國(guó)際會(huì)計(jì)重要分錄

國(guó)際會(huì)計(jì)重要分錄](méi)..9——14章重要分錄第九章AccountsReceivable一．在write-offmethod下：壞賬確認(rèn)的分錄：Dr:BadDebtsExpensexxxCr:AccountReceivablexxx壞賬收回的分錄：Dr:AccountsReceivable xxxCr:BadDebtsExpensexxxDr:Cash xxxCr:AccountReceivablexxx二．在AllowanceMethod下期末估計(jì)壞賬的分錄：Dr:BadDebtsExpense xxxCr:AllowanceforDoubtfulAccountsxxx壞帳確認(rèn)的分錄：Dr:AllowanceforDoubtfulAccounts xxxCr:AccountsReceivable—xxxxx壞賬收回的分錄：Dr:AccountsReceivable—xxxxx\Cr:AllowanceDoubtfulAccountsxxxDr:Cash xxxCr:AccountsReceivable—xxxxx另外在percentofreceivablemethod用AFDA的TAdjustment。NotesReceivable的分錄：Dr:Cash xxxCr:NotesreceivablexxxInterestRevenuexxx拒付票據(jù)的分錄：Dr:AccountsReceivable—xx xxx Cr:InterestRevenuexxxNotesReceivablexxx期末利息調(diào)整分錄：期末調(diào)整時(shí)：Dr:InterestReceivablexxxCr:InterestRevenuexxx期票時(shí)：Dr:Cash xxxCr:InterestRevenuexxxInterestReceivablexxxNotesReceivablexxxDisposingofReceivable出應(yīng)收賬款Dr:Cash xxxFactoringFeeExpensexxxCr:AccountsReceivablexxx抵押應(yīng)收賬款Dr:Cash xxxCr:PayablexxxBorrowedmoney省略部分-teofdeclarationDr;retainedearningxxxCr:commondividendxxxDateofpaymentDr;commondividendxxxCr:cash xxxc.stockdividendDateofdeclaration(smallstockdividend按市值)Dr:retainedearningsxxxCr:CommonstockdividenddistributablexxxAdditionalpaid-incapital,commonstockxxxd.Dateofpayment(smallstockCommonstockdividenddistributablexxxCr:commonstock,$10parvaluexxxDateofdeclaration(largestockdividend按面值)Dr:retainedearnings xxxCr:CommonstockdividendxxxDateofpayment(largestockdividend)Dr:CommonstockdividenddistributablexxxCr:commonstock xxx4.treasurystocka.PurchasingtreasurystockDr;treasurystock,common xxxCr:cashxxxb,reissuingtreasurystocksellingatcostDr:cashxxxCr:treasurystock,commonxxxSellingabovecostDr:cash xxxCr:treasurystock,common xxxPaid-incapital,treasuryxxxSellingbelowcost先沖抵Paid-incapital,treasurystock，不夠時(shí)沖抵RetainedearningsDr:cash xxxPaid-incapit