会计英语(分录部分).docVIP

第二章 交易分析和记录 1.所有者投资 借：现金 贷：所有者名下的资本 2.用现金采购物料 借：物料 贷：现金 3.用现金购置设备 借：设备 贷：现金 4.赊购物料 借：物料 贷：应付账款 5.提供服务赚取现金 借：现金 贷：咨询费收入 6.用现金支付费用 借：租金费用 贷：现金 7.以赊销方式提供服务和出租设备 借：应收账款 贷：咨询费收入 租金收入 8.应收账款变现 借：现金 贷：应收账款 9.分期支付应付账款 借：应收账款 贷：现金 10.所有者提取现金 借：所有者提取的资产 贷：现金 11.预收服务费 借：现金 Chapter 2 Receive investment by Owner Cash Owner, Capital Purchase Equipment for Cash Supplies Cash Purchase Equipment for Cash Equipment Cash Purchase Supplies on Credit Supplies Accounts Payable Provide Services for Cash Cash Consulting Revenue Payment of Expense in Cash Rent Expense Cash Provide Consulting and Rental Services on Credit Accounts Receivable Consulting Revenue Rental Revenue Receipt of Cash on Account Cash Accounts Receivable Partial Payment of Accounts Payable Accounts Payable Cash Withdrawal of Cash by Owner Owner, Withdrawals Cash Receipt of Cash for Future Services Cash 贷：预收咨询费收入 12.预付保险费 借：预收保险费 贷：现金 第三章 调整账户和编制财务报表 （一）预付（递延）费用 1.调整分录（预付保险费） 借：保险费用 贷：预付保险费 2.调整分录（物料） 借：物料费用 贷：物料 3.调整分录（折旧） 借：折旧费用 贷：累计折旧——设备 （二）预收（递延）收入 4.调整分录（预收收入） 借：预收咨询费收入 贷：咨询费收入 （三）应计费用 5.调整分录（应付工资费用） 借：工资费用 贷：应付工资 （四）应计收入 6.调整分录（应急服务费收入） 借：应收账款 贷：咨询费收入 第四章 完成会计循环 1.将收入账户的贷方余额结转至利润汇总账户 借：咨询费收入 租金收入 （所有收入账户） 贷：利润汇总 （结平收入账户） Unearned Consulting Revenue Pay Cash for Future Insurance Coverage Prepaid Insurance Cash Chapter 3 A. Prepaid (Deferred) Expenses a. Adjustment (Prepaid Insurance) Insurance Expense Prepaid Insurance b. Adjustment (Supplies) Supplies Expense Supplies c. Adjustment (Depreciation) Depreciation Expense Accumulated Depreciation – Equipment B. Unearned (Deferred) Revenues d. Adjustment (Unearned Revenues) Unearned Consulting Revenue Consulting Revenue C. Accrued Expense e. Adjustment (Accrued Salaried Expense) Salaries Expense Salaries Payable D. Accrued Revenue f. Adjustment (Accrued Services Revenue) Accounts Receivable Consulting Revenue Chapter 4 Step 1: Close Credit Balances in Revenue Accounts to Income Summary Consu