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后天就考了~囧,还不怎么会完整的英语会计分录,a)\x05Texasbeginsbusinesswith$20,000cashb)\x05Healsocontributesacarvaluedat$35,000c)\x05HebuysofficefurniturefromGeoff’sU’savetothevalueat$10,000d)\x05Heborrow

题目详情
后天就考了~囧,还不怎么会完整的英语会计分录,
a)\x05Texas begins business with $20,000 cash
b)\x05He also contributes a car valued at $35,000
c)\x05He buys office furniture from Geoff’s U’save to the value at $10,000
d)\x05He borrows $10,000 from ABC Finance
e)\x05He pays $5,000 owing to Geoff’s U’save
f)\x05On 1 October 2001,an annual insurance premium of $2400 was paid.Prepare the entry at the end of the financial year at 31th December.
g)\x05The company has reveived two months rent in advance on a shop they lease out.Current monthly rental is $900
h)\x05$2000 has been paid to cover advertising from January to June of 2002.prepare the entry at the end of the financial year at 31th March.
i)\x05Commission was owing to the company on some sales made in March.The sales involved amounted to $10,000 and the commission was due at 15% on sales.
j)\x05Accounts owing at balance date were for:
Wage $560
Electricity $110
Vehicle Repairs $150
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答案和解析
a).Dr:Bank 20,000Cr:Texas Capital 20,000b).Dr:Car 35,000Cr:Texas Capital 35,000c).Dr:Furniture 10,000Cr:Accounts payable 10,000d).Dr:Bank 10,000Cr:loan 10,000e).Dr:Accounts payable 5,000Cr:Bank 5,000f...