帮我做几道基础会计的英语题!QUESTION 1Think Tank Company has the following

帮我做几道基础会计的英语题!
QUESTION 1
Think Tank Company has the followingaccount balances at 31 December 20X1:(智囊团公司拥有以下的账户余额12月31日20 X1:)
Accounts Payable $12,000(应付帐款12000美元)
Accounts Receivable 8,000 (应收账款8,000)
Furniture 14,000 (家具14,000)
Insurance Expense 500 (保险费用500)
Cash 15,000 (现金15,000)
Cost of Goods Sold 7,000 (商品销售成本7,000)
Accumulated Depreciation (累计折旧
- Furniture 3,000 - 家具3,000)
Inventory 2,500 (库存2,500)
Interest Payable 2,000(应付利息2,000)
Rent Expense 3,000 (租赁费用3,000)
Sales 30,000 (销售30,000)
Wages expense 6,000 (工资支出6,000)
Depreciation – Furniture 1,000 (折旧 - 家具1,000)
Capital 10,000 (资本10,000)
Required:要求
(a) Prepare an income statement for the year ended 31 December 20X1.(编制20X1年度十二月三十一日止年度的损益表.)
(b) Prepare a balance sheet as at 31 December 20X1.( 编制20X1年12月31日的资产负债表.)
QUESTION 2
Swift Printing Company bought a machine for$280,000 on the 1 April 2011.It was estimated the machine could last for 5years with a residual value of $30,000 at the end of its useful life.(斯威夫特印刷公司在2011年4月1日买了一台机器$ 280,000.据估计,本机可能会持续5年,其使用寿命结束时剩余价值30,000元.)
Required:要求
Calculate the depreciation expense for the2 years ended 31 December 2011 and 31 December 2012 using:(计算折旧费用为2年,截至2011年12月31日到2012年12月31日使用:)
i.The Straight Line Method (直线法)
ii.The Double Declining BalanceMethod (双倍余额递减法)
iii.The Sum-of-Years’ DigitsMethod (年数总和法)
QUESTION 3
Below show the transactions of Gem GiftsShop for March 2013:(下面显示的宝石礼品店2013三月的交易)
Mar1 Helen starts a gifts shop with$60,000 cash as capital.(海伦开始一家礼品店$60,000现金作为资本.)
Mar3 Purchase with cash,gifts for resaleworth $12,000.(用现金购买,出售价值12000美元的礼物.)
Mar6 Made cash sales of $6,000.(Made cash sales of $6,000.)
Mar17 Made credit sales of $9,000.(创造了9000美元的销售信用.)
Mar31 Paid rent expense $3,600 with cash.(支付租金费用$3,600的现金.)
Required:要求
(a) Prepare journal entries to record the above transactions for Gem GiftsShop in March 2013.Narrations are not necessary.(准备日记帐分录记录,上述宝石礼品店在2013三月的交易.讲述的是不必要的.)
(b) Post all journal entries in (a) to the ledger accounts using the formatprovided below for the month of March 2013.(所有的记录(一)使用下面提供的3月2013月的格式分类账)
(c) Prepare the Trial Balance as at 31 March 2013.(准备试算表平衡,作为以起至2013年3月31日止.
PS:括号里的中文都是我用谷歌翻译的,不对的话请见谅!
zyzcb 1年前 已收到1个回答 举报

风中百合123 花朵

共回答了23个问题采纳率:87% 举报

我就回答2,不做报表,我暂时还是不敢误人子弟.以下答案仅供参考哈~
2、那个翻译应该是计算那两年年末所应计提的折旧
(1)2011末:【(280,000-30,000)/(5*12)】*8
2012末:【(280,000-30,000)/(5*12)】*(8+12)
(2)年折旧率:(2/5)*100%
2011末:280,000*【2/(5*12)】*8*100%
2012末:{280,000- 280,000*【2/(5*12)】*8*100%} *【2/(5*12)】*12*100%
(3)年折旧率:5/15 4/15 3/15 2/15 1/15
月折旧率:5/(15*12)……
2011末:【(280,000-30,000)*5/(15*12)】*8
2012末:【(280,000-30,000)*5/(15*12)】*4 +【(280,000-30,000)*4/(15*12)*8

1年前

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