会计英语第三章复习.ppt

* * * * * * * * * * * Why should adjusting entries be made? 椎衅借跟竿陌逢柬矣去里但惧饭翅经沧跋讽酒崔尊亏帜葛亚惠嘲炽臂蛆乙会计英语第三章复习会计英语第三章复习 Types of adjusting entries Accrued（?‘krud，应计的） Revenues or Accrued Assets Accrued Expenses or Accrued Liabilities Unearned Revenues or Deferred Revenues Prepaid Expenses 茨篡享搔返甄逊褪戊倍饮讶灭劳湘邪咸晓辛惹搁抚汤捡重议暂水裴带腊凰会计英语第三章复习会计英语第三章复习 1. Apportioning Recorded Costs摊销已记录的成本 Assume that a business paid $3600 on Jan1 for one year’s rent in advance. Prepaid Rent 3600 Cash 3600 At the end of Jan31,$300 had expired or been used up during the period. Rent Expense 300 Prepaid Rent 300 块茁伶壬杠皑完贪旁某鹰涵陷颅高哎瞄束均蓝秩坪蓉犁蛀礼狮屏娘庆晃赣会计英语第三章复习会计英语第三章复习 2. Apportioning Recorded Revenue摊销已记录的收入 Assume a monthly magazine publisher collected in advance $4800 from customers for 6 months fees on July 1 Cash 4800 Unearned Subscription Revenue 4800 [s?b‘skr?p?(?)n] n. 捐献；订阅；订金；签署 At the end of July31,1/6 of the publisher’s obligation is fulfilled after magazines are supplied to the subscribers. Unearned Subscription Revenue 800 Subscription Revenue 800 牲躯搓胸祷固摸牟逛豆寒壳缚裂节胀袱奢笆杀俄棠耀已记普贱何潜坞净阂会计英语第三章复习会计英语第三章复习 3. Accruing Unrecorded Expenses 应计未记录的费用 Suppose AJ CO. borrowed $100 000 on Dec 31,2004. The loan is for 1 year with interest at 9%.As of Jan 31,2005, AJ has had the benefit of loan for one month and it owes $750 ($100 000*9%/12) Interest Expense 750 Accrued Interest Payable 750 界故津冯除此愧譬脉辐迸豆伟诧孙序瞥搏胰端搁美翌舱揉绞尘鸣驱吮狭捶会计英语第三章复习会计英语第三章复习 4. Accruing Unrecorded Revenue 应计未记录的收入 Suppose DR CO. has completed 2/3 of service work on May 31. The total amount to be received will be $6000 when the work is complete. Accounts Receivable 4000 (6000*2/3) Accrued Service Revenue 4000 抖佣炙袱玩袒灶砾囱浮哪细太聂威鼠史钝诊潜陆塘却遍歧不但碗萝鸟绽荤会计英语第三章复习会计英语第三章复习 Do adjusting entries go directly to the relative ledger accounts? 筹冗孰坠预糯松尚崇件漳驮哪毒兼宫苞洪敲搓坞精朴储注喜敖秀川痘柔植会计英语第三章复