会计英语(分录部分).doc

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1、第二章交易分析和记录1.所有者投资借：现金贷：所有者名下的资本2.用现金采购物料借：物料贷：现金3.用现金购置设备借：设备贷：现金4.赊购物料借：物料贷：应付账款5.提供服务赚取现金借：现金贷：咨询费收入6.用现金支付费用借：租金费用贷：现金7.以赊销方式提供服务和出租设备借：应收账款贷：咨询费收入租金收入8.应收账款变现借：现金贷：应收账款9.分期支付应付账款借：应收账款贷：现金10.所有者提取现金借：所有者提取的资产贷：现金11.预收服务费借：现金Chapter2ReceiveinvestmentbyOwnerCashOwner,CapitalPurchaseEq

2、uipmentforCashSuppliesCashPurchaseEquipmentforCashEquipmentCashPurchaseSuppliesonCreditSuppliesAccountsPayableProvideServicesforCashCashConsultingRevenuePaymentofExpenseinCashRentExpenseCashProvideConsultingandRentalServicesonCreditAccountsReceivableConsultingRevenueRentalRevenueReceipt

3、ofCashonAccountCashAccountsReceivablePartialPaymentofAccountsPayableAccountsPayableCashWithdrawalofCashbyOwnerOwner,WithdrawalsCashReceiptofCashforFutureServicesCash贷：预收咨询费收入12.预付保险费借：预收保险费贷：现金第三章调整账户和编制财务报表（一）预付（递延）费用1.调整分录（预付保险费）借：保险费用贷：预付保险费2.调整分录（物料）借：物料费用贷：物料3.调整分录（折旧）借：折旧费用贷：累计折旧—

4、—设备（二）预收（递延）收入4.调整分录（预收收入）借：预收咨询费收入贷：咨询费收入（三）应计费用5.调整分录（应付工资费用）借：工资费用贷：应付工资（四）应计收入6.调整分录（应急服务费收入）借：应收账款贷：咨询费收入第四章完成会计循环1.将收入账户的贷方余额结转至利润汇总账户借：咨询费收入租金收入（所有收入账户）贷：利润汇总（结平收入账户）UnearnedConsultingRevenuePayCashforFutureInsuranceCoveragePrepaidInsuranceCashChapter3A.Prepaid(Deferred)Expensesa

5、.Adjustment(PrepaidInsurance)InsuranceExpensePrepaidInsuranceb.Adjustment(Supplies)SuppliesExpenseSuppliesc.Adjustment(Depreciation)DepreciationExpenseAccumulatedDepreciation–EquipmentB.Unearned(Deferred)Revenuesd.Adjustment(UnearnedRevenues)UnearnedConsultingRevenueConsultingRevenueC.A

6、ccruedExpensee.Adjustment(AccruedSalariedExpense)SalariesExpenseSalariesPayableD.AccruedRevenuef.Adjustment(AccruedServicesRevenue)AccountsReceivableConsultingRevenueChapter4Step1:CloseCreditBalancesinRevenueAccountstoIncomeSummaryConsultingRevenueRentalRevenue（RevenueAccounts）IncomeSum

7、maryTocloserevenueaccounts.2.将费用账户的借方余额结转至利润汇总账户借：利润汇总贷：折旧费用——设备工资费用保险费用租金费用物料费公共事业费用（所有费用账户）（结平费用账户）3.将利润汇总账户的余额结转至所有者权益账户借：利润汇总贷：所有者名下的资本（结平利润汇总账户）4.将所有者提取账户的余额结转至所有者权益账户借：所有者名下的资本贷：所有者提取的资产（结平所有者提取账户）第五章商业活动的会计核算永续盘存制（一）商品买卖交易（购货）1.购买待售商品借：库存商品贷：现金或应付账款2.支付进货的运费成本（装运地交货）借：库存