基本会计分录汇总.doc

一：ACCOUNTINGENTIY资产（Asset）1.应收账款：Accounts receivable会计操作：收到应收账款Dr:CashCr: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:CashCr:Accounts receivable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：Note receivable会计处理：Dr:CashCr:Note receivable7.办公用品：Office supplies会计处理：购买办公用品：Dr:Office suppliesCr:Cash8.预付租金：Prepaid rent会计处理：计提：Dr:RentExpentCr:Prepaid rent9.家具：Furniture会计处理：购买家具：Dr:FuenitureCr:Cash10.土地：Land会计处理：出售土地：Dr:CashCr:Land11.预付租金：Prepaid rent会计处理：计提：Dr:RentExpentCr:Prepaid rent负债（liability）1.应付账款：Accounts Payable会计处理：支付账款：Dr:Accounts PayableCr:Cash2.累计折旧：AccumulatedDepreciation会计处理：计提折旧：Dr:DepreciationExpentCr:AccumulatedDepreciation3.应付工资：Salarypayable会计处理：计提工资费用：Dr:Salary ExpentCr:Salary payable支付工资：Dr:SalaryPayableCr:Cash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:InvestmentCr:Cash3.资本：Captial会计处理：期初+本期过度的资本=期末资本余额收入（Revenue）1.服务收入：Servicerevenue会计处理 ：计提服务收入：Dr:Accounts receivableCr:Service renenue收到：Dr:CashCr:AccountsreceivableDr:UnearnedService renenueCr:Service renenue2.保险收入：Commission revenue会计处理 ：计提：Dr:Unearnedcommission revenueCr:Commission revenue3.销售收入：Salesrevenue会计处理 ：现金收到：Dr:CashCr:Sales revenue销售收入赊账处理：Dr:AccountsreceivableCr:Salesrevenue费用（Expent）1.公用事业费用：Utilities Expent2.租金费用：Rent Expent会计处理：计提：Dr:RentExpentCr:Prepaid rent3.工资费用：Salary Expent会计处理：计提工资费用：Dr:Salary ExpentCr:Salary payable4.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:AccumulatedDepreciation过户：Dr:Income SummaryCr:费用类科目Dr:收入类科目Cr:Income SummaryDr:WithdrawalCr:Income SummaryDr:Income SummaryCr:Captial二：THE ACCOUNTING CYCLEATransactionsourcedocumentJouralLedgerWorksheetFinacialstatementsBClosingAnalyzingRecordingPostingAdjustingPreparing三：存货（Inventory）-会计处理1.购买存货：Dr:PurchaseCr:CashORAccounts Payable2.购货折扣与退回折让：Dr:Accounts PayableCr:CashPurchaseDiscountsPurchasereturns andallowances3.Purchase(Dr)-PurchaseDiscounts(Cr)-Purchasereturns andallowances(Cr)=Net purchase(Dr)4.运输成本：Dr:FreightInCr :Cash5.销售折扣与销售折让、退回：Dr:Sales DiscountSalesReturns andallowancesCr:Accountsreceivable6.Salesrevenue(Cr) -Sales Discount(Dr)-SalesReturns andallowances