a.Dr Cash on hand $3928 Cr Capital $3928b.Dr Accounts payables $1055 Cr cash on hand $1055c.Dr Cash on hand $3700 Cr Capital $3700d. Dr General&Adminstrative---rent expense $1200 Cr Cash on hand $1200 e.Dr Accounts receivables $2025 Cr General&Adminstrative $2025f.Dr Supplies $245 Cr Accounts payables $245g.Dr Dr cash on hand $3000 Cr Accounts receivables $3000
会计分录 1、 debit: Cash---50000 credit: Paid-up capital(or stock)----50000 debit: Fixed assets---20000 credit: Paid-up capital(or stock)----200002. debit: Intangible assets (tenure)-60000 Fixed assets（building）---230000 credit: Cash------------------------------------43500 Long-term note payable -----------2465003、debit: Office allowance ---480 credit: Account payable --------------4804、debit: Fixed assets---17200 credit: Paid-up capital(or stock) -172005、debit: Fixed assets---2500 credit: Account payable ----25006、debit: Accrued wages ---800 credit: Cash --------------8007、debit: Cash----3500 credit:Prime operating revenue ---3500 (Tax payable -value added tax payable -Substituted money on VAT -***,若此公司是提供加工及修理修配等劳务等，需交增值税，中国一般纳税人17%税率，小规模3%税率，由于本题没有相关提示，税金科目略，）8、debit: Account payable ----450 credit: Cash--------------------450 9、debit: Account payable ----480 credit:Cash--------------------48010、debit: Fixed assets---1200 credit: Cash -----------1000 Fixed assets------------200 由于没提及折旧，故清理科目略去11、debit: Account receivable ----1300 credit: Prime operating revenue ---130012、debit: Accrued wages ---800 credit: Cash --------------------80013、debit: Cash----1300 credit: Account receivable ---130014、debit: Paid-up capital(or stock)---1800 credit: Cash-----------------------------1800
2011.1.1dr:account receivable 60000cr:inventory 600002011.12.31dr:bad debt expense 300（是1%的一半？不太确定，看题是说1%的一般，那就是0.5%）cr:provision 3002012.4.10dr:provision 250cr:account reveivable 2502012.6.9dr:account receivable 250cr:provision 250dr:cash and bank 250cr:account reveivable 250
