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加下划线的是要求BUSINESS BACKGROUND商业背景BrightBooks is a business that buys educational books and materials and sells to wholesale and retail outlets. Owned by Dylan Bailey the business operates from a location near Ipswich, QLD, Australia. Motor Vehicles comprise 2 delivery trucks and a company car. Brightbooks 是一个购买教育书籍和材料并批发销售和零售的网点。由澳大利亚昆士兰附近的迪伦蓓丽国有企业经营。汽车车辆包括2辆卡车和一辆公司用车。 The business leases its premises from Springbok Land Company with quarterly lease payments in 2009 of $21,450 including GST, increasing to $22,880 including GST in 2010. The lease is paid on the last day of each quarter in advance for the following quarter. 这个企业从斯普林博克土地公司租赁房屋，在2009年每季度支付租赁费21450美元包括商品和消费税450美元的前提下，在2010年提高到22880美元，包括商品及消费税。租赁费是在每个季度的最后一天预付下一季度费用。The business also runs a book club with members entitled to discounts and special editions. Book club members pay an annual fee of $55 including GST with fees payable on 1st January for that calendar year ($35,000 net of GST was received on 1st January, 2009 and net $35,700 was received on 1st January 2010). 该公司还运营一个有会员折扣和特别版的图书俱乐部。俱乐部的会员交纳55美元年费包括消费税和费用在日历年的1月1日（2010-1-1日收到35000美元净额商品及服务税，在2010-1-1日收到净额35700美元）（注意会计年度） All sales and purchases are on credit unless otherwise stated. 所有的销售和购买都是信贷方式，除非有特别说明。BrightBooks is registered for GST reporting monthly on an Accrual [non-Cash] Basis.BB公司为商品及服务税报告在权责基下（非现金）注册BrightBooks INSTRUCTIONS: 指示Transactions from 1st July 2009 to 31st May 2010 have already been entered into the books. 交易从2009-7-1日到2010-5-31已经被记录进账。 The Trial Balances below show figures for the Adjusted Trial Balance at 30th June, 2009 and entries for this financial year to 31st May, 2010. 以下试算表展示了2009-6-30日调整后试算表和2010-5-31日本年度财政条目。TRIAL BALANCE OF BRIGHTBOOKS试算表?As at 31st May, 2010As at 30th June, 2009?Debit借Credit贷Debit借Credit贷Cash at Bank 银行现金$33,000?$35,600?Accounts Receivable 应收款$77,520?$62,000?Books/educational materials Inventory 材料存货$145,000?$145,000?Supplies on Hand 手上物资$3,000?$1,600?Prepaid Lease 预付租赁费??$19,500?Motor