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the annual insurance amounting to 10$ went into effort on May 1. the prepaid insurance account was debited and cash credited on the same date . 5月1日的年度保险金额为10元，到了努力。预付保险帐户中扣除，并于同日现金存入。 预付保险费 the lawn service company`s lawn tractor was purchased for 10$ last year . the value of the lawn tractor at the end of its estimated four-year useful life was determined to be 10$. This information was made available to record amortization for May. 草坪服务公司的草坪拖拉机，去年为10美元的价格收购。草坪拖拉机在其估计4年使用寿命月底的价值被确定为10元。此信息可用来记录五月摊销。Amortization expense, lawn tractor摊销费用，草坪拖拉机累计摊销，草坪拖拉机entire summer`s service in April . the journal entry credited the Unearned Service Fees account when the payment was received. The monthly fee si 10$.客户支付的整个夏天`S在四月的服务。日记帐分录记入预收服务费帐户时收到付款。月租费10美元Unearned service fee10$预收服务费 Earned service fee10$酣畅服务费 the last weekly salary of 10$ was paid to employees on Friday ,May 27, emplyees are paid based on d five-day workweek最后周薪10美元，支付给员工上周五， 5月27日， emplyees基于对D为期五天的每周工作时间的支付salaries expense薪金费用薪酬支付 5月31日所赚取的收入为10元，但没有记录。Accounts receivable (rent receivable ) 应收账款（应收租金）Earned revenues ?挣收入坏帐费用估计为信用销售的2.0％ ，达10美元Bad debts expense坏账费用Allowance for doubtful accounts ?备抵呆帐。 Liuya `S 10应收账款被视为无法收回 Allowance for doubtful accounts备抵呆帐Accounts receivable ?应收账款Zhaojiangfei全额支付他以前核销的应收账款10美元已在2010年的书面Accounts receivable应收账款Allowance for doubtful accounts 备抵呆帐 Cash 现金 Accounts receivable 应收账款 三、Shengjianfeng construction company purchased a cement mixer for $. The mixer is expected to have a useful life of five years and a sabvage value of $. The company engineers estimate the mixer will have a usefulv life of hours , of which hours were used in 2010. the company`sv year and is December 31 Shengjianfeng建筑公司购买了10元一个水泥搅拌车。预计将有五年的使用寿命和一个价值10元sabvage的混频器。该公司的工程师估计调音台将有一个小时usefulv的生活，其中在2010年使用小时。公司SV一年，是12月31日 计算折旧费用： ）直线5月3日，购买商品Wangwenqiang公司根据下列条款： 10万元的价格，发票5月3日，信用条件为2 / 15 ， n/60 ， FOB装运点 Merchandise inventory 库存商品 Accounts payable ----Wangwenqia