ch4会计主要经济业务核算(会计学基础-北大,黄慧馨、伍

?TheMcGraw-HillCompanies,Inc.,1998Slide1Irwin/McGraw-Hill会计主要经济业务核算第四章?TheMcGraw-HillCompanies,Inc.,1998Slide2Irwin/McGraw-Hill会计科目按照经济内容和管理的要求对会计对象的具体内容进行分类反映和监督所规定的项目?TheMcGraw-HillCompanies,Inc.,1998Slide3Irwin/McGraw-Hill会计科目类别资产类科目负债类科目所有者权益科目成本类科目损益类科目?TheMcGraw-HillCompanies,Inc.,1998Slide4Irwin/McGraw-Hill会计科目类别总分类科目明细分类科目?TheMcGraw-HillCompanies,Inc.,1998Slide5Irwin/McGraw-Hill原材料总分类科目及其明细科目原材料总分类科目（科目）原料及主要材料辅助材料燃料二级科目（子目）钢坯方钢润滑剂添加剂汽油煤油三级科目（细目）?TheMcGraw-HillCompanies,Inc.,1998Slide6Irwin/McGraw-Hill固定资产分类科目及其明细科目固定资产（科目）生产用固定资产非生产用固定资产出租固定资产未使用固定资产（子目）厂房设备汽车宿舍设备汽车设备汽车设备机器（细目）?TheMcGraw-HillCompanies,Inc.,1998Slide7Irwin/McGraw-Hill会计帐户按会计科目所确定的经济内容记录和积累数据资料的工具?TheMcGraw-HillCompanies,Inc.,1998Slide8Irwin/McGraw-Hill会计帐户类别资产类帐户负债类帐户所有者权益帐户成本类帐户损益类帐户?TheMcGraw-HillCompanies,Inc.,1998Slide9Irwin/McGraw-Hill会计帐户类别总分类帐户明细分类帐户?TheMcGraw-HillCompanies,Inc.,1998Slide10Irwin/McGraw-Hill会计核算总分类核算明细分类核算?TheMcGraw-HillCompanies,Inc.,1998Slide11Irwin/McGraw-Hill帐户格式帐户名称日期和摘要凭证号数增加和减少的金额?TheMcGraw-HillCompanies,Inc.,1998Slide12Irwin/McGraw-Hill帐户格式帐户名称（会计科目）第页日期凭证号摘要增加减少余额?TheMcGraw-HillCompanies,Inc.,1998Slide13Irwin/McGraw-Hill帐户余额期初余额本期增加发生额本期减少发生额期末余额?TheMcGraw-HillCompanies,Inc.,1998Slide14Irwin/McGraw-Hill帐户结构左方帐户名称（会计科目）右方?TheMcGraw-HillCompanies,Inc.,1998Slide15Irwin/McGraw-Hill记帐方法单式记帐法复式记帐法?TheMcGraw-HillCompanies,Inc.,1998Slide16Irwin/McGraw-Hill单式记帐特点平时只反映现金、银行存款收付业务和各种往来款项，对其他业务则忽略不予登记。?TheMcGraw-HillCompanies,Inc.,1998Slide17Irwin/McGraw-Hill复式记帐特点按所涉及的会计科目，至少在两个或两个以上帐户上相互联系地进行分类记录对记录的结果可以进行试算平衡?TheMcGraw-HillCompanies,Inc.,1998Slide18Irwin/McGraw-Hill复式记帐种类借贷记帐法增减记帐法收付记帐法?TheMcGraw-HillCompanies,Inc.,1998Slide19Irwin/McGraw-Hill借贷记帐法理论基础资产=负债+所有者权益?TheMcGraw-HillCompanies,Inc.,1998Slide20Irwin/McGraw-Hill记帐符号借(Debit)贷(Credit)?TheMcGraw-HillCompanies,Inc.,1998Slide21Irwin/McGraw-Hill帐户格式帐户名称（会计科目）第页日期凭证号摘要借方贷方借或贷余额?TheMcGraw-HillCompanies,Inc.,1998Slide22Irwin/McGraw-Hill帐户结构借方（Debit）帐户名称（会计科目）贷方（Credit）借方记录贷方记录?TheMcGraw-HillCompanies,Inc.,1998Slide23Irwin/McGraw-Hill资产类帐户借方（Debit）资产类帐户贷方（Credit）期初余额xxx（1）减少额xxx（1）增加额xxx（2）减少额xxx（2）增加额xxx本期发生额xxx本期发生额xxx期末余额xxx?TheMcGraw-HillCompanies,Inc.,1998Slide24Irwin/McGraw-Hill负债及所有者权益类帐户借方负债及所有者权益类帐户贷方期初余额xxx（1）减少额xxx（1）增加额xxx（2）减少额xxx（2）增加额xxx本期发生额xxx本期发生额xxx期末余额xxx?TheMcGraw-HillCompanies,Inc.,1998Slide25Irwin/McGraw-Hill费用成本类帐户借方费用成本类帐户贷方（1）增加额xxx（1）转出额xxx（2）增加额xxx本期发生额xxx本期发生额xxx?TheMcGraw-HillCompanies,Inc.,1998Slide26Irwin/McGraw-Hill收益类帐户借方收益类帐户贷方（1）转出额xxx（1）增加额xxx（2）增加额xxx本期发生额xxx本期发生额xxx?TheMcGraw-HillCompanies,Inc.,1998Slide27Irwin/McGraw-Hill帐户结构借方帐户名称（会计科目）贷方资产增加资产减少负债及所有者权益减少负债及所有者权益增加费用成本增加费用成本减少或转销收益减少或转销收益增加期末余额：资产余额期末余额：负债及所有者权益余额（或费用成本）?TheMcGraw-HillCompanies,Inc.,1998Slide28Irwin/McGraw-Hill借贷记帐法有借必有贷，借贷必相等?TheMcGraw-HillCompanies,Inc.,1998Slide29Irwin/McGraw-Hill借贷记帐法以相等的金额，在两个或两个相互联系的帐户中进行登记做借贷增减相反的记录?TheMcGraw-HillCompanies,Inc.,1998Slide30Irwin/McGraw-Hill借贷记帐法——具体步骤分析该项经济业务的内容，确定所涉及的项目金额是增或减确定应记入的帐户及其借方或贷方和金额?TheMcGraw-HillCompanies,Inc.,1998Slide31Irwin/McGraw-Hill借贷记帐法——例1明光工厂3月1日接收新华集团公司的追加投资500万元，款项存入银行。?TheMcGraw-HillCompanies,Inc.,1998Slide32Irwin/McGraw-Hill借贷记帐法——例1借实收资本贷5,000,000?TheMcGraw-HillCompanies,Inc.,1998Slide33Irwin/McGraw-Hill借贷记帐法——例1借银行存款贷5,000,000?TheMcGraw-HillCompanies,Inc.,1998Slide34Irwin/McGraw-Hill借贷记帐法——例23月3日，明光工厂从银行取得借款20万，银行通知款项已经划入银行存款户。?TheMcGraw-HillCompanies,Inc.,1998Slide35Irwin/McGraw-Hill借贷记帐法——例2借银行存款贷200,000?TheMcGraw-HillCompanies,Inc.,1998Slide36Irwin/McGraw-Hill借贷记帐法——例2借短期借款贷200,000?TheMcGraw-HillCompanies,Inc.,1998Slide37Irwin/McGraw-Hill借贷记帐法——例33月3日，明光工厂购入新机器设备10台，共计38万元，已安装完毕，价款已开支票付讫。?TheMcGraw-HillCompanies,Inc.,1998Slide38Irwin/McGraw-Hill借贷记帐法——例3借银行存款贷380,000?TheMcGraw-HillCompanies,Inc.,1998Slide39Irwin/McGraw-Hill借贷记帐法——例3借固定资产贷380,000?TheMcGraw-HillCompanies,Inc.,1998Slide40Irwin/McGraw-Hill借贷记帐法——例4明光工厂以银行存款62,000元交纳应交税金42,000元和支付应付利润20,000元。?TheMcGraw-HillCompanies,Inc.,1998Slide41Irwin/McGraw-Hill借贷记帐法——例4借银行存款贷62,000?TheMcGraw-HillCompanies,Inc.,1998Slide42Irwin/McGraw-Hill借贷记帐法——例4借应交税金贷42,000?TheMcGraw-HillCompanies,Inc.,1998Slide43Irwin/McGraw-Hill借贷记帐法——例4借应付利润贷20,000?TheMcGraw-HillCompanies,Inc.,1998Slide44Irwin/McGraw-Hill借贷记帐法——例5明光工厂的应付帐款到期，向银行借入短期借款41,000元直接偿还应付款。?TheMcGraw-HillCompanies,Inc.,1998Slide45Irwin/McGraw-Hill借贷记帐法——例5借短期借款贷41,000?TheMcGraw-HillCompanies,Inc.,1998Slide46Irwin/McGraw-Hill借贷记帐法——例5借应付帐款贷41,000?TheMcGraw-HillCompanies,Inc.,1998Slide47Irwin/McGraw-Hill借贷记帐法——例63月6日，明光工厂销售产品取得销售收入95,000元，款项已全部存入银行（不考虑税金）。?TheMcGraw-HillCompanies,Inc.,1998Slide48Irwin/McGraw-Hill借贷记帐法——例6借银行存款贷95,000?TheMcGraw-HillCompanies,Inc.,1998Slide49Irwin/McGraw-Hill借贷记帐法——例6借主营业务收入贷95,000?TheMcGraw-HillCompanies,Inc.,1998Slide50Irwin/McGraw-Hill借贷记帐法——例73月6日，明光工厂接到银行通知，已用企业存款支付水电费2,800元。?TheMcGraw-HillCompanies,Inc.,1998Slide51Irwin/McGraw-Hill借贷记帐法——例7借管理费用贷2,800?TheMcGraw-HillCompanies,Inc.,1998Slide52Irwin/McGraw-Hill借贷记帐法——例7借银行存款贷2,800?TheMcGraw-HillCompanies,Inc.,1998Slide53Irwin/McGraw-Hill借贷记帐法——例8发展公司为开展业务开现金支票提取现金3,000