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9 - Accounting Double Entry System

Updated: Dec 17, 2022


Bookkeeping - Everyone Can Do It 9 - Accounting Double Entry System - PDF

136. Bookkeeping - Everyone Can Do It - 9_Accounting Double Entry System
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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。


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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.


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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?]