AccountingEnglishLessonEight(英文版)iva

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,Accounting English Lesson Eight,Contents,rules of debits and credits,Making accounting entry in English,编制英文会计分录,Rules of debits and credits,The accounting equation and the rules of debits and credits (P38),Normal balance,Example 2-3: P44,Example: P54,List of accounts in English,资产 Assets,流动资产 current assests,库存现金 cash,银行存款 cash in banks,应收账款 accounts receivable,应收票据 notes receivable,其他应收款 other receivables,存货 inventories,原材料 raw metrials,在途物资 materials in transit,预付费用 prepaid expenses,非流动资产 Non-current assests,固定资产 fixed assets,土地 land,房屋及建筑物 buildings,机器及设备 machinery and equipment,在建工程 construction in progress,无形资产 intangible assets,商标权 trademarks,专利权 patents,著作权 copyright,商誉 goodwill,负债 liabilities,流动负债 current liabilities,短期借款 loan,应付票据 notes payable,应付账款 accounts payable,预收账款 unearned receipts,预收收入 unearned revenue,应交税费 taxes payable,长期负债 long-term liabilities,长期借款 long-term loan,所有者权益 Owners equity,实收资本 paid-in capital,资本公积 capital reserve,盈余公积 surplus reserve,未分配利润 Retained earnings,收入 revenue,主营业务收入 operating revenue,营业外收入 other operating revenue,费用 expenses,文具用品 supplies expense,差旅费 travelling expene,运费 shipping expense,水电费 utilities expense,广告费 advertisement expense,Problem:,Alan Meaken began business as a surveyor and during a short period completed these transactions:,Cash 20 000,Alan Meaken, Capital 20 000,a,Began business by investing cash, $20 000.,b,Purchased land for an office site, $19 000. Paid in cash.,Land 19 000,Cash 19000,c,Purchased for cash a used prefabricated building and moved it onto the land for use as an office, $8 000.,Building 8 000,Cash 8 000,Prepaid Insurance 4 800,Cash 4 800,d,Prepaid the annual premium on two insurance policies, $4 800,Cash 800,Surveying Fees Earned 800,e,Completed a surveying job and collected $800 cash in full payments.,Office Equipment 3 700,Cash 700,Long-term note payable 3 000,f,Purchased additional equipment costing $3 700. Gave $700 in cash and singed a long-term note payable for the balance.,Accounts Receivable 2 100,Surveying Fees Earned 2 100,g,Completed a surveying job on credit for Kilmer Contractors, $2 100.,Office Equipment 250,Accounts Payable 250,h,Purchased additional office equipment on credit, $250.,Accounts Receivable 3 150,Surveying Fees Earned 3 150,i,Completed a surveying job for Valley Hospital on credit, $3 150.,Machinery Rental Expense 150,Accounts Payable 150,j,Received and recorded as an account payable a bill for rent on special machinery used on the Valley Hospital job, $150.,Cash 2 100,Accounts Receivable 2 100,k,Received $2 100 from Kilmer Contractors for the work of transaction g.,Wages Expense 840,Cash 840,l,Paid the wages of the surveying assistant, $840.,m,Paid for the office equipment purchased in transaction h.,Accounts Payable 250,Cash 250,n,Paid $350 cash for repairs to a piece of surveying equipment,Repairs Expense, Surveying Equipment 350,Cash 350,Exercise,海丰公司6月份发生下列经济业务：,1. 向银行借入短期借款120000元，存入银行存款户。,2. 以银行存款归还前欠甲公司货款40000元。,3. 从乙公司购入A材料150000元入库，货款尚未支付。,4. 以银行存款交纳上月所得税20000元。,5. 将多余现金2000元存入银行。,6. 从丙公司购入B材料100000元入库，货款已支付。,7. 收到某企业投资1500000元，其中设备500000元，银行存款1000000元。,8. 以银行存款偿还长期借款600000元。,9. 收到丁公司前欠货款70000元，存入银行。,10. 购入设备一台，价值250000元，以银行存款支付。,11. 以银行存款偿还短期借款50000元。,12. 以银行存款150000元偿还前欠乙公司材料款。,1. 向银行借入短期借款120000元，存入银行存款户。,借：银行存款 120000,贷：短期借款 120000,2. 以银行存款归还前欠甲公司货款40000元。,借：应付账款-甲公司 40000,贷：银行存款 40000,3. 从乙公司购入A材料150000元入库，货款尚未支付。,借：原材料 150000,贷：应付账款 150000,4. 以银行存款交纳上月所得税20000元。,借：应交税费-应交所得税 20000,贷：银行存款 20000,5. 将多余现金2000元存入银行。,借：银行存款 2000,贷：库存现金 2000,6. 从丙公司购入B材料100000元入库，货款已支付。,借：原材料-B材料 100000,贷：银行存款 100000,7. 收到某企业投资1500000元，其中设备500000元，银行存款1000000元。,借：固定资产 500000,银行存款 1000000,贷：实收资本 1500000,8. 以银行存款偿还长期借款600000元。,借：长期借款 600000,贷：银行存款 600000,9. 收到丁公司前欠货款70000元，存入银行。,借：银行存款 70000,贷：应收账款-丁公司 70000,10. 购入设备一台，价值250000元，以银行存款支付。,借：固定资产 250000,贷：银行存款 250000,11. 以银行存款偿还短期借款50000元。,借：短期借款 50000,贷：银行存款 50000,12. 以银行存款150000元偿还前欠乙公司材料款。,借：应付账款-乙公司 150000,贷：银行存款 150000,THANK YOU !,演讲完毕，谢谢观看！,