会计分录中英文试题及答案

1,从银行提取现金8000元，以备发放本月工资。

From the bank to withdraw cash from a 8000$, for issuing this month salary. 借：库存现金 8000 贷：银行存款 8000

借：应付职工薪酬 8000 贷：库存现金 8000

2,从银行借入期限三月贷款100000元，存入银行

From the bank loan period march a loan of 100000 RMB, the bank 2、借：银行存款 100000 贷：短期贷款 100000

3,企业购入设备一台，买价24000元，包装费300元，运输费700元，不需安装，直接交付使用。

Enterprise purchase equipment one, purchase price is 24000 yuan, packing charge 300 yuan, shipping cost is 700 yuan, do not need to install, direct delivery and use. 借：固定资产 25000 贷：银行存款 25000

4,购入乙材料8000千克，每千克0.5元，运杂费40元，税款及运费以银行存款支付，材料尚未到。

Buy b material 8000 kg, 0.5 yuan per kg, carry forty yuan, tax and freight to bank deposit payment, material not to.

借：材料采购—乙材料 4040

应交税金—应交增值税(进项税额) 680 贷：银行存款 4720

5,上述乙采购验收入库。

The above b procurement check incoming. 借：原材料—乙材料 4040 贷：材料采购—乙材料 4040

6,计提固定资产折旧，车间使用的固定资产折旧1400元，厂部使用设备折旧800元。

Withdrawal fixed assets depreciation, workshop use of depreciation of fixed assets of 1400 yuan, 800 yuan factory use equipment depreciation. 借：制造费用 1400 管理费用 800

贷：累计折旧 2200

7,以银行存款支付行政管理部门本月的水电费300元。

To bank deposits pay administration department this month's water and electricity is 300 yuan. 借：管理费用 300 贷：银行存款 300

8,结转本月已销产品生产成本228000元

Carry forward this month already pin product production cost is 228000 yuan 借：主营业务成本 228000 贷：库存商品 228000

9,某厂12月末有关帐户余额如下，转入“本年利润”帐户：主营业务收入300000元，其他业务收入40000元，营业外收入2300元。

A factory at the end of 12 the account balance as follows, to \main business income is 300000 yuan, other business income is 40000 yuan, non-operating income is 2300 yuan.

借：主营业务收入 300000 其他业务收入 40000 营业外收入 2300 贷：本年利润 342300

10,收到国家投入资金200000元，存入银行。 Receiving countries invested 200000 yuan, in the bank. 借：银行存款 200000 贷：实收资本 200000

11,根据合同规定，预收乙公司货款36000元，存入银行。

According to the contract stipulations, advances from company b payment of 36000 yuan, in the bank.

借：银行存款 36000 贷：预收账款 36000

12,结转本月发生的制造费用38200元至生产成本

Carry forward this month happen manufacturing cost 38200 yuan to the cost of production 借：生产成本 38200 贷：制造费用 38200

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