00:10:00
问题已解决
这几个会计英语分录怎么写老师
温馨提示：如果以上题目与您遇到的情况不符，可直接提问，随时问随时答
你好，购入机器设备及其运输和保险费：
借：机器设备 20,000 贷：现金 20,000
借：机器设备（运输费） 2,000 贷：现金 2,000
借：预付保险费 480 贷：现金 480 注：若保险费是为了在途物资投保，应在货物到达并验收合格后，将预付保险费转入机器设备成本。
销售六个月订阅服务并收取款项（含销售税）：
借：现金 150 贷：营业收入 150
借：应交税费 - 销售税 25.50（150 * 17%） 贷：应交税费 - 销售收入税 25.50
出售一台机器设备：
借：固定资产清理 2,000 累计折旧 8,000 贷：固定资产 10,000
借：银行存款/现金 3,000 贷：固定资产清理 3,000
借：资产处置损益（或营业外收入）-2,000（假设亏损） 贷：固定资产清理 -2,000
完成建筑物翻新：
借：在建工程 65,000 贷：现金 65,000
建筑物翻新完成后： 借：固定资产 65,000 贷：在建工程 65,000
购买设备并签发一年期、利率为9%的票据：
借：固定资产 50,000 贷：应付票据 50,000
02/29 13:19
张乐老师 
02/29 13:21
用英文写的分录的话如下Purchased machinery:
Debit: Machinery 20,000
Credit: Cash 20,000
Debit: Freight-in 2,000
Credit: Cash 2,000
Debit: Prepaid Insurance 480
Credit: Cash 480
Sold a six-month subscription:
Debit: Cash 150
Credit: Unearned Revenue 150
Debit: Sales Tax Payable 25.50 (150 x 17%)
Credit: Sales Revenue 25.50
Sold a machine with accumulated depreciation:
Debit: Accumulated Depreciation 8,000
Debit: Machinery Disposal Account 2,000
Credit: Machinery 10,000
Debit: Cash 3,000
Credit: Machinery Disposal Account 3,000
Credit: Gain/Loss on Sale of Fixed Asset (Dr./Cr.) -2,000 (assuming loss)
Completed remodeling of an acquired building:
Debit: Building Improvements 65,000
Credit: Cash 65,000
Assuming no separate account for improvements, the cost would be added to the existing Building asset.
Purchased equipment using a one-year, 9% note payable:
Debit: Equipment 50,000
Credit: Notes Payable 50,000
阅读 726
描述你的问题，直接向老师提问
763
意见反馈
