会计基本会计分录汇总

一 ACCOUNTING ENTIY 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 Cash 3 广告 Advertisement 会计操作 计提广告费用 Dr Advertisement Expent Cr Advertisement 4 折旧 Depreciation 会计处理 计提折旧 Dr Depreciation Expent Cr Accumulated Depreciation 5 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 Cash 8 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 Cash 10 土地 Land 会计处理 出售土地 Dr Cash Cr Land 11 预付租金 Prepaid rent 会计处理 计提 Dr Rent Expent Cr Prepaid rent 负债 liability 1 应付账款 Accounts Payable 会计处理 支付账款 Dr Accounts Payable Cr Cash 2 累计折旧 Accumulated Depreciation 会计处理 计提折旧 Dr Depreciation Expent Cr Accumulated Depreciation 3 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 Cash 所有者权益 Owner s 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 Cash 3 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 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 Servi ce renenue Cr Service renenue 2 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 Cr Sales revenue 费用 Expent 1 公用事业费用 Utilities Expent 2 租金费用 Rent Expent 会计处理 计提 Dr Rent Expent Cr Prepaid rent 3 工资费用 Salary Expent 会计处理 计提工资费用 Dr Salary Expent Cr Salary payable 4 办公费用 Supplies Expend 会计处理 计提 Dr Supplies Expent Cr Supplies 5 折旧费用 Depreciation Expent 会计处理 计提折旧 Dr Depreciation Expent Cr Accumulated Depreciation 过户 Dr Income Summary Cr 费用类科目 Dr 收入类科目 Cr Income Summary Dr Withdrawal Cr Income Summary Dr Income Summary Cr Captial 二 THE ACCOUNTING CYCLE A Transaction source document Joural Ledger Worksheet Fin acial statements B Closing Analyzing Recording Posting Adjusting Preparing 三 存货 Inventory 会计处理 1 购买存货 Dr Purchase Cr Cash OR Accounts Payable 2 购货折扣与退回折让 Dr Accounts Payable Cr Cash Purchase Discounts Purchase returns and allowances 3 Purchase Dr Purchase Discounts Cr Purchase returns and allowances Cr Net purchase Dr 4 运 输成本 Dr Freight In Cr Cash 5 销售折扣与销售折让 退回 Dr Sales Discount S ales Returns and allowances Cr Acc ounts receivable 6 Sales revenue Cr Sales Discount Dr Sales Returns and allowances Dr Net Sales Cr 7 Beginning inventory Dr Net purchase Dr Freight In Cost of inventory Ending inventory Cost of goods sold1 Which of the following statements about accounting concepts or assumptions are correct 1 The money measurement assumption is that items in accounts are initially measured at their historical cost 2 In order to achieve comparability it may sometimes be necessary to override the prudence concept 3 To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed 4 To comply with the law the legal form of a transaction must always be reflected in financial statements A 1 and 3 1 B 1 and 4 2 According to the rules of debit and credit for balance sheet accounts A Increases in asset liabilities and owner s equity accounts are recorded by debits B Decreases in asset and liabiliy accounts are recorded by credits C Increases in asset and ower s equity accounts are recorded by debits D Decreases in liability and ower s equity accounts are recorded by debits 3 DTK Company has a 3500 accounts receivable from GRS Company On January 20 GRS Company makes a partial payment of 2100 to DTK Company The journal entry made on January 20 by DTK Company to record this transction includes A A debit to the cash