会计 英语复习笔记

单选10 题，书后面的，可能有的换一个数字

三张报表

第一章financial statement

balance sheet 填9个空

会计等式

第二章分录题，journal entries

第三章closing entries 结账分录p79 4笔分录

利润表的数字的结转

利润、收入、费用-虚账户期末要结转

A sole proprietorship独资企业

Service revenue 劳动收入

举例

1、结转收入Sales revenue 1000

Income summary 1000

2、结转费用Income summary 800

Salary summary 200

Supplies expense 300

Interest expense 60

Insurance expense 40

Rent expense 70

Depreciation 80

Utilities expense 50

3、结转利润Income summery 200

Capital 200

以上是收入1000，为盈利；如收入600，为亏损，则1、2、相同，3、反做4、提取的分录Capital 150

Withdrawals 150

Corporation (4笔分录)公司

前2笔与上面的相同

3、盈利Income summery 200

Retained earnings 200

如是亏了，做相反的分录

4、宣布发放股利Retained earnings 150

Cash dividend declare 150

第三章试算平衡表、工作底稿不考

第四章jurnal entries

赊购赊销15笔左右

三个discount

1、trade discount 商业折扣

2、purchase discount 购买折扣

3、sales discount 现金折扣2/10 1/20 n/30

举例分录如下

Jan.1赊购purchase on account merchandise $2000 2/10 n/30 FOB. factory Merchandise inventory 2000

Accounts payable 2000

Jan.2 paid transportation charge $300 运费

Merchandise inventory 300

Cash 300

Jan.3 return unacceptable goods $400 to supplies

Accounts payable 400

Merchandise inventory 400

Jan.11 paid the accounts payable

Accounts payable 1600

Cash 1568

Merchandise inventory 32

这里与中国的冲财务费用不一样

总成本1568+300

Jan.12 credit sale goods $1500 to a customer 3/10 n/30，Cost of the goods is $1000 Accounts receivable 1500

Sales 1500

Cost of goods sold 1000

Merchandise inventory 1000

Jan.15 customer return goods $600 (货是好的)

Sales returns and allowances 600

Accounts receivable 600

Merchandise inventory 400(1000/1500*600)

Cost of goods sold 400

Jan.22 received a check form the customer to pay to A/P

Cash 873

Sales discount 27(现金折扣3%)

Accounts receivable 900

Jan.31 Ending inventory on the account is $1200 .physical count the amount is $1150 (存货盘亏(英文) inventory shrinkage p117页)

Cost of goods sold 50

Merchandise inventory 50

Jan.31 针对15日的退货(中国没有该分录)

Sales 600

Sales returns and allowances 600

第五章bank reconciliation exercises 5-1 problem5-3

难点在调整分录

Bad debt p149 P5-5 备抵法

Noting discounting 应收票据贴现

第六章inventory estimation

第七章depreciation E7-2 P7-1 直线法、双倍余额法，年数总法等

Bank reconciliation p145

Problem5-3 Cash 5440 Notes receivable 5000 Interest revenue 350 Accounts payable 90 Service charge 265 Accounts receivable 2700 Cash 2965

第五章 备抵法

Income statement method Balance sheet method 应收账款余额法P5-5 4笔分录 应收票据

Apr.1 receive a note $3000 60天6% May.1贴现discounting the note 9%

1\maturity value =3000*(1+6%*(60/360) )+3030 2\proceeds=maturity value –discounting interest =3030-3030*9%*(30/360) =3007.275