2017-2018学年度第二学期期末考试复习材料
会计学原理·图表梳理(1-5)
@群众演员1、Income Statement损益表
2、Statement of Retained Earnings 盈余留存表
3、Balance Sheet 资产负债表
4、Statement of Cash Flows 现金流量表
5、The Accounting Cycle 会计循环
Step 1: Analyze business transactions from source documents.
Source documents: invoices, receipts, checks, and contracts 发票、收据、支票和合同Step 2: Record the transactions by entering them in the general journal.
Step 3: Post the journal entries to the ledger and prepare a trial balance.
Step 4: Adjust the accounts and prepare an adjusted trial balance.
Step 5: Prepare financial statements to communicate to decision makers.
Step 6: Close the accounts and prepare a post-closing trial balance.
6、Journal Entry日记账分录
(1) Owner’s Investment in the Business 所有人对企业的投资
(2) Prepayment of Expenses in Cash 预付现金费用
(3) Purchase of an Asset on Credit 赊购资产
(4) Purchase of an Asset Partly in Cash and Partly on Credit
(5) Payment of a Liability 支付责任
(6) Revenue in Cash 现金收入
(7) Revenue on Credit 信贷收入
(8) Revenue Received in Advance 预收收益
(9) Collection on Account 收集账款
(10) Expense Paid in Cash 现金支出
(11) Expense to Be Paid Later 以后要支付的费用
(12) Dividends 股息
7、The Trial Balance 试算平衡表
8、The General Journal 普通日记账
9、The Four Types of Adjustments 调整的四种类型
(1) Type 1 Adjustment: Allocating Recorded Costs (Deferred Expenses)
①Adjustment for Prepaid Rent (Expiration of rent)
②Adjustment for Supplies (Consumption of supplies)
③Adjustment for Plant and Equipment (Depreciation)
(2) Type 2 Adjustment: Recognizing Unrecorded Expenses
①Adjustment for Unrecorded Wages (Accrual of wages)
②Adjustment for Estimated Income Taxes (Accrual of estimated income taxes)
(3) Type 3 Adjustment:Allocating Recorded, Unearned Revenues
Adjustment for Unearned Revenue (Performance of services paid for in advance)
(4) Type 4 Adjustment: Recognizing Unrecorded, Earned Revenues
Adjustment for Design Revenue (Accrual of unrecorded revenue)
10、Post-closing trial balance 结账后试算表
11、Classified Balance Sheet 分类资产负债表
12、Multistep Income Statement多步收益表
13、Single-Step Income Statement单步收益表
14、Perpetual Inventory System永续盘存制
(1) Purchases on Credit 赊购
(2) Purchases Returns and Allowances采购退货和津贴
(3) Payments on Account按账户付款
(4) Sales on Credit 赊销
(5) Sales Returns and Allowances 销售回报和津贴
(6) Receipts on Account账目收入
15、Periodic Inventory System 定期盘存制
(1) Purchases on Credit 赊购
