国际会计重要分录Word下载.docx
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xxx
二.在AllowanceMethod下
期末估计坏账的分录:
AllowanceforDoubtfulAccounts
坏帐确认的分录:
AccountsReceivable—xx
xxx\
另外在percentofreceivablemethod下,注意用AFDA的T型账户计算Adjustment。
NotesReceivable
兑现票据的分录:
Notesreceivable
InterestRevenue
拒付票据的分录:
Dr:
NotesReceivable
期末利息调整分录:
期末调整时:
InterestReceivable
兑现期票时:
InterestReceivable
NotesReceivable
xxx
DisposingofReceivable
出售应收账款
FactoringFeeExpense
xxx
AccountsReceivable
抵押应收账款
NotesPayable
Borrowedmoneywithanotesecuredbypledgingreceivables.
第十章
Plantassets
1.Depreciation
Dr:
depreciationexpense
Cr:
accumulatedDepreciation---xx
2.
additionalexpenditures
a.
revenueexpenditures
expense
cash
b.
capitalexpenditure
assets(视具体情况定)
3.
Disposalofplantassets
a.discardingplantassets先更新折旧
Accumulateddepreciation
Lossondisposalofequipment
Equipment
c.
sellingplantassets先更新折旧
Sellatbookvalue
Accumulateddepreciation---具体项目
具体项目
Sellabovebookvalue
Accumulateddepreciation---具体项目
Gainondisposalof…
Sellbelowbookvalue
Lossondisposalof…
具体项目
第十一章
Salestaxespayable
sales
Salestaxespayable
Notegiventoextendcreditperiod
Accountspayable---xx
notespayable—xx
Notegiventoborrowfrombank(注意之后的利息调整分录)
notespayable
Payrolldeduction
Dr;
salariesexpense
各种payable
Salariespayable
Payrolltaxes
payrolltaxesexpense
各种payable(这里不出现salariespayable)
Warrantyliabilities
estimatedexpense
Warrantyexpense
estimatedwarrantyliability
costofwarranty
cash(orinventory视具体情况定)
第十二章
1.Issuingbondsatpar
a.issue
bondpayable
recordinterest
bondinterestexpense
paidbondprincipleatmaturity
bondspayable
2.Issuingbondsatadiscount
a.issue
discountonbondpayable
b.recordinterest
interestexpense
Discountonbondpayablexxx
c.mature
issueingbondsatapremium
issue
premiumonpayable
Bondspayable
bondsinterestexpense
premiumonbondspayable
Cash
4.
bondretirement
bondretirementbeforematurity
先更新摊销
Premiumonbondpayable
Gainonretirement
Or
Lossonbondretirement
Bondretirementbyconversion
commonstock
Paid-incapitalinexcessofparvalue
Installmentnotes
第十三章
1.
Debtsecurities
Acquisition
long-terminvestment----具体
后面利息处理的分录略去
2.Equitysecurities
Dividendearned
dividendrevenue
Disposition
long-term---具体
Gainonsaleoflong-terminvestment
是gain还是loss视具体情况
noninfluentialinvestment
tadingsecurities
(marketvalue)
reflectunrealizedgain(loss)
Marketadjustment---trading
unrealizedgain---income
若是loss则借贷双方相反
注意marketadjustment是永久账户,做调整分录时要根据该账户原有结余、现在所需结余来计算调整额
sellingtradingsecurities
Short-terminvestment----trading
Gainonsaleofshort-terminvestment
这里不考虑marketadjustment,直接根据cost收到的cash计算gainorloss
held-to-maturitysecurities(costmethod)
AFS(marketvalue)
Marketadjustment---AFS
unrealizedgain---equity
sellingAFSsecurities和trading的一样
Influentialinvestment(equitymethod)
significantinfluence
long-terminvestment
Recordearningorloss
long-terminvestment---具体
earningfromlong-terminvestment
若是loss则相反
Recorddividend
long-terminvestment---star
Soldsharesofstock
Gainonsaleofinvestment
若是loss则做在借方
第十四章
1.Issuingstock
a.atparvalue
commonstock,$10parvalue
atapremium
Additionalpaid-incapital,commonstock
issuingstockfornoncashassets
Organizationexpenses(这里可以是其他asset)
2.dividend
a.cashdividend
dateofdeclaration
retainedearning
commondividend
Dateofpayment
stockdividend
Dateofdeclaration
(smallstockdividend按市值)
retainedearnings
Commonstockdividenddistributable
d.
Dateofpayment(smallstockdividend)
commonstock,$10parvalue
Dateofdeclaration(largestockdividend按面值)
Dateofpayment(largestockdividend)
treasurystock
a.Purchasingtreasurystock
treasurystock,common
b,reissuingtreasurystock
sellingatcost
treasurystock,common
Sellingabovecost
Paid-incapital,treasurystock
Sellingbelowcost
先冲抵Paid-incapital,treasurystock,不够时再冲抵Retainedearnings
Retainedearnings