会计英语(分录部分)

---来源搜集，文内均可编辑---来源搜集，文内均可编辑PAGE-4----来源搜集，文内均可编辑第二章交易 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 和 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 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Chapter2ReceiveinvestmentbyOwnerCashOwner,CapitalPurchaseEquipmentforCashSuppliesCashPurchaseEquipmentforCashEquipmentCashPurchaseSuppliesonCreditSuppliesAccountsPayableProvideServicesforCashCashConsultingRevenuePaymentofExpenseinCashRentExpenseCashProvideConsultingandRentalServicesonCreditAccountsReceivableConsultingRevenueRentalRevenueReceiptofCashonAccountCashAccountsReceivablePartialPaymentofAccountsPayableAccountsPayableCashWithdrawalofCashbyOwnerOwner,WithdrawalsCashReceiptofCashforFutureServicesCash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 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf （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）UnearnedConsultingRevenuePayCashforFutureInsuranceCoveragePrepaidInsuranceCashChapter3A.Prepaid(Deferred)Expensesa.Adjustment(PrepaidInsurance)InsuranceExpensePrepaidInsuranceb.Adjustment(Supplies)SuppliesExpenseSuppliesc.Adjustment(Depreciation)DepreciationExpenseAccumulatedDepreciation–EquipmentB.Unearned(Deferred)Revenuesd.Adjustment(UnearnedRevenues)UnearnedConsultingRevenueConsultingRevenueC.AccruedExpensee.Adjustment(AccruedSalariedExpense)SalariesExpenseSalariesPayableD.AccruedRevenuef.Adjustment(AccruedServicesRevenue)AccountsReceivableConsultingRevenueChapter4Step1:CloseCreditBalancesinRevenueAccountstoIncomeSummaryConsultingRevenueRentalRevenue（RevenueAccounts）IncomeSummaryTocloserevenueaccounts.2.将费用账户的借方余额结转至利润汇总账户借：利润汇总贷：折旧费用——设备工资费用保险费用租金费用物料费公共事业费用（所有费用账户）（结平费用账户）3.将利润汇总账户的余额结转至所有者权益账户借：利润汇总贷：所有者名下的资本（结平利润汇总账户）4.将所有者提取账户的余额结转至所有者权益账户借：所有者名下的资本贷：所有者提取的资产（结平所有者提取账户）第五章商业活动的会计核算永续盘存制（一）商品买卖交易（购货）1.购买待售商品借：库存商品贷：现金或应付账款2.支付进货的运费成本（装运地交货）借：库存商品贷：现金3.在折扣期内付款借：应付账款贷：库存商品现金4.记录进货退回或折让借：现金或应付账款贷：库存商品Step2:CloseDebitBalancesinExpenseAccountstoIncomeSummaryIncomeSummaryDepreciationExpense–EquipmentSalariesExpenseInsuranceExpenseRentExpenseSuppliesExpenseUtilitiesExpense(ExpenseAccounts)Tocloseexpenseaccounts.Step3:CloseIncomeSummarytoOwner’sCapitalIncomeSummaryOwner,CapitalTocloseIncomeSummaryaccount.Step4:CloseWithdrawalsAccounttoOwner’sCapitalOwner,CapitalOwner,withdrawalsToclosethewithdrawalsaccount.Chapter5PerpetualInventorySystemA.MerchandisingTransactions(Purchases)a.Purchasingmerchandiseforresale.MerchandiseInventoryCashorAccountsPayableb.Payingfreightcostsonpurchases.(FOBshippingpoint)MerchandiseInventoryCashc.Payingwithindiscountperiod.AccountsPayableMerchandiseInventoryCashd.Recordingpurchasereturnsorallowances.CashorAccountPayableMerchandiseInventory（二）商品买卖交易（销货）1.销售商品借：现金或应收账款贷：销售收入借：商品销售成本贷：库存商品2.在折扣期内收到货款借：现金销售折扣贷：应收账款3.接受销售退回或给予销货折让借：销货退回与折让贷：现金或应收账款借：库存商品贷：商品销售成本4.支付销货的运输成本（目的地交货）借：运输费用贷：现金（三）商品交易事项（调整）1.调整存货损耗（当账面余额大于实物盘点额时）借：商品销售成本贷：库存商品（四）商品交易事项（结账）1.结转各临时性账户的贷方余额借：销售收入贷：利润汇总2.结转各临时性账户的借方余额借：利润汇总贷：销售退回与折让销售折扣商品销售成本运输费用其他费用※定期盘存制参见书本147页。希望大家考出好成绩。ShelfyA.MerchandisingTransactions(Sales)a.Sellingmerchandise.CashorAccountsReceivableSalesCostofGoodsSoldMerchandiseInventoryb.Receivingpaymentwithindiscountperiod.CashSalesDiscountsAccountsReceivablec.Grantingsalesreturnsorallowances.SalesReturnsandAllowancesCashorAccountsReceivableMerchandiseInventoryCostofGoodsSoldd.Payingfreightcostsonsales.(FOBdestination)DeliveryExpenseCashC.MerchandisingEvents(Adjusting)a.Adjustingduetoshrinkage(occurswhenrecordedamountlargerthanphysicalinventory).CostofGoodsSoldMerchandiseInventoryD.MerchandisingEvents(Closing)a.Closingtemporaryaccountswithcreditbalances.SalesIncomeSummaryb.Closingtemporaryaccountswithdebitbalances.IncomeSummarySalesReturnsandAllowancesSalesDiscountsCostofGoodsSoldDeliveryExpense“OtherExpenses”（注：分录考试形式是普通日记账，不需要写借贷，借方和贷方错开3个字母写即可。会计科目虚词小写，实词大写。采分点在借贷上，不用写摘要。）