下面是会计专业英语写分录,非常着急!帮下忙ApirdStewardopenedaadvertisingbusinessandduringashortasanagentcompletedthesebusinesstransactions:1,Invested$50000incashandofficeequipmentwitha$20000fairvalueinan

Question

下面是会计专业英语写分录,非常着急!帮下忙
Apird Steward opened a advertising business and during a short as an agent completed these business transactions:
1,Invested $50000 in cash and office equipment with a $20000 fair value in an advertising agency she called Stewart A advertising.
2,Purchased land valued at $60000 and a small office building valued at $230000,paying $43500 cash and signing a long-term note payable to pay the balance over a period of years.
3,Purchased office supplies on credit,$480.
4,Steward conntributed her personal automobile,which had a $17200 fair value,for exclusive use in the business.
5,Purchased additional office equipment on credit,$2500.
6,Paid the office secretary's salary,$800.
7,Sold an advertisement and collected a $3500 cash fee on the sale.
8,Paid $450 for a magazine advertisement that had alreadly appeared.
9,Paid for the supplies purchased on credit in transacction 3.
10.Purchased a new typewriter for the business,paying$1000 cash plus an old typewriter carried in the accounting records at $200.
11.Completed a marketing research assignment on credit and billed the client$1300.
12.Paid the secretary’s salary,$800.
13.Received payment in full for the marketing research of transaction 11.
14.Stewart withdrew $1800 from the business to pay personal expense.

Answer 1

会计分录
1、 debit: Cash---50000
credit: Paid-up capital(or stock)----50000
debit: Fixed assets---20000
credit: Paid-up capital(or stock)----20000
2. debit: Intangible assets (tenure)-60000
Fixed assets（building）---230000
credit: Cash------------------------------------43500
Long-term note payable -----------246500
3、debit: Office allowance ---480
credit: Account payable --------------480
4、debit: Fixed assets---17200
credit: Paid-up capital(or stock) -17200
5、debit: Fixed assets---2500
credit: Account payable ----2500
6、debit: Accrued wages ---800
credit: Cash --------------800
7、debit: Cash----3500
credit:Prime operating revenue ---3500
(Tax payable -value added tax payable -Substituted money on VAT -***,若此公司是提供加工及修理修配等劳务等,需交增值税,中国一般纳税人17%税率,小规模3%税率,由于本题没有相关提示,税金科目略,）
8、debit: Account payable ----450
credit: Cash--------------------450
9、debit: Account payable ----480
credit:Cash--------------------480
10、debit: Fixed assets---1200
credit: Cash -----------1000
Fixed assets------------200
由于没提及折旧,故清理科目略去
11、debit: Account receivable ----1300
credit: Prime operating revenue ---1300
12、debit: Accrued wages ---800
credit: Cash --------------------800
13、debit: Cash----1300
credit: Account receivable ---1300
14、debit: Paid-up capital(or stock)---1800
credit: Cash-----------------------------1800