国际会计重要分录]

1、914  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 

2、   xxxDr : 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

3、0; Cr : Allowance for Doubtful Accounts    xxx坏帐确认的分录：Dr : Allowance for Doubtful Accounts      xxx  Cr : Accounts Receivablexx          xxx坏账收回的分录：Dr : Accounts Receivablexx            

4、;xxx  Cr : Allowance for Doubtful Accounts    xxxDr : Cash                             xxx  Cr : Accounts Receivablexx          xxx另外在percen

5、t 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          Intere

6、st Revenue    xxx拒付票据的分录：    Dr : Accounts Receivablexx    xxx      Cr : Interest Revenue         xxx          Notes Receivable        xxx期末利息调整分录：期末调整时：Dr : In

7、terest Receivable      xxx  Cr : Interest Revenue      xxx兑现期票时：Dr : Cash                xxx  Cr : Interest Revenue     xxx     Interest Receivable

8、60;   xxx     Notes Receivable     xxx    Disposing of Receivable出售应收账款Dr : Cash                  xxxFactoring Fee Expense    xxx   Cr : Accounts Receivable  &#

9、160; xxx抵押应收账款Dr : Cash                xxx  Cr : Notes Payable       xxxBorrowed money with a note secured by pledging receivables.第十章Plant assets1. DepreciationDr: depreciation expense        &#

10、160;xxx  Cr: accumulated Depreciation-xx   xxx2.     additional expendituresa.     revenue expendituresDr: expense    xxx  Cr: cash    xxxb.    capital expenditureDr: assets(视具体情况定)    xxx&#

11、160; Cr: cash                 xxx3.     Disposal of plant assetsa. discarding plant assets 先更新折旧Dr: Accumulated depreciation    xxxCr: Loss on disposal of equipment   xxxEquipment   

12、60;               xxxc.      selling plant assets 先更新折旧Sell at book valueDr: cash   xxx  Cr: Accumulated depreciation-具体项目    xxx     具体项目           &

13、#160;              xxxSell above book value Dr: cash    xxx   Accumulated depreciation-具体项目   xxx  Cr: Gain on disposal of                 xxx    

14、; 具体项目                          xxxSell below book valueDr: cash                  xxx   Loss on disposal of      xx

15、x   Accumulated depreciation-具体项目   xxx   Cr: 具体项目                          xxx第十一章Sales taxes payableDr: cash              xxx

16、60; Cr: sales               xxx     Sales taxes payable   xxxNote given to extend credit period Dr: Accounts payable-xx     xxx  Cr: notes payablexx      xxxNote giv

17、en to borrow from bank (注意之后的利息调整分录)Dr: Cash             xxx  Cr: notes payable    xxx Payroll deduction Dr; salaries expense       xxx  Cr: 各种payable       xxx      Sala

18、ries payable    xxxPayroll taxesDr: payroll taxes expense   xxx  Cr: 各种payable(这里不出现salaries payable)  xxxWarranty liabilities a.     estimated expense Dr: Warranty expense       xxx  Cr: estimated warranty lia

19、bility   xxxb.    cost of warranty Dr: estimated warranty liability    xxx   Cr: cash(or inventory 视具体情况定)   xxx第十二章1.Issuing bonds at para. issueDr: cash     xxx  Cr: bond payable   xxxb.    

20、60;record interestDr: bond interest expense   xxx  Cr: cash               xxx  c.      paid bond principle at maturityDr: bonds payable    xxx  Cr: cash      &#

21、160;   xxx2. Issuing bonds at a discount a. issue Dr; cash    xxx  Cr: discount on bond payable   xxxb. record interestDr: interest expense   xxx  Cr: cash          xxx     Discount on bond payab

22、le xxx c. matureDr; bonds payable    xxx  Cr: cash           xxx3.     issueing bonds at a premium a.     issueDr: cash       xxx  Cr: premium on payable   xxx&

23、#160;    Bonds payable        xxxb.     record interestDr: bonds interest expense        xxx   premium on bonds payable   xxx  Cr:Cash         &#

24、160;           xxxc. matureDr; bonds payable    xxx  Cr: cash           xxx4.     bond retirement bond retirement before maturity 先更新摊销Dr: bonds payable       xxx

25、60;  Premium on bond payable  xxxCr: Gain on retirement     xxx   Cash                xxxOrDr: bonds payable       xxx   Premium on bond payable  xxx   Los

26、s on bond retirement   xxxCr: Cash                xxxBond retirement by conversion Dr: bonds payable       xxx  Cr: common stock     xxx     Paid-in capital in excess of

27、par value   xxxInstallment notesDr: Cash             xxx  Cr: notes payable    xxx第十三章1.     Debt securitiesAcquisitionDr: long-term investment-具体     xxx  Cr: cash   

28、60;                    xxx后面利息处理的分录略去2 Equity securitiesAcquisitionDr: long-term investment-具体    xxx  Cr: cash                       x

29、xxDividend earnedDr: cash               xxx  Cr: dividend revenue   xxxDispositionDr: cash                   xxx  Cr: long-term-具体       xxx

30、     Gain on sale of long-term investment   xxx   是gain还是loss视具体情况2.     noninfluential investmenta.     tading securities  (market value)reflect unrealized gain(loss)Dr: Market adjustment-trading   

31、xxx  Cr: unrealized gain-income    xxx若是loss则借贷双方相反注意market adjustment 是永久账户，做调整分录时要根据该账户原有结余、现在所需结余来计算调整额selling trading securitiesDr: cash    xxx  Cr: Short-term investment-trading       xxx     Gain on sale of short-t

32、erm investment   xxx这里不考虑market adjustment,直接根据cost 收到的cash计算gain or loss b.     held-to-maturity securities (cost method) c.      AFS (market value)reflect unrealized gain(loss)Dr: Market adjustment-AFS   xxx  Cr: unrealized gain

33、-equity    xxxselling AFS securities和trading 的一样3.     Influential investment (equity method)a.     significant influenceAcquisitionDr: long-term investment      xxx  Cr: cash          

34、      xxxRecord earning or lossDr: long-term investment-具体    xxx  Cr: earning from long-term investment   xxx若是loss则相反Record dividend Dr: cash            xxx  Cr: long-term investment-star   xxx

35、Sold shares of stock Dr: cash     xxx  Cr: long-term investment-star    xxx     Gain on sale of investment     xxx若是loss则做在借方第十四章1. Issuing stock a. at par valueDr: cash        xxx 

36、0;Cr: common stock, $10 par value     xxxb.    at a premium Dr; cash        xxx  Cr: common stock, $10 par value   xxx     Additional paid-in capital, common stock      xxxc. 

37、     issuing stock for noncash assetsDr; Organization expenses(这里可以是其他asset)        xxx  Cr: common stock, $10 par value   xxx     Additional paid-in capital, common stock      xxx2. dividend a.

38、cash dividend date of declarationDr; retained earning          xxxCr: common dividend        xxxDate of paymentDr; common dividend     xxx  Cr: cash             

39、0;xxxc.      stock dividendDate of declaration  (small stock dividend按市值)Dr: retained earnings                     xxx    Cr: Common stock dividend distributable    

40、   xxx     Additional paid-in capital, common stock    xxxd.     Date of payment (small stock dividend)Dr: Common stock dividend distributable         xxx  Cr: common stock,$10 par value    

41、          xxxDate of declaration(large stock dividend按面值)Dr: retained earnings                     xxx    Cr: Common stock dividend distributable       xxxDate of payment(large stock dividend)Dr: Common stock dividend distributable        xxx  Cr: common stock              &