📚 Understanding the Accounting Cycle | 会计周期的各阶段解析
The accounting cycle is a systematic sequence of steps used by businesses to record, classify, and summarize financial transactions during an accounting period. It transforms raw transaction data into reliable financial statements that stakeholders can use for decision-making. Mastering the accounting cycle is essential for success in business and accounting examinations.
会计周期是企业在某一会计期间内记录、分类和汇总财务交易的系统化步骤序列。它将原始交易数据转化为可靠的财务报表，供利益相关者用于决策。掌握会计周期是商科和会计考试获得高分的关键。
1. Transaction Occurrence and Source Documents | 交易发生与原始凭证
The accounting cycle begins when an economic event takes place. A transaction must involve a measurable exchange of value between two parties, such as a sale, purchase, payment, or receipt. Only genuine business transactions are recorded in the accounting system.
会计周期始于经济事件的发生。一项交易必须涉及两方之间可衡量的价值交换，例如销售、采购、付款或收款。只有真实发生的商业交易才会被记录到会计系统中。
Every transaction must be supported by a source document. Common source documents include:
每项交易必须有原始凭证作为支持。常见的原始凭证包括：
- Sales invoice 销售发票
- Purchase invoice 购货发票
- Receipt 收款收据
- Credit note 贷项通知单
- Debit note 借项通知单
- Bank statement 银行对账单
Source documents provide evidence of the transaction details, such as date, amount, parties involved, and the nature of the exchange. Without these documents, an accountant cannot reliably enter data into the system.
原始凭证提供交易详情证据，包括日期、金额、涉及双方及交换性质。没有这些凭证，会计人员无法可靠地将数据录入系统。
2. Journal Entries | 日记账分录
After identifying and measuring transactions, the next step is to record them in the journal. The journal is the book of original entry where all transactions are recorded in chronological order. Each entry follows the double-entry system, meaning every debit must have an equal credit.
识别并计量交易后，下一步是将交易记入日记账。日记账是原始账簿，所有交易按时间顺序记录。每笔分录遵循复式记账法，即每笔借方必须有等额的贷方。
The double-entry rule can be summarized as follows:
复式记账规则可总结如下：
Assets = Liabilities + Equity
For every transaction, the total value of debits must equal the total value of credits. A typical journal entry includes the date, account titles, a brief explanation, and the amounts in the debit and credit columns.
每笔交易中，借方总额必须等于贷方总额。典型的日记账分录包括日期、会计科目、简要说明以及借贷方金额。
| Date 日期 | Account Titles 科目 | Debit 借方 | Credit 贷方 |
| Jan 5 | Cash 现金 | 500 | - |
| Jan 5 | Sales Revenue 销售收入 | - | 500 |
The above example records a cash sale of $500. The debit increases cash, while the credit increases sales revenue. This dual effect maintains the accounting equation's balance.
上述示例记录了一笔500美元的现金销售。借方增加现金，贷方增加销售收入。这种双重影响维持了会计等式的平衡。
3. Posting to the Ledger | 过账至分类账
Posting is the process of transferring journal entries to the general ledger. The ledger is a collection of all accounts, where each account shows its individual history and current balance. Ledger accounts are often drawn in the shape of a "T", hence the name T-account.
过账是将日记账分录转移到总分类账的过程。分类账是所有账户的集合，每个账户显示其单独的历史记录和当前余额。分类账账户通常以字母'T'的形状绘制，因此称为T型账户。
Each T-account has a debit side (left) and a credit side (right). The difference between the two sides is the account balance. For asset and expense accounts, increases are recorded on the debit side; for liability, equity, and revenue accounts, increases are recorded on the credit side.
每个T型账户有借方（左侧）和贷方（右侧）。两方之间的差额就是账户余额。资产和费用账户的增加记在借方；负债、权益和收入账户的增加记在贷方。
| Account Type 账户类型 | Normal Debit 正常借方 | Normal Credit 正常贷方 |
| Asset 资产 | Increase 增加 | Decrease 减少 |
| Expense 费用 | Increase 增加 | Decrease 减少 |
| Liability 负债 | Decrease 减少 | Increase 增加 |
| Equity 权益 | Decrease 减少 | Increase 增加 |
| Revenue 收入 | Decrease 减少 | Increase 增加 |
After posting, the balances of all accounts are calculated. These balances will be used in the next stage to prepare a trial balance.
过账后，计算所有账户的余额。这些余额将在下一阶段用于编制试算平衡表。
4. Trial Balance | 试算平衡表
At the end of the accounting period, a trial balance is prepared to verify that total debits equal total credits across all ledger accounts. This is a crucial internal check for mathematical accuracy in the accounting records.
在会计期末，编制试算平衡表以验证所有分类账账户的借方总额等于贷方总额。这是对会计记录数学准确性的一项重要内部检查。
The trial balance is not a financial statement; it is simply a working paper. It helps detect errors such as posting a debit as a credit, omitting a transaction, or recording incorrect amounts. However, it cannot identify every error—for example, a transaction completely omitted from the books will not affect the balance.
试算平衡表不是财务报表，而是一份工作底稿。它帮助发现错误，例如将借方误记为贷方、遗漏交易或记录金额错误。然而，它无法识别所有错误——例如完全遗漏账本的交易不会影响平衡。
The format of a trial balance includes account names and their debit or credit balances:
试算平衡表的格式包括账户名称及其借方或贷方余额：
| Account 账户 | Debit 借方 | Credit 贷方 |
| Cash 现金 | 8,000 | - |
| Accounts Receivable 应收账款 | 4,000 | - |
| Accounts Payable 应付账款 | - | 3,000 |
| Capital 资本 | - | 9,000 |
| Total 合计 | 12,000 | 12,000 |
5. Adjusting Entries | 调整分录
Under the accrual basis of accounting, revenues and expenses must be recognized in the period they are earned or incurred, regardless of cash movement. Adjusting entries update accounts at the end of the period to reflect this principle. These entries are essential for matching revenue with expenses in the correct period.
在权责发生制基础上，收入和费用必须在其赚取或发生的期间确认，而无论现金是否收付。调整分录在期末更新账户以体现这一原则。这些分录对于在正确期间匹配收入与费用至关重要。
The four main types of adjusting entries are:
四类主要调整分录包括：
- Prepaid expenses 预付费用 – recognise the portion that has been consumed as an expense. 预付费用——确认已耗用的部分为费用。
- Unearned revenue 预收收入 – recognise the portion that has been earned as revenue. 预收收入——确认已赚取的部分为收入。
- Accrued expenses 应计费用 – record expenses that have been incurred but not yet paid. 应计费用——记录已发生但尚未支付的费用。
- Accrued revenues 应计收入 – record revenues that have been earned but not yet received. 应计收入——记录已赚取但尚未收到的收入。
For example, at the end of the period, a company discovers that it owes $300 for electricity used during the month but the bill has not yet arrived. The adjusting entry would be:
例如，期末时公司发现本月已使用300美元电费但账单尚未到达。调整分录为：
Dr Electricity Expense 电费费用 300 → Cr Accrued Expenses 应计费用 300
Adjusting entries also cover non-cash items such as depreciation of non-current assets and allowance for doubtful debts.
调整分录还包括非现金项目，例如非流动资产折旧和坏账准备。
6. Adjusted Trial Balance | 调整后试算平衡表
After all adjusting entries are made, a new trial balance is prepared. This adjusted trial balance includes the effects of all adjustments and confirms that debits still equal credits. It provides the final balances that appear directly in the financial statements.
所有调整分录完成后，编制新的试算平衡表。该调整后试算平衡表包含所有调整的影响，并确认借方仍等于贷方。它提供直接出现在财务报表中的最终余额。
This step is sometimes overlooked by students, but it is a critical control point. If the adjusted trial balance does not balance, the financial statements cannot be prepared accurately.
这一步有时被学生忽视，但它是一个关键控制点。如果调整后试算平衡表不平衡，就无法准确编制财务报表。
7. Preparing Financial Statements | 编制财务报表
The ultimate goal of the accounting cycle is to prepare financial statements. The key statements for a sole trader include:
会计周期的最终目标是编制财务报表。个体工商户的关键报表包括：
1. Income Statement (Profit and Loss Account) 损益表
This statement calculates net profit by deducting all expenses from total revenue. It shows the business's operating performance over the period.
该表通过从总收入中扣除所有费用来计算净利润，显示企业在期间内的经营业绩。
Net Profit = Total Revenue − Total Expenses
2. Statement of Financial Position (Balance Sheet) 财务状况表（资产负债表）
This statement lists assets, liabilities, and equity at a specific date. It demonstrates that the accounting equation remains balanced after all transactions and adjustments.
该表列示特定日期的资产、负债和权益，证明在全部交易和调整后会计等式仍然平衡。
Assets = Liabilities + Equity
The income statement is prepared first because net profit is needed to update the capital balance in the balance sheet.
先编制损益表，因为需要净利润来更新资产负债表中的资本余额。
8. Closing Entries | 结账分录
Closing entries are made at the end of the accounting period to transfer the balances of temporary accounts—revenues, expenses, and drawings—to the permanent equity account (capital). Temporary accounts are then reduced to zero, ready for the next period.
结账分录在会计期末编制，将临时账户——收入、费用和提款——的余额转入永久性权益账户（资本）。随后临时账户归零，为下一期间做好准备。
The closing process involves three main steps:
结账过程包含三个主要步骤：
- Close revenue accounts to the Income Summary 将收入账户结转至损益汇总
- Close expense accounts to the Income Summary 将费用账户结转至损益汇总
- Close Income Summary to Capital (or owner's equity) 将损益汇总结转至资本（或所有者权益）
- Close drawings to Capital 将提款结转至资本
For example, if total revenue is $10,000 and total expenses are $7,000, the closing entries are:
例如，若总收入为10,000美元，总费用为7,000美元，则结账分录为：
| Entry 分录 | Debit 借方 | Credit 贷方 |
| Close revenue 结转收入 | Revenue 10,000 | Income Summary 10,000 |
| Close expenses 结转费用 | Income Summary 7,000 | Expenses 7,000 |
| Close net profit 结转净利润 | Income Summary 3,000 | Capital 3,000 |
After closing, all temporary accounts have zero balances, and the capital account reflects both the beginning capital and the current period's profit.
结账后，所有临时账户余额为零，资本账户反映期初资本和本期利润。
9. Post-Closing Trial Balance | 结账后试算平衡表
The final check in the accounting cycle is the post-closing trial balance. This is prepared after closing entries are posted to the ledger. It lists only permanent accounts—assets, liabilities, and capital—to confirm that the books remain in balance for the next accounting period.
会计周期的最终检查是结账后试算平衡表。该表在结账分录过账后编制，仅列示永久性账户——资产、负债和资本——以确认账簿在下一会计期间开始前保持平衡。
Balances in the post-closing trial balance are carried forward as the opening balances of the next period. The absence of temporary accounts confirms that the cycle has been completed accurately.
结账后试算平衡表中的余额将结转作为下一期间的期初余额。临时账户的消失确认了会计周期已准确完成。
10. Optional Reversing Entries | 可选转回分录
Some businesses choose to record reversing entries at the beginning of the new period. These entries reverse certain adjusting entries from the previous period, particularly accruals, to simplify routine recording when cash is later paid or received.
部分企业选择在新期间期初编制转回分录。这些分录冲销前期某些调整分录，特别是应计项目，以便在后续实际收付现金时简化日常记录。
For example, the accrued electricity expense of $300 recorded at the end of period 1 can be reversed at the start of period 2. When the actual bill is paid later, the entry will directly affect the expense account without needing to recall the prior accrual.
例如，第一期期末记录的应计电费300美元可以在第二期期初转回。当实际账单随后支付时，分录将直接影响费用账户，无需回溯前期的应计项目。
Reversing entries are optional; they do not affect the final financial statements. They are an internal convenience for accountants.
转回分录是可选的；它们不影响最终财务报表，只是会计人员的一种内部便利手段。
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