会计学原理

一、填空

1.第八章：现金溢缺账户，现金缺溢账户的概念

现金溢缺（cash over and short or cash short and over）

该账户是用来记录现金溢缺的损益表账户，一般存在借方余额，表示这是一种费用，把它作为一般管理费用列示在损益表中。（杂项费用账户，如果现金溢缺账户存在贷方余额，则把它列入杂项收益账户）Cash over and short account, also called Cash Short and Over, which is an income statement account recording the income effects of cash overages and cash shortages. This account usually has a debit balance at the end of an accounting period. A debit balance reflects an expense. It is reported on the income statement as part of general and administrative expenses. Since the amount is usually small, it is often combined with other small expenses and reported as part of miscellaneous 混杂的expenses or as part of miscellaneous revenues if it has a credit balance.

2.第四章：损益汇总账户

损益汇总账户income summary临时性账户

只在结账过程中使用的临时账户，其贷方记录的是所有的收入（利得）总额，借方记录的是所有的费用（损失）总额。其余额等于净收益或净损失，将被结转至资本账户It is a temporary account (only used for the closing process) that contains a credit for the sum of all revenues (and gains) and a debit for the sum of all expenses (and losses).

Its balance equals net income or net loss and it is transferred to the capital account.

3.第三章：什么叫调账（概念）

4.第八章：银行存款余额调节表

银行存款余额调节表（bank reconciliation）是用来解释企业记录的支票账户余额与银行对帐单上所列明的余额之间存在的差额的一种报表。Bank reconciliation is a

report explaining any differences between the checking account balance according to the

depositor’s records and the balance reported on the bank statement.

二、搭配AB栏

第二章，第三章：具体账户，三大类账户

三、简答题

1.什么叫会计循环（第四章）

会计循环accounting cycle

The term accounting cycle refers to the steps in preparing financial statements. It is called

a cycle because the steps are repeated each reporting period, beginning with analyzing

transactions and ending with a post-closing trial balance or reversing entries（转回分录）.

2.结账需要哪些步骤

结账过程的4个步骤four-step closing process

1）结清收入账户close credit balances in revenue accounts to income summary

借：收入贷：损益汇总

2）结清费用账户close debit balances in expense accounts to income summary

借：损益汇总贷：费用

3）结清损益汇总账户close income summary to owner’s capital

(净收益) 借：损益汇总贷：所有者权益 / (净损失)借：所有者权益贷：损益汇总

4）结清所有者提取账户close withdrawals account to owner’s capital

借：所有者名下资本贷：所有者提取

3.什么是永久性账户？

永久性账户（实账户）的概念

记录与一个或多个会计期间相关的经济活动。这些账户和期末余额会递转到下一个会计期间，所有的资产负债账户都是永久性账户，资产类，负债类，以及所有者权益类账户中的所有者名下资本账户不需要期末结平。

Permanent (or real) accounts report on activities related to one or more future accounting periods. They carry their ending balances into the next period and generally consist of all balance sheet accounts. These asset, liability, and equity

accounts are not closed.

4.什么是临时性账户？

5．

6.

四、计算题

五、第六章：用四种方法计算库存余额及销售成本

成本计算方法costing method：个别认定法specific identification，先进先出法FIFO，后进先出法LIFO，加权平衡法weighted average

六、编制日记账

第六章课后题

七、调账

第三章课后题