會計基本會計分錄匯總.doc

一：ACCOUNTINGENTIY資產(chǎn)（Asset）1.應(yīng)收賬款：Accounts receivable會計操作：收到應(yīng)收賬款Dr:CashCr:Accounts receivable外欠帳款收到：Dr:Accounts receivable Cr:Unearn receivable ;2.現(xiàn)金：Cash會計操作：收到現(xiàn)金：Dr:CashCr:Accounts receivable支付現(xiàn)金：Dr:FurnitureCr:CashDr:AccountsPayableCr:Cash3.廣告：Advertisement會計操作：計提廣告費用：Dr:AdvertisementExpentCr:Advertisement4.折舊：Depreciation會計處理：計提折舊：Dr:DepreciationExpentCr:AccumulatedDepreciation5.存貨：Inventory6.應(yīng)收票據(jù)：Note receivable會計處理：Dr:CashCr:Note receivable7.辦公用品：Office supplies會計處理：購買辦公用品：Dr:Office suppliesCr:Cash8.預(yù)付租金：Prepaid rent會計處理：計提：Dr:RentExpentCr:Prepaid rent9.家具：Furniture會計處理：購買家具：Dr:FuenitureCr:Cash10.土地：Land會計處理：出售土地：Dr:CashCr:Land11.預(yù)付租金：Prepaid rent會計處理：計提：Dr:RentExpentCr:Prepaid rent負債（liability）1.應(yīng)付賬款：Accounts Payable會計處理：支付賬款：Dr:Accounts PayableCr:Cash2.累計折舊：AccumulatedDepreciation會計處理：計提折舊：Dr:DepreciationExpentCr:AccumulatedDepreciation3.應(yīng)付工資：Salarypayable會計處理：計提工資費用：Dr:Salary ExpentCr:Salary payable支付工資：Dr:SalaryPayableCr:Cash所有者權(quán)益（Owners equity）1.Withdrawal(撤資)會計處理：期末過度到本年利潤2.投資：Investment會計處理：投資：Dr:InvestmentCr:Cash3.資本：Captial會計處理：期初+本期過度的資本=期末資本余額收入（Revenue）1.服務(wù)收入：Servicerevenue會計處理 ：計提服務(wù)收入：Dr:Accounts receivableCr:Service renenue收到：Dr:CashCr:AccountsreceivableDr:UnearnedService renenueCr:Service renenue2.保險收入：Commission revenue會計處理 ：計提：Dr:Unearnedcommission revenueCr:Commission revenue3.銷售收入：Salesrevenue會計處理 ：現(xiàn)金收到：Dr:CashCr:Sales revenue銷售收入賒賬處理：Dr:AccountsreceivableCr:Salesrevenue費用（Expent）1.公用事業(yè)費用：Utilities Expent2.租金費用：Rent Expent會計處理：計提：Dr:RentExpentCr:Prepaid rent3.工資費用：Salary Expent會計處理：計提工資費用：Dr:Salary ExpentCr:Salary payable4.辦公費用：SuppliesExpend會計處理：計提：Dr:SuppliesExpentCr:Supplies5.折舊費用：DepreciationExpent會計處理：計提折舊：Dr:DepreciationExpentCr:AccumulatedDepreciation過戶：Dr:Income SummaryCr:費用類科目Dr:收入類科目Cr:Income SummaryDr:WithdrawalCr:Income SummaryDr:Income SummaryCr:Captial二：THE ACCOUNTING CYCLEATransactionsourcedocumentJouralLedgerWorksheetFinacialstatementsBClosingAnalyzingRecordingPostingAdjustingPreparing三：存貨（Inventory）-會計處理1.購買存貨：Dr:PurchaseCr:CashORAccounts Payable2.購貨折扣與退回折讓：Dr:Accounts PayableCr:CashPurchaseDiscountsPurchasereturns andallowances3.Purchase(Dr)-PurchaseDiscounts(Cr)-Purchasereturns andallowances(Cr)=Net purchase(Dr)4.運輸成本：Dr:FreightInCr :Cash5.銷售折扣與銷售折讓、退回：Dr:Sales DiscountSalesReturns andallowancesCr:Accountsreceivable6.Salesrevenue(Cr) -Sales Discount(Dr)-SalesReturns andallowances(Dr)=Net Sales（Cr）7.Beginning inventory(Dr)+Net purchase(Dr)+FreightIn=Cost of inventory-Ending inventory=Cost of goods sold1. Which of the following statements about accounting concepts or assumptions are correct?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 policies 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 31. B 1 and 4 2. According to the rules of debit and credit for balance sheet accounts:A. Increases in asset, liabilities, and owners equity 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 debits3. DTK Company has a $3500 accounts receivable from 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 receivab