closing entry怎么做_会计英语7 week8 closing entry.ppt

会计英语7 week8 closing entry.ppt

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Accounting Englishweek 8Spring 20131. Prepare the Income Statement2Single-Step?Income?StatementLO 2 Prepare a single-step income statement.The single-step statement consists of just two groupings:RevenuesExpensesNet IncomeSingle- StepNo distinction between Operating and Non-operating categories.Separates operating transactions from nonoperating transactions.Matches costs and expenses with related revenues. Highlights certain intermediate components of income that analysts use. LO 3 Prepare a multiple-step income statement.Multiple-Step?Income?StatementBackgroundMultiple-Step?Income?StatementLO 3 Prepare a multiple-step income statement.The presentation divides information into major sections. 1. Operating Section 2. Nonoperating Section 3. Income tax 2. Prepare Statement of Retained EarningsNote: Net Income from the Income Statement carries to the Statement of Retained Earnings.63. Prepare Balance Sheet73.5 closing entriesnKey terms– Real?account?实账户实账户– Nominal?account?虚账户虚账户– Closing?entry?结账分录结账分录– Closing?account?结账账户结账账户– Income?summary?收益汇总(本年利润)收益汇总(本年利润)8Temporary and Permanent Accounts9Temporary (nominal) accounts accumulate data related to one accounting period. They include all income statement accounts, the dividends account, and the Income Summary account. These accounts are “closed” at the end of the period to get ready for the next accounting period.Permanent (real) accounts report activities related to one or more future accounting periods. They carry ending balances to the next accounting period

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