国际会计重要分录.docx
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国际会计重要分录
9——14 章重要分录
第九章
AccountsReceivable
一．在directwrite-offmethod下：
坏账确认的分录：
Dr:
BadDebtsExpense xxx
Cr:
AccountReceivable xxx
坏账收回的分录：
Dr:
AccountsReceivable xxx
Cr:
BadDebtsExpense xxx
Dr:
Cash xxx
Cr:
AccountReceivable xxx
二．在AllowanceMethod下
期末估计坏账的分录：
Dr:
BadDebtsExpense xxx
Cr:
AllowanceforDoubtfulAccounts xxx
坏帐确认的分录：
Dr:
AllowanceforDoubtfulAccounts xxx
Cr:
AccountsReceivable—xx xxx
坏账收回的分录：
Dr:
AccountsReceivable—xx xxx\
Cr:
AllowanceforDoubtfulAccounts xxx
Dr:
Cash xxx
Cr:
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：
Dr:
Cash xxx
Cr:
Notesreceivable xxx
InterestRevenue xxx
拒付票据的分录：
Dr:
AccountsReceivable—xx xxx
Cr:
InterestRevenue xxx
NotesReceivable xxx
期末利息调整分录：
期末调整时：
Dr:
InterestReceivable xxx
Cr:
InterestRevenue xxx
兑现期票时：
Dr:
Cash xxx
Cr:
InterestRevenue xxx
InterestReceivable xxx
NotesReceivable xxx
DisposingofReceivable
出售应收账款
Dr:
Cash xxx
FactoringFeeExpense xxx
Cr:
AccountsReceivable xxx
抵押应收账款
Dr:
Cash xxx
Cr:
NotesPayable xxx
Borrowedmoneywithanotesecuredbypledgingreceivables.
第十章
Plantassets
1.Depreciation
Dr:
depreciationexpense xxx
Cr:
accumulatedDepreciation---xx xxx
2. additionalexpenditures
a. revenueexpenditures
Dr:
expense xxx
Cr:
cash xxx
b. capitalexpenditure
Dr:
assets（视具体情况定） xxx
Cr:
cash xxx
3. Disposalofplantassets
a.discardingplantassets先更新折旧
Dr:
Accumulateddepreciation xxx
Cr:
Lossondisposalofequipment xxx
Equipment xxx
c. sellingplantassets先更新折旧
Sellatbookvalue
Dr:
cash xxx
Cr:
Accumulateddepreciation---具体项目 xxx
具体项目 xxx
Sellabovebookvalue
Dr:
cash xxx
Accumulateddepreciation---具体项目 xxx
Cr:
Gainondisposalof… xxx
具体项目 xxx
Sellbelowbookvalue
Dr:
cash xxx
Lossondisposalof… xxx
Accumulateddepreciation---具体项目 xxx
Cr:
具体项目 xxx
第十一章
Salestaxespayable
Dr:
cash xxx
Cr:
sales xxx
Salestaxespayable xxx
Notegiventoextendcreditperiod
Dr:
Accountspayable---xx xxx
Cr:
notespayable—xx xxx
Notegiventoborrowfrombank（注意之后的利息调整分录）
Dr:
Cash xxx
Cr:
notespayable xxx
Payrolldeduction
Dr;salariesexpense xxx
Cr:
各种payable xxx
Salariespayable xxx
Payrolltaxes
Dr:
payrolltaxesexpense xxx
Cr:
各种payable（这里不出现salariespayable） xxx
Warrantyliabilities
a. estimatedexpense
Dr:
Warrantyexpense xxx
Cr:
estimatedwarrantyliability xxx
b. costofwarranty
Dr:
estimatedwarrantyliability xxx
Cr:
cash（orinventory视具体情况定） xxx
第十二章
1.Issuingbondsatpar
a.issue
Dr:
cash xxx
Cr:
bondpayable xxx
b. recordinterest
Dr:
bondinterestexpense xxx
Cr:
cash xxx
c. paidbondprincipleatmaturity
Dr:
bondspayable xxx
Cr:
cash xxx
2.Issuingbondsatadiscount
a.issue
Dr;cash xxx
Cr:
discountonbondpayable xxx
b.recordinterest
Dr:
interestexpense xxx
Cr:
cash xxx
Discountonbondpayablexxx
c.mature
Dr;bondspayable xxx
Cr:
cash xxx
3. issueingbondsatapremium
a. issue
Dr:
cash xxx
Cr:
premiumonpayable xxx
Bondspayable xxx
b. recordinterest
Dr:
bondsinterestexpense xxx
premiumonbondspayable xxx
Cr:
Cash xxx
c.mature
Dr;bondspayable xxx
Cr:
cash xxx
4. bondretirement
bondretirementbeforematurity
先更新摊销
Dr:
bondspayable xxx
Premiumonbondpayable xxx
Cr:
Gainonretirement xxx
Cash xxx
Or
Dr:
bondspayable xxx
Premiumonbondpayable xxx
Lossonbondretirement xxx
Cr:
Cash xxx
Bondretirementbyconversion
Dr:
bondspayable xxx
Cr:
commonstock xxx
Paid-incapitalinexcessofparvalue xxx
Installmentnotes
Dr:
Cash xxx
Cr:
notespayable xxx
第十三章
1. Debtsecurities
Acquisition
Dr:
long-terminvestment----具体 xxx
Cr:
cash xxx
后面利息处理的分录略去
2．Equitysecurities
Acquisition
Dr:
long-terminvestment----具体 xxx
Cr:
cash xxx
Dividendearned
Dr:
cash xxx
Cr:
dividendrevenue xxx
Disposition
Dr:
cash xxx
Cr:
long-term---具体 xxx
Gainonsaleoflong-terminvestment xxx
是gain还是loss视具体情况
2. noninfluentialinvestment
a. tadingsecurities （marketvalue）
reflectunrealizedgain（loss）
Dr:
Marketadjustment---trading xxx
Cr:
unrealizedgain---income xxx
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
Dr:
cash xxx
Cr:
Short-terminvestment----trading xxx
Gainonsaleofshort-terminvestment xxx
这里不考虑marketadjustment,直接根据cost收到的cash计算gainorloss
b. held-to-maturitysecurities（costmethod）
c. AFS（marketvalue）
reflectunrealizedgain（loss）
Dr:
Marketadjustment---AFS xxx
Cr:
unrealizedgain---equity xxx
sellingAFSsecurities和trading的一样
3. Influentialinvestment（equitymethod）
a. significantinfluence
Acquisition
Dr:
long-terminvestment xxx
Cr:
cash xxx
Recordearningorloss
Dr:
long-terminvestment---具体 xxx
Cr:
earningfromlong-terminvestment xxx
若是loss则相反
Recorddividend
Dr:
cash xxx
Cr:
long-terminvestment---star xxx
Soldsharesofstock
Dr:
cash xxx
Cr:
long-terminvestment---star xxx
Gainonsaleofinvestment xxx
若是loss则做在借方
第十四章
1.Issuingstock
a.atparvalue
Dr:
cash xxx
Cr:
commonstock,$10parvalue xxx
b. atapremium
Dr;cash xxx
Cr:
commonstock,$10parvalue xxx
Additionalpaid-incapital,commonstock xxx
c. issuingstockfornoncashassets
Dr;Organizationexpenses（这里可以是其他asset） xxx
Cr:
commonstock,$10parvalue xxx
Additionalpaid-incapital,commonstock xxx
2.dividend
a.cashdividend
dateofdeclaration
Dr;retainedearning xxx
Cr:
commondividend xxx
Dateofpayment
Dr;commondividend xxx
Cr:
cash xxx
c. stockdividend
Dateofdeclaration （smallstockdividend按市值）
Dr:
retainedearnings xxx
Cr:
Commonstockdividenddistributable xxx
Additionalpaid-incapital,commonstock xxx
d. Dateofpayment（smallstockdividend）
Dr:
Commonstockdividenddistributable xxx
Cr:
commonstock,$10parvalue xxx
Dateofdeclaration（largestockdividend按面值）
Dr:
retainedearnings xxx
Cr:
Commonstockdividenddistributable xxx
Dateofpayment（largestockdividend）
Dr:
Commonstockdividenddistributable xxx
Cr:
commonstock xxx
4. treasurystock
a.Purchasingtreasurystock
Dr;treasurystock,common xxx
Cr:
cash xxx
b,reissuingtreasurystock
sellingatcost
Dr:
cash xxx
Cr:
treasurystock,common xxx
Sellingabovecost
Dr:
cash xxx
Cr:
treasurystock,common xxx
Paid-incapital,treasurystock xxx
Sellingbelowcost 先冲抵Paid-incapital,treasurystock，不够时再冲抵Retainedearnings
Dr:
cash xxx
Paid-incapital,treasurystock xxx
Retainedearnings xxx
Cr:
treasurystock,common xxx
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