租金：Prer)aidrent会计处理：计提：D匚RentExpentCriPrepaidrentCJ负储(1.iabi1.ity)I.应付账款：ACCOUnISPayab1.e会计处理：支付账款：DrrAccountsPayab1.eCriCash2 .一米计折旧:ACCUmUIaIedDePreCia1.iOn会iI，处理：iI，提折旧：DrDepreciationExpentCr:Accumu1.a(edDepreciation3 .应付工资:SaIaryDayabIe会计处理：计提工资费用

4、：Dr:SagryExpentCr:Sa1.uypayab1.e支付工资:Dr:Sa1.aryPayab1.eCr:CashCO全部若权益,CrzCaptia1.二：THEACCOUNTINGCYC1.ETn1.nSaCtionSoUrCedocument-JouraJ1.edgerTWorkSheeJFinaCia1.StatemensBC1.osing1IAna1.yZing-RecordingPo$1.ingAdjusIingTPrCDaring三.:春贷(Inventory)会计处取1 .购买存货:Dr:PurchaseCrCashORAccountsPayab1.e2 .购货折扣叮退

5、卜11折让:DriAccountsPayab1.eCnCashPurchaseDiscountsPurchasereturnsanda1.1.owances3 .Purchase(Dr)PurchaseDiscounts(Cr)一PurchasereturnsandaI1.owances(Cr)=NciPUrChaSe(Dr)4J三输成本：Dr:Freieh1.InCr:Cash5.销售折力J，J销1折让、退回:DnSaIesDiscountSa1.esReturnsanda1.1.owancesCr:Accountsreceivab1.e6.Sa1.esrevenue(Cr)Sa1.esDi

6、scount(Dr)-Sa1.esReturnsanda1.1.owances(Dr)=NetSa1.es(Cr)7.Beginninginventory(Dr)+Netpurchase(Dr)FreightIn=Costofinventory-Endinginventory=Costofgoodsso1.di.Whichfthefo1.1.owingstatementsaboutaccountingconceptsorassumptionsarecorrect?1 )Themoneymeasurementassumptionisthatitemsinaccountsareinitia1.1.

7、ymeasuredattheirhistorica1.cost.2 )Inordertoachievecomparabi1.ityitmaysometimesbenecessarytooverridetheprudenceconcept.3 )Tofaci1.itatecomparisonsbetweendifferententitiesitishe1.pfu1.ifaccountingpo1.iciesandchangesinthemarcdisc1.osed.4 )Tocomp1.ywiththe1.aw,the1.ega1.formofatransactionmusta1.waysber

8、ef1.ectedinfinancia1.statements.A1and31. B1and42. Accordingto(heru1.esofdebitandcreditforba1.anceshedaccounts:A. Increasesinasset,1.iabi1.ities,andowner,sequityaccountsarcrecordedbydebits.B. DecreasesinassetandIiabi1.iyaccountsarcrecordedbycredits.C. Increasesinasseta1.ower,sequityaccountsarerecorde

9、dbydebits.D. DecreasesinIiiibi1.i1.yandower,sequityaccountsarcrecordedbydebits3. DKCompanyhasa$3500accountsreceivab1.efromGRSCompany.OnJanuary20.GRSCompanymakesapa11ia1.paymentofS21.()0toDTKCompany.Tir)madeonJanuary20byDTKCompanytorecordthis(ransc(ioninc1.udes:A. Adebittothecashreceivab1.eaccoun1.of

10、$2100B. Acredittotheaccountreceivab1.eaccountofS21(X)C. Adebittothecashreceivab1.eaccountof$14(X)naj.1.*.1.i.-.a-ct*tfn会计英语D. 1.1.ectionofa$10000acuntreceivab1.eKEYTERMSQUIZThefo1.1.owingkeytermsareinthebo1.dfaceprintwheretheyappearinthechapter.Se1.ectfromthefo1.1.owing1.istofkeytermsusedinthechapte

11、randfi1.1.intheappropriateb1.anktothe1.eftofeachdescription.(Note：youcanon1.yse1.ectonecorrectkeytermforeachofthefo1.1.owingstatements.)Financia1.accountingManagementaccountingTreasurerAccountingequationAssetRevenueMoneyunit1.iabi1.ityContro1.1.erAccountingCertifiedPub1.icAccountant(CPA)CorporationC

12、ostprincip1.eOwner,sequityBusinessentityGoingconcernExpenseTimeperiodGenera1.acceptedaccountingprincip1.e(GAAP)Auditing1. Aformofentityorganizedunderthe1.awsofaparticu1.arstate;ownershipevidencedbysharesofstock.2. Theprocessofidentifying,measuring,andcommunicatingenomicinformationtovarioususers.3. Theofficerofanorganizationresponsib1.efortheSaveguardingandefficientuseofampany,s1.iquidassets.