会计基本会计分录汇总文档.doc

一：ACCOUNTING??ENTIY㈠资产（Asset）1.应收账款：Accounts receivable??? 会计操作：收到应收账款??Dr:Cash????Cr: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:Cash??Cr:Accounts receivable?????????支付现金：Dr:Furniture??Cr:Cash????Dr:Accounts??Payable??Cr:Cash3.广告：Advertisement???会计操作：计提广告费用：Dr:Advertisement??Expent???Cr:Advertisement4.折旧：Depreciation??????会计处理：?计提折旧：??Dr:Depreciation?Expent?????Cr:Accumulated??Depreciation5.?存货：Inventory????????6.应收票据：Note receivable????会计处理：Dr:Cash???Cr:Note receivable?7.办公用品：Office supplies?????会计处理：购买办公用品：??Dr:Office supplies?????Cr:Cash8.预付租金：Prepaid rent??????会计处理：计提：Dr:Rent?Expent?????Cr:Prepaid rent?9.家具：Furniture?????会计处理：购买家具：??Dr:Fueniture??????Cr:Cash10.土地：Land???????会计处理：?出售土地：??Dr:Cash????Cr:Land11.预付租金：Prepaid rent????会计处理：计提：Dr:Rent?Expent?????Cr:Prepaid rent?㈡负债（liability）????????1.应付账款：Accounts Payable??????????会计处理：支付账款：Dr:Accounts Payable????Cr:Cash2.累计折旧：Accumulated??Depreciation??????会计处理：计提折旧：Dr:Depreciation?Expent??????Cr:Accumulated??Depreciation3.应付工资：Salary??payable??????会计处理：计提工资费用：Dr:Salary Expent??Cr:Salary payable????支付工资：Dr:Salary??Payable??Cr:Cash㈢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:Investment????Cr:Cash3.资本：Captial????????会计处理：期初+本期过度的资本=期末资本余额㈣收入（Revenue）????????1.?服务收入：Service??revenue???????会计处理 ：计提服务收入：Dr:Accounts receivable??Cr:Service renenue???????????????????????????????????????????????????????????????????????????????????????收到：Dr:Cash??????Cr:Accounts?receivable???????Dr:Unearned???Service renenue????????Cr:Service renenue2.保险收入：Commission revenue???????会计处理 ：计提：Dr:Unearned?commission revenue???Cr:Commission revenue?3.销售收入：Sales??revenue??????会计处理 ：现金收到：Dr:Cash??????Cr:Sales revenue??????????????????????????????????????????????????????????????????????????????????销售收入赊账处理：Dr:Accounts??receivable??