未登录,请登录后再发表信息
最新评论 (0)
播放视频

举例解释复式记帐

What is Double-Entry System | Accounting | MBA in Pills | 4wMBA

Hi my name is Grandpa John,
嗨 我的名字是格兰德•约翰
I will guide you through the accounting section of the MBA
我将通过由the Four-Week MBA网站提供的课程
in pills offered by the Four-Week MBA.
指导你通过MBA的会计课程
for more business educational videos.
查看更多商业教育视频
check out this link.
点击这条链接
As any other language.
像学习其他的语言一样
the accounting system has its own.
会计学专业也拥有自己的一套系统
Indeed, in accounting in order for you to record a transaction you have to use the double-entry system.
确实 在会计学中 为记录一些交易 你必须使用一种叫“复试记账”的系统
what does it mean?
这是什么意思呢?
accountants use a visual aid, called T entry.
会计人员使用一种直观的工具 他们称之为T字型账户
due to its shape.
由于它的形状
the T entry has two sides.
T字型账户有两个方向
debit and credit.
借方和贷方
how does this all work?
其工作原理是怎样的呢?
let me show you.
我来演示一下
For each account entry, must correspond an opposite entry,
每个会计科目 都有与其对应的反方
so that books will balance.
以便账目平衡
remember,the accounting equation says that assets must always equal liability plus equity.
请记住 会计学的一个公式:资产等于负债加所有者权益
an account is a record.
每个科目就是一笔记录
debit and credit under each account have different meanings.
每一个会计科目的借方和贷方有不同的含义
in some cases, debit increases the account,
在某些情况下 借方代表科目的增加
in other cases, it decreases the account.
而在其它情况下 借方表示科目的减少
Yesterday, I was at the restaurant and I ordered some food.
昨天 我在餐厅里点了餐
I eventually paid my bill, $100.
我最后付了100美元
Any idea of how this transaction would look like in the accounting world?
你脑中有此次交易会计方面的想法吗?
$ 100 will be credited under cash.
100美元会计入“现金”的贷方
The other side will be debited under expense,
同时也被计入“费用”的借方
therefore,a one step transaction in the real world becomes a double entry in the accounting world.
现实生活中的每一笔交易 在会计科目里都会记录两次
In addition, in accounting we have five main accounts called,
此外 会计里有五种主要的科目
asset,liability, income, expense, equity.
资产 负债 收入 费用和权益
Each one of them will have a set of rules.
它们每一个都有一套规则
Let me show you a table,
我们来看一张表格
see how asset and expense will increase when debited,decrease when credited.
资产和费用在借方表示增加 在贷方表示减少
Instead,liability, income and equity will decrease when debited, increase when credited.
相反 负债 收入和所有者权益在借方表示减少 在贷方表示增加
My son Jim, is excited.
我的儿子吉姆非常兴奋
He just opened a clothing shop.
他刚刚开了家服装店
He invested $100,000, so he is the only owner.
他投资了十万美金 所以他是唯一的所有者
How does this transaction look like in the accounting world.
那在会计科目中怎么看这笔交易呢?
Jim puts money in the business.
吉姆进行了商业投资
therefore $100,000 Jim’s capital or equity will be credited.
所以吉姆的十万美金“股本”或“权益”会记在贷方
On the other side,
在另一边
the money will be deposited on the bank account, therefore debited.
那笔钱会存在银行账户里 因此记在“银行”的借方
Afterward,he had to pay $1000 for the first month rent.
然后他要付第一个月的房租一千美金
let’s see how this transaction will look like in the accounting world.
我们来看在会计科目里这笔交易是怎样的
We will credit Jim’s cash account, since it is a cash outflow.
我们会贷“现金”科目 因为这属于现金支出
and debit Jim’s Rent expense, since this implies that our expense increased.
然后借计吉姆的房租费用 因为这意味着我们的费用增加了
Then,Jim had to pay $50,000 cash to furnish its store.
吉姆要花五万美金装修新店
How do you think this transaction would look like in the accounting world.
在会计科目中怎么看这笔交易呢
We will credit our cash account,
我们把它记入现金科目的贷方
since it is a cash outflow, for $ 50,000.
因为这是五万美金的现金支出
and we will debit our asset, account,
然后我们借记“资产”
since it will be increased for the same amount.
因为它会增加同样的金额
To summarize, the T account is a visual aid, that helps to record double entries.
总的来说 T型账户是一种直观的工具 能帮助我们登记复式记账
each account will have a debit and credit side.
每个科目都会有借方和贷方
they will move according to the accounting table.
它们会根据会计报表而变化
If you liked this video,
如果你喜欢这个视频
and you found the topic interesting please live a comment at these links.
觉得这个内容有趣请在我的频道上留言
If you would like to learn more, about other topics, contact us.
如果你想学到更多请联系我们
Grandpa John here.
约翰爷爷
You just enjoyed the accounting section of the MBA
你会很享受由the Four-Week网站提供的
in pills offered by the four week MBA
MBA会计课程

发表评论

译制信息
视频概述

教大家如何快速掌握MBA会计中的复式记账法

听录译者

收集自网络

翻译译者

杜若

审核员

审核员 V

视频来源

https://www.youtube.com/watch?v=-7XeZLQ2hYQ

相关推荐