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财务会计学6
第1章 财务报表和企业决策Maxidrive公司了解公司参与者企业经营活动会计系统四张大体财务报表：一个概述资产欠债表利润表留存收益表现金流量表报表之间的关系附注四张大体财务报表的总结会计信息传递程序的责任公认会计准则管理责任和审计要求道德、声誉和法律责任结语
第2章 投资、筹资决策和资产欠债表PapaJohn’s国际公司了解企业会计概念概述本章 中强调的大体概念什么样的经济业务引发了财务报表金额的转变7企业经济业务的性质账户经济业务如何影响账户?经济业务分析的原则Papa John’s公司经济业务的分析公司如何记录账户余额?经济业务影响的方向分析工具经济业务分析说明如何编制和分析资产欠债表?资产欠债表的分类
第3章 经营决策和利润表Papa John’s国际公司了解企业企业经济活动如何影响利润表?经营循环利润表要素如何确认和计量经营活动?权责发生制会计经济业务分析扩展模型经济业务分析规则Papa John’s经济业务的分析如何编制和分析财务报表?利润表分类留存收益表资产欠债表分类
第4章 调整、财务报告和收益质量Papa John’s公司了解企业收入和费用的调整会计循环调整的目的和类型调整程序编制财务报表利润表股东权益变更表资产欠债表结账会计循环终点结账后试算表
第5章 会计信息的传递和解释Callawav高尔夫公司了解企业会计信息传递程序的参与者规制者(证券交易委员会，美国财务会计准则委员会，上市公司会计监管委员会，证券交易所)管理层(执行总裁，首席财务官，会计职员)董事会(审计委员会)审计师信息中介者：财务分析师和信息服务商利用者：机构和个人投资者，债权人和其他传递有效性信息的指导性原则披露程序新闻公报年度报告季度报告证监会报告——10-K，10-Q，8-K细观财务报表形式和附注资产欠债表分类利润表分类股东权益变更表现金流量表财务报表的附注志愿性披露权益收益率分析：评价公司绩效的框架净资产收益率利润驱动分析利润驱动和企业策略结语第6章 销售收入、应收款项及现金的报告和解释Deckers Outdoor公司了解企业销售收入会计处置对顾客的信用卡销售企业销售折扣销售退回和折让净销售收入的报告计量和报告应收款项应收款项的分类坏账的会计处置应收账款和坏账的报告坏账的估量对应收账款的控制现金的报告及安全保护现金及现金等价物的概念现金管理现金的内部控制现金日记账和银行对账单的调节结语第7章 商品销售本钱和存货的报告与解释Harlev-Davidson摩托车公司了解企业存货和销售本钱的性质存货包括的项目存货采购本钱存货本钱的流转商品销售本钱的性质存货本钱计算方式个别识别法本钱流转假设存货计算方式对财务报告的影响管理层对存货计算方式的选择本钱与市价孰低估价法存货评估管理存货管理中的效率计量存货和现金流量存货计算方式和财务报表分析存货控制存货的内部控制永续盘存制和实地盘存制期末存货计量错误
第8章 土地、厂房、设备和自然资源和无形资产的报告与解释西南航空公司了解企业厂房和设备的购买与保护长期资产的分类取得本钱的计量和报告修理、保护和更新厂房和设备的利用、毁损与处置折旧概念可供选择的折旧计算方式领导如何选择?
第9章 欠债的报告和解释
第10章 债务的报告和解释
第11章 所有者权益的报告和解释
会计辞汇
Account 账户
Accounting 会计学
Account payable 应付账款
Annual report 年度报告
Assets 资产
Audit 审计
Auditor 审计人员
Auditors’ opinion 审计意见
Balance sheet 资产负债表
Balance sheet equation 会计恒等式
Capital stock certificate 股份证明
Certified public accountant 注册会计师
Common stock 普通股
Compound entry 复合分录
Corporation 公司
Creditor 债权人
Debtor 债务人
Entity 主体
Financial accounting 财务会计
Independent opinion 独立意见
Inventory 存货
Liabilities 负债
Limited liability 有限责任
Management accounting 管理会计
Notes payable 应付票据
Open account 往来账户
Owners’ equity 所有者权益
Paid-in capital 实收资本
Paid-in capital in excess of par value 资本公积
Partnership 合伙企业
Par value 票面价值
Private accountants 私立会计
Privately owned 私人持有
Public accountants 公共会计
Publicly owned公共持有
Shareholders’ equity 所有者权益
Sole proprietorship 个人独资企业
Stated value 票面价值
Statement of financial condition 财务状况表
Statement of financial position 财务状况表
Stock certificate 股份证明
Stockholders’ equity 所有者权益
Transaction 交易
Accounting: The process of identifying, recording, summarizing, and reporting economic information to decision makers.
会计：识别，记录，汇总，并报告经济信息给决策者的程序。
Financial Accounting: The field of accounting that serves external decision makers, such as stockholders, suppliers, banks, and government agencies.
第7章 商品销售本钱和存货的报告与解释Harlev-Davidson摩托车公司了解企业存货和销售本钱的性质存货包括的项目存货采购本钱存货本钱的流转商品销售本钱的性质存货本钱计算方式个别识别法本钱流转假设存货计算方式对财务报告的影响管理层对存货计算方式的选择本钱与市价孰低估价法存货评估管理存货管理中的效率计量存货和现金流量存货计算方式和财务报表分析存货控制存货的内部控制永续盘存制和实地盘存制期末存货计量错误
第8章 土地、厂房、设备和自然资源和无形资产的报告与解释西南航空公司了解企业厂房和设备的购买与保护长期资产的分类取得本钱的计量和报告修理、保护和更新厂房和设备的利用、毁损与处置折旧概念可供选择的折旧计算方式领导如何选择?
第9章 欠债的报告和解释
第10章 债务的报告和解释
第11章 所有者权益的报告和解释
会计辞汇
Account 账户
Accounting 会计学
Account payable 应付账款
Annual report 年度报告
Assets 资产
Audit 审计
Auditor 审计人员
Auditors’ opinion 审计意见
Balance sheet 资产负债表
Balance sheet equation 会计恒等式
Capital stock certificate 股份证明
Certified public accountant 注册会计师
Common stock 普通股
Compound entry 复合分录
Corporation 公司
Creditor 债权人
Debtor 债务人
Entity 主体
Financial accounting 财务会计
Independent opinion 独立意见
Inventory 存货
Liabilities 负债
Limited liability 有限责任
Management accounting 管理会计
Notes payable 应付票据
Open account 往来账户
Owners’ equity 所有者权益
Paid-in capital 实收资本
Paid-in capital in excess of par value 资本公积
Partnership 合伙企业
Par value 票面价值
Private accountants 私立会计
Privately owned 私人持有
Public accountants 公共会计
Publicly owned公共持有
Shareholders’ equity 所有者权益
Sole proprietorship 个人独资企业
Stated value 票面价值
Statement of financial condition 财务状况表
Statement of financial position 财务状况表
Stock certificate 股份证明
Stockholders’ equity 所有者权益
Transaction 交易
Accounting: The process of identifying, recording, summarizing, and reporting economic information to decision makers.
会计：识别，记录，汇总，并报告经济信息给决策者的程序。
Financial Accounting: The field of accounting that serves external decision makers, such as stockholders, suppliers, banks, and government agencies.
第7章 商品销售本钱和存货的报告与解释Harlev-Davidson摩托车公司了解企业存货和销售本钱的性质存货包括的项目存货采购本钱存货本钱的流转商品销售本钱的性质存货本钱计算方式个别识别法本钱流转假设存货计算方式对财务报告的影响管理层对存货计算方式的选择本钱与市价孰低估价法存货评估管理存货管理中的效率计量存货和现金流量存货计算方式和财务报表分析存货控制存货的内部控制永续盘存制和实地盘存制期末存货计量错误
第8章 土地、厂房、设备和自然资源和无形资产的报告与解释西南航空公司了解企业厂房和设备的购买与保护长期资产的分类取得本钱的计量和报告修理、保护和更新厂房和设备的利用、毁损与处置折旧概念可供选择的折旧计算方式领导如何选择?
第9章 欠债的报告和解释
第10章 债务的报告和解释
第11章 所有者权益的报告和解释
会计辞汇
Account 账户
Accounting 会计学
Account payable 应付账款
Annual report 年度报告
Assets 资产
Audit 审计
Auditor 审计人员
Auditors’ opinion 审计意见
Balance sheet 资产负债表
Balance sheet equation 会计恒等式
Capital stock certificate 股份证明
Certified public accountant 注册会计师
Common stock 普通股
Compound entry 复合分录
Corporation 公司
Creditor 债权人
Debtor 债务人
Entity 主体
Financial accounting 财务会计
Independent opinion 独立意见
Inventory 存货
Liabilities 负债
Limited liability 有限责任
Management accounting 管理会计
Notes payable 应付票据
Open account 往来账户
Owners’ equity 所有者权益
Paid-in capital 实收资本
Paid-in capital in excess of par value 资本公积
Partnership 合伙企业
Par value 票面价值
Private accountants 私立会计
Privately owned 私人持有
Public accountants 公共会计
Publicly owned公共持有
Shareholders’ equity 所有者权益
Sole proprietorship 个人独资企业
Stated value 票面价值
Statement of financial condition 财务状况表
Statement of financial position 财务状况表
Stock certificate 股份证明
Stockholders’ equity 所有者权益
Transaction 交易
Accounting: The process of identifying, recording, summarizing, and reporting economic information to decision makers.
会计：识别，记录，汇总，并报告经济信息给决策者的程序。
Financial Accounting: The field of accounting that serves external decision makers, such as stockholders, suppliers, banks, and government agencies.
财务会计：服务于外部决策者，例如股东，供给商，银行，和政府部门的会计领域。
Management Accounting: The field of accounting that serves internal decision makers, such as top executives, department heads, college deans, hospital administrators, and people at other management levels within an organization.
管理会计:服务于内部决策者的会计领域,例如最高执行者、政府首脑、大学院长、医院管理者以及一个组织内的管理层。
The two fields of accounting share many of the same procedures for analyzing and recording the effect of individual transactions.
（财务会计和管理会计的共通之处）会计的这两个领域，共享着每一单业务（对企业）的影响的分析和记录的大量相同的程序。
Annual report: A combination of financial statements, management discussion and analysis, and graphs and charts that is provided annually to investors. Annual reports include:
I A letter from corporate management
II A discussion and analysis by management of recent economic events
III Footnotes that explain many elements of the financial statements in more detail
IV The report of the independent auditors
V A statement of management’s responsibility for preparation of the financial statements
VI Other corporate information
年度报告：每年提供给投资者的集财务报告、管理层讨论、财务分析，以及图表的财务报告组合。它们包括：
I 企业管理层的公开信
II 企业管理层对于最近经济状况的讨论和分析
III 会计报表附注
IV 审计报告
V 企业对于编制财务报表的管理责任的声明
VI 其他企业信息
The Balance Sheet
资产负债表
Balance sheet: A financial statement that shows the financial status of a business entity at a particular instant in time.
资产负债表:反映企业某一时点财务状况的财务报表.
Balance sheet equation:
Assets = Liabilities + Owners’ equity
会计衡等式
资产=负债+所有者权益
Assets: Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.
资产:预期能为企业带来现金流入或减少现金流出的经济资源。
Liabilities: Economic obligations of the organizations to outsiders, or claims against its assets by outsiders.
负债：企业对外债务以及外部人士对公司财产的主张。
Owners’ Equity: The residual interest in the organization’s assets after deducting liabilities.
所有者权益：资产减去负债之后的企业剩余权益。
Balance Sheet Transactions
资产负债表业务
Entity: An organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit.
Transaction: Any event that both affects the financial position of an entity and can be reliably recorded in money terms.
主体：作为一个独立的经济实体，独立与其他组织和个人的一个组织或一个组织内的某个部门。
Transaction 1, Initial Investment.
On December 31, 20X1, Owner deposited $400,000 in a business bank account entitled XXX Company.
Debit: Cash $400,000
Credit: Capital $400,000
业务 1 原始投资
20X1 年12月31日，所有者存入银行$400,000
借:现金 $400,000
贷:实收资本 $400,000
Transaction 2, Loan from Bank.
On January 2, 20X2, XXX Company borrows from a bank, signing a promissory note for $100,000. The $100,000 is added to the business’s cash.
Debit: Cash $100,000
Credit: Short-term Loan/Notes Payable $100,000
业务2 贷款
20X2年1月2日,XXX 签发一张$100,000的承兑汇票，从银行借出$100,000
借：现金 $100,000
贷:短期借款/应付票据 $100,000
Transaction 3, Acquire Inventory for Cash.
On January 2, 20X2, XXX Company acquires goods from a manufacturer for $150,000 cash.
Debit: Merchandise Inventory $150,000
Credit: Cash $150,000
业务 3 现金购买存货
1月2日，XXX公司从制造商那里购买商品
借:存货 $150,000
贷:现金 $150,000
Inventory: Goods held by a company for the purpose of sale to customers.
存货:公司拥有的用来销售的商品.
Account: A summary record of the changes in a particular asset, liability, or owners’ equity. For each transaction, the accountant determines (1) which specific accounts are affected, (2) whether the account balances are increased or decreased, and (3) the amount of the change in each account balance.
帐户:特定的汇总资产、负债、所有者权益变动的记录。对于每一笔业务，会计人员要决定（1）哪些特定的帐户受到影响，（2）帐户余额是否增加或减少,(3)每一个帐户余额的变动.
Transaction 4, Purchase on Credit
January 3. XXX Company buys goods for $10,000 from a manufacturer. The manufacturer requires $4,000 by January 10 and the balance in 30 days.
Debit: Merchandise Inventory $10,000
Credit: Accounts Payable $10,000
业务 4 赊购
1月3日,XXX公司从制造商处购买了$10,000 的商品,制造商要求1月10付款4,000元,30天内支付尾款。
借：存货 $10,000
贷: 应付帐款 $10,000
Open account: Buying or selling on credit, usually by just an “authorized signature” of the buyer.
往来帐户:赊购或赊销,经常通过采购方授权签名的确认。
Account Payable: A liability that results from a purchase of goods or services on open account.
应付帐款：因采购商品或接受劳务而引起的负债。
Transaction 5, Purchase for Cash Plus Credit.
January 4. XXX Company acquires assorted store equipment for a total of $15,000. A cash down payment of $4,000 is made. The remaining balance must be paid in 60 days.
Debit: Store Equipment $15,000
Credit: Cash $4,000
Accounts Payable $11,000
业务 5 采购，部分现金，部分赊销
1月4日，XXX公司购买一套组合设备,总值$15,000元,那时即付现金4,000元,余款在60天内支付完毕.
借:固定资产—店面设备 $15,000
贷:现金 $4,000
应付帐款 $11,000
Compound entry: A transaction that affects more than two accounts.
复合分录:一笔业务影响多于两个以上帐户的分录.
Transaction 6, Sale on Credit.
January 5. XXX Company sells a store showcase to a business neighbor after Owner decides he dislike it. Its selling price, $1,000, happens to be exactly equal to its cost. The neighbor agrees to pay within 30 days.
Debit: Accounts receivable $1,000
Credit: Store equipment $1,000
业务 6 赊销
1月5日,XXX公司销售一个橱窗给邻居公司,作价$1,000,那个价钱恰好等于它的原始价值.邻居同意30天没付款.
借: 应收帐款 $1,000
贷: 固定资产—店面设备 $1,000
Transaction 7, Return of Inventory to Supplier.
January 6. XXX Company returns some inventory ( which had been acquired on January 3 for $800 ) to manufacturer for full credit ( an $800 reduction of the amount that XXX Company owes the manufacturer).
Debit: Accounts payable $800
Credit: Merchandise inventory $800
业务7, 退货
1月6日,XXX公司退回部份1月3日赊购的存货,价值800元
借: 应付帐款 $800
贷: 库存商品 $800
Transaction 8, Payment to Creditors.
January 10. XXX Company pays $4,000 to the manufacturer described in transaction 4.
Debit: Accounts payable $4,000
Credit: Cash $4,000
业务 8, 偿债
1月10日,XXX公司支付制造商在业务4中提及的$4,000元.
借: 应付帐款 $4,000
贷: 现金 $4,000
Transaction 9, Collections from Debtors.
January 12. XXX Company collects $700 of the $1,000 owed by the business neighbor for transaction 6.
Debit: Cash $700
Credit: Accounts receivable $700
业务 9, 收款
1月12日,XXX公司收回在业务6中描述的邻居公司所欠的$1,000的部份,$700
借: 现金 $700
贷: 应收帐款 $700
Objective 3 Analyze business transactions and relate them to changes in the balance sheet.
Transaction analysis is the heart of accounting. A transaction is any event that both affects the financial position of an entity and can be reliably recorded in money terms. For each transaction, an accountant must determine what accounts are affected and the amount involved.
Introduction to Income Measurement
收入计量简介
A1, Operating cycle: The time span during which cash is used to acquire goods and services, which in turn are sold to customers, who in turn pay for their purchases with cash.
Cash (Buy) Merchandise Inventory (Sell) Accounts Receivable (Collect) Cash
经营流程：现金的时间跨度—购买商品或劳务-〉销售给客户-〉收款
现金—〉购买商品—〉销售商品，产生应收账款—〉收款—〉现金
A2, The Accounting Time Period
会计期间
Fiscal year: The year established for accounting purposes.
会计年度：为会计而设定的年限。
Interim periods: The time spans established for accounting purposes that are less than a year. Users of financial statements can know how well the business is doing each month, each quarter, and each half year.
中期会计期间：为会计目的而设定的少于1年的时间范围。财务报表的使用者能知道一个企业每一月、每一季度、每半年的经营状况如何。
The calendar year is the most popular time period for measuring income or profits. However, about 40% of large companies use a fiscal year. Established purely for accounting purposes, the fiscal year does not end on December 31. Instead, the fiscal year-end date is often the low point in annual business activity. For example, Kmart and JCPenney use a fiscal year ending on January 31. Why? Christmas sales and post-Christmas sales are over, and inventories, which are at their lowest point of the year, can be counted more easily and valued with greater accuracy.
计量收入和利润而使用最多的时间期间是日历年度。但是，大约40%的大公司使用会计年度。会计年度纯粹为会计目的而设，并不完全以12月31日为结束。相反，会计年度的结束日期常常是经营活动惨淡的时点。举个例子来讲，Kmart 公司和 JCPenney 公司的会计年度结束日期是1月31日，为何呢？因为那时圣诞节的销售已经结束，存货也在一年中的最低点，清点起来更易、更精准、更有价值。
A3, Revenues and Expenses
收入和费用
Revenues (sales): Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.
收入：因销售货物或提供劳务而导致企业资产增加，最终增加企业的所有者权益。
Expenses: Decreases in owners’ equity that arise because goods or services are delivered to customers.
费用：因销售货物或提供劳务而发生，最终减少企业的所有者权益。
Income (profit, earnings): The excess of revenues over expenses.
收益（利润，利得）：收入超过费用的部分。
Retained income (retained earnings, reinvested earnings): Additional owners’ equity generated by income or profits.
留存收益：收益和利润产生的所有者权益的增长。
Measuring Income
收入计量
B1, Accrual basis and cash basis
Accrual basis: Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.
Cash basis: Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.
权责发生制和收付实现制
权责发生制:以收入和费用的发生来确认交易对某段期间财务报表的影响会计方法.
收付实现制:以现金的收付来确认交易对某段期间财务报表的影响的会计方法.
B2, Recognition of revenues
收入的确认
Recognition: A test for determining whether revenues should be recorded in the financial statements of a given period. To be recognized, revenues must be earned and realized.
确认:决定收入是否应该计入某一特定的期间的判断.收入必须获得并实现才能被确认.
To be realized, revenues must ordinarily meet two criteria:
1, They must be earned. Revenues are considered earned when a company delivers goods or services to a customer.
2, They must be realized. Revenues are realized when cash or claims to cash are received in exchange for goods or services. “Claims to cash” usually mean credit or some other promise to pay. For a promise to pay to justify revenue recognition, the company must be relatively certain that it will receive the cash it has been promised.
一般来讲,影响收入确认的主要有两方面因素:
1,收入必须已经获得.即货物的所有权已转移给客户,劳务已经提供给客户.
2,收入必须已经实现.当企业发出货物或提供劳务时既获得了现金或现金索取权.现金索取权通常意味着债权或支付承诺.某个承诺能否证明收入的确认是正当的,企业必须肯定承诺相关的现金肯定能收到.
B3, Matching and Cost recovery
配比及成本恢复
Product costs: Costs that are linked with revenues and are charged as expenses when the related revenue is recognized.
产品成本:与收入相关的随收入确认而确认的费用.
Cost of goods sold (cost of sales): The original acquisition cost of the inventory that was sold to customers during the reporting period.
销售成本:会计报告期内销售给客户的存货的原始取得成本.
Matching: The recording of expenses in the same time period as the related revenues are recognized.
配比:同一所属期的费用与收入同时确认.
Period costs: Items identified directly as expenses of the time period in which they are incurred.
期间费用:与自身发生的期间密切相关的直接定义为费用的项目.
Cost Recovery: The concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows (or reduced cash outflows) in future period.
成本恢复:商品或劳务在购入时确认为资产的理念,因为他们预期恢复为现金流入(或减少现金流出)的形式.
Transaction 10a Sales on open account
D: Accounts Receivable 160,000
C: Sales Revenue 160,000
业务10a, 赊销
借:应收账款 160,000
贷: 销售收入 160,000
Transaction 10b Cost of merchandise inventory sold
D: Cost of goods sold 100,000
C: Merchandise inventory 100,000
业务10b,结转产品销售成本
借: 产品销售成本 100,000
贷: 库存商品 100,000
B4, Applying Matching and Cost Recovery
配比和成本恢复(成本防御?)的应用
Depreciation: The systematic allocation of the acquisition cost of long-lived or fixed assets to the expenses accounts of particular periods that benefit from the use of the assets.
折旧:将长期资产或固定资产的原始成本系统地计入因使用该资产而受益的特定时期的费用账户.
Transaction 11 Pay rent in advance which covered three months
D: Prepaid rent 6,000
C: Cash 6,000
业务11, 预付3个月的租金
借: 预付租金 6,000
贷: 现金 6,000
Transaction 12 Recognize expiration of rental services
D: Rent expenses 2,000
C: Prepaid rent 2,000
业务12, 1个月租金费用摊销
借: 租金费用 2,000
贷: 预付租金 2,000
Transaction 13 Recognized expiration of equipment services
D: Depreciation 100
C: Store equipment (Accumulated depreciation) 100
业务13, 计提折旧
借: 折旧费 100
贷: 店铺设备/累计折旧 100
C: The Income Statement
利润表
C1，Income statement: A report of all revenues and expenses pertaining to specific time period.
利润表:某一期间收入和费用报告.
Net income: The remainder after all expenses have been deducted from revenues.
净利润:收入减去费用后的剩余.
C2, The relationship between income statement and balance sheet
资产负债表和损益表的关系
The balance sheets show the financial position of the company at discrete points in time, and the income statements explain the changes that have taken place between those points.
资产负债表显示企业某一断点的财务状况,利润表正是解释在这些断点之间发生了什么.
D1, Income versus cash flows
收入PK现金流
Statement of cash flows: A required statement that reports the cash receipts and cash payments of an entity during a particular period.
现金流量表:某一会计主体一段期间的记录现金收付的必需报表.
Transaction 14 Collection of accounts receivable, $130,000
D: Cash 130,000
C: Accounts receivable 130,000
业务14, 应收账款回收
借：货币资金 130，000
贷：应收账款 130，000
Transaction 15 Payments of accounts payable, $15,000
D: Accounts Payable 15,000
C: Cash 15,000
业务15，偿还应付账款
借：应付账款15，000
贷：货币资金 15，000
Transaction 16 Acquisition of inventory on open account, $80,000, and for cash, $10,000
D: Merchandise Inventory 90,000
C: Cash 10,000
C: Accounts payable 80,000
业务16，购进存货
借：存货90，000
贷：应付账款80，000
货币资金 10，000
Transaction 17 Merchandise carried in inventory at a cost of $110,000 was sold for $176,000, of which $125,000 was on open account and $51,000 was for cash.
D: Accounts receivable 125,000
D: Cash 51,000
C: Sales revenue 176,000
D: Cost of goods sold 110,000
C: Merchandise Inventory 110,000
业务17，销售并接转成本
借：应收账款125，000
货币资金 51，000
贷:产品销售收入 176,000
借:产品销售成本 110,000
贷: 存货 110,000
Transaction 18 Recognize the expiration of rent expense for February.
D: Rent expense 2,000
C: Prepaid rent 2,000
业务18,房租费用摊销
借:租赁费用2,000
贷:待摊费用—房租 2,000
Transaction 19 Recognize the expiration of depreciation expense for February.
D: Depreciation 100
C: Accumulated Depreciation 100
业务19,计提折旧
借:折旧费用100
贷:累计折旧100
Transaction 20 Borrowing of $10,000 from bank was used to buy $10,000 of store equipment on February 28.
D: Cash 10,000
C: Short-term loan 10,000
D: Fixed Assets-Store equipment 10,000
C: Cash 10,000
业务20,贷款,购置固定资产
借:货币资金 10,000
贷: 短期借款 10,000
借:固定资产 10,000
贷:货币资金 10,000
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