会计基本会计分录汇总

会计基本会计分录汇总一：ACCOUNTINGENTIY㈠资产（Asset）1.应收账款：Accountsreceivable会计操作：收到应收账款Dr:CashCr:Accountsreceivable外欠帐款收到：Dr:AccountsreceivableCr:Unearnreceivable;2.现金：Cash会计操作：收到现金：Dr:CashCr:Accountsreceivable支付现金：Dr:FurnitureCr:CashDr:AccountsPayableCr:Cash3.广告：Advertisement会计操作：计提广告费用：Dr:AdvertisementExpentCr:Advertisement4.折旧：Depreciation会计处理：计提折旧：Dr:DepreciationExpentCr:AccumulatedDepreciation5.存货：Inventory6.应收票据：Notereceivable会计处理：Dr:CashCr:Notereceivable7.办公用品：Officesupplies会计处理：购买办公用品：Dr:OfficesuppliesCr:Cash年利润2.投资：Investment会计处理：投资：Dr:InvestmentCr: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：Servicerevenue会计处理：计提服务收入：Dr:AccountsreceivableCr:Servicerenenue收到：Dr:CashCr:AccountsreceivableDr:UnearnedServicerenenueCr:Servicerenenue2.保险收入：Commissionrevenue会计处理：计提：Dr:UnearnedcommissionrevenueCr:Commissionrevenue3.销售收入：Salesrevenue会计处理：现金收到：Dr:CashCr:Salesrevenue销售收入赊账处理：Dr:AccountsreceivableCr:Salesrevenue㈤费用（Expent）1.公用事业费用：UtilitiesExpent2.租金费用：RentExpent会计处理：计提：Dr:RentExpentCr:Prepaidrent3.工资费用：SalaryExpent会计处理：计提工资费用：Dr:SalaryExpentCr:Salarypayable4.办公费用：SuppliesExpend会计处理：计提：Dr:SuppliesExpentCr:Supplies5.折旧费用：DepreciationExpent会计处理：计提折旧：Dr:DepreciationExpentCr:AccumulatedDepreciation㈥过户：Dr:IncomeSummaryCr:费用类科目Dr:收入类科目Cr:IncomeSummaryDr:WithdrawalCr:IncomeSummaryDr:IncomeSummaryCr:Captial二：THEACCOUNTINGCYCLEA→→→→→→→→→↓↓Transactionsourcedocument→Joural→Ledger→Worksheet→FinacialstatementsB→→→Closing→→→→↓↓Analyzing→Recording→Posting→Adjusting→Preparing三：存货（Inventory）---会计处理1.购买存货：Dr:PurchaseCr:CashORAccountsPayable2.购货折扣与退回折让：Dr:AccountsPayableCr:CashPurchaseDiscountsPurchasereturnsandallowances3.Purchase(Dr)---PurchaseDiscounts(Cr)---Purchasereturnsandallowances(Cr)=Netpurchase(Dr)4.运输成本：Dr:FreightInCr:Cash5.销售折扣与销售折让、退回：Dr:SalesDiscountSalesReturnsandallowancesCr:Accountsreceivable6.Salesrevenue(Cr)---SalesDiscount(Dr)---SalesReturnsandallowances(Dr)=NetSales（Cr）7.Beginninginventory(Dr)+Netpurchase(Dr)+FreightIn=Costofinventory---Endinginventory=Costofgoodssold1.Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect?1）Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhistoricalcost.2）Inordertoachievecomparabilityitmaysometimesbenecessarytooverridetheprudenceconcept.3）Tofacilitatecomparisonsbetweendifferententitiesitishelpfulifaccountingpoliciesandchangesinthemaredisclosed.4）Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflectedinfinancialstatements.A1and31.B1and42.Accordingtotherulesofdebitandcreditforbalancesheetaccounts:A.Increasesinasset,liabilities,andowner’sequityaccountsarerecordedbydebits.B.Decreasesinassetandliabiliyaccountsarerecordedbycredits.C.Increasesinassetandower’sequityaccountsarerecordedbydebits.D.Decreasesinliabilityandower’sequityaccountsarerecordedbydebits3.DTKCompanyhasa$3500accountsreceivablefromGRSCompany.OnJanuary20,GRSCompanymakesapartialpaymentof$2100toDTKCompany.ThejournalentrymadeonJanuary20byDTKCompanytorecordthistransctionincludes:A.Adebittothecashreceivableaccountof$2100B.Acredittotheaccountreceivableaccountof$2100C.Adebittothecashreceivableaccountof$1400D.Adebittotheaccountreceivableaccountof$1400C3onlyD2and3