会计学双语教程课件-第5章 会计循环——会计业务的八大步骤.pptVIP

第5章 会计循环——会计业务的八大步骤 * 第5章 会计循环——会计业务的八大步骤 * 第5章 会计循环——会计业务的八大步骤 * 5.4 Making Adjusting Entries for Accruals and Deferrals—Accounting Cycle (III)作调整分录的应计项目和递延项目——会计循环(三) 5.4.1 Characteristics of Adjusting Entries 调整分录的特征 Keep in mind two important characteristics of all adjusting entries: First, every adjusting involves the recognition of either revenue or expenses. Every adjusting entry affects both an income statement account (revenue or expense) and a balance sheet account (asset or liability). Rarely do adjusting entries include an entry to Cash. Second, adjusting entries are based on the concepts of accrual accounting, not upon monthly bills or month-end transactions. 第5章 会计循环——会计业务的八大步骤 * 5.4.2 Types of Adjusting Entries 调整分录的种类 Adjusting entries can be classified into two types: prepayments and accruals. Prepayments fall into two categories: (1) prepaid expenses and (2) unearned revenues. And accruals are divided into two categories: (3) accrued revenue and (4) accrued expenses. 调整分录可以分成两类：预付项目和应计项目。预付项目也细分成两类：(1) 预付费用和(2) 预收收入。应计项目也细分为两类：(3) 应计收入和 (4) 应计费用。 第5章 会计循环——会计业务的八大步骤 * 5.4.2 Types of Adjusting Entries 调整分录的种类 Prepaid expenses mean that cash has been spent but the item acquired has not been used or consumed. 预付费用指已付现金，但该项目还没有被使用或消耗掉。 Unearned revenues mean that cash has been collected before revenue is earned. 预收收入是指收入在挣得确认之前，已经收到现金。 Accrued revenues are revenues that have been earned but not yet received in cash. 应计收入是指已经挣得收入并确认，但还没有收到现金。 Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry. 应计费用是指费用已经发生，但还没有支付现金，此表没有原始分录。 第5章 会计循环——会计业务的八大步骤 * 5.4.3 Making Adjusting Entries 作调整分录 第5章 会计循环——会计业务的八大步骤 * 5.4.3 Making Adjusting Entries 作调整分录 (1) Prepaid Expenses 预付费用 ① Supplies 物资品/办公用品 ② Insurance 保险费 ③ Depreciation 折旧 (2) Unearned Revenues 预收收入 第5章 会计循环——会计业务的八大步骤 * 5.4.3 Making Adjusting Entries 作调整分录 (3) Accrued Expenses 应计费用 ① Salaries 工资 ② Interest 利息 ③ In