第二章交易分析和记录1.所有者投资借：现金贷：所有者名下的资本2.用现金采购物料借：物料贷：现金3.用现金购置设备借：设备贷：现金4.赊购物料借：物料贷：应付账款5.提供服务赚取现金借：现金贷：咨询费收入6.用现金支付费用借：租金费用贷：现金7.以赊销方式提供服务和出租设备借：应收账款贷：咨询费收入租金收入8.应收账款变现借：现金贷：应收账款9.分期支付应付账款借：应收账款贷：现金10.所有者提取现金借：所有者提取的资产贷：现金11.预收服务费借：现金Chapter 2 Receive investment by Owner CashOwner, CapitalPurchase Equipment for Cash SuppliesCashPurchase Equipment for Cash EquipmentCashPurchase Supplies on CreditSuppliesAccounts PayableProvide Services for CashCashConsulting RevenuePayment of Expense in CashRent ExpenseCashProvide Consulting and Rental Services on CreditAccounts ReceivableConsulting RevenueRental RevenueReceipt of Cash on AccountCashAccounts ReceivablePartial Payment of Accounts Payable Accounts PayableCashWithdrawal of Cash by OwnerOwner, WithdrawalsCash Receipt of Cash for Future Services Cash贷：预收咨询费收入12.预付保险费借：预收保险费贷：现金第三章调整账户和编制财务报表（一）预付（递延）费用1.调整分录（预付保险费）借：保险费用贷：预付保险费2.调整分录（物料）借：物料费用贷：物料3.调整分录（折旧）借：折旧费用贷：累计折旧——设备（二）预收（递延）收入4.调整分录（预收收入）借：预收咨询费收入贷：咨询费收入（三）应计费用5.调整分录（应付工资费用）借：工资费用贷：应付工资（四）应计收入6.调整分录（应急服务费收入）借：应收账款贷：咨询费收入第四章完成会计循环1.将收入账户的贷方余额结转至利润汇总账户借：咨询费收入租金收入（所有收入账户）贷：利润汇总（结平收入账户）Unearned Consulting RevenuePay Cash for Future Insurance Coverage Prepaid InsuranceCashChapter 3A. Prepaid (Deferred) Expensesa. Adjustment (Prepaid Insurance) Insurance ExpensePrepaid Insurance b. Adjustment (Supplies)Supplies ExpenseSuppliesc. Adjustment (Depreciation) Depreciation ExpenseAccumulated Depreciation –EquipmentB. Unearned (Deferred) Revenuesd. Adjustment (Unearned Revenues) Unearned Consulting RevenueConsulting RevenueC. Accrued Expensee. Adjustment (Accrued Salaried Expense)Salaries ExpenseSalaries PayableD. Accrued Revenuef. Adjustment (Accrued Services Revenue)Accounts ReceivableConsulting RevenueChapter 4Step 1: Close Credit Balances in Revenue Accounts to Income SummaryConsulting RevenueRental Revenue（Revenue Accounts）Income SummaryTo close revenue accounts.2.将费用账户的借方余额结转至利润汇总账户借：利润汇总贷：折旧费用——设备工资费用保险费用租金费用物料费公共事业费用（所有费用账户）（结平费用账户）3.将利润汇总账户的余额结转至所有者权益账户借：利润汇总贷：所有者名下的资本（结平利润汇总账户）4.将所有者提取账户的余额结转至所有者权益账户借：所有者名下的资本贷：所有者提取的资产（结平所有者提取账户）第五章商业活动的会计核算永续盘存制（一）商品买卖交易（购货）1.购买待售商品借：库存商品贷：现金或应付账款2.支付进货的运费成本（装运地交货）借：库存商品贷：现金3.在折扣期内付款借：应付账款贷：库存商品现金4.记录进货退回或折让借：现金或应付账款贷：库存商品Step 2: Close Debit Balances in Expense Accounts to Income SummaryIncome SummaryDepreciation Expense – EquipmentSalaries ExpenseInsurance ExpenseRent ExpenseSupplies ExpenseUtilities Expense(Expense Accounts)To close expense accounts.Step 3: Close Income Summary to Owner’s CapitalIncome SummaryOwner, CapitalTo close Income Summary account.Step 4: Close Withdrawals Account to Owner’s CapitalOwner, CapitalOwner, withdrawalsTo close the withdrawals account.Chapter 5Perpetual Inventory SystemA. Merchandising Transactions (Purchases)a. Purchasing merchandise for resale. Merchandise InventoryCash or Accounts Payableb. Paying freight costs on purchases. (FOB shipping point)Merchandise Inventory Cashc. Paying within discount period. Accounts PayableMerchandise InventoryCashd. Recording purchase returns or allowances. Cash or Account PayableMerchandise Inventory（二）商品买卖交易（销货）1.销售商品借：现金或应收账款贷：销售收入借：商品销售成本贷：库存商品2.在折扣期内收到货款借：现金销售折扣贷：应收账款3.接受销售退回或给予销货折让借：销货退回与折让贷：现金或应收账款借：库存商品贷：商品销售成本4.支付销货的运输成本（目的地交货）借：运输费用贷：现金（三）商品交易事项（调整）1.调整存货损耗（当账面余额大于实物盘点额时）借：商品销售成本贷：库存商品（四）商品交易事项（结账）1.结转各临时性账户的贷方余额借：销售收入贷：利润汇总2.结转各临时性账户的借方余额借：利润汇总贷：销售退回与折让销售折扣商品销售成本运输费用其他费用※定期盘存制参见书本147页。

希望大家考出好成绩。

ShelfyA. Merchandising Transactions (Sales) a. Selling merchandise.Cash or Accounts Receivable SalesCost of Goods SoldMerchandise Inventoryb. Receiving payment within discount period. CashSales DiscountsAccounts Receivablec. Granting sales returns or allowances.Sales Returns and AllowancesCash or Accounts Receivable Merchandise InventoryCost of Goods Soldd. Paying freight costs on sales. (FOB destination)Delivery ExpenseCashC. Merchandising Events (Adjusting) a. Adjusting due to shrinkage(occurs when recorded amount larger than physical inventory).Cost of Goods SoldMerchandise InventoryD. Merchandising Events (Closing)temporary accounts with credit balances. SalesIncome Summaryb. Closing temporary accounts with debit balances.Income SummarySales Returns and AllowancesSales DiscountsCost of Goods SoldDelivery Expense“Other Expenses”（注：分录考试形式是普通日记账，不需要写借贷，借方和贷方错开3个字母写即可。

会计科目虚词小写，实词大写。

采分点在借贷上，不用写摘要。

）。