会计基本会计分录汇总

一：ACCOUNTING ENTIY
㈠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 ;
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
会计操作：计提广告费用：Dr:Advertisement Expent Cr:Advertisement
旧： Dr:Depreciation Expent Cr:Accumulated Depreciation
Note receivable 会计处理：Dr:Cash Cr:Note receivable
会计处理：购买办公用品： Dr:Office supplies Cr:Cash
Prepaid rent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent
Furniture 会计处理：购买家具： Dr:Fueniture Cr:Cash
Land 会计处理：出售土地： Dr:Cash Cr:Land
Prepaid rent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent
㈡负债（liability）
Accounts Payable 会计处理：支付账款：Dr:Accounts Payable Cr:Cash
会计处理：计提折旧：Dr:Depreciation Expent Cr:Accumulated Depreciation
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
㈢所有者权益（Owner's equity）
) 会计处理：期末过度到本年利润
Investment 会计处理：投资：Dr:Investment Cr:Cash
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：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 Service
renenue Cr:Service renenue
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
㈤费用（Expent）
Rent Expent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent
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
会计处理：计提折旧： Dr:Depreciation Expent Cr:Accumulated Depreciation
㈥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→Finacial stat ements
B→→→Closing→→→→
↓↓
Analyzing→Recording→Posting→Adjusting→Preparing
三：存货（Inventory）---会计处理
Dr:Purchase Cr:Cash OR Accounts Payable
Dr:Accounts Payable Cr:Cash
Purchase Discoun ts
Purchase returns and allowances
3.Purchase(Dr) ---Purchase Discounts(Cr)---Purchase returns
and allowances(Cr) =Net purchase(Dr)
Dr:Freight In Cr :Cash
Sales Returns and allowances
Cr:Accounts 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 receivable account of $2100
B. A credit to the account receivable account of $2100
C. A debit to the cash receivable account of $1400
D. A debit to the account receivable account of $1400
C 3 only
D 2 and 3。