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1、会计基本会计分录汇总一：ACCOUNTING ENTIY 资产 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:Advert
2、isement 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
3、 rent 9.家具：Furniture 会计处理：购买家具： Dr:Fueniture Cr:Cash 10.土地：Land 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 负债 1.应付账款：Accounts Payable 会计处理：支付账款：Dr:Accounts Payable Cr:Cash 2.累计折旧：Accumulated Depreciation 会计处理：计提折旧：Dr:Depreciation Expent Cr:Accumulated Dep
4、reciation 3.应付工资：Salary payable 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 所有者权益 1.Withdrawal (撤资) 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 收入 1. 服务收入：Service revenue 会计处理 ：计提服务收入：Dr:Accounts receivable Cr:Ser
5、vice renenue 收到：Dr:Cash Cr:Accounts receivable Dr:Unearned Service 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 费用 1.公用事业费用：
6、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 过户： Dr
7、: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 documentJouralLedgerWorksheetFinacial statements B Closing AnalyzingRecordingPostingAdjustingPreparing 三：存货-会计处理 1.购买存货：Dr:Purchase Cr:Cash OR
8、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 Sales Returns and allowances Cr:Acc
9、ounts receivable 6.Sales revenue (Cr) -Sales Discount (Dr)- Sales Returns and allowances(Dr)=Net Sales 7.Beginning inventory(Dr)+Net purchase(Dr)+Freight In =Cost of inventory -Ending inventory=Cost of goods sold1. Which of the following statements about accounting concepts or assumptions are correc
10、t? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost. 2） In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3） To facilitate comparisons between different entities it is helpful if accounting p
11、olicies and changes in them are disclosed. 4） To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 1. B 1 and 4 2. According to the rules of debit and credit for balance sheet accounts: A. Increases in asset, liabilities, and owners equi
12、ty accounts are recorded by debits. B. Decreases in asset and liabiliy accounts are recorded by credits. C. Increases in asset and owers equity accounts are recorded by debits. D. Decreases in liability and owers equity accounts are recorded by debits 3. DTK Company has a $3500 accounts receivable f
13、rom GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record this transction includes: A. A debit to the cash receivable account of $2100 B. A credit to the account receivable account of $2100 C. A debit to the cash receivable account of $1400 D. A debit to the account receivable account of $1400 C 3 only D 2 and 3
