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会计题目翻译1.BalanceperbooksonNovember30·········$12,1731.BalanceperbooksonNovember302.NSFcheckfromJ.Smithinpaymentofaccount3.Collectionof$3,000,4-month,9%notewitha$30collectionfee.Nointeresthadbeena

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会计题目翻译 1.Balance per books on November 30 ·········$12,173
1.Balance per books on November 30
2.NSF check from J.Smith in payment of account
3.Collection of $3,000 ,4-month,9% note with a $30 collection fee.No interest had been accured
4.A check written by James to Green for equipment on November 10 was record as $463 but correctly cleared the bank as $436
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答案和解析
1.十一月三十号的帐户结余是$12,173
2.J.Smith用来付账的支票跳票了 (NSF=nonsufficient fund=跳票)
3.一张James在十一月十号写给Green的用于购买器械的支票被错误的记账成$463,不过银行按照正确的款项,$436,划账了.(就是支票上写了正确的数目$436,但会计记帐时记错了为$463).