南京证券-证券动态内参-101008

Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999会计记录与会计系统©TheMcGraw-HillCompanies,Inc.,1999第一部分：财务会计Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999新余额5,450(减少)7507,2004,8003,00015,750账户Slide4-1现金(增加)期初余额-0-5,0004,00020012,00021,200Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999借和贷Slide4-2资产负债所有者权益借贷借贷借贷+-+-+-Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999会计流程Slide4-33.过入总分类账4.确认、编制调整分录并过账5.编制结账分录并过账6.编制财务报表2.编制原始分录1.分析交易事项Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999交易分析Slide4-48月1日,Snelson作为所有者向饼店投资5,000美元.现金实收资本5,0005,000Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999交易分析Slide4-58月1日，饼店支付这个月的租金750美元.现金预付费用5,000750750Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999交易分析Slide4-6饼店以9%的利息率从银行借入应付票据4000美元，利息按季支付，本金两年后到期.4,000现金应付票据5,0007504,000Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999交易分析Slide4-7现金购买一台成本为7,200美元的设备，预计使用年限为10年.4,000现金设备，成本5,0007507,2007,200其余分录参考第77—79页.Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999新余额5,450结平账户Slide4-8现金期初余额-0-7505,0007,2004,0004,8002003,00012,000为平衡5,45021,20021,200Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999试算表Slide4-9校园比萨饼店试算表8月31日现金…………………………………………………….$5,450应收账款…………………………………….…………-0-存货………………………………………………..……550预付费用………………………………………....……750设备，成本………………………………………7,200应付账款……………………………………….………$2,200应付票据………………………………………………4,000实收资本…………………………………………..……5,000销售收入…………………………………………...…12,200销售成本…………………………………………….…6,000工资费用…………………………………………..……3,000公用事业费………………………………………..……450总计………………………………………………..…$23,400$23,400余额借方贷方Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999调整分录Slide4-10支付1,000美元购买一油箱燃油.燃油存货应付账款1,0001,000Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999调整分录Slide4-11截止会计期末,共消耗了600美元的燃油.燃油存货燃油费用1,000600600Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999调整分录Slide4-12支付公司汽车的保险费1,200美元.预付保险费现金1,2001,200Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999预付保险费保险费用1,200调整分录Slide4-13本期有800美元变成费用800800Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999调整分录Slide4-14本期雇员获得的150美元工资尚未支付.工资费用应计工资150150Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999调整分录Slide4-15设备的年折旧为2,000美元.折旧费用累计折旧2,0002,000其余调整分录见课本第83—84页.Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,199912,200200结账分录Slide4-16结转销售收入账户销售收入收益汇总12,40012,400Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,19996,00012,4006,0006,000结账分录Slide4-17结转销售成本账户销售成本收益汇总Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999结账分录Slide4-18结转收益汇总账户(17)382收益汇总(B)6,000(C)3,000(D)450(E)750(F)60(G)3010,290(A)12,400贷记所得税负债(H)1,528Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999财务报告Slide4-19校园比萨饼店资产负债表8月31日资产负债与所有者权益现金$5,450应付账款$2,200应收账款200应付票据4,000存货550应计费用30预付费用0所得税负债382流动资产合计6,200负债合计6,612设备，成本7,200实收资本5,000减：累计折旧60留存收益1,728设备，净值7,140所有者权益合计6,728资产总额$13,340负债与所有者权益总额$13,340Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999销售收入$12,400销售成本6,000利润总额6,400营业费用:工资$3,000租金750公用事业费450折旧60利息304,290所得税前收益2,110所得税费用382净收益$1,728财务报告Slide4-20校园比萨饼店损益表8月Irwin/McGraw-Hill©TheMcGraw-HillCompanies,Inc.,1999第四章结束