会计基本会计分录汇总.docx
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：DrAdvertisementExpentCriAdvertisement4 ,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：DrFuenitureCrCash10 .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：Dr:SagryExpentCr:Sa1.<uypayab1.e支付工资:Dr:Sa1.aryPayab1.eCr:CashCO全部若权益<Owner'sequity)1.WiIhdraWa1.(撤资)会计处理：期末过度到本年利润2 .投资：Invesimeni会计处理：投资：DrJnvestmentCnCash3 .资本：CaDIia1.会计处理:期初+本期过度的资本=期末资本余额M收入(Revenue)1.服务收入：SerViCerevenue会计处理：计提服务收入：Dr:ACCoUn1.Sreceivab1.eCrServicerenenueDnCashCr:ACCOUntSreceivab1.eDriUneamedSerViCerenenueCriServicerenenue4 .保险收入：CommiSSiOnrevenue会计处理：计提：Dr:UnearnedcommissionrevenueCrzCommissionrevenue5 .销售收入：Sa1.eSrevenue会计处理:现金收到：Dr:CaShCr:Sa1.eSrevenue销售收入赊账处理：DrAccountsreceivab1.eCrrSaIesrevenueOD费用(Expent)1.公用事业费用：UIiIitieSEXDen1.2 .租金费用：Ren1.EXPenI会计处理：计提：Dr:RentExpen1.Cr:Prepaidrent3 .工资费用：Sa1.arVEXpent会计处理：计提工资阴用：DriSaiaryExpentCnSaIarypayab1.e4 .办公费用：SUDD1.ieSEXPend会计处理：计提：DnSuppIiesExpcntCrrSupp1.ies5 .折旧费用：DCPreCiationEXPCnt会计处理：计提折IQ：DriDepreciationExpentCriAccuinuIatedDepreciationDnIncomeSummaryCr:费用类科IDr:收入类科目CrrIncomeSummaryDriWithdrawaICrJncomeSummaryDrJncomeSummar>,CrzCaptia1.二：THEACCOUNTINGCYC1.ETn1.nSaCtionSoUrCedocument-JouraJ1.edgerTWorkSheeJFinaCia1.StatemensBC1.osing1IAna1.yZing-»Recording>Po$1.ing»AdjusIingTPrCDaring三.:春贷(Inventory)会计处取1 .购买存货:Dr:PurchaseCrCashORAccountsPayab1.e2 .购货折扣叮退卜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.esDiscount(Dr)-Sa1.esReturnsanda1.1.owances(Dr)=NetSa1.es(Cr)7.Beginninginventory(Dr)+Netpurchase(Dr)÷FreightIn=Costofinventory-Endinginventory=Costofgoodsso1.di.Whichf'thefo1.1.owingstatementsaboutaccountingconceptsorassumptionsarecorrect?1 )Themoneymeasurementassumptionisthatitemsinaccountsareinitia1.1.ymeasuredattheirhistorica1.cost.2 )Inordertoachievecomparabi1.ityitmaysometimesbenecessarytooverridetheprudenceconcept.3 )Tofaci1.itatecomparisonsbetweendifferententitiesitishe1.pfu1.ifaccountingpo1.iciesandchangesinthemarcdisc1.osed.4 )Tocomp1.ywiththe1.aw,the1.ega1.formofatransactionmusta1.waysberef1.ectedinfinancia1.statements.A1and31. B1and42. Accordingto(heru1.esofdebitandcreditforba1.anceshedaccounts:A. Increasesinasset,1.iabi1.ities,andowner,sequityaccountsarcrecordedbydebits.B. DecreasesinassetandIiabi1.iyaccountsarcrecordedbycredits.C. Increasesinasseta1.ower,sequityaccountsarerecordedbydebits.D. DecreasesinIiiibi1.i1.yandower,sequityaccountsarcrecordedbydebits3. DKCompanyhasa$3500accountsreceivab1.efromGRSCompany.OnJanuary20.GRSCompanymakesapa11ia1.paymentofS21.()0toDTKCompany.Tir)'madeonJanuary20byDTKCompanytorecordthis(ransc(ioninc1.udes:A. Adebittothecashreceivab1.eaccoun1.of$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.istofkeytermsusedinthechapterandfi1.1.intheappropriateb1.anktothe1.eftofeachdescription.(Note：youcanon1.yse1.ectonecorrectkeytermforeachofthefo1.1.owingstatements.)Financia1.accountingManagementaccountingTreasurerAccountingequationAssetRevenueMoneyunit1.iabi1.ityContro1.1.erAccountingCertifiedPub1.icAccountant(CPA)CorporationCostprincip1.eOwner,sequityBusinessentityGoingconcernExpenseTimeperiodGenera1.acceptedaccountingprincip1.e(GAAP)Auditing1. Aformofentityorganizedunderthe1.awsofaparticu1.arstate;ownershipevidencedbysharesofstock.2. Theprocessofidentifying,measuring,andcommunicatingenomicinformationtovarioususers.3. Theofficerofanorganizationresponsib1.efortheSaveguardingandefficientuseofampany,s1.iquidassets.
