admin管理员组文章数量:1530516
2024年4月26日发(作者：)
subsidiary ledger 明细分类账
salaries/
1）purchases of inventory in cash for ＄3 000
Dr. inventory 3000
Cr. cash 3000
2）sales on account of $10 000
Dr. accounts receivable 10 000
Cr. sales revenue 10 000
3) paid ＄50 000 in salaries & wages
Dr. wages & salaries expense 50 000
Cr. bank deposit 50 000
4）cash sale of US$1 180
Dr. cash 1 180
Cr. sales revenue 1 180
5）pre-paid insurance for $12 000
Dr. prepaid insurance 12 000
Cr. bank deposit 12 000
6) Issued a one-month-term note ＄20 000 for the payment of accounts payable.
Dr. Accounts payable 20 000
Cr. notes payable 20 000
7) purchased a piece of land as long-term investment for cash ＄10 000.
Dr. Land 10 000
Cr. Cash 10 000
8) purchased office equipment for cash ＄5 000.
Dr. office equipment 5000
Cr. Cash 5000
9) purchased on account a lot of merchandise amounting ＄60 000.
Dr. inventory 60 000
Cr. Accounts payable 60 000
10) made a sale of merchandise on account for ＄81 000
Dr. accounts receivable 81 000
Cr. Sales revenue 81 000
11) paid cash in advance for two months’ rent ＄800.
Dr. prepaid rent 800
Cr. Cash 800
Cr. Sales revenues 1000
Dr. Cost of good sold(主营业务成本) 600
Cr. Inventory 600
24) Paid money owed to the transportation company $100
Dr. Account payable 100
Cr. cash 100
25) Received $150 from customer.
Dr. cash 150
Cr. Account receivable 150
26) Owner withdrew $100 for personal use
Dr. Drawings（资本退出）100
Cr. Cash 100
27) Customer- Janson owing $100 has gone bankrupt (破产)
Dr. Bad debts （坏账）100
Cr. Account receivable 100
版权声明：本文标题：会计英语——精选推荐 内容由热心网友自发贡献，该文观点仅代表作者本人， 转载请联系作者并注明出处：https://m.elefans.com/xitong/1714062537a385431.html， 本站仅提供信息存储空间服务，不拥有所有权，不承担相关法律责任。如发现本站有涉嫌抄袭侵权/违法违规的内容，一经查实，本站将立刻删除。
发表评论