# 加载中...

accounting
• 博客等级：
• 博客积分：0
• 博客访问：9,713
• 关注人气：4
• 获赠金笔：0支
• 赠出金笔：0支
• 荣誉徽章：

## 商学院-讲义-chapter2

(2007-06-03 16:15:09)
 分类： 会计基本原理——商学院

Chapter 2
Recording what happened

(Transactions)

Refer to…  as 把..称之为，

Process 过程，流程

analyze transaction 分析业务

transactions: events recorded in the accounting system.

(经济业务):会计系统里反映的事项

The first step in the accounting process is to analyze transactions.

会计流程的第一步就是业务分析。

Analyzing transactions

Three methods are used in the book.

课本采用了三种分析的方法

 1. Simple row and column approach        单排列方法

 2.T-accounts       T字账户
 3.Journal entries       日记账分录

Eight transactions listed in the book

 1.Cash contributed to the business企业 by shareholders                股东投入资金 stockholder
 2.Cash paid for inventory 存货      现金购买存货
 3.Merchandise sold for cash  出售商品获得现金收入
 4.Cost of goods sold 商品销售成本to customers           出售给客户的商品成本
 5.Borrowed from the bank  从银行贷款
 6.Cash expenses incurred 发生现金费用
 7.Land purchased for cash 现金购买土地
 8.Divedends declared and paid to shareholders 宣布发放股利，并向投资者支付股利

Transactions lead to changes in either assets, liabilities, or owner’s equity.

All transactions concern two or more accounts账户.

concern 与…有关，涉及

All transactions have at least two components.

Asset = liabilities + owner’s equity

T-accounts

T-accounts are named after their shape which is similar to the letter T.

T账户因其形状似字母T而得名

Increases in assets go on the left.

Increases in liabilities or owners’ equity go on the right. are opposite.

Lefts = Rights

Accountants work with right-side and left-side balances all the time and have assigned names to these entries:

Debits借 are left-side entries.左边分录是借方 Dr.

Credits are right-side entries.右边分录是贷方  Cr.

Debits = Credits  借方=贷方

Note that debits and credits don’t mean good or bad. The only meaning is left or right.

Journal entries

Journal entries show all sides of the transaction in one place.

It is fairly easy to tell if debits don’t equal credits.

It’s easy to see both sides of the transaction.

0

• 评论加载中，请稍候...

发评论

以上网友发言只代表其个人观点，不代表新浪网的观点或立场。

新浪BLOG意见反馈留言板　欢迎批评指正

新浪公司 版权所有