资料
Double Entry Bookkeeping
会计恒等式
1 | 资产 = 负债 + 所有者权益 |
等式的左边代表着企业实际资产存在的形式和数量，（比如金额或价值，长期或者短期；）右边则规定了这些资产的所有权，这个资产到底是谁的？ 是属于债权人的（比如说借钱给你的银行？还是你欠钱的供应商？）还是属于你自己的（所有者权益？）因此，等式的右方其实在描述的资产的另一维度的属性——所有权。
1 | 资产 = 负债 + 所有者权益 + (收入 - 费用) |
1 | Assets = Liabilities + Equity |
借方是描述的资产的数量和价值，而贷方表示的另一个维度，即所有权。
每一笔经济业务，都要以相等的金额在两个或两个以上相互联系的账户中进行登记，系统地反映资金运动变化结果。
所有账户的结构都是左方为借方，右方为贷方，但借方、贷方反映会计要素数量变化的增减性质则是不固定的。
在同一会计期间（年、月），借方记录的合计数额称作本期借方发生额，贷方记录的合计数称作本期贷方发生额，在每一会计期间的期末将借贷方发生额相比较，其差额称作期末余额。
借贷记账法的记账规则可以概括为：有借必有贷，借贷必相等。
- 第一，在运用借贷记账法记账时，对每项经济业务，既要记录一个（或几个）账户的借方，又必然要记录另一个（或几个）账户的贷方，即「有借必有贷」；账户借方记录的金额必然等于账户贷方的金额，即「借贷必相等」。
- 第二，所记录的账户可以是同类账户，也可以是不同类账户，但必须是两个记账方向，既不能都记入借方，也不能都记入贷方。
- 第三，记入借方的金额必须等于记入贷方的金额。
账户性质
- 资产类
- 借方记录资产的增加额，贷方记录资产的减少额，期末余额一般在借方
期末余额（借方）= 期初余额 + 本期借方发生额 - 本期贷方发生额
- 负债类和所有者权益类
- 贷方记录负债及所有者权益的增加额；借方记录负债及所有者权益的减少额，期末余额一般应在贷方
期末余额（贷方）= 期初余额 + 本期贷方发生额 - 本期借方发生额
- 成本费用类
- 与资产类账户的结构基本相同
- 借方记录费用成本的增加额，账户的贷方记录费用成本转入抵销收益类账户（减少）的数额
- 由于借方记录的费用成本的增加额一般都要通过贷方转出，所以通常没有余额，如果有，也表现为借方余额
- 收益类
- 与负债类账户和所有者权益类账户的结构基本相同
- 收入的增加额记入账户的贷方，收入转出（减少额）则应记入账户的借方
- 由于贷方记录的收入增加额一般要通过借方转出，所以通常也没有期末余额，如果有，也表现为贷方余额
| Account | Debit | Credit |
|---|---|---|
| Asset | + | - |
| Liability | - | + |
| Capital | - | + |
| Expense | + | - |
| Income / Revenue | - | + |
- Assets: Assets reflect the total value of the property that the business has, and which is in its turnover. In other words, it is what it owns.
- Liabilities: Liabilities reflect the size of the financing of an organization’s assets by third parties, banks, and private financial institutions. This is what the company owes.
- Equity: Owner’s equity characterizes the value of investments made in this organization by its owner/s (shareholders). Owner’s equity is everything that is left from the assets after paying all the liabilities.
DEADCLIC:
- DEAD: Debit to increase Expense, Asset and Drawing accounts
- CLIC: Credit to increase Liability, Income and Capital accounts.
The account types are related as follows:
- current equity = sum of equity changes across time (increases on the left side are debits, and increases on the right side are credits, and vice versa for decreases)
- current equity = Assets - Liabilities
- sum of equity changes across time = owner’s investment (Capital above) + Revenues - Expenses
术语
常见缩写：
- a/c - 账户（account）
- B/S - 资产负债表（Balance Sheet）
- c/d - carried down
- b/d - brought down
- c/f - carried forward
- b/f - brought forward
- Dr - 借方（debit）
- Cr - 贷方（credit）
- G/L - 总分类帐（General Ledger）；或 N/L - 名细分类帐（Nominal Ledger）
- P&L - 损益（Profit & Loss）；或 I/S - 损益表（Income Statement）
- PP&E - 财产，工厂和设备（Property, Plant and Equipment）
- TB - 试算表（Trial Balance）
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business.
Transactions include purchases, sales, receipts, and payments by an individual person or an organization/corporation.
Every entry to an account requires a corresponding and opposite entry to a different account.
The double entry has two equal and corresponding sides known as debit and credit.
1 | Assets = Liabilities + Stockholder Equity |
At least two accounting entries are required to record each financial transaction. These entries may occur in asset, liability, equity, expense, or revenue accounts.
Tools
Plain Text Accounting (PTA) - plaintextaccounting.org
hledger: If you name your top-level accounts with some variation of assets, liabilities/debts, equity, revenues/income, or expenses, their types are detected automatically.
1 | account assets ; type:Asset |
