Bookkeeping - Everybody Can Do It - 10: Accounting Double Entry System (2) [簿记 - 人人都能做到 - 10: 会计复式记账法(2)]

 

1. 在复式会计系统下，每项交易至少影响两个不同的账户。

2. 一个或多个账户应被借入 [Debited] ，一个或多个账户应被贷入 [Credited] ，以使账目平衡。

3. 当一项交易只有两个账户受到影响时，应直接进行分录。

4. 此外，当一项交易对两个以上的账户有影响时，应该建立一个复合分录。现在就让我们来看看这个例子。

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1. A double-entry accounting system is one in which every transaction impacts at least two different accounts.

2. One or more accounts should be debited, and one or more accounts should be credited in order to balance the books.

3. When a transaction has only two accounts affected, a straightforward entry should be made.

4. In addition, when a transaction has an impact on more than two accounts, a compound entry should be created. Let us now take a look at this example.

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Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列

1. Introduction
https://lnkd.in/e7cE-w5t

2. Bookkeeping and Accounting
[簿记和会计]

https://lnkd.in/eCH6QSXS

3. Assets, Liabilities, and Owners' Equity
[资产、负债和所有者权益]

https://lnkd.in/ek3mcZsW

4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式：资产 = 负债 + 股权权益]

https://lnkd.in/epqremW6

5. Expenses & Revenues
[支出和收入]

https://lnkd.in/ebFSk48G

6. Transactions
[交易]

https://lnkd.in/ec8qyjuE

7. Accounts
[账户]

https://lnkd.in/ewT2ZaZs

8. Accounting Accrual System
[会计权责发生制]

https://lnkd.in/exwZCBXu

9. Accounting Double Entry System (1)
[会计复式记账法(1)]

https://lnkd.in/ejA5Ddxx

10. Accounting Double Entry System (2)
[会计复式记账法(2)]

https://lnkd.in/ehZev2HZ

11. Recording Transactions
[商业交易的记载]

https://lnkd.in/e5BS4jip

12. Purchase on Credit
[ 赊账采购]

https://lnkd.in/e2TFvZ6U

13. Purchase on Cash
[现金采购]

https://lnkd.in/evf2vjz7

14. Sale on Credit
[赊账销售]

https://lnkd.in/eXqG_G3k

15. Sale on Cash
[现金销售]

https://lnkd.in/ecD8ZYGf

16. Unearned Revenue
[未赚取的收入]

https://lnkd.in/eUFvDDhq

17. Prepaid Expenses
[预付费用]

https://lnkd.in/eKm_eN2K

18. Unrecorded Expenses (1)
[未入账的费用 (1)]

https://lnkd.in/eg3B286H

19. Unrecorded Expenses (2)
[未入账的费用 (2)]

https://lnkd.in/ei9WTWwS

20. Unrecorded Revenue
[未入账的收入]

https://lnkd.in/euE5jhBQ

21. What Is Depreciation
[什么是折旧]

https://lnkd.in/eGTQsT8V

22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]

https://lnkd.in/emtmDSY8

23. Useful Life
[使用期限]

https://lnkd.in/ez8yhVdg

24. What is a Depreciation Schedule
[什么是折旧表]

https://lnkd.in/eFkUV2Tc

25. Types of Depreciation - Straight Line Depreciation
[折旧的类型 - 直线折旧]

https://lnkd.in/eacv55gK

26. Types of Depreciation - Diminishing Balance Method
[折旧的类型 - 递减平衡法]

https://lnkd.in/ebnrqt3P

27. Types of Depreciation - Units of Production Depreciation Method
[折旧的类型 - 生产单位的折旧]

ttps://lnkd.in/eT5A3uuN

28. Accumulated Depreciation
[累计折旧]

https://lnkd.in/eUQbv2XT

29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]

https://lnkd.in/ekEMnjyc

30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]

https://lnkd.in/etzTkEnG

31. Types of Discount – Trade Discount
[折扣的类型 - 贸易折扣]

https://lnkd.in/eS896jVa

32. Types of Discount – Cash Discount
[折扣的类型 - 现金折扣]

https://lnkd.in/ePbs6cWf

33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]

https://lnkd.in/ecWSHm87

34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]

https://lnkd.in/ee5XpVa4

35. Discount Allowed
[销货折扣]

https://lnkd.in/e6rPBqmP

36. Discount Received
[购货折扣]

https://lnkd.in/eMJ-zHab

37. Exercise - 1
[练习 - 1]

https://lnkd.in/eg6ZgmGW

38. Exercise - 2
[练习 - 2]

https://lnkd.in/erTxxKp2

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