会计英语分录

•1）purchases of inventory in cash for ＄3 000
•
Dr. Inventory 3000
Cr. Cash 3000
•2）sales on account of $10 000
•
Dr. Accounts receivable 10 000
Cr. Sales revenue 10 000
3）paid ＄50 000 in salaries & wages
Dr. Salaries & wages expense 50 000
Cr. Bank deposit 50 000
4）cash sale of US$1 180
Dr. Cash 1 180
Cr. Sales revenue 1 180
5）pre-paid insurance for $12 000
Dr. Prepaid insurance 12 000
Cr. Bank deposit 12 000
6) Issued a one-month-term note ＄20 000 for the payment of accounts payable .
Dr. Accounts payable 20 000
Cr. Notes payable 20 000
7) purchased a piece of land as long-term investment for cash ＄10 000.
Dr. Land 10 000
Cr. Cash 10 000
8) purchased office equipment for cash ＄5 000.
Dr. Office equipment 5000
Cr. Cash 5000
9) purchased on account a lot of merchandise amounting ＄60 000.
Dr. Inventory 60 000
Cr. Accounts payable 60 000
10) made a sale of merchandise on account for ＄81 000
Dr. Accounts receivable 81 000
Cr. Sales revenue 81 000
11) paid cash in advance for two months’ rent ＄800.
Dr. Prepaid rent 800
Cr. Cash 800
12) collection from customers ＄70 000: ＄60 000 cash, ＄10 000 note–a one-month term note bearing 10.8% interest.
Dr. Cash 60 000
Notes receivable 10 000
Cr. Accounts receivable 70 000
13) paid ＄40 000 cash for accounts payable–liability item.
Dr. Accounts payable 40 000
Cr. Cash 40 000
14) paid other expenses ＄5 200 in cash.
Dr. Other expenses 5 200
Cr. Cash 5 200
15) paid cash for employees’ salaries ＄16 000 for the first four weeks of the month.
Dr. Salary expenses 16 000
Cr. Cash 16 000
16) payment of cash dividend ＄2 000.
Dr. Dividend 2 000
Cr. Cash 2 000
17) paid a $1 200 premium（费用）in cash for one year’s insurance in advance.
Dr. Prepaid Insurance 1 200
Cr. Cash 1 200
18) At the end of this month, $100 of prepaid insurance had expired(期满) or been used up.
Dr. Insurance Expense 100
Cr. Prepaid Insurance 100
19) The owner Andy invest $20 000 cash into business
Dr. Bank Deposit 20 000
Cr. Capital 20 000
20) Purchased a dental equipment(牙科设备) for $16,000 cash in bank(银行存款)
Dr. Dental equipment 16 000
Cr. Cash in bank 16 000
21) Purchase an air conditioner(空调)on credit for $16,000
Dr. Air conditioner 16 000
Cr. Account payable 16 000
22) Received Accounting service revenue $1500
Dr. Bank deposit 1 500
Cr. Service revenue 1 500
23) Sold goods on credit for $1000 that originally cost $600
Dr. Account receivable 1000
Cr. Sales revenues 1000
Dr. Cost of good sold(主营业务成本) 600
Cr. Inventory 600
24) Paid money owed to the transportation company $100
Dr. Account payable 100
Cr. Bank deposit 100
25) Received $150 cash from customer.
Dr. cash 150
Cr. Account receivable 150
26) Owner withdrew $100 cash for personal use
Dr. Drawings（资本退出）100
Cr. Cash 100
27) Customer- Janson owing $100 has gone bankrupt (破产)
Dr. Bad debts （坏账）100
Cr. Account receivable 100。