会计英语(第二版)第一章中英文互译

会计英语第一章

Exercises

1-1

The 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 the

Translation:

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

1-2

Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:

1)Added additional investment, receiving cash

2)Purchased supplies on account

3)Returned defective supplies purchased on account and not yet paid for

4)Received cash as a refund from the erroneous overpayment of an expense

5)Charged customers for services sold on account

6)Paid salary expense

7)Paid a creditor on account

8)Received cash on account from charge customer

9)Paid cash for the owner’s personal use

10)Determined the amount of supplies used during the month

Translation :

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。

1）收到增加的现金投资

2）赊购物资

3）退回仍未付款的缺损物资

4）收到由于错误多付的现金

5）收到顾客赊欠服务性款项

6）支付薪水

7）支付债权人欠款

8）收到顾客赊欠款项

9）支付现金给使用者自用

1-3

C Fraser is engaged in a service business. Summary financial data for October are presented in equation form as follows. Each line designated by a number indicates the effect of a transaction on the equation. Each increase and decrease in capital, except transaction (2) and (5), affects net income.

CF是一个从事服务行业的公司，总结10月份的财务信息在会计等式中如下表。每一行都用一个数字指定一个业务对会计等式的影响。每一项权益的增加或者减少除2和5之外都影响净收益

Cash + Supplies + land = Liabilities + Capital

现金+ 物料+ 土地= 负债+ 资本

Bal. 12000 540 4000 1540 15000

(1)+6000 -6000

(2)+3200 +3200

(3)-1200 -1200

(4)+800 +800

(5)-750 -750

(6)-1500 -1500

(7)___ -630 ___ ___ -630

Bal. 5 750 710 10000 840 15620

Describe each transaction based on the summary above.

描述上述总结里面的每一项业务。

1)Sold land for cash $6,000

2)Received cash from owner as investment , $3,200

3)Withdrawal $ 1,200

4)Purchased supplies on account $800

5)Paid cash to owner for personal use $750

6)Paid account payable $1,500

7)Determined the amount of supplies used the month $630

Translation :

1)出售价值6000美元的土地，收到现金

2)所有者自己投资3200美元

3)提存1200美元

4)赊购800美元的原材料

5)所有者自己提取750美元供自己使用

6)支付1500美元的应付账款

7)消耗了630美元的原材料

1-4

The data,exclusive of the amount of capital,are summarized as follows: