会计分录

简单会计分录转换成现金流量表两个项目群内项目的等式研究与验证

Research on the simple accounting entry transforming the cash flow statement the item equation in the two items group and its validation

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account .

泰勒加入合伙企业的会计分录如下

The entry to record Taylor 's admission to the partnership follows

记录债券到期偿还的会计分录如下

The entry to record retirement of the bond issue is

摊销当年债券溢价的会计分录如下

The entry to amortize bond premium for one year is illustrated below

记录年摊销费的会计分录是

The entry to be made to record the annual amortization expense would be

上述业务需要作以下会计分录。

The above-mentioned transactions can be recorded as follows .

5月1日记录票据到期支付的会计分录为

The entry on May 1 to record payment of the note will be

记录报废这些已无价值的设备的会计分录如下

The entry to record the scrapping of the worthless equipment is as follows

在此情况下，需做如下会计分录

In these cases , the following entry is needed

传统会计分录编制方法对初学者来说相当复杂、抽象，不易掌握；

As for beginners , traditional method is too complicated and abstract to be mastered .

在7月1日，记录股利分配的会计分录如下

On July 1 , the entry to record the distribution of the dividend shares is

在付款的同时，系统会自动生成相应的会计分录。

When the money is paid , the system will automatically generate corresponding accounting entries .

将日记账中的会计分录过入分类账账户，因而产生分类的账户记录。

Posting the entries in the journals into ledger accounts , thus creating a record classified by accounts .

如果全部债券均按面值售出，会计分录如下

If all of the bonds are sold at par value , it should be recorded by the following entry

发生销货退回及退税时作相反的会计分录。

For return of goods sold or refund of tax , accounting entries to the contrary shall be made .

如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为

If credit sales for September amount to $ 1 , the month-end adjusting entry to record uncollectible accounts expense is

多借多贷复合会计分录的过量使用模糊了账户间的对应关系，不利于会计数据的分析和利用；

The excessive use of multi-multi-entries makes the correlation between accounts vague , unfavorable to the accounting data analysis and utilization ;

注意这个会计分录恰好与核销坏账的分录相反。

Notice that this entry is exactly the opposite of the entry made when the account was written off as uncollectible .

根据上述会计分录，长期负责和股东权益帐户1998年度的记录如下

According to the above entries , the long - term liability and stockholder 's equity accounts for 1998 are as follows

现在来假设同样的机器卖了5美元。这种情况下会计分录如下

Now assume that the same machine is sold for $ 5 . The journal entry in this case would be as follows

因此，需要有一个调整会计分录将坏账准备账户从当时水平提高到5美元。

Thus , an adjusting entry is needed to increase the allowance for doubtful accounts from its present level to $ 5 .

为记录这部分无法收回的坏账，1月31日作调整会计分录如下

To record the portion of total accounts receivable estimated to be uncollectible , the following adjusting entry should be made at January 31

例如，假设我们的10股按每股10美元的价格发行，会计分录如下

If for example , our 10 shares were issued at a price of $ 10 , per share , the entry would be

这一部分以&事业单位为例进行会计分录和报表分析。

This part takes a public institution for example to illustrate the use of accrual accounting both on accounting entries and accounting statement .

合伙人马丁和纳什同意特伦特入伙，合伙企业的会计分录中如下

Partners Martin and Nash agree to the admission of Trent , and the transaction is recorded in the partnership accounts by the following entry

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount .

这种负债分类的改变并不要求作会计分录，该项负债仅仅是在资产负债表的不同项目下列示。

Changing the classification of a liability does not require a journal entry ; the obligation merely is shown in a different section of the balance sheet .

调整会计分录记录预估损失的金额，不论坏账准备的当期余额是多少。

The adjusting entry is made in the full amount of the estimated expense , without regard for the current balance in the Allowance for Doubtful Accounts .

如果我们假设经营第一年中开采了2吨，记录该矿损耗的会计分录如下

If we assume that 2 tons are mined during the first year of operations , the entry to record the depletion of the mine would be as follows