会计循环

会计循环Accounting cycle

The sequence of accounting procedures used to record，classify，and summarize accounting information is often termed the accounting cycle. The accounting cycle begins with the initial recording of business transactions and concludes with the preparation of formal financial statements summarizing the effects of these transactions upon the assets，liabilities，and owners‘equity of the business. The term “cycle”indicates that these procedures must be repeated continuously to enable the business to prepare new，up-to-date financial statements at reasonable intervals. The accounting cycle consists of some specific steps as follows：1. Analyze transactions and business documents 2. Journalize transactions 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make re 期末发生，步骤10仅在下一个会计期间开始的时候发生。

Step 1.Analyze Transactions and Business Documents The first step in the accounting cycle is to analyze transactions and business documents—the sale invoices，check stubs，and other records that are evidence of those transactions. Business documents confirm that a transaction has occurred and establish the amounts to be recorded. The accountant must determine the most appropriate way to record each transaction and to recognize its economic impact on the accounting equation. This is the key step in the accounting cycle. Step 2. Journalize Transactions The second step in the accounting cycle is to record the results of transactions in a journal. Known as “book”books of original entry“，journals provide a chronological record of all entity transactions. They show the dates of the transactions，the amounts involved，and particular accounts affected by the transactions. Usually，an explanation of the transaction is also inc panies may use General Journals or special journals to record all transactions. A specific format is used in journalizing （recording）transactions in a General Journal. The debit entry is listed first；the credit entry is listed second. Normally，the date and a brief explanation of the transaction are considered essentially. This format can be called journal entry.

第一步：分析交易过程和商业文书会计循环的第一步是分析交易过程和商业文书（销售发票、支票存根和其他交易记录凭证）。商业文书是确认交易发生和确认交易记录金额的。会计人员必须采用最适当的方法处理这每一笔交易，判断到它对会计平衡的经济影响。这是会计循环的关键步骤。第二步：记录交易日志会计循环的第二步是

定期记录交易结果。作为原始凭证，日志提供所有实体交易的流水帐。他们现实交易日期、合计数和受交易影响的特别会计帐户。通常一笔交易的表述也包括这些类容。公司可以使用总帐和明细帐去记录所有的交易。一个特别的形式被使用在总长中的记录日志中（日记帐）。先写借方，再写贷方。通常凭证的时间和摘要被认为是基本要素。这种形式被认为是日记帐。

Step 3. Post Journal Entries to Accounts Once transactions have been analyzed and recorded in journal，it is necessary to classify and group all similar items. This is accomplished by the procedure of posting all the journal entries to appropriate accounts. All accounts are maintained in an accounting record called the General Ledger. A ledger，then，is a book of accounts in which data from transactions recorded in journals are posted and thereby classified and summarized. A particular company will have as many or as few accounts as its needs to provide a reasonable classification of its transaction. The list of accounts used by a company is known as its chart of accounts. Step4. Determine Account Balances and Prepare a Trial Balance At the end of each accounting period，after all of the regular entries for completed transactions have been journalized and posted to the ledger， a trial balance should be prepared. This trial balance is prepared before the adjusting entries are made；therefore，it is often called the unadjusted trial balance.A trial balance lists each account with its debit or credit balance. By adding all the debit balances and all the credit balances，the accountant can see whether total debits equal to total credits. Even if the trial balance does show total debits equal to total credits，there may be errors. A transaction may be omitted completely，or it may have been recorded incorrectly or posted to the wrong account. These types of errors will not be discovered by preparing a trial balance；additional analysis would be required.

第三步：将凭证过到帐户中一旦交易被确认，记录在日记帐中，就需要分类和汇总相同的信息。这以过日记帐到相应的科目完成。所有以会计记录维护的帐户叫总长。分类帐是将日记帐记录并根据会计科目分类汇总的集合。一个公司将或多或少地需要提供一个合理的处理后的分类信息。一个公司使用的会计清单通常是会计图表。第四步：确定会计科目平衡和准备试算平衡表每一个会计期末，在所有完成交易的凭单记帐并归类到分类帐户后，试算平衡表将被