Sunteen-ACC!

加下划线的是要求
BUSINESS BACKGROUND商业背景
BrightBooks is a business that buys educational books and materials and sells to wholesale and retail outlets. Owned by Dylan Bailey the business operates from a location near Ipswich, QLD, Australia. Motor Vehicles comprise 2 delivery trucks and a company car.
Brightbooks 是一个购买教育书籍和材料并批发销售和零售的网点。

由澳大利亚昆士兰附近的迪伦蓓丽国有企业经营。

汽车车辆包括2辆卡车和一辆公司用车。

The business leases its premises from Springbok Land Company with quarterly lease payments in 2009 of $21,450 including GST, increasing to $22,880 including GST in 2010. The lease is paid on the last day of each quarter in advance for the following quarter.
这个企业从斯普林博克土地公司租赁房屋，在2009年每季度支付租赁费21450美元包括商品和消费税450美元的前提下，在2010年提高到22880美元，包括商品及消费税。

租赁费是在每个季度的最后一天预付下一季度费用。

The business also runs a book club with members entitled to discounts and special editions. Book club members pay an annual fee of $55 including GST with fees payable on 1st January for that calendar year ($35,000 net of GST was received on
1st January, 2009 and net $35,700 was received on 1st January 2010).
该公司还运营一个有会员折扣和特别版的图书俱乐部。

俱乐部的会员交纳55美元年费包括消费税和费用在日历年的1月1日（2010-1-1日收到35000美元净额商品及服务税，在2010-1-1日收到净额35700美元）（注意会计年度）
All sales and purchases are on credit unless otherwise stated.
所有的销售和购买都是信贷方式，除非有特别说明。

BrightBooks is registered for GST reporting monthly on an Accrual [non-Cash] Basis.
BB公司为商品及服务税报告在权责基下（非现金）注册
BrightBooks INSTRUCTIONS: 指示
Transactions from 1st July 2009 to 31st May 2010 have already been entered into the books. 交易从2009-7-1日到2010-5-31已经被记录进账。

The Trial Balances below show figures for the Adjusted Trial Balance at 30th June, 2009 and entries for this financial year to 31st May, 2010. 以下试算表展示了
2009-6-30日调整后试算表和2010-5-31日本年度财政条目。

Schedule of Accounts Receivable and Payable as at 31st May 2010 2010-5-31日应付账款和应收账款表
2. Complete the Bank Reconciliation 完成银行对账
(5 Marks)
Reconcile the June Bank Statement below with the Cash at Bank account at June 30, 20X2.（核对银行六月份账单，在下文中的20X2年6月30的现金银行账户）a)Prepare entries in General Journal to adjust the books and post to the ledger accounts and;（将以下条目做成普通日记账来调整账目，并写出分类账）
b)Prepare the Bank Reconciliation Statement. （准备一份银行账单/和解声明）
Prepare Journal entries for ADJUSTMENTS at 30 June 2010; Post adjusting entries to the ledger and prepare Adjusted Trial Balance
做一个2010年6月30日的调整日记账。

并写出分类账和调整后试算表a)Prepare Journal entries for the following ADJUSTMENTS at 30 June 2010
将以下条目做一个2010年六月30号日记账
1.Membership income to be adjusted for the remainder of the current year –
see note on Business Background page 1. [GST already accounted for]
会员收入为调整本年度剩余【商品服务税/消费税已计算在内】---- 看商业背景注1
2.Interest Revenue owing for June 2010 on the Investment in Bonds (at 4.5%
per annum) will be received in July 2010. Eleven months of interest have
already been accounted for.
2010年6月欠的利息收入，由于债券投资（每年4.5%）将在2010年7
月收到。

11个月的利息已占有。

3.Write off Depreciation on Motor Vehicles for June 2010– $3,100.
取消/注销2010年6月摩托车折旧----3，100
4.Account for Premises Lease from Springbok amount for June, if not already
accounted for– see note on Business Background page 1. [GST already
accounted for.] . The payment of $22,880 including GST made on 30th June
2010 is for the quarter commencing 1st July 2010.
房屋租赁的账户金额来自斯普林6月份数据，如果没有被占有---看公司背景注释P1。

【商品服务税税已占】。

支付的22880美元包含2010年6月30日的消费税是2010年7月1日开始的四分之一。

5.Account for Wages owing at the end of June 2010 - $645. (Ignore PAYG)
账户支付应付工资645美元在2020年6月底（忽略现收先付）
6.Account for Supplies remaining on hand 30 June, 2010 - $900.
2010年6月30手边剩余物资900美元
7.Interest owing on loan payable for May and June $1,500 per month
欠5月和六月贷款利息，每月1500美元。

.
8. A stock take revealed inventory on hand worth $90,000 at 30th June 2010.
2010-6-30日股票盘点显示手上库存价值90，000美元
9.$600 of the motor vehicle insurance paid relates to July 2010. [GST already
accounted for]
支付关于2010-7月汽车保险600美元【商品及服务税已占】
b)Post adjustment entries in (a) above to the ledger and prepare Adjusted Trial
Balance on the worksheet provided.
将a中的调整项转换成分类账，并在提供的工作表做一个调整后试算表。