会计基本会计分录汇总

《会计基本会计分录汇总》由会员分享，可在线阅读，更多相关《会计基本会计分录汇总（11页珍藏版）》请在装配图网上搜索。

1、一：ACCOUNTING ENTIY资产（Asset）1.应收账款：Accounts receivable会计操作：收到应收账款 Dr:CashCr:Accounts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:CashDr:FurnitureCr:Cashh3.广告：Advertisementeciation6.应收票据：Note receivable会计处理：Dr:CashCr:Notereceivable7.办公用品：Office supplies会计处理：购买办公用Dr:Accoun

2、tsPayableCr:Cas会计操作：计提广告费用：Dr:AdvertisementExpentCr:Advertisement4.折旧：Depreciation会计处理：计提折Dr:Depreciation ExpentCr:AccumulatedDeprreceivable支 付 现 金5.存货：Inventory品:Dr:0ffice suppliesCr:Cash8.预付租金：Prepaidrent会计处理：计提：Dr:Rent ExpentCr:Prepaid rent9.家 具：Furn iture会计处理：购买家具：Dr:Fuen itureCr:Cash10.土地：Land会

3、计处理：出售土地：Dr:CashCr:Land11.预付租金：Prepaid rent会计处理：计提：Dr:Rent ExpentCr:Prepaid rent负债(liability)1.应付账款：Accounts Payable会计处理：支付账款：Dr:Accounts PayableCr:Cash2.累计折旧：AccumulatedDepreciation会计处理：计提折旧Dr:Depreciation ExpentCr:AccumulatedDepreciation3.应付工资：Salarypayable会计处理:计提工资费用:Dr:Salary ExpentCr:Salarypaya

4、ble支付工资：Dr:Salary Payable Cr:Cash所有者权益(Owners equi ty)l.Wi thdrawal(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:InvestmentCr:Cash3.资本：Captial_ 会计处理：期初+本期过度的资本二期末资本余额收入（Revenue）1.月服务收入：Service revenueDr:CashCr:Accounts receivableDr:UnearnedService renenue2.保险收入：Commission revenue会计处理：计提服会计处理：计提:Cr

5、:Commission revenue务收入：Dr:Accounts receivable Cr:Service renenueDr:Unearned commission revenue3.销售收入：Sales revenue会计处理：现金收到:Dr:CashCr:Sales revenue费用（Expent）1.公用事业费用:Utilities Expent2.租金费用：RentExpent会计处理：计提：Dr:Rent Expent|Cr:Prepaid rent3.工资费用：Salary Expent会计处理：计提工资费用：Dr:Salary ExpentCr:Salary payab

6、le4.办公费用：SuppliesExpend|会计处理：计提：Dr:SuppliesExpentCr:Supplies5.折旧费用：Depreciation Expent会计处理:计提折旧:Dr:DepreciationExpentCr:AccumulatedDepreciation过户:Dr:Income SummaryCr:费用类科目Dr:收入类科目Cr:Income SummaryDr:WithdrawalCr:Income SummaryDr:Income SummaryCr:Captial二:THE ACCOUNTING CYCLEATransaction sourcedocume

7、 ntJ ouralfLedgerWorkshee tFinacial statementsBfClosingffff三：存货(Inven tory)-会计处理Payable1.购买 存货：Dr:PurchaseCr:CashORAccountsAnalyzingfRecordingPos ti ngAdjus ti ngPreparing2.购货折扣及退回折让：Dr:Accoun tsPayableCr:Cashreturns and allowances(Cr)=Net purchase(Dr)5.销售折扣及销售折让、退回：Dr:Sales DiscountReturns andallow

8、ancesCr:Accounts receivable6.Sales revenue(Cr)Returnsand allowances(Dr)=NetSales(Cr)3.-Purchase(Dr)PurchaseDiscounts(Cr)-PurchaseSales-SalesDiscount(Dr)-Saleschasereturns andallowances4.运Cr:Cash7.Beginning inventory(Dr)+Net purchase(Dr)+Freight In 二 Cost of inventory Endinginventory=CostofgoodssoldW

9、hichWhichofofthethefollowingfollowingstatementsstatementsaboutaboutaccountingconceptsaccountingconcepts oror assumptionsassumptions areare correct?correct?1)1)TheThe moneymoney measurementmeasurement assumptionassumption isis thatthat itemsitems inin accountsaccounts areare initiallyinitiallymeasure

10、dmeasured atat theirtheir historicalhistorical cost.cost.2)2)InIn orderorder toto achieveachieve comparabilitycomparability itit maymay sometimessometimes bebe necessarynecessary toto overrideoverridethethe prudenceprudence concept.concept.3)3)ToTo facilitatefacilitate comparisonscomparisons between

11、between differentdifferent entitiesentities itit isis helpfulhelpful ififaccountingaccounting policiespolicies andand changeschanges inin themthem areare disclosed.disclosed.4)4)ToTo complycomply withwith thethe law,law,thethe legallegal formform ofof a a transactiontransaction mustmust alwaysalways

12、 bebe reflectedreflectedinin financialfinancial statements.statements.A A 1 1 andand 3 31.B B 1 1 andand 4 42.According to the rules of debit and credit for balance sheet accounts:A.Increasesinasset,liabilities,andownersequityaccounts are recorded bydebits.B.Decreases in asset and liabiliy accounts

13、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 debits3.DTK Company has a$3500 accounts receivable from GRS Company.On January 20,GRS Company makes a partial payment of$2100 to DTK Compan

14、y.The journal entrymade on January 20 by DTK Company to record this transction includes:A.A debit to the cash receivable account of$2100B.A credit to the account receivable account of$2100C.A debit to the cash receivable account of$1400D.A debit to the account receivable account of$1400会计英igD collec

15、tion of a$10 000 account receivableC C 3 3 onlyonlyKEY TERMS QUIZThu follD&i ian ndterms are in the boldface print where they appear in the chapter.Select from the following list of key terms used in the chapter and fill in the appropriateblank to the left of each descriptionyou can onlySEIEC!:one c

16、orrect key term for each ofthe following statements.)AccountingCertified Public Accountant(CPA)CorporationCost principleOwner?s equityBusiness entityGoing concernExpenseTime periodGeneral accepted accounting principle(GAAP)Financial accountingManagement accountingTreasurerAccounting equationAssetRevenueMoney unitLiabilityControllerAuditing