会计英语分录部分

1、第二章 交易分析和记录1.所有者投资借：现金 贷：所有者名下的资本2.用现金采购物料借：物料 贷：现金3.用现金购置设备借：设备 贷：现金4.赊购物料借：物料 贷：应付账款5.提供服务赚取现金借：现金 贷：咨询费收入6.用现金支付费用借：租金费用 贷：现金7.以赊销方式提供服务和出租设备借：应收账款 贷：咨询费收入 租金收入8.应收账款变现借：现金 贷：应收账款9.分期支付应付账款借：应收账款 贷：现金10.所有者提取现金借：所有者提取的资产 贷：现金11.预收服务费借：现金Chapter 2Receive investment by OwnerCash Owner, CapitalPurch

2、ase Equipment for CashSupplies CashPurchase Equipment for CashEquipment CashPurchase Supplies on CreditSupplies Accounts PayableProvide Services for CashCash Consulting RevenuePayment of Expense in CashRent Expense CashProvide Consulting and Rental Services on CreditAccounts Receivable Consulting Re

3、venue Rental RevenueReceipt of Cash on AccountCash Accounts ReceivablePartial Payment of Accounts PayableAccounts Payable CashWithdrawal of Cash by OwnerOwner, Withdrawals CashReceipt of Cash for Future ServicesCash 贷：预收咨询费收入12.预付保险费借：预收保险费 贷：现金第三章 调整账户和编制财务报表（一）预付（递延）费用1.调整分录（预付保险费）借：保险费用 贷：预付保险费2.

4、调整分录（物料）借：物料费用 贷：物料3.调整分录（折旧）借：折旧费用 贷：累计折旧设备（二）预收（递延）收入4.调整分录（预收收入）借：预收咨询费收入 贷：咨询费收入（三）应计费用5.调整分录（应付工资费用）借：工资费用 贷：应付工资（四）应计收入6.调整分录（应急服务费收入）借：应收账款 贷：咨询费收入第四章 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借：咨询费收入租金收入（所有收入账户）贷：利润汇总（结平收入账户） Unearned Consulting RevenuePay Cash for Future Insurance CoveragePrepaid Insuranc

5、e CashChapter 3A. Prepaid (Deferred) Expensesa. Adjustment (Prepaid Insurance)Insurance Expense Prepaid Insuranceb. Adjustment (Supplies)Supplies Expense Suppliesc. Adjustment (Depreciation)Depreciation Expense Accumulated Depreciation EquipmentB. Unearned (Deferred) Revenuesd. Adjustment (Unearned

6、Revenues)Unearned Consulting Revenue Consulting RevenueC. Accrued Expensee. Adjustment (Accrued Salaried Expense)Salaries Expense Salaries PayableD. Accrued Revenuef. Adjustment (Accrued Services Revenue)Accounts Receivable Consulting RevenueChapter 4Step 1: Close Credit Balances in Revenue Accounts

7、 to Income SummaryConsulting RevenueRental Revenue（Revenue Accounts） Income SummaryTo close revenue accounts.2.将费用账户的借方余额结转至利润汇总账户借：利润汇总 贷：折旧费用设备 工资费用 保险费用 租金费用 物料费 公共事业费用 （所有费用账户）（结平费用账户）3.将利润汇总账户的余额结转至所有者权益账户借：利润汇总 贷：所有者名下的资本（结平利润汇总账户）4.将所有者提取账户的余额结转至所有者权益账户借：所有者名下的资本 贷：所有者提取的资产（结平所有者提取账户）第五章 商业活动

8、的会计核算永续盘存制（一）商品买卖交易（购货）1.购买待售商品借：库存商品 贷：现金或应付账款2.支付进货的运费成本（装运地交货）借：库存商品 贷：现金3.在折扣期内付款借：应付账款 贷：库存商品 现金4.记录进货退回或折让借：现金或应付账款 贷：库存商品Step 2: Close Debit Balances in Expense Accounts to Income SummaryIncome Summary Depreciation Expense Equipment Salaries Expense Insurance Expense Rent Expense Supplies Exp

9、ense Utilities Expense (Expense Accounts)To close expense accounts.Step 3: Close Income Summary to Owners CapitalIncome Summary Owner, CapitalTo close Income Summary account.Step 4: Close Withdrawals Account to Owners CapitalOwner, Capital Owner, withdrawalsTo close the withdrawals account.Chapter 5

10、Perpetual Inventory SystemA. Merchandising Transactions (Purchases)a. Purchasing merchandise for resale.Merchandise Inventory Cash or Accounts Payableb. Paying freight costs on purchases.(FOB shipping point)Merchandise Inventory Cashc. Paying within discount period.Accounts Payable Merchandise Inven

11、tory Cashd. Recording purchase returns or allowances.Cash or Account Payable Merchandise Inventory（二）商品买卖交易（销货）1.销售商品借：现金或应收账款 贷：销售收入借：商品销售成本 贷：库存商品2.在折扣期内收到货款借：现金销售折扣 贷：应收账款3.接受销售退回或给予销货折让借：销货退回与折让 贷：现金或应收账款借：库存商品 贷：商品销售成本4.支付销货的运输成本（目的地交货）借：运输费用 贷：现金（三）商品交易事项（调整）1.调整存货损耗（当账面余额大于实物盘点额时）借：商品销售成本 贷：库

12、存商品（四）商品交易事项（结账）1.结转各临时性账户的贷方余额借：销售收入 贷：利润汇总2.结转各临时性账户的借方余额借：利润汇总 贷：销售退回与折让 销售折扣 商品销售成本 运输费用 其他费用定期盘存制参见书本147页。希望大家考出好成绩。ShelfyA. Merchandising Transactions (Sales)a. Selling merchandise.Cash or Accounts Receivable SalesCost of Goods Sold Merchandise Inventoryb. Receiving payment within discount per

13、iod.CashSales Discounts Accounts Receivablec. Granting sales returns or allowances.Sales Returns and Allowances Cash or Accounts ReceivableMerchandise Inventory Cost of Goods Soldd. Paying freight costs on sales.(FOB destination)Delivery Expense CashC. Merchandising Events (Adjusting)a. Adjusting due to shrinkage (occurs when recorded amount larger than physical inventory).Cost of Goods Sold Merchandise InventoryD. Merchandising Events (Closing)a.Closing temporary accounts with credit balances.Sales Income Summaryb. Closing t