會(huì)計(jì)基本會(huì)計(jì)分錄匯總一：ACCOUNTINGENTIY資產(chǎn)（資產(chǎn)):應(yīng)收賬款會(huì)計(jì)操作：收到應(yīng)收賬款dr :現(xiàn)金Cr :應(yīng)收賬款外欠帳款收到：dr :應(yīng)收賬款Cr :預(yù)收賬款；現(xiàn)金會(huì)計(jì)操作：收到現(xiàn)金：dr :現(xiàn)金Cr :應(yīng)收賬款支付現(xiàn)金字體dr :家具cr :現(xiàn)金dr :應(yīng)付賬款lecr :現(xiàn)金：廣告會(huì)計(jì)操作：計(jì)提廣告費(fèi)用：dr :廣告費(fèi)用廣告：折舊會(huì)計(jì)處理：計(jì)提折舊：dr :折舊expentcr :累計(jì)折舊5 .存貨：庫(kù)存：應(yīng)收票據(jù)會(huì)計(jì)處理應(yīng)收賬款：辦公用品會(huì)計(jì)處理：購(gòu)買(mǎi)辦公用品：dr :辦公用品Cr :現(xiàn)金年利潤(rùn)：投資會(huì)計(jì)處理：投資：dr :投資Cr :現(xiàn)金：資本會(huì)計(jì)處理：期初本期過(guò)度的資本=期末資本余額收入（收入)1。服務(wù)收入：服務(wù)收入會(huì)計(jì)處理：計(jì)提服務(wù)收入：dr :帳戶(hù)可接收Cr :服務(wù)續(xù)訂收到：dr :現(xiàn)金Cr :帳戶(hù)已收：預(yù)收服務(wù)收入Cr :服務(wù)收入：傭金收入會(huì)計(jì)處理：計(jì)提：dr :預(yù)收傭金收入Cr :傭金收入：銷(xiāo)售收入會(huì)計(jì)處理：現(xiàn)金收到：銷(xiāo)售收入銷(xiāo)售收入賒賬處理：dr :帳戶(hù)