会计操作：收到应收账款  Dr:Cash    Cr:Accounts receivable   
                                                                                   外欠帐款收到：Dr:Accounts receivable Cr:Unearn receivable ;
2.现金：Cash  会计操作：收到现金：Dr:Cash  Cr:Accounts receivable         支付现金：Dr:Furniture  Cr:Cash    Dr:Accounts  Payable  Cr:Cash
3.广告：Advertisement   会计操作：计提广告费用：Dr:Advertisement  Expent    Cr:Advertisement
4.折旧：Depreciation      会计处理： 计提折旧：  Dr:Depreciation Expent      Cr:Accumulated  Depreciation
5. 存货：Inventory        
6.应收票据：Note receivable    会计处理：Dr:Cash   Cr:Note receivable 
7.办公用品：Office supplies     会计处理：购买办公用品：  Dr:Office supplies     Cr:Cash
8.预付租金：Prepaid rent      会计处理：计提：Dr:Rent Expent     Cr:Prepaid rent 
9.家具：Furniture     会计处理：购买家具：  Dr:Fueniture      Cr:Cash
10.土地：Land       会计处理： 出售土地：  Dr:Cash    Cr:Land
11.预付租金：Prepaid rent    会计处理：计提：Dr:Rent Expent     Cr:Prepaid rent 

㈡负债（liability）       
 1.应付账款：Accounts Payable          会计处理：支付账款：Dr:Accounts Payable    Cr:Cash
2.累计折旧：Accumulated  Depreciation      会计处理：计提折旧：Dr:Depreciation Expent      Cr:Accumulated  Depreciation
3.应付工资：Salary  payable      会计处理：计提工资费用：Dr:Salary Expent   Cr:Salary payable    支付工资：Dr:Salary  Payable  Cr:Cash

㈢所有者权益（Owner's equity）        
 1.Withdrawal (撤资)         会计处理：期末过度到本年利润
2.投资：Investment      会计处理：投资：Dr:Investment    Cr:Cash
3.资本：Captial        会计处理：期初+本期过度的资本=期末资本余额

㈣收入（Revenue）        
1. 服务收入：Service  revenue       会计处理 ：计提服务收入：Dr:Accounts receivable  Cr:Service renenue    
                                                                                   收到：Dr:Cash      Cr:Accounts receivable       Dr:Unearned   Service renenue        Cr:Service renenue
2.保险收入：Commission revenue       会计处理 ：计提：Dr:Unearned  commission revenue   Cr:Commission revenue 
3.销售收入：Sales  revenue      会计处理 ：现金收到：Dr:Cash      Cr:Sales revenue    
                                                                              销售收入赊账处理：Dr:Accounts  receivable         Cr:Sales  revenue

㈤费用（Expent）         
1.公用事业费用：Utilities Expent            
2.租金费用：Rent Expent      会计处理：计提：Dr:Rent Expent     Cr:Prepaid rent 
3.工资费用：Salary Expent         会计处理：计提工资费用：Dr:Salary Expent   Cr:Salary payable   
4.办公费用：Supplies  Expend      会计处理：计提：Dr:Supplies  Expent    Cr:Supplies
5.折旧费用：Depreciation Expent        会计处理：计提折旧：  Dr:Depreciation Expent      Cr:Accumulated  Depreciation

㈥过户：   
Dr:Income Summary         Cr:费用类科目
Dr:收入类科目              Cr:Income Summary 
Dr:Withdrawal        Cr:Income Summary 
Dr:Income Summary      Cr:Captial
二：THE ACCOUNTING CYCLE
A                                                                   →→→→→→→→→
                                                                  ↓                                  ↓
Transaction  source  document→Joural→Ledger→Worksheet→Finacial  statements


 B                            →→→Closing→→→→
                             ↓                                        ↓ 
Analyzing→Recording→Posting→Adjusting→Preparing

三：存货（Inventory）---会计处理
1.购买存货：Dr:Purchase    Cr:Cash   OR  Accounts Payable
2.购货折扣与退回折让：Dr:Accounts Payable      Cr:Cash     
                                                                                            Purchase   Discounts
                                                                                            Purchase   returns and  allowances     
3.Purchase(Dr) ---Purchase   Discounts(Cr)---Purchase   returns and  allowances(Cr) =Net purchase(Dr)
4.运输成本：Dr:Freight  In                         Cr :Cash
5.销售折扣与销售折让、退回：Dr:Sales Discount     
                                                            Sales  Returns and  allowances
                                                       Cr:Accounts  receivable
6.Sales  revenue (Cr) ---Sales Discount (Dr)---  Sales  Returns and  allowances(Dr)=Net Sales  （Cr）
7.Beginning inventory(Dr)+Net purchase(Dr)+Freight  In =Cost of inventory  ---Ending inventory=Cost of goods sold