《会计学原理教学资料》9到14章重点分录.docVIP

9——14 章重要分录 第九章 Accounts Receivable 一．在direct write-off method下： 坏账确认的分录： Dr : Bad Debts Expense xxx Cr : Account Receivable xxx 坏账收回的分录： Dr :Accounts Receivable xxx Cr :Bad Debts Expense xxx Dr : Cash xxx Cr : Account Receivable xxx 二．在Allowance Method下 期末估计坏账的分录： Dr : Bad Debts Expense xxx Cr : Allowance for Doubtful Accounts xxx 坏帐确认的分录： Dr : Allowance for Doubtful Accounts xxx Cr : Accounts Receivable—xx xxx 坏账收回的分录： Dr : Accounts Receivable—xx xxx\ Cr : Allowance for Doubtful Accounts xxx Dr : Cash xxx Cr : Accounts Receivable—xx xxx 另外在percent of receivable method 下， 注意用AFDA的T型账户计算Adjustment。 Notes Receivable 兑现票据的分录： Dr : Cash xxx Cr : Notes receivable xxx Interest Revenue xxx 拒付票据的分录： Dr : Accounts Receivable—xx xxx Cr : Interest Revenue xxx Notes Receivable xxx 期末利息调整分录： 期末调整时： Dr : Interest Receivable xxx Cr : Interest Revenue xxx 兑现期票时： Dr : Cash xxx Cr : Interest Revenue xxx Interest Receivable xxx Notes Receivable xxx Disposing of Receivable 出售应收账款 Dr : Cash xxx Factoring Fee Expense xxx Cr : Accounts Receivable xxx 抵押应收账款 Dr : Cash xxx Cr : Notes Payable xxx Borrowed money with a note secured by pledging receivables. 第十章 Plant assets 1. Depreciation Dr: depreciation expense xxx Cr: accumulated Depreciation---xx xxx additional expenditures revenue expenditures Dr: expense xxx Cr: cash xxx capital expenditure Dr: assets(视具体情况定) xxx Cr: cash xxx Disposal of plant assets a. discarding plant assets 先更新折旧 Dr: Accumulated depreciation xxx Cr: Loss on disposal of equipment xxx Equipment xxx selling plant assets 先更新折旧 Sell at book value Dr: cash xxx Cr: Accumulated