国际会计重要分录Word下载.docx

1、 xxx二在Allowance Method下期末估计坏账的分录： Allowance for Doubtful Accounts坏帐确认的分录： Accounts Receivablexxxxx另外在percent of receivable method 下， 注意用AFDA的T型账户计算Adjustment。Notes Receivable兑现票据的分录： Notes receivable Interest Revenue拒付票据的分录： Dr : Notes Receivable期末利息调整分录：期末调整时： Interest Receivable兑现期票时：Interest Rece

2、ivableNotes ReceivablexxxDisposing of Receivable出售应收账款Factoring Fee Expense xxx Accounts Receivable抵押应收账款 Notes PayableBorrowed money with a note secured by pledging receivables.第十章Plant assets1. DepreciationDr: depreciation expenseCr: accumulated Depreciation-xx2.additional expendituresa.revenue ex

3、penditures expense cashb. capital expenditure assets（视具体情况定）3.Disposal of plant assetsa. discarding plant assets 先更新折旧 Accumulated depreciation Loss on disposal of equipmentEquipmentc.selling plant assets 先更新折旧Sell at book value Accumulated depreciation-具体项目具体项目Sell above book value Accumulated depr

4、eciation-具体项目 Gain on disposal of Sell below book valueLoss on disposal of 具体项目第十一章Sales taxes payable salesSales taxes payableNote given to extend credit period Accounts payable-xx notes payablexxNote given to borrow from bank （注意之后的利息调整分录） notes payablePayroll deduction Dr; salaries expense 各种paya

5、bleSalaries payablePayroll taxes payroll taxes expense 各种payable（这里不出现salaries payable）Warranty liabilities estimated expense Warranty expense estimated warranty liability cost of warranty cash（or inventory 视具体情况定）第十二章1.Issuing bonds at para. issue bond payablerecord interest bond interest expensepa

6、id bond principle at maturity bonds payable2. Issuing bonds at a discount a. issue discount on bond payableb. record interest interest expenseDiscount on bond payable xxx c. matureissueing bonds at a premium issue premium on payableBonds payable bonds interest expensepremium on bonds payableCash4.bo

7、nd retirement bond retirement before maturity 先更新摊销Premium on bond payable Gain on retirementOrLoss on bond retirementBond retirement by conversion common stockPaid-in capital in excess of par valueInstallment notes第十三章1.Debt securitiesAcquisition long-term investment-具体后面利息处理的分录略去2 Equity securitie

8、sDividend earned dividend revenueDisposition long-term-具体Gain on sale of long-term investment是gain还是loss视具体情况noninfluential investmenttading securities（market value）reflect unrealized gain（loss） Market adjustment-trading unrealized gain-income若是loss则借贷双方相反注意market adjustment 是永久账户，做调整分录时要根据该账户原有结余、现

9、在所需结余来计算调整额selling trading securities Short-term investment-tradingGain on sale of short-term investment这里不考虑market adjustment,直接根据cost 收到的cash计算gain or loss held-to-maturity securities （cost method） AFS （market value） Market adjustment-AFS unrealized gain-equityselling AFS securities和trading 的一样Inf

10、luential investment （equity method）significant influence long-term investmentRecord earning or loss long-term investment-具体 earning from long-term investment若是loss则相反Record dividend long-term investment-starSold shares of stock Gain on sale of investment若是loss则做在借方第十四章1. Issuing stock a. at par valu

11、e common stock, $10 par value at a premium Additional paid-in capital, common stockissuing stock for noncash assets Organization expenses（这里可以是其他asset）2. dividend a. cash dividend date of declaration retained earning common dividendDate of paymentstock dividendDate of declaration（small stock dividen

12、d按市值） retained earnings Common stock dividend distributabled.Date of payment （small stock dividend） common stock,$10 par valueDate of declaration（large stock dividend按面值）Date of payment（large stock dividend）treasury stocka. Purchasing treasury stock treasury stock, commonb, reissuing treasury stockselling at cost treasury stock ,commonSelling above costPaid-in capital, treasury stockSelling below cost先冲抵Paid-in capital, treasury stock，不够时再冲抵Retained earningsRetained earnings