模拟某公司会计业务处理英文双语会计

A公司1月份会计业务处理小组成员：陈安琪、陈雨卉、姜珊、李金鑫、李天琛、孙佳维AccountingCycle(会计循环)会计循环的定义Theaccountingprocessthatbeginswithanalyzingandjournalizingtransactionsandendswiththepost-closingiscalledtheaccountingcycle.从记日记账开始一直到结账结束的完整的会计过程就叫做会计循环。AccountingCycle(会计循环)1.Journal.(登日记账)2.Ledger.(登账)3.Anunadjustedtrialbalance.(为调节前的试算平衡表)4.Adjustmentdata.(整理需要调节的科目)5.Anoptionalend-of-periodspreadsheet.(进行一份工作总结)6.Adjustingentries.(将调整科目登日记账并过账)7.Anadjustedtrialbalance.(调整后的试算平衡表)8.Financialstatements.(绘制财务报表)9.Closingentries.(结账并登日记账和过账)10.Apost-closingtrialbalance.(结账后的试算平衡表)169Journal269LedgerUnadjustedTrialBalanceAdjustedTrialBalancePost-closingTrialBalance4AdjustmentData8FinancialStatementsStep5需注意Anoptionalend-of-periodspreadsheet(worksheet)isnotrequired,butitisusefulinshowingtheflowofaccountinginformationfromtheunadjustedtrialbalancetotheadjustedtrialbalanceandfinancialstatement.Inaddition,anend-of-periodspreadsheetisusefulinanalyzingtheimpactofproposedadjustmentsonthefinancialstatements.ACompanyEnd-of-PeriodSpreadsheet(WorkSheet)FortheMonthEndedJanuary31，2012UnadjustedAdjustedTrialBalanceAdjustmentsTrialBalanceIncomeStatementsBalanceSheetAccountTitleDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Journalizing（记录日记账）Step1.EntrytheDate.(写入会计业务发生的日期)Step2.Entrythetitleoftheaccountingtobedebitedandtheamounttobedebited.(写入借方科目和借方金额)Step3.Entrythetitleoftheaccountingtobecreditedandtheamounttobecredited.(写入贷方科目和贷方金额)Step4.Entryabriefdescription.(写摘要)Step5.Journalentry.(过账)Jan.1.2012Peterdeposits$40,000inabankaccountinthenameofAcompany.DateDescriptionPost.RefDebitCreditJan.1Cash1140,000Peter,Capital3140,000InvestedcashinAcompanyJan.1.2012Acompanypaidapremiumof$1,500foraninsurancepolicyforliability,theft,andfire.Thepolicycovershalfayearperiod.DateDescriptionPost.RefDebitCreditJan.1PrepaidInsurance151,500Cash111,500CashPaidpremiumonhalfayearJan.1.2012Acompanypaid$1,500forthepurchaseoflandasafuturebuildingsite.DateDescriptionPost.RefDebitCreditJan.1Land171,500Cash111,500PurchaseoflandasafuturebuildingsiteJan.1.2012Acompanyrentthelandtotheretailerforhalfayear,withtherentpayableinadvance.Acompanyreceived$500forhalfayear’srentbeginningJanuary1.DateDescriptionPost.RefDebitCreditJan.1Cash11500UnearnedRent23500Receivedadvancepaymentforhalfayear’srentonlandJan.3.2012Acompanypurchasedsuppliesfor$1,500andagreedtopaythesupplierinthenear.DateDescriptionPost.RefDebitCreditJan.3Supplies141,500Accountspayable211,500PurchasedsuppliesJan.5.2012Acompanyreceivedcashof$5,000forprovidingservicestocustomers.DateDescriptionPost.RefDebitCreditJan.5Cash115,000FeesEarned415,000ProvidingservicestocustomersJan.31.2012Acompanyincurredthefollowingexpenses:wages,$2,200;rent,$800;utilities,$500;andmiscellaneous,$200.DateDescriptionPostRefDebitCreditJan.31WagesExpense512,200RentExpense52800UtilitiesExpense54500MiscellaneousExpense59200Cash113,700PaidexpensesJan.31.2012Acompanypaidcreditorsonaccount$500.DateDescriptionPost.RefDebitCreditJan.31AccountPayable21500Cash11500PaidcreditorsonaccountJan.31.2012PeterdeterminedthatthecostofsuppliesonhandatJanuary31was$500.DateDescriptionPost.RefDebitCreditJan.31SuppliesExpense551,000Supplies141,000SuppliesusedduringJanuary1500-500=1000Jan.31.2012Peterwithdrew$10,000fromAcompanyforpersonaluse.DateDescriptionPost.RefDebitCreditJan.31Peter,Drawing3210,000Cash1110,000PeterwithdrawcashforpersonaluseJan.31.2012PeterprepaidinsuranceaccountrepresentsaJanuary1prepaymentofinsuranceformonths.DateDescriptionPost.RefDebitCreditJan.31InsuranceExpense56250PrepaidInsurance15250Insuranceexpired1500/6=250Jan.31.2012unadjustedtrialbalanceofPeterindicatesabalanceintheUnearnedrentaccountof$83.3DateDescriptionPost.RefDebitCreditJan.31UnearnedRent2383.3RentRevenue4283.3Rentearned500/6=83.3Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31FeesEarned415,000RentRevenue4283.3IncomeSummary5,083.3Jan.31.2012ClosingEntriesforADateDescriptionPostRefDebitCreditJan.31IncomeSummary334,950WageExpense512,200RentExpense52800UtilitiesExpense54500SuppliesExpense551,000InsuranceExpense56250MiscellaneousExpense59200Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31IncomeSummary33133.3Peter,Capital31133.3ClosingEntriesforA5083.3-4950=133.3Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31Peter,Capital3110,000Peter,Drawing3210,000ClosingEntriesforAPostingjournalentriestoaccounts（登帐）Step1.Entrythedate.（写入日期）Step2.Entrytheaccount.（将金额记入借方科目栏或贷方科目栏）Step3.Entrythejournalpagenumber.（将日记账页数记入PostRef.栏）Step4.Entrytheaccountnumber.（写入会计科目编码）AccountCashAccountNo.11DateItemDebitCreditBalanceDebitCreditJan.140,00040,000Jan.11,50038,500Jan.11,50037,000Jan.150037,500Jan.55,00042,500Jan.313,70038,800Jan.3150038,300Jan.3110,00028,300LedgerforAAccountPeter.CapitalAccountNo.31DateItemDebitCreditBalanceDebitCreditJan.140,00040,000Jan.31Closing133.340,133.3Jan.31Closing10,00030,133.3AccountPrepaidInsuranceAccountNo.15DateItemDebitCreditBalanceDebitCreditJan.11,5001,500Jan.31Adjusting2501,250AccountLandAccountNo.17DateItemDebitCreditBalanceDebitCreditJan.11