asked in 社會與文化語言 · 1 decade ago

急急急!!!會計高手 幫幫忙!! (英文會計 很多 20點)



Accounts Receivable

Unexpired Insurance

Office Supplies Notes Payable

Accumulated Depreciation: Rental Equipment

Interest Payable

Salaries Payable

Income Taxes Payable

Income Taxes Expense

Interest Expense

Unearned Rental Fees

Capital Stock

Retained Earnings


Income Summary

Rental Fees Earned

Salaries Expense

Maintenance Expense

Rent Expense

Office Supplies Expense

Utilities Expense

Depreciation Expense

Accounts Payable

Prepaid Rent

Dividend Payable

Rental Equipment


12/1 Issued to John and Patty Driver 20000 shares of capital stock

in exchange for a total of $200000 cash.

12/1 Purchased for $240000 all of the equipmwnt formerly owned by

Rent-It. Paid $140000 cash and issued a one-year note payable

for $100000.

12/1 Paid $12000 to Shapiro Realty as 3 months' advance rent on the

rental yard and office formerly occupied by Rent-It.

12/4 Purchased office supplies on account from Modern Office Co.,

$1000. Payment due in 30 days. (These supplies are expected to

last for several months; debit the Office Supplies asset account.

12/8 Received $8000 cash as advance payment on equipmwnt rental

from McNamer Company. (Credit Unearned Rental Fees.)

12/12 Paid salaries for the first 2 weeks in December, $5200.

12/15 Excluding the McNamer advance, equipment rental fees earned

during the first 15 days of December amounts to $18000, of

which $12000 was received in cash.

12/17 Purchased on account from Earth Movers, Inc., $600 in parts

needed to repair a rental tractor. (Denit an expense account.)

Payment in due in 10 days.


12/23 Collectd $2000 of the accounts receivable recorded on 12/15.

12/23 Rented a backhoe to Mission Landscaping at a price of $250

per day, to be paid when the backhoe is returned. Mission

Landscaping ecpects to keep the backhoe for about 3 weeks.

Update 2:

12/26 Paid biweekly salaries, $5200.

12/27 Paid the account payable to Earth Movers, Inc., $600.

12/28 Declared a dividend of 10 cents per share, payable on 1/15.

Update 3:

12/29 Susquenna Equipment Rentals was named, along with Mission

Landscaping and Collier Construction, as a co-defendant in a

$25000 lawsuit filed on behalf of Kevin Davenport.

Update 4:

Mission Landscaping had left the rented backhoe in a fenced construction site owned by Collier Construction. After working hours on 12/26, Davenport had climbed the fence to play on parked construction equipment. While playing in the backhoe, he fell and broke his arm.

Update 5:

The extent of the company's legal and financial responsibility for this accident, if any, cannot be determined at this time. (Note: this event does not require a journal entry at this time, but may required disclosure in note accompanying the statements.)

Update 6:

12/29 Purchased a 12-month public-liability insurance policy for $9600. This policy protects the company against liability for injuries and property damage However, the policy goes into effect on 1/1, 2008, and affords no coverage for the injuries sustained by Kevin Davenport on 12/26

Update 7:

12/31 Received a bill from University Utilities for the month of

December, $700. Payment is due in 30 days.

12/31 Equipment rental fees earned during the second half of

December amounted to $20000, of which $ 15600 was

received in cash.

Update 8:


偏偏我是會計白痴 英文又爛 = =


要做什麼journal entry 還有 adjusting entry

adjusting entry是一個月調整一次的.


Update 9:

1. The advance payment of rent on 12/1 covered a period of 3 months.

2. The annual interest rate on the note payable to Rent-It is 6%.

3. Therental equipmwnt is being depreciated by the straight-line method over a period of 8 years.

4. Office supplies on hand at 12/31 are estmated at $ 600.

Update 10:

5.During December, the company earned $3700 of the rental fees paid in advance by McNamer Construction Co. on 12/8

6. As of 12/31, 6 days' rent on the bacjhoe rented to Mission Landscaping on 12/23 has been earned.

Update 11:

7. Salaries earned by employees since the last payroll date (12/26) amounted to

$1400 at month-end.

Update 12:

8. It is esuimated that the company is subject to a combined federal and state income taz rate of 40% of income before income taxes (total revenue minus all expenses other than income taxes). These taxes will be payable in 2008.

Update 13:


a. Journalize the December transactions.

b. Prepare the necessary adjusting entry.

c. Post the December transactions and adjusting entries tp ledger accounts.

Update 14:

d. Prepare a 10-column worksheet for the year ended 12/31.

e. Prepare an income statement and atatement of retain earning for the year ended 12/31, and a balance sheet (in report form) as of 12/31.

Update 15:

f. Prepare required disclosures to accompany the 12/31 financial statements. Your solution should include a separate note addressing each of the following :(1) depreciation policy, (2) maturity dates of major liabilities, (3) potential liability due to pending litigation.

Update 16:

h. Prepare an after-closing trial balance as of 12/31.

i. During December, this company's cash balance has fallen from $200000 to

$65000. Does it appear headedfor insolvency in the near future? Explain your reasoning.

Update 17:

j. Would it be ethical for Patty Driver to maintain the accounting records for this company, or must they be maintain by someone who is independent of the organization?

Update 18:

拜託 很懂會計的幫幫忙

教授說 要給我們一個機會


真的不想再被當了這學期 >< >< ><


做完E-mail 給我


拜託 幫幫忙



Update 19:






4 Answers

  • 1 decade ago
    Favorite Answer

    1.現金 2.帳戶應收帳款 3.不期滿保險

    4.辦公用品注意可付的 5.累積了貶值: 出租設備

    6.興趣可付的 7.薪水可付的 8.所得稅可付的

    9.所得稅費用10.使費用感興趣 11.不勞而獲的出租費用

    12.股本 13.保有了所得 14.被除數 15.收入摘要

    16.出租費用賺 17.薪水費用 18.維護費用

    19.租金費用 20.辦公用品費用 21.實效費用

    22.貶值費用 23.帳戶可付的 24.預付的租金


    12/1 對約翰發行了和佩蒂駕駛員 20000 股本的股票

    以交換總數為$200000 現金。

    12/1 從前為$240000 購買了所有的 equipmwnt 擁有被

    租用-它。 支付了$140000 現金和發行一年注意可付的


    12/1 當做 3個月的進步租金支付$12000 給夏皮羅不動產在那之上 出租碼和辦公室從前根據租金佔領-它。

    在出自現代的辦公室公司的帳戶上的 12/4個被購買的辦公用品, $1000. 在 30 天中的付款應得的東西。(這些補給被期望到最後好幾個月;記入借方辦公用品資產帳戶.12/8 正確而普遍接受的$8000 現金當做進步付款在 equipmwnt 上出租從 McNamer 公司. (信用不勞而獲的出租費用.)

    12/12個被支付的薪水最初 2個星期在十二月, $5200.

    12/15 排除 McNamer 進步,設備出租費用賺

    在十二月的最初 15 天期間共計$18000,

    哪些$12000 在現金中被收到。

    12/17 在來自地球行動者、公司的帳戶上購買, $600 部份地

    需要修理一個出租的牽引者。 (Denit 費用解釋.)

    付款在預定在 10 天中。

    帳戶應收帳款的 12/23 Collectd $2000 記錄在 12/15之上.

    12/23 以一價格的$250 租用了對任務景觀美化的一個拉鏟

    每天,被支付當拉鏟被歸還的時候。 任務

    景觀美化 ecpects 保存拉鏟大約 3 星期之久。

    12/26 支付了兩週一次的薪水,$5200 。

    12/27 支付了給付給地球行動者、公司,$600 的帳戶。

    12/28 宣佈一個每股票 10 分的被除數,可付的在 1/15之上.

    2009-02-25 14:44:25 補充:


    12/29個 Susquenna 設備出租被命名,連同任務一起

    景觀美化和 Collier 工程,當做一個共同被告在一

    $25000 訴訟代表凱文小書桌申請。

    2009-02-25 14:49:01 補充:

    任務景觀美化在被 Collier 工程擁有的一個被用籬笆圍住的工程位置中留下被租用的拉鏟。 在工作時間之後在 12/26之上, 小書桌攀登圍牆利用停車的工程設備。 當在拉鏟中玩的時候,他落下了而且弄斷了他的手臂。

    公司的範圍合法的而且對這一意外事件的財務責任,如果任何的,能夠在這次不被決定。 (附註: 這一個事件不在這次需要一個日記進入,但是可能在附註中需要了暴露

    2009-02-25 14:51:59 補充:

    12/29 為$9600 購買了一個 12 月的公共責任險政策。 這政策然而保護公司免於對受傷和財產損害責任,政策討論對 1/1,2008 的效果, 而且沒有對於被凱文小書桌維持的受傷負擔報導在 12/26之上

    12/31 為月收到了來自大學實效的一個帳單

    十二月,$700. 付款是預定在 30 天。

    2009-02-25 15:02:24 補充:

    1. 租金的進步付款在 12/1 涵蓋 3個月期間之上。

    2. 在附註上的年度利率可付的租用-它是 6%.

    3. Therental equipmwnt 被在 8 年期間內被直線方法貶值。

    4. 在手上的辦公用品在 12/31 點在$600 是 estmated 。

    2009-02-25 15:03:07 補充:

    5.在十二月期間,賺預先被 McNamer 工程公司所支付的出租費用的$3700 的公司在 12/8之上

    6. 從 12/31, 6 天起在被租用到任務景觀美化的 bacjhoe 上的租金在 12/23 已經被賺之上。 [ 在手上的辦公用品在 12/31 點在$600 是 estmated 。

    7. 自從被總計到的最後一個薪資帳冊日期 (12/26) 以後被受雇人員賺的薪水 $1400 在月-結束。

    8. 它是公司受制於組合的聯邦和州的收入 taz 所得稅前的 40% 收入的率的 esuimated 。(總數收入減所得稅之外的所有費用) 這些稅將在 2008 年是可付的

    2009-02-25 15:17:55 補充:

    抱歉abcd那裡我就沒有翻ㄌ,我翻到累垮ㄌ,對不起,請你不要見怪,我針希望我ㄉ翻譯能幫助你,我想你應該是不是要把它寫在日記簿裡之後在寫在標準是分類帳ㄉ總分類帳對ㄅ!!我在學校有學過,不過慢慢ㄉ學,我相信你會學會ㄉ。^^加油!!我相信你會ㄉ. 甘巴茶

    2009-02-27 15:39:49 補充:


    a. 記日記十二月交易。

    b. 準備必需的調整進入。

    c. 郵寄十二月交易而且調整進入 tp 分類帳帳戶。

    d. 因為那年結束了 12/31 ,準備一張 10 專欄的工作表單。

    e. 準備一份收入陳述和 atatement 保有賺因為那年結束了 12/31

    2009-02-27 15:41:00 補充:

    1, 和一個資產負債表 (以報告形式)當做 12/31.

    f. 為必需的暴露作好準備陪伴這 12/31個財務報表。 你的解決方案應該每個包括單獨的附註提出那在 :(之後1) 貶值政策 ,(2)成熟主要責任 (3)


    h. 準備一在-之後結束試驗平衡當做 12/31.

    i. 在十二月期間,這一公司現金餘款已經從$200000 掉下到

    $65000. 它在不久的將來內出現 headedfor 無力償還嗎? 解釋你的推論。

    j. 就佩蒂駕駛員而言,為這一家公司維持會計紀錄將會是倫理的,或他們一定要是不受組織的控制的某人的維持嗎?

    2009-02-27 15:44:38 補充:

    抱歉abcd那裡翻ㄌ。I'm sorry

    Source(s): , 試試看, 試試看
  • 6 years ago

    ●九州 娛樂 網站



    ● 真人百家樂彩金等你拿



    ●九州 娛樂 網站

  • 1 decade ago



    5.累計折舊( 租金設備 )6.應付利息7.應付薪資8.應付所得稅







    Source(s): 自己
  • 1 decade ago



Still have questions? Get your answers by asking now.