國際會計重要分錄]

1、914  章重要分錄第九章 Accounts Receivable 一在direct write-off method下：壞賬確認(rèn)的分錄： Dr : Bad Debts Expense      xxx        Cr : Account Receivable   xxx 壞賬收回的分錄：Dr :Accounts Receivable      xxx   Cr :Bad Debts Expense 

2、   xxxDr : Cash                   xxx   Cr : Account Receivable    xxx二在Allowance Method下期末估計壞賬的分錄：Dr : Bad Debts Expense                 xxx

3、0; Cr : Allowance for Doubtful Accounts    xxx壞帳確認(rèn)的分錄：Dr : Allowance for Doubtful Accounts      xxx  Cr : Accounts Receivablexx          xxx壞賬收回的分錄：Dr : Accounts Receivablexx            

4、;xxx  Cr : Allowance for Doubtful Accounts    xxxDr : Cash                             xxx  Cr : Accounts Receivablexx          xxx另外在percen

5、t of receivable method 下， 注意用AFDA的T型賬戶計算Adjustment。      Notes Receivable兌現(xiàn)票據(jù)的分錄：Dr : Cash                xxx      Cr : Notes receivable     xxx          Intere

6、st Revenue    xxx拒付票據(jù)的分錄：    Dr : Accounts Receivablexx    xxx      Cr : Interest Revenue         xxx          Notes Receivable        xxx期末利息調(diào)整分錄：期末調(diào)整時：Dr : In

7、terest Receivable      xxx  Cr : Interest Revenue      xxx兌現(xiàn)期票時：Dr : Cash                xxx  Cr : Interest Revenue     xxx     Interest Receivable

8、60;   xxx     Notes Receivable     xxx    Disposing of Receivable出售應(yīng)收賬款Dr : Cash                  xxxFactoring Fee Expense    xxx   Cr : Accounts Receivable  &#

9、160; xxx抵押應(yīng)收賬款Dr : Cash                xxx  Cr : Notes Payable       xxxBorrowed money with a note secured by pledging receivables.第十章Plant assets1. DepreciationDr: depreciation expense        &#

10、160;xxx  Cr: accumulated Depreciation-xx   xxx2.     additional expendituresa.     revenue expendituresDr: expense    xxx  Cr: cash    xxxb.    capital expenditureDr: assets(視具體情況定)    xxx&#

11、160; Cr: cash                 xxx3.     Disposal of plant assetsa. discarding plant assets 先更新折舊Dr: Accumulated depreciation    xxxCr: Loss on disposal of equipment   xxxEquipment   

12、60;               xxxc.      selling plant assets 先更新折舊Sell at book valueDr: cash   xxx  Cr: Accumulated depreciation-具體項目    xxx     具體項目           &

13、#160;              xxxSell above book value Dr: cash    xxx   Accumulated depreciation-具體項目   xxx  Cr: Gain on disposal of                 xxx    

14、; 具體項目                          xxxSell below book valueDr: cash                  xxx   Loss on disposal of      xx

15、x   Accumulated depreciation-具體項目   xxx   Cr: 具體項目                          xxx第十一章Sales taxes payableDr: cash              xxx

16、60; Cr: sales               xxx     Sales taxes payable   xxxNote given to extend credit period Dr: Accounts payable-xx     xxx  Cr: notes payablexx      xxxNote giv

17、en to borrow from bank (注意之后的利息調(diào)整分錄)Dr: Cash             xxx  Cr: notes payable    xxx Payroll deduction Dr; salaries expense       xxx  Cr: 各種payable       xxx      Sala

18、ries payable    xxxPayroll taxesDr: payroll taxes expense   xxx  Cr: 各種payable(這里不出現(xiàn)salaries payable)  xxxWarranty liabilities a.     estimated expense Dr: Warranty expense       xxx  Cr: estimated warranty lia

19、bility   xxxb.    cost of warranty Dr: estimated warranty liability    xxx   Cr: cash(or inventory 視具體情況定)   xxx第十二章1.Issuing bonds at para. issueDr: cash     xxx  Cr: bond payable   xxxb.    

20、60;record interestDr: bond interest expense   xxx  Cr: cash               xxx  c.      paid bond principle at maturityDr: bonds payable    xxx  Cr: cash      &#

21、160;   xxx2. Issuing bonds at a discount a. issue Dr; cash    xxx  Cr: discount on bond payable   xxxb. record interestDr: interest expense   xxx  Cr: cash          xxx     Discount on bond payab

22、le xxx c. matureDr; bonds payable    xxx  Cr: cash           xxx3.     issueing bonds at a premium a.     issueDr: cash       xxx  Cr: premium on payable   xxx&

23、#160;    Bonds payable        xxxb.     record interestDr: bonds interest expense        xxx   premium on bonds payable   xxx  Cr:Cash         &#

24、160;           xxxc. matureDr; bonds payable    xxx  Cr: cash           xxx4.     bond retirement bond retirement before maturity 先更新攤銷Dr: bonds payable       xxx

25、60;  Premium on bond payable  xxxCr: Gain on retirement     xxx   Cash                xxxOrDr: bonds payable       xxx   Premium on bond payable  xxx   Los

26、s on bond retirement   xxxCr: Cash                xxxBond retirement by conversion Dr: bonds payable       xxx  Cr: common stock     xxx     Paid-in capital in excess of

27、par value   xxxInstallment notesDr: Cash             xxx  Cr: notes payable    xxx第十三章1.     Debt securitiesAcquisitionDr: long-term investment-具體     xxx  Cr: cash   

28、60;                    xxx后面利息處理的分錄略去2 Equity securitiesAcquisitionDr: long-term investment-具體    xxx  Cr: cash                       x

29、xxDividend earnedDr: cash               xxx  Cr: dividend revenue   xxxDispositionDr: cash                   xxx  Cr: long-term-具體       xxx

30、     Gain on sale of long-term investment   xxx   是gain還是loss視具體情況2.     noninfluential investmenta.     tading securities  (market value)reflect unrealized gain(loss)Dr: Market adjustment-trading   

31、xxx  Cr: unrealized gain-income    xxx若是loss則借貸雙方相反注意market adjustment 是永久賬戶，做調(diào)整分錄時要根據(jù)該賬戶原有結(jié)余、現(xiàn)在所需結(jié)余來計算調(diào)整額selling trading securitiesDr: cash    xxx  Cr: Short-term investment-trading       xxx     Gain on sale of short-t

32、erm investment   xxx這里不考慮market adjustment,直接根據(jù)cost 收到的cash計算gain or loss b.     held-to-maturity securities (cost method) c.      AFS (market value)reflect unrealized gain(loss)Dr: Market adjustment-AFS   xxx  Cr: unrealized gain

33、-equity    xxxselling AFS securities和trading 的一樣3.     Influential investment (equity method)a.     significant influenceAcquisitionDr: long-term investment      xxx  Cr: cash          

34、      xxxRecord earning or lossDr: long-term investment-具體    xxx  Cr: earning from long-term investment   xxx若是loss則相反Record dividend Dr: cash            xxx  Cr: long-term investment-star   xxx

35、Sold shares of stock Dr: cash     xxx  Cr: long-term investment-star    xxx     Gain on sale of investment     xxx若是loss則做在借方第十四章1. Issuing stock a. at par valueDr: cash        xxx 

36、0;Cr: common stock, $10 par value     xxxb.    at a premium Dr; cash        xxx  Cr: common stock, $10 par value   xxx     Additional paid-in capital, common stock      xxxc. 

37、     issuing stock for noncash assetsDr; Organization expenses(這里可以是其他asset)        xxx  Cr: common stock, $10 par value   xxx     Additional paid-in capital, common stock      xxx2. dividend a.

38、cash dividend date of declarationDr; retained earning          xxxCr: common dividend        xxxDate of paymentDr; common dividend     xxx  Cr: cash             

39、0;xxxc.      stock dividendDate of declaration  (small stock dividend按市值)Dr: retained earnings                     xxx    Cr: Common stock dividend distributable    

40、   xxx     Additional paid-in capital, common stock    xxxd.     Date of payment (small stock dividend)Dr: Common stock dividend distributable         xxx  Cr: common stock,$10 par value    

41、          xxxDate of declaration(large stock dividend按面值)Dr: retained earnings                     xxx    Cr: Common stock dividend distributable       xxxDate of payment(large stock dividend)Dr: Common stock dividend distributable        xxx  Cr: common stock              &