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, Capital
2.用现金采购物料Purchase Equipment for Cash 借：物料Supplies 贷：现金Cash
3.用现金购置设备Purchase Equipment for Cash 借：设备Equipment 贷：现金Cash
4.赊购物料Purchase Supplies on Credit Supplies 借：物料Supplies
贷：应付账款Accounts Payable
5.提供服务赚取现金Provide Services for Cash 借：现金Cash
贷：咨询费收入Consulting Revenue
6.用现金支付费用Payment of Expense in Cash 借：租金费用Rent Expense 贷：现金Cash
7.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 Revenue
8.应收账款变现Receipt of Cash on Account 借：现金Cash
贷：应收账款Accounts Receivable
9.分期支付应付账款Partial Payment of Accounts Payable 借：应收账款Accounts Payable 贷：现金Cash
10.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Cash
11.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 Revenue
12.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) Expenses 1.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 Insurance
2.调整分录（物料）Adjustment (Supplies) 借：物料费用Supplies Expense 贷：物料Supplies
3.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) Revenues 4.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 Expense
5.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 Revenue
6.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 accounts
2.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 accounts
3.将利润汇总账户的余额结转至所有者权益账户Close Income Summary to Owner’s 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 account
4.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 Owner’s 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 Inventory
2.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Cash
3.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Cash
4.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 Inventory
2.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 Receivable
3.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 Sold
4.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 Summary
2.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 Expenses
January (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 Owner’s 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 Cashier''s 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 income account 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 Capita
实收资本 Paicl-up capital 实收股本 Paid-up stock 资本公积 Capital reserve
资本(或股本)溢价 Cpital(or Stock) premium
盈余公积 Surplus reserves 利润 Profits
本年利润 Current year profits 利润分配 Profit distribution 未分配利润 Undistributed profit
三、成本类 Cost
生产成本 Cost of manufacture 折旧费 Depreciation expense 四、损益类 Profit and loss 收入 Income
主营业务收入 Prime operating revenue 其他业务收入 Other operating revenue 营业外收入 NON-OPERATING INCOME 固定资产盘盈 Fixed assets inventory profit 支出 Outlay
业务支出 Revenue charges 主营业务成本 Operating costs 营业税 Sales tax Liabilities 负债
Owner's equity 所有者权益
Revenue 收入
Stockholders' equity 股东权益
制造费用 Manufacturing overhead 管理费用 Adminisstrative expenses
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