会计基本会计分录汇总(共8页).doc

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1、精选优质文档-倾情为你奉上一：ACCOUNTINGENTIY资产（Asset）1.应收账款：Accounts receivable会计操作：收到应收账款Dr:CashCr: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:CashCr:Accounts receivable支付现金：Dr:FurnitureCr:CashDr:AccountsPayableCr:Cash3.广告：Advertisement会计操作：计提广告费用：Dr:Advertisement

2、ExpentCr:Advertisement4.折旧：Depreciation会计处理：计提折旧：Dr:DepreciationExpentCr:AccumulatedDepreciation5.存货：Inventory6.应收票据：Note receivable会计处理：Dr:CashCr:Note receivable7.办公用品：Office supplies会计处理：购买办公用品：Dr:Office suppliesCr:Cash8.预付租金：Prepaid rent会计处理：计提：Dr:RentExpentCr:Prepaid rent9.家具：Furniture会计处理：购买家具：

3、Dr:FuenitureCr:Cash10.土地：Land会计处理：出售土地：Dr:CashCr:Land11.预付租金：Prepaid rent会计处理：计提：Dr:RentExpentCr: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:DepreciationExpentCr:AccumulatedDepreciation3.应付工资：Salarypayable会计处理：计提工资费用：

4、Dr:Salary ExpentCr:Salary payable支付工资：Dr:SalaryPayableCr:Cash所有者权益（Owners equity）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:InvestmentCr:Cash3.资本：Captial会计处理：期初+本期过度的资本=期末资本余额收入（Revenue）1.服务收入：Servicerevenue会计处理 ：计提服务收入：Dr:Accounts receivableCr:Service renenue收到：Dr:CashCr:Accountsreceiv

5、ableDr:UnearnedService renenueCr:Service renenue2.保险收入：Commission revenue会计处理 ：计提：Dr:Unearnedcommission revenueCr:Commission revenue3.销售收入：Salesrevenue会计处理 ：现金收到：Dr:CashCr:Sales revenue销售收入赊账处理：Dr:AccountsreceivableCr:Salesrevenue费用（Expent）1.公用事业费用：Utilities Expent2.租金费用：Rent Expent会计处理：计提：Dr:RentEx

6、pentCr:Prepaid rent3.工资费用：Salary Expent会计处理：计提工资费用：Dr:Salary ExpentCr:Salary payable4.办公费用：SuppliesExpend会计处理：计提：Dr:SuppliesExpentCr:Supplies5.折旧费用：DepreciationExpent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 S

7、ummaryDr:Income SummaryCr:Captial二：THE ACCOUNTING CYCLEATransactionsourcedocumentJouralLedgerWorksheetFinacialstatementsBClosingAnalyzingRecordingPostingAdjustingPreparing三：存货（Inventory）-会计处理1.购买存货：Dr:PurchaseCr:CashORAccounts Payable2.购货折扣与退回折让：Dr:Accounts PayableCr:CashPurchaseDiscountsPurchaseret

8、urns andallowances3.Purchase(Dr)-PurchaseDiscounts(Cr)-Purchasereturns andallowances(Cr)=Net purchase(Dr)4.运输成本：Dr:FreightInCr :Cash5.销售折扣与销售折让、退回：Dr:Sales DiscountSalesReturns andallowancesCr:Accountsreceivable6.Salesrevenue(Cr) -Sales Discount(Dr)-SalesReturns andallowances(Dr)=Net Sales（Cr）7.Begi

9、nning 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.

10、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

11、 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

12、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 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 $1400C 3 onlyD 2 and 3专心-专注-专业