会计英语答案

会计英语答案

Chapter 1

E-1: a-6 b-4 c-2 d-3 e-11 f-1 g-5 h-7 i-9 j-8 k-10

E-2: 1. Page 2 2. Page5-6 3. Page 2-3 4. AICPA FASB GASB SEC AAA 5. Page 8 E-3: F T T F F

Chapter 2

E-1: a-1 b-6 c-4 d-10 e-9 f-3 g-7 h-8 i-5 j-2 E-2

Increaseed by debits: Asset Accounts, Expense Accounts

Decreaseed by debits: Liabilities Accounts, Owners’ equity Accounts, Revenuee Accounts Increaseed by credits: Liabilities Accounts, Owners’ equity Accounts, Revenuee Accounts Decreaseed by credits: Asset Accounts, Expense Accounts E-3

1. Cash 24,000 Capital Stock 24,000 2. Cash 150,000

Convertible Bonds Paqyable 150,000 3. Land 2,300 Accounts Payable 2,300 4. Accounts Receivable 18,000 Sales 18,000 5. Bonds Paqyable 80,000 Common(or Capital) Stock 80,000 6. Salaries Paqyable 4,000 Cash 4,000 7. Truck 5,000 Cash 5,000 8. Retained Earnings 7,000 Dividend Payable 7,000 9. Accounts Payable 9,300 Cash 9,300 10. Cash 851,000

Sales 851,000 12. Cash 23,000

Accounts Receivable 23,000 13. Advertising Expenses 10,000 Cash 10,000 E-4

(1) Collected the account receivable of $10,000.

(2) A $20,000 loan was arranged with bank. (3) Purchased $15,000 of land for cash.

(4) Paid salaries of $9,000 for cash for this month. (5) Sold goods on account of $60,000.

Chapter 3

E-1:

1.CR 2.CP 3.CP 4.CP 5.J 6.CR 7.P 8.CR 9.CR 10.P 11.J 12.S 13.CP 14.S E-2: 1.b 2.c 3.a 4.b 5.c 6.a E-3:

1.T 2.T 3.T 4.T 5.T 6.F 7.F E-4:

1. Inventory Accounts Payable ( in Purchases Journal )

2. Cash Notes Payable ( in Cash Receipts Journal )

3. Accounts Receivable Service Revenue ( in Generral Journal )

4. Utilities Expense Accounts Payable ( in Generral Journal )

5. Withdrawals Cash ( in Cash Payments Journal)

6. Supplies Accounts Payable ( in Purchases Journal )

7. Land Cash ( in Cash Payments Journal)

8. Accounts Payable Cash ( in Cash Payments Journal)

9. Accounts Payable Cash ( in Cash Payments Journal)

10. Prepaid Rent Cash ( in Cash Payments Journal)

11. Cash 8.F 9.T

3,500

3,500 5,000 5,000 3,600 3,600

200 200

1,800 1,800 300 300

40,000 40,000

4,062 4,062

3,500 3,500

600 600

5,000

Land 3,800 Gains on disposal of Land 1,200

( in Cash Receipts Journal )

12. Building 8,000

Notes Payable 8,000

( in Generral Journal )

13. Cash 3,000

Service Revenue 3,000

( in Cash Receipts Journal )

14. Salary Expense Cash ( in Cash Payments Journal)

Chapter 4

E-1: 1.c 2.g 3.h 4.a 5.d 6.e 7.f 8.b

E-2: 1.e 2.d 3.d 4.c 5.c 6.b 7.b 8.a 9.b

E-3: 1.F 2.T 3.F 4.T 5.T 6.T 7.F 8.T 9.T 10.F E-4:

Mar. 2: Accounts Receivable——LE.Wooten Sales Revenue Mar. 3: Inventory Accounts Payable——Wood Plaza Mar. 4: Cash Sales Revenue Mar. 5: Furniture Cash Mar. 8: Cash Interest Revenue Mar. 9: Accounts Receivable——Cortez.Co. Sales Revenue Mar. 10: Inventory Cash Mar. 12: Cash Accounts Receivable——LE.Wooten Mar. 14: Accounts Payable——Wood Plaza Cash Mar. 15: Supplies Accounts Payable——Villa Corp Mar. 15: Accounts Receivable——http://www.77cn.com.cnnd Sales Revenue Mar. 22: Furniture Accounts Payable——Wood Plaza Mar. 25: Insurance Expense 1,800

1,800

2,350

2,350 5,900

5,900 3,400

3,400 1,080

1,080 2,400 2,400 6,250 6,250 770 770 2,350 2,350 5,900 5,900 680 680 740 740 775

775 1,345

Cash 1,345 Mar. 31: Salary Expense 5,100

Cash 5,100 Mar. 31: Depreciation Expense 1,000

Accumulated Depreciation——Furniture 1,000

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