9——14 章重要分录
第九章
Accounts Receivable
一．在direct write-off method下：
坏账确认的分录：
Dr : Bad Debts Expen xxx
新员工评价
Cr : Account Receivable xxx
坏账收回的分录：
Dr :Accounts Receivable xxx
Cr :Bad Debts Expen xxx
Dr : Cash xxx
Cr : Account Receivable xxx
二．在Allowance Method下
期末估计坏账的分录：管家机器人
Dr : Bad Debts Expen xxx
Cr : Allowance for Doubtful Accounts xxx
坏帐确认的分录：
Dr : Allowance for Doubtful Accounts xxx
Cr : Accounts Receivable—xx xxx
坏账收回的分录：
Dr : Accounts Receivable—xx xxx\
Cr : Allowance for Doubtful Accounts xxx
Dr : Cash xxx
Cr : Accounts Receivable—xx xxx
另外在percent of receivable method 下， 注意用AFDA的T型账户计算Adjustment。
Notes Receivable
兑现票据的分录：
Dr : Cash xxx
Cr : Notes receivable xxx
Interest Revenue xxx
拒付票据的分录：
Dr : Accounts Receivable—xx xxx
Cr : Interest Revenue xxx
Notes Receivable xxx
期末利息调整分录：
期末调整时：
Dr : Interest Receivable xxx
Cr : Interest Revenue xxx
兑现期票时：
Dr : Cash xxx
Cr : Interest Revenue xxx
Interest Receivable xxx
Notes Receivable xxx
Disposing of Receivable
出售应收账款
Dr : Cash xxx
Factoring Fee Expen xxx
Cr : Accounts Receivable xxx
抵押应收账款
Dr : Cash xxx
Cr : Notes Payable xxx
Borrowed money with a note cured by pledging receivables.
第十章
Plant asts
1. Depreciation
Dr: depreciation expen xxx
Cr: accumulated Depreciation---xx xxx
2. additional expenditures
a. revenue expenditures
Dr: expen xxx
Cr: cash xxx
b. capital expenditure
Dr: asts(视具体情况定) xxx
Cr: cash xxx
3. Disposal of plant asts
a. discarding plant asts 先更新折旧
Dr: Accumulated depreciation xxx
台风的命名
Cr: Loss on disposal of equipment xxx
英语自我介绍小学生Equipment xxx
c. lling plant asts 先更新折旧
Sell at book value
Dr: cash xxx
Cr: Accumulated depreciation---具体项目 xxx
具体项目 xxx
Sell above book value
Dr: cash xxx
Accumulated depreciation---具体项目 xxx山鹊
玩的真开心
Cr: Gain on disposal of … xxx
具体项目 xxx
Sell below book value
Dr: cash xxx
Loss on disposal of … xxx
Accumulated depreciation---具体项目 xxx
Cr: 具体项目 xxx
beg第十一章宴席座位排序图解
Sales taxes payable
Dr: cash xxx
Cr: sales xxx
Sales taxes payable xxx
