会计流程的主要步骤

📌 会计流程的主要步骤 (Accounting Cycle Steps)

1. 原始凭证 (Source Documents)

交易发生时，先有凭证：发票、收据、合同等。 When a transaction happens, it starts with source documents: invoices, receipts, contracts.

2. 日记账 (Journal)

先记 普通日记账 (General Journal)，按时间顺序逐笔记录，体现借贷平衡。 First record in the general journal, in chronological order, showing debit and credit.

📘 举例： 2025/09/14 投资者投入现金 2,000 买股票

借：Cash          2,000
    贷：Common Stock   2,000

3. 分类账 (Ledger) / T型账户 (T-accounts)

把日记账中的每笔记录过账 (Post) 到对应的 分类账，即按科目汇总。 Then post each journal entry to the ledger (T-accounts), organizing by account.

例如： Cash 账户：左边借记 2,000 Common Stock 账户：右边贷记 2,000

4. 试算表 (Trial Balance)

期末把所有账户的借贷余额列出，检查借贷是否平衡。 At the end of the period, list all account balances to check if debits = credits.

格式：

科目              借方    贷方
Cash             2,000
Common Stock             2,000
合计             2,000   2,000

5. 调整分录 (Adjusting Entries)

期末进行应计项目、折旧、预付款/预收款等调整，记录在日记账，再过账到分类账。 Record adjustments like accruals, depreciation, prepaid/unearned items, then post to ledger.

6. 调整后试算表 (Adjusted Trial Balance)

更新后的试算表，用于编制报表。 An updated trial balance after adjustments, used for statements.

7. 财务报表 (Financial Statements)

根据调整后试算表，编制： Prepare based on adjusted trial balance:

利润表 (Income Statement)
留存收益表 (Statement of Retained Earnings)
资产负债表 (Balance Sheet)
现金流量表 (Cash Flow Statement)

8. 结账分录 (Closing Entries)

把收入、费用结转到留存收益账户，归零这些临时账户，为下期做准备。 Close revenues and expenses into retained earnings, reset temporary accounts.

9. 结账后试算表 (Post-closing Trial Balance)

检查结账后账户是否平衡，只剩下永久性账户（资产、负债、权益）。 Verify balances after closing; only permanent accounts remain.

🔄 顺序总结 (Order Summary)

原始凭证 → 日记账 → 分类账 (T型账户) → 试算表 → 调整分录 → 调整后试算表 → 财务报表 → 结账分录 → 结账后试算表

Source Documents → Journal → Ledger/T-accounts → Trial Balance → Adjusting Entries → Adjusted Trial Balance → Financial Statements → Closing Entries → Post-closing Trial Balance

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会计流程的主要步骤