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　　站在整体的角度，F3财务会计就是将公司发生的交易通过Doubleentry bookkeeping system记录下来，最终编制成了财务报表。

　　这里给同学们整理了一下关于影响公司应收账款(Tradereceivables)和应付账款(Trade payables)的所有情况。以下罗列了所有的交易情况形成的会计分录。最重要的是明确区分交易会带来Tradereceivables or Trade payables的增加还是减少。

　　Tradereceivables

　　1. Creditsales

　　DrTrade receivables

　　Cr Sales

　　2. Customerpays for goods purchased on credit

　　DrBank

　　Cr Trade receivables

　　3. Customerobtains the settlement/cash discount from the business when pays for goodspurchased on credit

　　DrDiscount allowed

　　Cr Trade receivables

　　4. Customerreturns goods to the business

　　DrSales return

　　Cr Trade receivables

　　5. Thebusiness refunds the customer for the sales return if customer has paid beforereturning the goods

　　DrTrade receivables

　　Cr Bank

　　6. Interest chargedon customer for overdue accounts

　　DrTrade receivables

　　Cr Interest income

　　7. Contraentries

　　DrTrade payables

　　Cr Trade receivables

　　8. Dishournedcheque for the business received from credit customer

　　DrTrade receivables

　　Cr Bank

　　9. Write off irrecoverable debts (Bad debts)

　　DrIrrecoverable debts expense (Bad debts)

　　Cr Trade receivables

　　Tradepayables

　　1. Credit purchase

　　DrPurchase

　　Cr Trade payables

　　2. The business pays for goods purchased on credit

　　DrTrade payables

　　Cr Bank

　　3. The business obtains the settlement/cash discount fromthe supplier when pays for goods purchased on credit

　　DrTrade payables

　　Cr Discount received

　　4. The business returns goods to supplier

　　DrTrade payables

　　Cr Purchase return

　　5. The supplier refunds the business for the purchasereturn if the business has paid before returning the goods

　　DrBank

　　Cr Trade payables

　　6. Interest charged on the business for overdue accounts

　　DrInterest expense

　　Cr Trade payables

　　7. Contra entries

　　DrTrade payables

　　Cr Trade receivables

　　8. Dishournedcheque for the business paid to supplier

　　DrBank

　　Cr Trade payables