会计英语中文翻译(叶建芳,孙红星)第一章
会计英语第四版叶建芳中文
会计英语第四版叶建芳中文Here is the English essay based on the given title, without the title in the body of the text, and with no extra punctuation marks. The essay contains more than 600 words.Accounting English Fourth Edition by Ye Jianfang is a comprehensive textbook that provides a robust foundation in the language of accounting for non-native English speakers. The author Ye Jianfang has meticulously crafted this invaluable resource to bridge the gap between the technical terminology of the accounting profession and the challenges faced by those learning English as a second language.The textbook is designed to cater to the needs of a diverse audience ranging from accounting students to professionals seeking to enhance their proficiency in the language of finance. The content is structured in a logical and progressive manner allowing learners to build their knowledge step-by-step starting from the fundamentals and gradually advancing to more complex accounting concepts and terminology.One of the standout features of this textbook is its emphasis on practical application. The author has incorporated a wide array ofreal-world examples and case studies that not only demonstrate the use of accounting English in a professional context but also enable learners to develop their critical thinking and problem-solving skills. This approach ensures that students not only acquire the necessary vocabulary but also gain a deeper understanding of how to apply it effectively in various accounting scenarios.Moreover the textbook places great importance on developing the four core language skills of reading writing listening and speaking. Each chapter includes a variety of engaging activities and exercises that target these skills simultaneously fostering a well-rounded proficiency in accounting English. The reading passages cover a diverse range of topics from financial statements to tax regulations providing learners with exposure to the breadth of the accounting field.The writing component encourages students to articulate their understanding of accounting concepts through structured tasks such as report writing and email composition. The listening activities which incorporate audio recordings of real-life business conversations aid in familiarizing learners with authentic language use and idiomatic expressions. Furthermore the speaking exercises enable learners to practice their communication skills in simulated professional settings further reinforcing their confidence and fluency.A notable aspect of Accounting English Fourth Edition is its attention to cultural nuances and cross-cultural communication. The textbook addresses the cultural differences that may arise in the global accounting landscape and equips learners with the necessary intercultural competence to navigate these contexts effectively. This dimension is particularly valuable for those aspiring to work in multinational organizations or engage in international business transactions.In addition to the core textbook content the author has also included comprehensive supplementary resources to support the learning process. These include a detailed glossary of accounting terminology a grammar reference guide and a set of online practice tests. The glossary in particular serves as an indispensable reference tool allowing learners to quickly look up and familiarize themselves with key accounting terms and their definitions.Overall Accounting English Fourth Edition by Ye Jianfang is an exceptionally well-crafted textbook that caters to the unique needs of non-native English speakers in the accounting field. Its systematic approach meticulous attention to detail and focus on practical application make it an invaluable resource for students and professionals alike seeking to enhance their proficiency in accounting English. The textbook's emphasis on developing well-rounded language skills coupled with its cultural awareness componentensures that learners are equipped to navigate the global accounting landscape with confidence and effectiveness.。
会计英语翻译chapter1
会计英语翻译chapter1Chapter one Introduction to Accounting 1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions.An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information.An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the us e of data for interpretation.第一章['t??pt?]会计导论[.intr?'d?k??n]1.1 簿记与会计会计是一个信息系统，[ai'dent?fai]辨别、['me??z]测量、记录和交流相关的['rel?v?nt]、可靠的[ri'lai?bl]、持续的[k?n'sist?nt]和可比的['k?mp?r?bl]一个组织经济活动的信息。
叶建芳会计英语中文版1-5(精编文档).doc
【最新整理，下载后即可编辑】第一章会计总论学习目标：1.了解会计信息系统2.应用公认会计准则3.了解财务报表4.运用会计要素5.运用会计等式6.了解会计及其环境本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。
本章也将对公认会计准则以及一些相关概念和原则进行解释。
本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。
同时，本章还将简单介绍财务报表。
1.1会计是一个信息系统我们通常把会计描述为一个信息系统。
作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。
会计的范围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。
会计所涵盖的范围要大于簿记。
图表1－1是信息在会计系统内的流转图。
簿记是对交易和事件的记录，只是会计的一部分。
会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和内部的使用者制定各项经济决策。
图表1-1 会计信息流转会计信息使用者主要是投资者和债权人，政府，工会，普通公众也会使用会计信息。
1.2组织形式企业有三种组织形式：个人独资企业是指由一个自然人投资拥有的企业组织。
个人独资企业是一个会计实体，但并不是法律实体个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。
合伙企业的所有者被称为合伙人。
现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。
股东不对公司的债务负责。
有限责任是公司这种组织形式的一个显著优点。
公司的所有权被分为股份。
股份可以在所有者之间转让。
1.3编报财务报表的框架由于各个国家的法律和经济环境不同，各国有不同的会计模式。
在一个国家可行的会计实务在另一个国家并不一定可行。
由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。
会计英语叶建芳第四版课后题
会计英语叶建芳第四版课后题Section 1: Introduction to Accounting1.1 What is accounting?Accounting is the process of identifying, measuring, summarizing, and communicating financial information to interested users.It involves recording transactions, preparing financial statements, and providing financial analysis.1.2 Why is accounting important?Accounting is important because it provides essential information for decision-making by management, investors, creditors, and other stakeholders.It helps in evaluating the financial performance and position of a business, and ensures transparency and accountability.1.3 Types of accounting.There are several types of accounting, including financial accounting, cost accounting, and management accounting.Financial accounting focuses on preparing financial statements for external users, while cost accounting is used for internal decision-making.Management accounting provides information for planning, controlling, and decision-making by management.Section 2: Financial Statements2.1 What are financial statements?Financial statements are written records prepared by a company that convey its financial performance and financial position.They include the balance sheet, income statement, statement of cash flows, and statement of changes in equity.2.2 What is the balance sheet?The balance sheet is a financial statement that shows the company"s assets, liabilities, and shareholders" equity at a specific point in time.It provides a snapshot of the company"s financial position.2.3 What is the income statement?The income statement, also known as the profit and loss statement, shows the company"s revenues, expenses, and net income or loss for a specific period of time.It demonstrates the company"s ability to generate profit.2.4 What is the statement of cash flows?The statement of cash flows shows the inflows and outflows of cash from operating, investing, and financing activities during a specific period of time.It provides information about the company"s cash flow position and its ability to meet short-term obligations.Section 3: Accounting Principles and Concepts3.1 What are accounting principles?Accounting principles are rules and guidelines that govern the preparation of financial statements.They provide a framework forconsistent and comparable financial reporting.Some common accounting principles include the accrual basis of accounting, the going concern concept, and the monetary unit assumption.3.2 What is the accrual basis of accounting?The accrual basis of accounting recognizes revenues and expenses when they are earned or incurred, regardless of when cash is received or paid.This provides a more accurate representation of the company"s financial performance.3.3 What is the going concern concept?The going concern concept assumes that the company will continue its operations in the foreseeable future.This allows for the valuation of assets and liabilities on a long-term basis.3.4 What is the monetary unit assumption?The monetary unit assumption assumes that the value of money is stable over time and that financial information can be measured in a common unit of currency.This simplifies the accounting process and allows for meaningful comparison of financial data.Section 4: Accounting Records and Journal Entries4.1 What are accounting records?Accounting records are detailed records of all financial transactions of a company.They provide a chronological record of transactions and serve as the basis for preparing financial statements.4.2 What are journal entries?Journal entries are the means by which accounting transactions are recorded in the accounting records.They involve debiting one account and crediting another account to maintain the balance of the accounting equation.4.3 What is the accounting equation?The accounting equation, Assets = Liabilities + Shareholders" Equity, serves as the foundation of the double-entry bookkeeping system.It ensures that every transaction has equal and opposite effects on the accounting equation.Section 5: Financial Analysis5.1 What is financial analysis?Financial analysis is the process of evaluating the financial performance and position of a company.It involves interpreting financial statements and using ratios, trends, and other financial indicators to assess the company"s liquidity, solvency, and profitability.5.2 What are financial ratios?Financial ratios are calculations used to analyze the relationships between different financial values.They provide insights into the company"s performance and financial mon financial ratios include the current ratio, debt-to-equity ratio, and return on assets.5.3 What is the current ratio?The current ratio is a liquidity ratio that compares a company"s current assets to its current liabilities.It indicates the company"s ability to cover its short-term obligations.5.4 What is the debt-to-equity ratio?The debt-to-equity ratio is a leverage ratio that compares a company"s total debt to its shareholders" equity.It indicates the company"s level of financial risk and its。
叶建芳会计英语中文版
由于各个国家的法律和经济环境不同,各国有不同的会计模式。在一个国家可行的会计实务在另一个国家并不一定可行。由于各国的会计模式不同,所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。
为满足上述需求，国际会计准则委员会(IASC）于１９73年成立,并致力于国际公认的会计准则的制定。２001年4月1日，根据题为《关于重塑国际会计准则委员会未来的建议》的报告中的提议，国际会计准则委员会（IASＣ）改组为国际会计准则理事会（IＡSB）。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。合伙企业的所有者被称为合伙人。现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。股东不对公司的债务负责。有限责任是公司这种组织形式的一个显著优点。公司的所有权被分为股份。股份可以在所有者之间转让。
个人独资企业编制的四种财务报表有：
-利润表(又称为损益表);
-所有者权益变动表(又称为资本变动表，以及以后章节介绍的留存收益表）；
-资产负债表;
－现金流量表。
◇资产负债表（财务状况报告)
资产负债表反映一个企业在某一特定日期的所有资产，负债和所有者权益。资产负债表中资产等于负债加所有者权益。
IASＢ框架对资产的定义如下:
除了1989年发布的国际会计准则外，国际会计准则委员会还发布了财务报表编报的框架,并将其作为建立会计准则的概念基础。
框架主要包括以下内容：
1.财务报表的目的及基础假设；
2.ﻩ财务报表的质量特征;
3.ﻩ财务报表的要素;
4．资本和资本保全概念。
图表1-2概括地介绍了一些重要的会计原则。
图表1－2
会计英语
Accounting English
6
International financial reporting standards & GAAP
Accounting concepts and principles include:
business entity （会计主体） time period （会计分期） going-concern （持续经营） monetary unit （货币计量） objectivity principle （客观性原则） cost principle （成本原则） revenue recognition or realization principle （收入确 认原则） materiality principle（重要性原则） matching principle （匹配原则） consistency principle （一致性原则） conservatism principle （稳健性原则） full-disclosure principle （充分披露原则）
Accounting English
17
2. Purchased equipment for $5,000 cash. Liabilities Assets Accounts Accounts + Receivable + Equipment = Payable +5,000 Stockholders’ Equity
Accounting English
8
The balance sheet
details assets, liabilities, and equity A specific date of the business entity Two columns The definition of an asset : tangible and intangible Sources of assets The definition of liability: present obligation, outflow of economic benefits Definition of equity : residual amount. Assetsliabilities
叶建芳会计英语中文版1-5
学习目标：1．2．3．编制多步式利润表4．5．编制特种日记账6．本章购货折扣和运输成本。
◇服务企业◇商品流通企业批发商和零售商是商品还会因商品存货的购买和销售而存在其他会计问题。
销售商品带来的收益叫销售收入，为出售而购买和准备商品存货的费用叫做销售成本。
在商品流通活动中使用的两个常见的等式是：净销售收入－销售成本=毛利毛利－经营费用=净利润（或净损失）商品存货是商品流通企业在正常商业过程中为出售而持有的货物。
◇定期盘存制和永续盘存制定期盘存制只在存货（通常年末）盘点时提供存货和销售成本数据。
永续盘存制持续地，不断更新存货和销售成本数据。
因此，定期盘存制和永续盘存制的区别在于如何记录商品存货的采购和销售。
比如定期盘存制使用一个暂时账户---采购账户记录购买商品的成本。
在定期盘存制下，企业根据对存货的盘点确定销售成本和和期末存货成本，进而编制财务报表。
永续盘存制企业在每次采购和商品销售时都及时更新销售成本和商品存货记录。
以前，销售量大且商品单价较低的企业多采用定期盘存制。
随着科技发展，目前这些企业也多采用永续盘存制。
实际盘点也必须在一个永续的制度下完成来使实际手头商品数目与会计记录的余额相一致。
4.2 采购、销售收入和销售成本◇商品采购——永续盘存制在永续盘存制下，所有的商品存货的赊购都要在购买时借记入商品存货账户中，例如：商品存货 xxx应付账款 xxx注意购货净额和总购买额不同。
要计算购货净额，我们需要用总采购额减去供应商提供的购货折扣，购货退回以及对供货商提供的不满意的商品的购货折让。
◇购货退回和折让在日记账中对购货退回和折让的处理如下：应付账款 xxx 商品存货 xxx◇商业折扣商业折扣是买卖双方在确定商品销售价格的谈判中达成的对价目表中所列价格的减让。
实际价格（发票价格）是用价目表中的价格减去商业折扣后得到的。
价目表中的原价和商业折扣均不出现在购销双方的账簿上，以发票价格记录交易。
商业折扣的使用使批发商和零售商节省了频繁更改价目表的成本。
会计英语 章 叶建芳and孙红星
1.1 会计是一个信息系统
我们通常把会计描述为一个信息系统。作为一个信息系统，会计计量经济活动，将信息编制成财 务报表，并将财务报表传达给决策者。会计的范围包括：确认经济，进行计量记录汇总，把信息报告 给使用者。会计所涵盖的范围要大于簿记。表 1－1 是信息在会计系统内的流转图。簿记是对交易和 事件的记录，只是会计的一部分。会计还包括对会计信息的分析和阐述外部和内部的经济决策。
筑物和机器等。无形资产包括专利权，商标权和版权等。 资产的来源有两种一种是负债，另一种是所有者权益。IASB 框架对负债的定义如下： 负债是由过去的交易或事项形成的，预期会导致经济利益流出企业的，通过转移资产或向其他企
业提供服务等实现的义务。 负债包括应付账款，应付票据，应付工资，应付税款，应付利息和应付债券。 权益（独资企业的所有者权益，合伙企业的合伙人权益，及公司的股东权益）是剩余权益。IASB
4
收入： 咨询收入 租金收入 总收入
营业费用： 租金费用 工资费用 营业费用总额
净利润
Amy Schneider 会计师事务所 利润表
年 12 月 31 日
$3,800 300
$1,000 700
$4,100
1,700 $2,400
接下来，利润表中的数据编制所有者权益变动表。 Amy Schneider 会计师事务所 所有者权益变动表 年 12 月 31 日
充分披露原则 财务报表（包括报表附注）必须报告所有与企业经营成果和财务状况相关 的信息。
一致性原则
同一企业在不同的会计期间应采用同样的会计方法，以使各期的财务报表 具有可比性。
重要性原则
对报表使用者而言，如果某金额对财务报表的影响不重要，则这个金额可 以被忽略。又称为成本效益约束。
叶建芳会计英语中文版1_5
第一章会计总论学习目标：1.了解会计信息系统2.应用公认会计准则3.了解财务报表4.运用会计要素5.运用会计等式6.了解会计及其环境本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。
本章也将对公认会计准则以及一些相关概念和原则进行解释。
本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。
同时，本章还将简单介绍财务报表。
1.1会计是一个信息系统我们通常把会计描述为一个信息系统。
作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。
会计的围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。
会计所涵盖的围要大于簿记。
图表1－1是信息在会计系统的流转图。
簿记是对交易和事件的记录，只是会计的一部分。
会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和部的使用者制定各项经济决策。
图表1-1 会计信息流转会计信息使用者主要是投资者和债权人，政府，工会，普通公众也会使用会计信息。
1.2组织形式企业有三种组织形式：个人独资企业是指由一个自然人投资拥有的企业组织。
个人独资企业是一个会计实体，但并不是法律实体个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。
合伙企业的所有者被称为合伙人。
现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。
股东不对公司的债务负责。
有限责任是公司这种组织形式的一个显著优点。
公司的所有权被分为股份。
股份可以在所有者之间转让。
1.3编报财务报表的框架由于各个国家的法律和经济环境不同，各国有不同的会计模式。
在一个国家可行的会计实务在另一个国家并不一定可行。
由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。
会计英语章叶建芳and孙红星
业提供服务等实现的义务。 负债包括应付账款，应付票据，应付工资，应付税款，应付利息和应付债券。 权益（独资企业的所有者权益，合伙企业的合伙人权益，及公司的股东权益）是剩余权益。IASB
税务* - 编制纳税表 - 计划 - 规范控制 - 调研 - 咨询
相关会计活动 - 债权人 - 顾问 - 分析员 - 商人 - 经理 - 董事 - 证券包销商 - 计划者
1.6 会计要素和会计等式使用
◇什么是会计等式 会计要素是会计实务的基本分类。会计要素是反映企业财务状况和经营结果的基本元素。我们已 经介绍了资产负债表。资产和对资产的要求权之间的关系可以用如下等式表示：
决策制定
经济业务
财务报告
会计信息使用者主要是投资者和债权人，政府，工会和普通公众也会使用会计信息。
1.2 组织形式
企业有三种组织形式： 独资企业是指由一个自然人投资拥有的企业组织。独资企业是一个会计实体，但并不是法律实体。 所有者对企业的债务承担无限责任，这也是独资企业的一个主要缺点。 合伙企业与独资企业的区别只是在于它有两个或两个以上的所有者。合伙企业的所有者被称为合 伙人。现实商业活动中有许多不同类型的合伙企业。 公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。股东不对公司的债务负责。 有限责任是公司这种组织形式的一个显著优点。公司的所有权被分为股份。股票可以在所有者之间转 让。
交易对会计等式的影响 所有的经济交易，无论是最简单的还是最复杂的，都可以用会计等式中三类基本要素的变化来表示。 会计等式应用于所有经济和法律实体——即用于独资企业，也用于大公司。我们必须理解的要点： 1. 每笔交易至少影响会计等式中的两个项目（复式记账）。
会计英语-Chapter-1PPT课件
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3
Assessment of the Course
Part A: Class performance: 20% ➢ Class Attendance 10% ➢ Class Activities 10%
Part B: Mid-term Examination: 30%
Part C: Final Examination: 50%
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7
Users of Accounting Information
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8
Users of Accounting Information
Managers: make planning and control decisions
Shareholders: make further investment decisions
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The accounting profession
Professional organizations of accountants American Institute of Certified Public Accounts (AICPA) Chinese Institute of Certified Public Accounts (CICPA) Association of Chartered Certified Accountants (ACCA) Association of International Accountants (AIA)
Government: know the resource allocation in the whole economy
Tax authorities: make tax assessment
会计英语(双语)课件
2
1.1 Accounting is an information system
The accounting process
Economic activities
Accounting thinks decision makers with economic activities and with the results of their decisions.
Accounting information
Actions (decisions)
Decision makers
Ye and Sun Accounting English @2009 3
1.2 Forms of organization
Sole proprietorship
Owned by one person. Owner is personally responsible for business debts.
Ye and Sun Accounting English @2009 6
1.4 Understanding financial statements
The statement of comprehensive income (income statement) summarizes financial performance resulting from income (revenue and gains) less expenses (including losses). The statement of changes in equity reconciles changes in equity (increases are caused by owner investments and net income, while decreases result from owner withdrawals/dividends and net losses. The statement of financial position (balance sheet) details assets, liabilities, and equity. The statement of cash flows shows the cash inflows and outflows from operating activities, investing activities, and financing activities. Users of accounting information – investors and creditors etc.
会计英语 章 叶建芳and孙红星
表 1－3
区别
资产负债表权益部分的名称： 向所有者分配称为？ 当管理者又是所有者时，他们的工 资通常作为： * 在一些国家作为费用处理。
独资企业 所有者权益
提存 不作为费用*
组织形式 合伙企业
合伙人权益 提存
不作为费用*
公司 股东权益
股利 费用
例题 1－1 编制利润表，所有者权益变动表和资产负债表 Amy Schneider 是 Schneider’s 会计师事务所的所有，利润表如下：
对所有者权益的定义如下： 所有者权益是资产扣除负债后由所有者享有的剩余权益。在企业中，权益是指所有者的利益。 所有者权益代表所有者对总资产中扣除债权人要求权后的资产的要求权。所有者权益有时又被称
为净资产。 ◇利润表 利润表是反映企业一定会计期间，如一个月或一年的收入、费用和净利润或净损失的会计报表。
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收入： 咨询收入 租金收入 总收入
营业费用： 租金费用 工资费用 营业费用总额
净利润
Amy Schneider 会计师事务所 利润表
年 12 月 31 日
$3,800 300
$1,000 700
$4,100
1,700 $2,400
接下来，利润表中的数据编制所有者权益变动表。 Amy Schneider 会计师事务所 所有者权益变动表 年 12 月 31 日
Amy Schneider，资本年 12 月 1 日 本月投资 加：净利润 减：提存 Amy Schneider，资本年12月31日
$30,000 2,400
$0
32,400 $600
$31,800
最后，根据企业记录编制 12 月 31 日的资产负债表。12 月 31 日的资产负债表中的资本金额来自 于所有者权益变动表。
会计英语(第二版)第一章中英文互译
会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。