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常見會計分錄的英文

2023-02-16 10:02:35深圳會計培訓(xùn)

  Cash and receivables

  ? Bank reconciliation – JE 總結(jié)

  1. Bank collections:

  Dr: Cash

  Cr: AR/sales revenue/service revenue (取決于具體題目)

  2. EFT receipts:

  Dr: Cash

  Cr: AR/sales revenue/service revenue (取決于具體題目, 與 bank collection 很像)

  3. Interest income(revenue)

  Dr: Cash

  Cr: Interest income/revenue

  4. EFT payments – 通常是一些 operating expense

  Dr: Expense (取決于具體 expense)

  Cr: Cash

  5. Service charges:

  Dr: Service charge expense/bank charge expense

  Cr: Cash

  6. NSF cheques:

  Dr: Accounts receivable

  Cr: cash

  7. Book s – 具體情況具體討論,無法套用,請仔細讀題。

  ? Record receivables

  1. AR:

  Dr: AR

  Cr Sales/Service revenue

  2. Note receivable

  Dr: Note receivables

  Cr: Cash/Revenue/AR

  ? Allowance

  1. Record uncollectible account expense

  Dr Uncollectible-account expense

  Cr Allowance for uncollectible Accounts

  2. Write off uncollectible accounts

  Dr Allowance for Uncollectible Accounts

  Cr Accounts Receivable – Customer A

  Cr Accounts Receivable – Customer B

  3. Recovery:

  I.

  Reinstate the AR:

  Dr Accounts receivable

  Cr Allowance for uncollectible accounts

  II.

  Record the collection of cash:

  Dr Cash

  Cr Accounts receivable

  ? Note receivables

  1. Record:

  Dr: Note receivables

  Cr: Cash/Revenue/AR

  2. Accrue interest at year end

  Dr: Interest receivables

  Cr: interest revenue

  3. Maturity

  Dr: Cash

  Cr: Note receivables

  Cr: Interest receivable

  Cr: Interest revenue

  ? How to speed up cash flow

  1. Credit card sales (允許客戶用信用卡付款)

  Dr: Cash

  Dr: Financing expense ( of revenue 作為手續(xù)費)

  Cr: Sales revenue

  2. Debit card sales (允許客戶用借記卡付款)

  Dr: Cash

  Dr: Interac fee (fee)

  Cr: Sales revenue

  3. Sell receivables to another business (把 receivables 賣給別的公司)

  Dr: Cash

  Dr: Financing expense

  Cr: Accounts receivables/note receivables

  Inventory and cost of goods sold

  Journal Entry

  ? Closing entries to record COGS – Periodic method

  Dr: COGS

  Dr: Inventory, ending

  Dr: Purchase allowance

  Dr: Purchase returns

  Dr: Purchase discount

  Cr: Purchases

  Cr: Freight-in

  Cr: Inventory, beginning

  ? Other entries – related to sales

  1. Record sales return

  Dr: Sales return

  Cr: AR

  Dr: Inventory

  Cr: COGS

  ? Inventory write off (if NRV < Cost)

  Dr: COGS

  Cr: Inventory

  PPE and intangible assets

  ? Record assets

  Dr: PPE

  Cr: Cash/Note payable

  ? Record depreciation expense

  Dr: Depreciation expense

  Cr: Accumulated depreciation

  ? Record disposal of PPE

  Dr: Accumulated depreciation

  Dr: Loss on disposal

  Cr: PPE

  ? 如果是 sale of PPE → 計算 Gain/Loss on sale of PPE = Sales proceeds – carrying amount

  ? Record impairment loss

  Dr: Loss on impairment

  Cr: Accumulated depreciation

  ? Revaluation model: write up asset

  Dr: PPE

  Cr: Revaluation surplus

  ? Intangible assets – amortization expense

  Dr: amortization expense

  Cr: Accumulated amortization

  ? Intangible assets – goodwill

  Dr: Assets FV of assets

  Dr: Goodwill GW = Purchase price – (FV of assets – FV of liabilities)

  Cr: Liabilities FV of liabilities

  Cr: Cash Purchase price

  liabilities

  ? Estimated Warranty Payable

  Dr: Estimated warranty expense

  Cr: Estimated warranty payable

  Shareholders’ equity

  ? Issuance of common shares/preferred shares

  Dr: Cash/PPE/Intangible assets

  Cr: Common/Preferred shares

  ? Declaration of Cash dividend

  Dr: Retained earnings

  Cr: Dividend payable

  Payment of cash dividend

  Dr: Dividend payable

  Cr: Cash

  ? Declaration of stock dividend

  Dr: Retained earnings

  Cr: Stock Dividends Distributable

  Distribution of stock dividend

  Dr: Stock Dividends Distributable

  Cr: Cash

  ? Share repurchase

  1. Repurchase price > share cost

  Dr: Common shares

  Dr: Retained earning

  Cr: Cash

  2. Repurchase price < Share cost

  Dr: common shares

  Cr: cash

  Cr: contributed surplus


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