财务英语分录题翻译版最新版本

一．登录日记账P14.P17

Record the following entries in the general journal for Stephens Cleaning Company:

(a)Invested $10000 cash in the business

(b)Bought office furniture for $2000

(c)Bought equipment of $6000 on account

(d)Received $2200 in cleaning income

(e)Paid a quarter of the amount that is owed on the equipment

(a)Cash 10000

Stephens, Capital 10000

(b)Office Furniture 2000

Cash 2000

(c)Equipment 6000

Accounts payable 6000

(d)Cash 2200

Cleaning Income 2200

(e)Accounts payable 1500

Cash 15000

1。登录日记账p14.p17

记录斯蒂芬斯清洁公司的一般日记中的下列条目：

1）在该业务上投资10000美元的现金

（2）为2000美元购买的办公家具

（3）购买6000元的设备

（4）在清洁收入中获得2200美元

（5）支付所欠设备的四分之一的金额

（1）现金10000

斯蒂芬斯，首都10000

（2）办公家具2000

现金2000

（3）设备6000

应付账款6000

（4）现金2200

清洗收入2200

5）应付账款1500

现金15000

二．应收票据及利息收回核算及会计分录P37.P38 Let’s take for instance the information in Example 2.8 (The next day, on February 9, Dickson Hunter issued a note on Ted Lott to replace the debt he owed.) Suppose Dickson Hunter’s note was conditioned for 90 days with an annual interest rate of 10%. Then Ted had to calculate:

Duration of Note:

Days remaining in Feb. 19(28-9=19)

Days in Mar. 31

Days in April 30

Days in May + 10

Total days 90

Interest of Note:

Interest =Note Value *Interest Rate *Duration

=550*10%*90/360

=13.75

On the maturity date, Ted’s book entry would be:

May 10

Cash 563.75

Notes Receivable 550

Interest Income 13.75

Assume that on March 14, Farm Land Products received a 12% ,30-day note from the customer, J.Halsted, in settlement of the existing account receivable of $1500. Journalize the entry for this transaction and the collection on the maturity date.

Cash =1500*(1+12%/12)=1515

Mar. 14

Notes receivable 1500

Accounts receivable 1500

Apr. 13

Cash 1515

Notes Receivable 1500

Interest Income 15

2。应收票据及利息收回核算及会计分录p37.p38

让我们举个例子例2.8中的信息（下一天，2月9日，迪克森猎人发出注意特德洛特代替他所欠的债。）假设迪克森猎人的注意是有条件的90天，年利率为10%。然后泰德不得不计算：

注意持续时间：

剩下的日子在2月19日（28-9 = 19）

3月31日天

4月30日天

5月10日

总的90天

票据利息：

利息=票据价值*利率*持续时间

= 550 * 360 * 90 / 10%

= 13.75

在到期日，泰德的书将是：

5月10日

现金563.75

应收票据550

利息收入13.75

假设3月14日，农场土地的产品获得了12%、30天注意从顾客、J.霍尔斯特德，在现有的1500美元的应收账款结算。分录录入此交易和收藏在到期日。

现金= 1515 *（12 + 12% / 1）= 1500

3月14日

应收票据1500

应收账款1500

4月13日

现金1515

应收票据1500

利息收入15

三．销货成本及期末存货会计核算P39

For inventory taking, let’s assume that Whitman Company purchased inventory , lawn mowers, for $8000 when it was established on March 1. In its operation during the month, Whitman purchased inventory $20000, the balance on March 31 was $12000. But on March 31, Whitman purchased another lot of inventory, $1000. Inventory was then shown as follow: