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1、2023/8/16可編輯1第二章 會(huì)計(jì)科目、會(huì)計(jì)賬戶和復(fù)式記賬Chapter 2 Account Title、Account and Debit and Credit Bookkeeping SystemCopyright 1996-98 Dale Carnegie&Associates,Inc.2023/8/16可編輯2第一節(jié) 會(huì)計(jì)要素Section 1 Accounting Elements一、會(huì)計(jì)要素的概念會(huì)計(jì)要素，就是對會(huì)計(jì)對象按其經(jīng)濟(jì)特征所作的進(jìn)一步歸類。二、會(huì)計(jì)要素的構(gòu)成六大要素：資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和利潤。2023/8/16可編輯31.Assets(資產(chǎn))Asset

2、s are economic resources,which are measurable by money value,and which are owned or controlled by an enterprise.資產(chǎn)是企業(yè)擁有或控制的能以貨幣計(jì)量的經(jīng)濟(jì)資源。Assets can be classified into current assets(流動(dòng)資產(chǎn))and noncurrent assets.資產(chǎn)可以劃分為流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)。2023/8/16可編輯4Current assets include as follows:Cash on hand(現(xiàn)金)Cash in bank

3、(銀行存款)Short-term investments(短期投資)Accounts receivable(應(yīng)收賬款)Prepayments(預(yù)付款)Inventories(存貨)Non-current assets consist of:Long-term investment(長期投資)Fixed assets(固定資產(chǎn))Intangible assets(無形資產(chǎn))2023/8/16可編輯5資產(chǎn)必須具備的幾個(gè)基本特征：（1）資產(chǎn)是過去的交易或事項(xiàng)所形成的。（2）資產(chǎn)是企業(yè)擁有或者控制的資源。（3）預(yù)期能給企業(yè)帶來經(jīng)濟(jì)利益。（4）必須能以貨幣計(jì)量。思考：人力資源能否作為會(huì)計(jì)上所說的“資產(chǎn)”

4、？為什么？2023/8/16可編輯62.Liabilities(負(fù)債)Liabilities are debts borne by an enterprise,measurable by money value,which will be paid to a creditor using assets or services.負(fù)債是企業(yè)所承擔(dān)的能以貨幣計(jì)量、需以資產(chǎn)或勞務(wù)償付的債務(wù)。Liabilities are generally classified into current liabilities and long term liabilities.負(fù)債通?？梢詣澐至鲃?dòng)負(fù)債和長期負(fù)債20

5、23/8/16可編輯7current liabilities include as follows:short-term loans payable短期借款notes payable應(yīng)付票據(jù)accounts payable應(yīng)付賬款advances from customers預(yù)收賬款 accrued expenses應(yīng)計(jì)費(fèi)用Accrued payroll應(yīng)付工資 taxes payable 應(yīng)交稅金 long term liabilities include as follows:long-term loans payable長期借款bonds payable應(yīng)付債券Long-term acc

6、ounts payable長期應(yīng)付款項(xiàng)2023/8/16可編輯8負(fù)債具有以下特征：（1）負(fù)債必須是現(xiàn)時(shí)存在的、由過去的交易或事項(xiàng)所形成的。（2）負(fù)債必須能用貨幣計(jì)量。（3）負(fù)債必須在未來用交付資產(chǎn)、讓渡資產(chǎn)使用權(quán)或提供勞務(wù)的方式來償還。（4）負(fù)債應(yīng)有確切的受款人和償付日期，或受款人和償付日期可以合理地估計(jì)。2023/8/16可編輯93.Owners equity(所有者權(quán)益、業(yè)主權(quán)益)Owners equity refers to interest or the claim of the investors remaining in the net assets of an enterpris

7、e.業(yè)主權(quán)益是指企業(yè)投資者對企業(yè)凈資產(chǎn)的所有權(quán)或要求權(quán)。Owners equity include:Paidin capital實(shí)收資本Capital surplus資本公積Surplus reserves盈余公積Retained profit留存收益2023/8/16可編輯104.Revenue Revenue is the economic resources flowing into a business as a result of rendering goods sold and services during a given accounting period.收入是指在一個(gè)特定的

8、會(huì)計(jì)期間由于銷售商品和提供勞務(wù)而流入企業(yè)的經(jīng)濟(jì)資源。Revenue is subdivided into:Sales revenue銷售收入service revenue服務(wù)收入investment revenue投資收入2023/8/16可編輯115.Expenses(費(fèi)用)Expenses are the outflow of a businesss economic resources resulting from earning revenue or the cost of the operational activities for the business.費(fèi)用是指由于為了獲得收入

9、而流出企業(yè)的經(jīng)濟(jì)資源或企業(yè)從事經(jīng)營活動(dòng)的成本。Expenses include:cost of goods sold銷售成本administrative expenses管理費(fèi)用 selling expenses銷售費(fèi)用financial expenses財(cái)務(wù)費(fèi)用2023/8/16可編輯126.Net income(凈收益)Net income(or net loss)is the result of matching revenue with expenses.凈收益(或凈損失)是指收入與費(fèi)用配比的結(jié)果。2023/8/16可編輯13三、會(huì)計(jì)方程式The relationship betwee

10、n the accounting elements can be expressed in a simple mathematical form known as the accounting equation:Assets=Liabilities+Owners Equity會(huì)計(jì)要素相互之間的關(guān)系可用一個(gè)簡單的數(shù)學(xué)公式來表示，即會(huì)計(jì)方程式：資產(chǎn)=負(fù)債+所有者權(quán)益2023/8/16可編輯14四、經(jīng)濟(jì)業(yè)務(wù)的發(fā)生對會(huì)計(jì)等式的影響由經(jīng)濟(jì)業(yè)務(wù)的發(fā)生引起會(huì)計(jì)要素的變動(dòng)不會(huì)破壞會(huì)計(jì)等式中各要素的平衡關(guān)系。會(huì)計(jì)要素的增減變動(dòng)不外乎四種類型：資產(chǎn)增加負(fù)債及所有者權(quán)益增加資產(chǎn)減少負(fù)債及所有者權(quán)益減少1234202

11、3/8/16可編輯15舉例：假設(shè)某企業(yè)某日的資產(chǎn)負(fù)債表如下：資產(chǎn)資產(chǎn)金額金額負(fù)債及所有者權(quán)益負(fù)債及所有者權(quán)益金額金額現(xiàn)金現(xiàn)金銀行存款銀行存款應(yīng)收賬款應(yīng)收賬款原材料原材料庫存商品庫存商品固定資產(chǎn)固定資產(chǎn)2000400000100000200000250000500000短期借款短期借款應(yīng)付票據(jù)應(yīng)付票據(jù)應(yīng)付賬款應(yīng)付賬款實(shí)收資本實(shí)收資本8720003000050000500000總計(jì)總計(jì)1452000總計(jì)總計(jì)14520002023/8/16可編輯16（1）資產(chǎn)和負(fù)債及所有者權(quán)益雙方同時(shí)增加。例1：向供貨單位購入原材料50000元，貨款暫欠。解析：該筆業(yè)務(wù)，使企業(yè)資產(chǎn)方增加“原材料”50000元；同時(shí)

12、使負(fù)債及所有者權(quán)益方增加“應(yīng)付賬款”50000元，雙方總額保持平衡。該業(yè)務(wù)的分錄為：借：原材料 50000 貸：應(yīng)付賬款 50000Debit：Materials and supplies 50000 Credit：Accounts payable 500002023/8/16可編輯17（2）資產(chǎn)和負(fù)債及所有者權(quán)益雙方同時(shí)減少。例2：以銀行存款歸還短期借款200000元。解析：該筆業(yè)務(wù)，使企業(yè)資產(chǎn)方減少“銀行存款”200000元；同時(shí)使負(fù)債及所有者權(quán)益方減少“短期借款”200000元，雙方總額保持平衡。該業(yè)務(wù)的分錄為：借：短期借款 200000 貸：銀行存款 200000Debit：Short

13、-term loans 200000 Credit：Cash in bank 2000002023/8/16可編輯18（3）資產(chǎn)方內(nèi)部有增有減，增減的金額相等。例3：開出支票一張，從銀行提取現(xiàn)金20000元。解析：該筆業(yè)務(wù)，使企業(yè)資產(chǎn)方減少“銀行存款”20000元；同時(shí)增加“現(xiàn)金”20000元，資產(chǎn)方總額不變，雙方總額保持平衡。該業(yè)務(wù)的分錄為：借：現(xiàn)金 20000 貸：銀行存款 20000Debit：Cash on hand 20000 Credit：Cash in bank 200002023/8/16可編輯19（4）負(fù)債及所有者權(quán)益內(nèi)部有增有減，增減的金額相等。例4：開出商業(yè)匯票一份，金額

14、50000元，用以抵付原欠原料供應(yīng)商的貨款。解析：該筆業(yè)務(wù)，使企業(yè)負(fù)債及所有者權(quán)益方減少“應(yīng)付賬款”50000元；同時(shí)增加“應(yīng)付票據(jù)”50000元，負(fù)債及所有者權(quán)益方總額不變，雙方總額保持平衡。該業(yè)務(wù)的分錄為：借：應(yīng)付賬款 50000 貸：應(yīng)付票據(jù) 50000Debit：Accounts payable 50000 Credit：Notes payable 500002023/8/16可編輯20發(fā)生上述經(jīng)濟(jì)業(yè)務(wù)后，該企業(yè)的資產(chǎn)負(fù)債表如下：資產(chǎn)期初金額增減金額期末金額負(fù)債及所有者權(quán)益期初金額增減金額期末金額現(xiàn)金銀行存款應(yīng)收賬款原材料庫存商品固定資產(chǎn)200040000010000020000025

15、00005000002000-200000-2000500004000198000100000250000250000500000短期借款應(yīng)付票據(jù)應(yīng)付賬款實(shí)收資本8720003000050000500000-2000005000050000-500006720008000050000500000總計(jì)1452000-150000 1302000總計(jì)1452000-150000 13020002023/8/16可編輯21第二節(jié) 會(huì)計(jì)科目 Section 2 Account Title一、概念：會(huì)計(jì)科目是對會(huì)計(jì)要素的進(jìn)一步分類。CapitalAssetsLiabilitiesOwners equit

16、yRevenueExpensesProfitCash on handCash in bankNotes payableAccounts payablePaidin capitalCapital surplusCurrent year profit Selling expensesAdministrative expensesService revenueSales revenueProfit sharing Accounting objectAccounting ElementAccount Title2023/8/16可編輯22二、會(huì)計(jì)科目的分類（一）按經(jīng)濟(jì)內(nèi)容分類分為資產(chǎn)類、負(fù)債類、所有者

17、權(quán)益類、損益類和成本類。（1）資產(chǎn)類科目分為流動(dòng)資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)和其他資產(chǎn)。（2）負(fù)債類科目分為流動(dòng)負(fù)債和長期負(fù)債。（3）所有者權(quán)益類科目包括實(shí)收資本、資本公積、盈余公積、本年利潤和利潤分配。（4）損益類科目包括主營業(yè)務(wù)收入、主營業(yè)務(wù)成本、營業(yè)費(fèi)用、管理費(fèi)用、財(cái)務(wù)費(fèi)用、其他業(yè)務(wù)收入、其他業(yè)務(wù)支出等。（5）成本類科目包括生產(chǎn)成本、制造費(fèi)用和勞務(wù)成本等。2023/8/16可編輯23（二）按隸屬關(guān)系分類分為總帳科目和明細(xì)科目，明細(xì)科目又分為二級科目和三級科目。總帳科目又稱一級科目，反映經(jīng)濟(jì)業(yè)務(wù)的概括情況；二級科目是對總帳科目所作的進(jìn)一步分類和說明，三級科目是對二級科目所作的進(jìn)一步分

18、類和說明。明細(xì)科目反映經(jīng)濟(jì)業(yè)務(wù)的詳細(xì)情況。原材料(總帳科目)原材料鋼材(二級科目)原材料鋼材螺紋鋼(三級科目)2023/8/16可編輯24第三節(jié) 會(huì)計(jì)帳戶Section 3 Accounts一、會(huì)計(jì)帳戶的概念賬戶是根據(jù)會(huì)計(jì)科目開設(shè)的，具有一定結(jié)構(gòu)，用來系統(tǒng)、連續(xù)地記載各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的一種手段。賬戶和科目的聯(lián)系：會(huì)計(jì)科目是設(shè)置賬戶的依據(jù)，是賬戶的名稱；賬戶是會(huì)計(jì)科目的具體運(yùn)用，會(huì)計(jì)科目所反映的經(jīng)濟(jì)內(nèi)容就是賬戶所要登記的內(nèi)容。2023/8/16可編輯25區(qū)別：會(huì)計(jì)科目只是會(huì)計(jì)對象具體內(nèi)容的分類，沒有結(jié)構(gòu)，而賬戶有結(jié)構(gòu)，具體反映資金運(yùn)動(dòng)狀況；會(huì)計(jì)科目由會(huì)計(jì)制度統(tǒng)一規(guī)定，賬戶除規(guī)定的外，各根據(jù)單位實(shí)際情

19、況自行確定。二、帳戶的結(jié)構(gòu)和內(nèi)容2023/8/16可編輯26Standard form of account：SUBSIDIARY LEDGERGEN.LED.ACCOUNT：Accounts payableSUB.LED.ACCOUNT：company FOLIO NO._DATE VOUCHERNO EXPLANATIONDr.Cr.Dr.orCr.BALANCE200481期初余額 Cr.200002從甲公司購進(jìn)材料 25000Cr.4500018償還甲公司欠款30000Cr.1500020從甲公司購進(jìn)材料18000Cr.3300031本期發(fā)生額及余額43000Cr.330002023/

20、8/16可編輯27三、總分類賬和明細(xì)分類賬(General ledger account and detailed ledger account)會(huì)計(jì)科目分為總賬科目和明細(xì)科目（二級科目和三級科目），賬戶也就相應(yīng)地分為總分類賬戶（一級賬戶）和明細(xì)賬戶（二級賬戶和三級賬戶）?？偡诸愘~戶與明細(xì)分類賬戶的關(guān)系：總分類賬戶是明細(xì)分類賬的統(tǒng)馭賬戶，對明細(xì)帳戶起著控制作用；明細(xì)分類賬是總分類賬的從屬賬戶，對總分類賬起著輔助和補(bǔ)充作用?？偡诸愘~戶所屬的各明細(xì)分類賬戶余額總計(jì)應(yīng)與總分類賬戶余額相等。2023/8/16可編輯28總分類賬與明細(xì)分類賬總是平行登記，平行登記的要點(diǎn)有三：1、同時(shí)間2、同方向3、同金額

21、4、同憑證 2023/8/16可編輯29第四節(jié) 借貸記賬法Section 4 Debit and Credit System1、復(fù)式記賬法(Double-entry system)記賬方法：記錄經(jīng)濟(jì)業(yè)務(wù)活動(dòng)的專門方法。復(fù)式記賬法：就是對于每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)所引起的資金運(yùn)動(dòng)，都要用相等的金額，同時(shí)在兩個(gè)或兩個(gè)以上相互聯(lián)系的賬戶中進(jìn)行全面登記的一種記賬方法。復(fù)式記賬法的基本理論依據(jù)：資產(chǎn)=負(fù)債+所有者權(quán)益 2023/8/16可編輯302、借貸記賬法Debit and Credit System劃分記賬方法的依據(jù)是：記賬符號借貸記賬法是以“借”和“貸”作為記賬符號的一種復(fù)式記賬法。企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定：所有

22、企業(yè)、機(jī)關(guān)、事業(yè)單位和其他組織統(tǒng)一使用借貸記賬法。2023/8/16可編輯31借貸記賬法的主要特點(diǎn)：（1）用“借”和“貸”作為記賬符號（2）以“有借必有貸，借貸必相等”作為記賬規(guī)則（3）以“有借必有貸，借貸必相等”的記賬規(guī)則進(jìn)行試算平衡其試算平衡的公式為:期初借方余額合計(jì)=期初貸方余額合計(jì)本期借方發(fā)生額合計(jì)=本期貸方發(fā)生額合計(jì)期末借方余額合計(jì)=期末貸方余額合計(jì)2023/8/16可編輯32DebitIncrease assetsDecrease liabilitiesDecrease owners equityDecrease revenuesIncrease expensesDecrease

23、assetsIncrease liabilitiesIncrease owners equityIncrease revenuesDecrease expensesCredit借方貸方資產(chǎn)的增加負(fù)債的減少所有者權(quán)益的減少收入成果的減少費(fèi)用成本的增加資產(chǎn)的減少負(fù)債的增加所有者權(quán)益的增加收入成果的增加費(fèi)用成本的減少2023/8/16可編輯33AssetsDebit for increaseCredit for decreaseNormal balanceLiabilitiesDebit for decreaseCredit for increaseNormal balanceOwners equi

24、tyDebit for decreaseCredit for increaseNormal balance2023/8/16可編輯34RevenuesDebit for decreaseCredit for increaseNormal balanceExpensesDebit for increaseCredit for decreaseNormal balance2023/8/16可編輯353、借貸記賬法的運(yùn)用The applying of debit and credit system(1)會(huì)計(jì)分錄Accounting entry會(huì)計(jì)分錄簡稱分錄。是對每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)(會(huì)計(jì)事項(xiàng))指出應(yīng)登記的

25、帳戶、記賬方向與金額的一種記錄。會(huì)計(jì)分錄的三個(gè)要素：會(huì)計(jì)科目，記賬符號，金額。2023/8/16可編輯36If an entry involves only two accounts,one debit and one credit,it is considered a simple entry(簡單會(huì)計(jì)分錄).When three or more accounts are required in one journal entry,the entry is referred to as a compound one(復(fù)雜會(huì)計(jì)分錄).2023/8/16可編輯37例：某企業(yè)2004年6月發(fā)生了以

26、下經(jīng)濟(jì)業(yè)務(wù)：(1)上級主管部門投入資本金20000元，存入銀行。解析：投入的資本金應(yīng)記入“實(shí)收資本”帳戶，同時(shí)企業(yè)在銀行的存款也增加了20000元。借：銀行存款 20000 貸：實(shí)收資本 20000Dr：Cash in bank 20000 Cr：Paidin capital 200002023/8/16可編輯38(2)企業(yè)以銀行存款10000元，歸還銀行短期借款。解析：該業(yè)務(wù)使企業(yè)“短期借款”帳戶減少10000元，“銀行存款”也減少10000元。借：短期借款 10000 貸：銀行存款 10000Debit：Short-term loans 10000 Credit：Cash in bank

27、100002023/8/16可編輯39(3)企業(yè)以支票償還應(yīng)付賬款5000元。解析：企業(yè)開出支票將使企業(yè)銀行存款減少5000，同時(shí)企業(yè)債務(wù)也減少5000元。借：應(yīng)付賬款 5000 貸：銀行存款 5000Debit：Accounts payable 5000 Credit：Cash in bank 50002023/8/16可編輯40(4)企業(yè)開出10000元商業(yè)匯票一張，購買原材料。解析：企業(yè)開出商業(yè)匯票應(yīng)記入“應(yīng)付票據(jù)”帳戶，該業(yè)務(wù)也使企業(yè)的原材料增加10000。借：原材料 10000 貸：應(yīng)付票據(jù) 10000Debit：Materials and supplies 10000 Credit

28、：Notes payable 100002023/8/16可編輯41(2)過帳Posting各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)在編制會(huì)計(jì)分錄以后，即應(yīng)記入有關(guān)帳戶，這個(gè)記賬步驟稱為“過帳”。The procedure of transferring journal entries to the ledger accounts is called Posting.帳戶名稱：現(xiàn)金日期日期摘要摘要借方借方貸方貸方借或貸借或貸余額余額期初余額期初余額借借500期末余額期末余額借借500本期發(fā)生額本期發(fā)生額2023/8/16可編輯42帳戶名稱：銀行存款日期摘要借方貸方借或貸余額期初余額借20000借借借期末余額借上級投入資本

29、金200004000030000250002000015000歸還短期借款償還應(yīng)付賬款100005000本期發(fā)生額250002023/8/16可編輯43(3)The trial balance 試算平衡表A trial balance is a list of accounts and their balances at a given time.A trial balance is prepared at the end of an accounting period.The primary purpose of a trial balance is to check that the de

30、bits equal the credits after posting.2023/8/16可編輯44試算平衡表會(huì)計(jì)會(huì)計(jì)科目科目期初余額期初余額本期發(fā)生額本期發(fā)生額期末余額期末余額借方借方貸方貸方借方借方貸方貸方借方借方貸方貸方現(xiàn)金現(xiàn)金銀行存款銀行存款應(yīng)收賬款應(yīng)收賬款原材料原材料固定資產(chǎn)固定資產(chǎn)短期借款短期借款應(yīng)付票據(jù)應(yīng)付票據(jù)應(yīng)付賬款應(yīng)付賬款實(shí)收資本實(shí)收資本500200001500710007000033000100001200002000010000100005000150001000020000500250001500810007000023000100005000140000163000 1630004500045000 178000 178000