国际会计重要分录.docx

1、国际会计重要分录914章重要分录第九章 Accounts Receivable 一在direct write-off method下：坏账确认的分录： Dr : Bad Debts Expense xxx Cr : Account Receivable xxx 坏账收回的分录：Dr :Accounts Receivable xxx Cr :Bad Debts Expense xxxDr : Cash xxx Cr : Account Receivable xxx二在Allowance Method下期末估计坏账的分录：Dr : Bad Debts Expense xxxCr : Allowan

2、ce for Doubtful Accounts xxx坏帐确认的分录：Dr : Allowance for Doubtful Accounts xxxCr : Accounts Receivablexx xxx坏账收回的分录：Dr : Accounts Receivablexx xxxCr : Allowance for Doubtful Accounts xxxDr : Cash xxxCr : Accounts Receivablexx xxx另外在percent of receivable method 下， 注意用AFDA的T型账户计算Adjustment。 Notes Receiv

3、able兑现票据的分录：Dr : Cash xxx Cr : Notes receivable xxx Interest Revenue xxx拒付票据的分录： Dr : Accounts Receivablexx xxx Cr : Interest Revenue xxx Notes Receivable xxx期末利息调整分录：期末调整时：Dr : Interest Receivable xxxCr : Interest Revenue xxx兑现期票时：Dr : Cash xxxCr : Interest Revenue xxx Interest Receivable xxx Notes

4、 Receivable xxx Disposing of Receivable出售应收账款Dr : Cash xxxFactoring Fee Expense xxx Cr : Accounts Receivable xxx抵押应收账款Dr : Cash xxxCr : Notes Payable xxxBorrowed money with a note secured by pledging receivables.第十章Plant assets1. DepreciationDr: depreciation expense xxxCr: accumulated Depreciation-x

5、x xxx2. additional expendituresa. revenue expendituresDr: expense xxxCr: cash xxxb. capital expenditureDr: assets(视具体情况定) xxxCr: cash xxx3. Disposal of plant assetsa. discarding plant assets 先更新折旧Dr: Accumulated depreciation xxxCr: Loss on disposal of equipment xxxEquipment xxxc. selling plant asset

6、s 先更新折旧Sell at book valueDr: cash xxxCr: Accumulated depreciation-具体项目 xxx 具体项目 xxxSell above book value Dr: cash xxx Accumulated depreciation-具体项目 xxxCr: Gain on disposal of xxx 具体项目 xxxSell below book valueDr: cash xxx Loss on disposal of xxx Accumulated depreciation-具体项目 xxx Cr: 具体项目 xxx第十一章Sales

7、 taxes payableDr: cash xxxCr: sales xxx Sales taxes payable xxxNote given to extend credit period Dr: Accounts payable-xx xxxCr: notes payablexx xxxNote given to borrow from bank (注意之后的利息调整分录)Dr: Cash xxxCr: notes payable xxx Payroll deduction Dr; salaries expense xxxCr: 各种payable xxx Salaries payab

8、le xxxPayroll taxesDr: payroll taxes expense xxxCr: 各种payable(这里不出现salaries payable)xxxWarranty liabilities a. estimated expense Dr: Warranty expense xxxCr: estimated warranty liability xxxb. cost of warranty Dr: estimated warranty liability xxx Cr: cash(or inventory 视具体情况定) xxx第十二章1.Issuing bonds a

9、t para. issueDr: cash xxxCr: bond payable xxxb. record interestDr: bond interest expense xxxCr: cash xxxc. paid bond principle at maturityDr: bonds payable xxxCr: cash xxx2. Issuing bonds at a discount a. issue Dr; cash xxxCr: discount on bond payable xxxb. record interestDr: interest expense xxxCr:

10、 cash xxx Discount on bond payable xxx c. matureDr; bonds payable xxxCr: cash xxx3. issueing bonds at a premium a. issueDr: cash xxxCr: premium on payable xxx Bonds payable xxxb. record interestDr: bonds interest expense xxx premium on bonds payable xxxCr:Cash xxxc. matureDr; bonds payable xxxCr: ca

11、sh xxx4. bond retirement bond retirement before maturity 先更新摊销Dr: bonds payable xxx Premium on bond payablexxxCr: Gain on retirement xxx Cash xxxOrDr: bonds payable xxx Premium on bond payablexxx Loss on bond retirement xxxCr: Cash xxxBond retirement by conversion Dr: bonds payable xxxCr: common sto

12、ck xxx Paid-in capital in excess of par value xxxInstallment notesDr: Cash xxxCr: notes payable xxx第十三章1. Debt securitiesAcquisitionDr: long-term investment-具体 xxxCr: cash xxx后面利息处理的分录略去2 Equity securitiesAcquisitionDr: long-term investment-具体 xxxCr: cash xxxDividend earnedDr: cash xxxCr: dividend r

13、evenue xxxDispositionDr: cash xxxCr: long-term-具体 xxx Gain on sale of long-term investment xxx 是gain还是loss视具体情况2. noninfluential investmenta. tading securities(market value)reflect unrealized gain(loss)Dr: Market adjustment-trading xxxCr: unrealized gain-income xxx若是loss则借贷双方相反注意market adjustment 是永

14、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selling trading securitiesDr: cash xxxCr: Short-term investment-trading xxx Gain on sale of short-term investment xxx这里不考虑market adjustment,直接根据cost 收到的cash计算gain or loss b. held-to-maturity securities (cost method) c. AFS (market value)reflect unrealized gain(loss)D

15、r: Market adjustment-AFS xxxCr: unrealized gain-equity xxxselling AFS securities和trading 的一样3. Influential investment (equity method)a. significant influenceAcquisitionDr: long-term investment xxxCr: cash xxxRecord earning or lossDr: long-term investment-具体 xxxCr: earning from long-term investment x

16、xx若是loss则相反Record dividend Dr: cash xxxCr: long-term investment-star xxxSold shares of stock Dr: cash xxxCr: long-term investment-star xxx Gain on sale of investment xxx若是loss则做在借方第十四章1. Issuing stock a. at par valueDr: cash xxxCr: common stock, $10 par value xxxb. at a premium Dr; cash xxxCr: commo

17、n stock, $10 par value xxx Additional paid-in capital, common stock xxxc. issuing stock for noncash assetsDr; Organization expenses(这里可以是其他asset) xxxCr: common stock, $10 par value xxx Additional paid-in capital, common stock xxx2. dividend a. cash dividend date of declarationDr; retained earning xx

18、xCr: common dividend xxxDate of paymentDr; common dividend xxxCr: cash xxxc. stock dividendDate of declaration(small stock dividend按市值)Dr: retained earnings xxxCr: Common stock dividend distributable xxx Additional paid-in capital, common stock xxxd. Date of payment (small stock dividend)Dr: Common

19、stock dividend distributable xxxCr: common stock,$10 par value xxxDate of declaration(large stock dividend按面值)Dr: retained earnings xxxCr: Common stock dividend distributable xxxDate of payment(large stock dividend)Dr: Common stock dividend distributable xxxCr: common stock xxx4. treasury stocka. Pu

20、rchasing treasury stock Dr; treasury stock, common xxxCr: cash xxxb, reissuing treasury stockselling at costDr: cash xxxCr: treasury stock ,common xxxSelling above costDr: cash xxxCr: treasury stock ,common xxx Paid-in capital, treasury stock xxxSelling below cost先冲抵Paid-in capital, treasury stock，不够时再冲抵Retained earningsDr: cash xxx Paid-in capital, treasury stock xxx Retained earnings xxxCr: treasury stock ,common xxx