财务英语分录题翻译版本.docx

一． 登录日记账 P14.P17 Record the following entries in the general journal for Stephens Cleaning Company: (a) Invested $10000 cash in the business Bought office furniture for $2000 Bought equipment of $6000 on account Received $2200 in cleaning income Paid a quarter of the amount that is owed on the equipment (a) Cash 10000 Stephens, Capital 10000 (b) Office Furniture 2000 Cash 2000 (c) Equipment 6000 Accounts payable 6000 (d) Cash 2200 Cleaning Income 2200 (e) Accounts payable 1500 Cash 15000 1。登录日记账 p14.p17 记录斯蒂芬斯清洁公司的一般日记中的下列条目： 1）在该业务上投资 10000 美元的现金 2）为 2000 美元购买的办公家具 3）购买 6000 元的设备 4）在清洁收入中获得 2200 美元 5）支付所欠设备的四分之一的金额 1）现金 10000 斯蒂芬斯，首都 10000 2）办公家具 2000 现金 2000 3）设备 6000 应付账款 6000 4）现金 2200 清洗收入 2200 5）应付账款 1500 现金 15000 二． 应收票据及利息收回核算及会计分录 P37.P38 Let ’stake for instance the information in Example 2.8 (The next day, on February 9, Dickson Hunter issued a note on Ted Lott to replace the debt he owed.) Suppose Dickson Hunter ’snote was conditioned for 90 days with an annual interest rate of 10%. Then Ted had to calculate: Duration of Note: Days remaining in Feb. 19(28-9=19) Days in Mar. 31 Days in April 30 Days in May + 10 Total days 90 Interest of Note: Interest =Note Value *Interest Rate *Duration =550*10%*90/360 =13.75 On the maturity date, Ted’sbook entry would be: May 10 Cash 563.75 Notes Receivable 550 Interest Income 13.75 Assume that on March 14, Farm Land Products received a 12% ,30-day note from the customer, J.Halsted, in settlement of the existing account receivable of $1500. Journalize the entry for this transaction and the collection on the maturity date. Cash =1500*(1+12%/12)=1515 Mar. 14 Notes receivable 1500 Accounts receivable 1500 Apr. 13 Cash 1515 Notes Receivable 1500 Interest Income 15 2。应收票据及利息收回核算及会计分录 p37.p38 让我们举个例子例 2.8 中的信息（下一天， 2 月 9 日，迪克森猎人发出注意特德洛特代替他所欠的债。 ）假设迪克森猎人的注意是有条件的 90 天，年利率为 10%。然后泰德不得不计算： 注意持续时间： 剩下的日子在 2 月 19 日（ 28-9 = 19） 3月 31日天 4月 30日天 5月 10日 总的 90天 票据利息： 利息 =票据价值 * 利率 *持续时间 =550*360*90/10% = 13.75 在到期日，泰德的书将是： 5 月