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

中級會計的習題翻譯

題意一直看不太懂,希望高手可以幫我翻譯一下喔

Bradford Machine Copmany maintains a general ledger account for each class

of inventory, debting such accounts for increases during the period and crediting

them for decreases. The transcations below relate to the Raw Materials

inventory account, which is debit for materials purchased and credit for materials

requisitioned for use.

1. An invoice for $8100, terms f.o.b. destination, was received and entered

January 2, 2011. The receiving reports shows that the materials were received

December 28, 2010.

2. Materials costing $7300 were returned to the supplier on December 29, 2010,

and were shipped f.o.b. shipping point. The return was entered on that date,

even thought the materials are not expected to reach the supplier's place

of business until January 6, 2011.

3. Materials costing $28000, shipped of f.o.b. destination, were not entered by

December 31, 2010, "because they were in a railroad car on the

company's siding on that date and had not been unloaded"

4. An invoice for $7500, terms f.o.b. shipping point was received and entered

December 30, 2010. The receiving report shows that the materials were received

January 4, 2011, and the bill of lading shows that they were shipped January 2,

2011.

5. Materials costing $19800 were received December 30, 2010, but no entry was

made for them because"they were ordered with a specified delivery of no earlier

than January 10, 2011."

1 Answer

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  • 1 decade ago
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    Bradford Machine Copmany maintains a general ledger account for each class

    of inventory, debting such accounts for increases during the period and crediting

    them for decreases. The transcations below relate to the Raw Materials

    inventory account, which is debit for materials purchased and credit for materials

    requisitioned for use.

    Bradford機器公司保存各種不同的存貨日記帳, 當金額增加時則借記存貨帳戶, 金額減少時貸記存貨帳戶. 以下的交易是關於原料存貨帳, 在購買時借記原料存貨, 領用時則貸記原料存貨.

    1. An invoice for $8100, terms f.o.b. destination, was received and entered

    January 2, 2011. The receiving reports shows that the materials were received

    December 28, 2010

    1.2011年1月2日收到金額$8,100, 條件為f.o.b. 終點交貨的一筆發票, 而簽收報告記載此筆原料存貨於2010年12月28日收到.

    2. Materials costing $7300 were returned to the supplier on December 29, 2010,

    and were shipped f.o.b. shipping point. The return was entered on that date,

    even thought the materials are not expected to reach the supplier's place

    of business until January 6, 2011.

    2. 2010年12月29日退回供應商成本為$7,300 的原料存貨, 條件為f.o.b. 起運點交貨. 此筆退貨於當日入帳, 但供應商卻於2011年1月6日才收到這筆退貨.

    3. Materials costing $28000, shipped of f.o.b. destination, were not entered by

    December 31, 2010, "because they were in a railroad car on the

    company's siding on that date and had not been unloaded"

    3. 2010年12月31日的一筆原料存貨,成本為$28,000, 條件為f.o.b. 終點交貨,因為用火車運送且尚未裝載而未入帳.

    4. An invoice for $7500, terms f.o.b. shipping point was received and entered

    December 30, 2010. The receiving report shows that the materials were received

    January 4, 2011, and the bill of lading shows that they were shipped January 2,

    2011.

    4.2011年1月4日收到一筆$7,500, f.o.b.起運點交貨的發票, 簽收單顯示此筆存貨己於2010年12月30日收到, 而提貨單上的運送日期則是2011年1月2日.

    5. Materials costing $19800 were received December 30, 2010, but no entry was

    made for them because"they were ordered with a specified delivery of no earlier than January 10, 2011."

    5. 2010年12月31日己收到一筆成本$19,800的原料存貨, 但因此筆訂單有一特別條款規定訂貨日期不可早於2011年1月10日而尚未入帳.

    Source(s): 自已
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