实用会计英语unit1讲义.ppt

MODULE 3 博学多才 Bank cheque 要求：请根据Exhibit 1-30中的银行支票(bank cheque)，为John Smith 登记该笔业务的普通日记账。 分析：John Smith 应根据该凭证借方记expense $100(car repair expense)，贷方记cash at bank $100。 1-62 MODULE 3 博学多才 2. Chart of Accounts (会计科目表) 会计科目表(Chart of accounts)，是针对特定目的而提供的会计整理表，附有账户名称与账号。为了便于编制会计凭证、登记账簿、查阅账目、实行会计电算化，为每个账户编一个固定的号码，简称科目编号。下面Exhibit 1-31是部分常见的会计科目的中英文翻译。 1-63 MODULE 3 博学多才 1-64 MODULE 3 博学多才 1-65 MODULE 3 博学多才 1-66 MODULE 3 博学多才 1-67 MODULE 3 博学多才 1-68 MODULE 3 博学多才 1-69 PROJECT 1 1-70 1. 背景：下面是不同的公司所发生的典型经济业务，涉及到期末账项调整。 任务： 请为这些公司做20X3年6月30日的期末账项调整(balance day adjustment) 请您根据所学的知识，编制期末账项调整分录，并登记入普通日记账。 经济业务： (1 Telephone expenses for June amount to $300. This amount has not yet been recorded because it is not payable until July. (2 On April 1, the firm receives $4000 for the following four months’ rent on surplus office space that they are letting out to a real estate agent. The amount received on April 1 is recorded as liability. (3 On June 1, Construction Consultants invest $10,000 of surplus cash with a local bank. Interest, at the rate of 12 percent per annum, is payable at the end of each three months. The first receipt of interest is due on September 1. (4 The engineers receive a retainer of $500 per month from a State Highways Department. The retainer is paid on the last day of each month and is recorded as revenue on the day of receipt. However, the Highways Department has overlooked to make the payment due on June 30. (5 The Secretary’s salary of $300 per week for the five days’ work and the week ending on Wednesday July 3 will be paid on July 3. (6 On February 1, the firm paid a $2,400 insurance premium for insurance cover for the next twelve months. The amount was recorded as an asset on February 1. (7 Depreciate office equipment, which cost $10,000 on April 1 and has an expected useful life of 5 years with an expected scrap value of $2000.