专业英语复习

词汇：英汉互译

Cash

Revenue

Note Payable Accountant Accounting Equation Current Assets

Rent Expense Building

Insurance Accounting Entity Creditor Assets

Liabilities

Owner’s Equity

Debt

Balance Sheet

Loan

Cash Flow Statement Income Statement Expense

Profit

Loss

确定以下账户属于资产(Assets)、负债(Liabilities)、还是所有者权益(Owner’s Equity)

Prepaid Expense Land

Utilities Expense Prepaid Insurance Office Supplies Rent Expense Buildings

Salaries Expense Advertising Expense Office Furniture Note Receivable Rent Payable Equipment Unearned Revenue Sales Revenue Account Receivable Note Payable Copyright

Interest Payable Service Revenue

为下列交易编制分录及试算平衡表

The owner invested cash to open the business.

The owner rented an office and paid rent in cash

The owner purchased office supplies on account

The owner providing service on account for other company The owner paid cash to buy the new office furniture

The owner partly paid his account payable

The owner Collected his account receivable

The owner Borrowed cash by signing note payable.

The owner invested for a piece of land by cash

The owner withdrew cash for personal use.