专业英语会计分录

专业英语日记帐练习1.jan.1 the owner of Johnson company，deep and his friends，invested 75 000 in cash，land valuing 50 000 and equipment a valuing 73 000卡什博士兰德Equipment ACr .Capital2 . Jan . 1 Johnson company receive a long-term bank loan of 60 000。the bank agreed to lend the money to it for 3 years with the annual interest rate of 12% and the interest shall be paid annually at the year ends while thehow did the company make the entry on dec . 31？Jan 1 Dr. cash 60 000Cr .局域网60 000Dec 31 Dr. interest expense 600Interest payable 6600Cr .Cash 72003.Jan 1 buy the business insurance for one year costing 24 000，the bill has not paid yet。prepard insurance/unexpired insurance 24 000博士Cr .Account payable 24 0004 . Jan . 2 Johnson company purchased 10 000 raw materials on credit and the supplier agree to collect cash one month later。raw materials 10 000博士Cr .Account payable 10 0005 Jan 6 the company bought a company car at 11 000 for cash and cost 1 000 for transportation。Car 12000博士Cr .Cash 120006 . Jan . 7 the company paid to the manufacturing workers 10 000(all direct)和administra tive staffs 4 500(non manufacturing)。制造工资单10000博士。Salary expenses 4500Cr .Cash 145007 . Jan . 8 company moved all the finished goods，with the cost of 45 500，into warehouse ready for sale。finished goods 45500博士Cr .Work in process 455008.Jan 11 sale the product for 125 000。half of the sales were for cash，half on credit.also，it reported the cost of 40 000。cash 62500博士Account receivable 62500Cr .Sales revenue古德斯博士sold 40 000Cr .Finished goods 40 0009.Jan 31 company used bad debt allowance method to record bad debt expense。it recognized 6% of the ending balance of accounts receivable as the bad debt expense of that accounting period。bad debt expense 62500*6%=3750Cr . bad debt allowance 62500 * 6%=375010.jan31 record the accrual expense。(suppose the car is supposed to be used for 5 years。）insurance expense 2000博士Cr.preparid insurance 2000Depreciation expense 200博士Cr .Accumulated Depreciation 200Interest expense 600博士Cr .Interest payable 60011.Jan 31 close all the revenue account and expense account。sales revenue博士Cr .Income summaryIncome summary 51 050博士Cr .Salary expense 4500COGS 40000Bad debt expense 3750Insurance expense 2000Depreciation expense