大学会计学原理(英文).docx

第二章 交易分析和记录1.所有者投资Receive investment by Owner借：现金Cash 贷：所有者名下的资本Owner, Capital2.用现金采购物料Purchase Equipment for Cash借：物料Supplies 贷：现金Cash3.用现金购置设备Purchase Equipment for Cash借：设备Equipment 贷：现金Cash4.赊购物料Purchase Supplies on Credit Supplies借：物料Supplies 贷：应付账款Accounts Payable5.提供服务赚取现金Provide Services for Cash借：现金Cash 贷：咨询费收入Consulting Revenue6.用现金支付费用Payment of Expense in Cash借：租金费用Rent Expense 贷：现金Cash7.以赊销方式提供服务和出租设备Provide Consulting and Rental Services on Credit借：应收账款Accounts Receivable 贷：咨询费收入Consulting Revenue 租金收入 Rental Revenue8.应收账款变现Receipt of Cash on Account借：现金Cash 贷：应收账款Accounts Receivable9.分期支付应付账款Partial Payment of Accounts Payable借：应收账款Accounts Payable 贷：现金Cash10.所有者提取现金Withdrawal of Cash by Owner借：所有者提取的资产Owner, Withdrawals 贷：现金Cash11.预收服务费Receipt of Cash for Future Services借：现金Cash贷：预收咨询费收入Unearned Consulting Revenue12.预付保险费Pay Cash for Future Insurance Coverage借：预收保险费Prepaid Insurance 贷：现金Cash第三章 调整账户和编制财务报表（一）预付（递延）费用Prepaid (Deferred) Expenses1.调整分录（预付保险费）Adjustment (Prepaid Insurance)借：保险费用Insurance Expense 贷：预付保险费Prepaid Insurance2.调整分录（物料）Adjustment (Supplies)借：物料费用Supplies Expense 贷：物料Supplies3.调整分录（折旧）Adjustment (Depreciation)借：折旧费用Depreciation Expense 贷：累计折旧设备Accumulated Depreciation Equipment（二）预收（递延）收入Unearned (Deferred) Revenues4.调整分录（预收收入）Adjustment (Unearned Revenues)借：预收咨询费收入Unearned Consulting Revenue 贷：咨询费收入Consulting Revenue（三）应计费用Accrued Expense5.调整分录（应付工资费用）Adjustment (Accrued Salaried Expense)借：工资费用Salaries Expense 贷：应付工资Salaries Payable（四）应计收入Accrued Revenue6.调整分录（应急服务费收入）Adjustment (Accrued Services Revenue)借：应收账款Accounts Receivable 贷：咨询费收入Consulting Revenue第四章 完成会计循环1.将收入账户的贷方余额结转至利润汇总账户Close Credit Balances in Revenue Accounts to Income Summary借：咨询费收入Consulting Revenue租金收入Rental Revenue（所有收入账户）（Revenue Accounts）贷：利润汇总Income Summary（结平收入账户）To close revenue accounts2. 将费用账户的借方余额结转至利润汇总账户Close Debit Balances in Expense Accounts to Income Summary借：利润汇总Income Summary 贷：折旧费用设备 Depreciation Expense Equipment 工资费用Salaries Expense 保险费用Insurance Expense 租金费用Rent Expense 物料费Supplies Expense 公共事业费用Utilities Expense （所有费用账户）(Expense Accounts)（结平费用账户）To close expense accountsTo close expense accounts3. 将利润汇总账户的余额结转至所有者权益账户Close Income Summary to Owners Capital借：利润汇总Income Summary 贷：所有者名下的资本Owner, Capital（结平利润汇总账户）To close Income Summary account4.将所有者提取账户的余额结转至所有者权益账户Close Withdrawals Account to Owners Capital借：所有者名下的资本Owner, Capital 贷：所有者提取的资产Owner, withdrawals（结平所有者提取账户）To close the withdrawals account第五章 商业活动的会计核算永续盘存制Perpetual Inventory System（一）商品买卖交易（购货）Merchandising Transactions (Purchases)1.购买待售商品Purchasing merchandise for resale借：库存商品Merchandise Inventory 贷：现金或应付账款Merchandise Inventory2.支付进货的运费成本Paying freight costs on purchases（装运地交货）(FOB shipping point)借：库存商品Merchandise Inventory 贷：现金Cash3.在折扣期内付款Paying within discount period.借：应付账款Accounts Payable 贷：库存商品Merchandise Inventory 现金Cash4.记录进货退回或折让Recording purchase returns or allowances借：现金或应付账款Cash or Account Payable 贷：库存商品Merchandise Inventory（二）商品买卖交易（销货）Merchandising Transactions (Sales)1.销售商品Selling merchandise借：现金或应收账款Cash or Accounts Receivable 贷：销售收入Sales借：商品销售成本Cost of Goods Sold 贷：库存商品Merchandise Inventory2.在折扣期内收到货款Receiving payment within discount period借：现金Cash销售折扣Sales Discounts 贷：应收账款Accounts Receivable3.接受销售退回或给予销货折让Granting sales returns or allowances借：销货退回与折让Sales Returns and Allowances 贷：现金或应收账款Cash or Accounts Receivable借：库存商品Merchandise Inventory 贷：商品销售成本Cost of Goods Sold4.支付销货的运输成本Paying freight costs on sales（目的地交货）(FOB destination)借：运输费用Delivery Expense 贷：现金Cash（三）商品交易事项（调整）Merchandising Events (Adjusting)1.调整存货损耗Adjusting due to shrinkage（当账面余额大于实物盘点额时）(occurs when recorded amount larger than physical inventory).借：商品销售成本Cost of Goods Sold 贷：库存商品Merchandise Inventory（四）商品交易事项（结账）Merchandising Events (Closing)1.结转各临时性账户的贷方余额Closing temporary accounts with credit balances借：销售收入Sales 贷：利润汇总Income Summary2.结转各临时性账户的借方余额Closing temporary accounts with debit balances借：利润汇总Income Summary 贷：销售退回与折让Sales Returns and Allowances 销售折扣Sales Discounts 商品销售成本Cost of Goods Sold 运输费用Delivery Expense 其他费用Other ExpensesJanuary (Jan.) 一月；February (Feb.) 二月；March (Mar.) 三月；April (Apr.) 四月；May (may.)五月；June(Jun.)六月；July(Jul.)七月；August(Aug.)八月；September(Sept.)九月；October(Oct.)十月；November(Nov.)十一月；December(Dec.)十二月 .资产负债表 Balance Sheet利润表 Income Statement所有者权益表 Statement of Owners Equity一资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 现金 Cash 银行存款 Cash in bank其他货币资金 Other cash and cash equivalents银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card短期投资 Short-term investments 股票 Short-term investments - stock债券 Short-term investments - corporate bonds 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money库存资产 Inventories 物资采购 Supplies purchasing 原材料 Raw materials 库存商品 Finished goods存货跌价准备 Inventory falling price reserves 本金 Principal 利息 Interest 减值准备 Depreciation reserves 固定资产 Fixed assets 累计折旧 Accumulated depreciation 在建工程 Construction-in-process 固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets待处理财产损溢 Wait deal assets loss or incomeaccount payable 应付帐款account receivable 应收帐款二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付账款 Account payable 预收账款 Deposit received 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交增值税 value added tax payable 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 所有者权益类 OWNERS EQUITY 资本 Ca