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Anonymous asked in 教育與參考其他:教育 · 1 decade ago

會計英文題目 請幫忙解答

會計英文題目 請幫忙解答

Completed blueprints on a carport and billed client 1200 for service.

這題是完成carport的設計圖和客戶billed服務收入嗎?

那billed在此是表示尚未收現,而需以應收收入來入帳嗎?

下面這題的bills是以現金入帳嗎?這兩題有何差別?差別在哪?

Sells a house and lot for B.kidman; bills B.kidman 3200 for realty service provided.

這是調整分錄 請大大幫忙解答

不一定要翻譯 但請給我一些題解

1.$500 of supplies have been used during the month.

2.Travel expense incurred but not paid on May31,2008,$200.

3.The insurance policy is for 2 years.

4.$1000 of the balance in the unearned service revenue account remains unearned at the end of the month.

5.May 31 is a Wednesday, and employees are paid on Fridays. Modine Consulting has two employess, who are paid 700 each fpr a 5-day week.

6.The office furniture has a 5-year life with no salvage value. It is being depreciated at $160 per month for 60 months.

7.Invoices representing $1000 of services performed during the month have not been recorded as of May 31.

感恩:)

1 Answer

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  • 1 decade ago
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    Completed blueprints on a carport and billed client 1200 for service.

    完成車棚設計圖,並向客戶請款$1200。billed應該是請款的意思。借記:Accounts receivable 1200 貸記:Service revenue 1200

    Sells a house and lot for B.kidman; bills B.kidman 3200 for realty service provided.

    一樣只有提到bill,沒有像是cash collected等收現的單字,所以一樣用應收帳款入帳。

    調整分錄:

    1.$500 of supplies have been used during the month.

    這個月用掉了價值$500的文具用品。

    這要依據當初買進文具用品時所做分錄來調整。先假設當初買進$800文具用品,以此解說。

    狀況一(先實後虛):

    當初買進時,借:Supplies 800 貸:Cash 800 。

    則此月底調整,借:Supplies expense 500 貸:Supplies 500。

    狀況二(先虛後實):

    當初買進時,借:Supplies expense 800 貸:Cash 800。

    則此月底調整,借:Supplies 300 貸:Supplies expense 300。

    2.Travel expense incurred but not paid on May31,2008,$200.

    May31,2008發生交通費(差旅費)$200,尚未付現。

    這應該不是什麼調整分錄吧,就直接借:Travel expense 200 貸:Accounts payable 200

    3.The insurance policy is for 2 years.

    保險以2年為期的意思。概念跟第1題很像,只是科目改為 Insurance expense(保險費) 與 Prepaid insurance(預付保險費)。

    4.$1000 of the balance in the unearned service revenue account remains unearned at the end of the month.

    預收收入帳戶餘額$1000本月已收取。

    借:Unearned service revenue 1000 貸:Service revenue 1000。

    5.May 31 is a Wednesday, and employees are paid on Fridays. Modine Consulting has two employess, who are paid 700 each fpr a 5-day week.

    May31是星期三,員工薪資在星期五付。M顧問公司有兩個員工,(後面看不太懂)...每個員工一週工作五天,一週給700,醬嗎?

    反正就借:Salaries expense(薪資費用) 貸:Salaries payable(應付薪資)

    6.The office furniture has a 5-year life with no salvage value. It is being depreciated at $160 per month for 60 months.

    辦公設備有五年使用期限、無殘值。產生折舊每月$160,共會有60個月。

    借:Depreciation expense 160

    貸:Accumulated drpreciation 160

    7.Invoices representing $1000 of services performed during the month have not been recorded as of May 31.

    單據(憑證)表示,有$1000服務執行了,但沒有登帳。

    借:Accounts receivable 1000

    貸:Service revrnue 1000

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    *討論用,不代表正確答案

    Source(s): 自己猜的
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