财务英语分录题翻译版(1)教学文案

财务英语分录题翻译

版(1)

一．登录日记账P14.P17

Record the following entries in the general journal for Stephens Cleaning Company:

(a)Invested $10000 cash in the business

(b)Bought office furniture for $2000

(c)Bought equipment of $6000 on account

(d)Received $2200 in cleaning income

(e)Paid a quarter of the amount that is owed on the equipment

(a)Cash 10000

Stephens, Capital 10000

(b)Office Furniture 2000

Cash 2000

(c)Equipment 6000

Accounts payable 6000

(d)Cash 2200

Cleaning Income 2200

(e)Accounts payable 1500

Cash 15000

1。登录日记账p14.p17

记录斯蒂芬斯清洁公司的一般日记中的下列条目：

1）在该业务上投资10000美元的现金

（2）为2000美元购买的办公家具

（3）购买6000元的设备

（4）在清洁收入中获得2200美元

（5）支付所欠设备的四分之一的金额

（1）现金10000

斯蒂芬斯，首都10000

（2）办公家具2000

现金2000

（3）设备6000

应付账款6000

（4）现金2200

清洗收入2200

5）应付账款1500

现金15000

二．应收票据及利息收回核算及会计分录

P37.P38

Let’s take for instance the information in Example 2.8 (The next day, on February 9, Dickson Hunter issued a note on Ted Lott to replace the debt he owed.) Suppose Dickson Hunter’s note was conditioned for 90 days with an annual interest rate of 10%. Then Ted had to calculate:

Duration of Note:

Days remaining in Feb. 19(28-9=19)

Days in Mar. 31

Days in April 30

Days in May + 10

Total days 90

Interest of Note:

Interest =Note Value *Interest Rate *Duration

=550*10%*90/360

=13.75

On the maturity date, Ted’s book entry would be:

May 10

Cash 563.75

Notes Receivable 550

Interest Income 13.75

Assume that on March 14, Farm Land Products received a 12% ,30-day note from the customer, J.Halsted, in settlement of the existing account receivable of $1500. Journalize the entry for this transaction and the collection on the maturity date.

Cash =1500*(1+12%/12)=1515

Mar. 14

Notes receivable 1500

Accounts receivable 1500

Apr. 13

Cash 1515

Notes Receivable 1500

Interest Income 15

2。应收票据及利息收回核算及会计分录p37.p38

让我们举个例子例2.8中的信息（下一天，2月9日，迪克森猎人发出注意特德洛特代替他所欠的债。）假设迪克森猎人的注意是有条件的90天，年利率为10%。然后泰德不得不计算：

注意持续时间：

剩下的日子在2月19日（28-9 = 19）

3月31日天

4月30日天

5月10日

总的90天

票据利息：

利息=票据价值*利率*持续时间

= 550 * 360 * 90 / 10%

= 13.75

在到期日，泰德的书将是：

5月10日

现金563.75

应收票据550

利息收入13.75

假设3月14日，农场土地的产品获得了12%、30天注意从顾客、J.霍尔斯特德，在现有的1500美元的应收账款结算。分录录入此交易和收藏在到期日。

现金= 1515 *（12 + 12% / 1）= 1500

3月14日

应收票据1500

应收账款1500

4月13日

现金1515

应收票据1500

利息收入15

三．销货成本及期末存货会计核算 P39

For inventory taking, let’s assume that Whitman Company purchased inventory , lawn mowers, for $8000 when it was established on March 1. In its operation during the month, Whitman purchased inventory $20000, the balance on March 31 was $12000. But on March 31, Whitman purchased another lot of inventory, $1000. Inventory was then shown as follow:

Beginning inventory $8000

Net purchases 21000(20000+1000)

Cost available for sale 29000

Ending inventory 13000(12000+1000)

Cost of goods sold $16000

If on March 31, the end of the month , the additional $1000 is not counted, cost of goods sold will be $1000 higher, and gross revenue and next income will be understated by $1000

3。销货成本及期末存货会计核算P39

清查，让我们假设怀特曼公司购买库存，割草机，为8000美元时，它成立于3月1日。在其运营的一个月内，怀特曼购买的库存为20000美元，3月31日的

余额为12000美元。但在3月31日，怀特曼购买了另一个大量的库存，1000美元。库存，然后显示如下：

开始库存8000美元

网购21000（20000 + 1000）

成本可供出售29000

期末库存13000（12000 + 1000）

商品销售成本16000美元

如果在3月31日，这个月底，另外的1000元不算，销售成本将高出1000美元，而总收入和未来收入被低估了1000美元

四．赊销账款及收回会计分录 P34

On February 8 after Ted Lott provided law services to a client, Dickson Hunter Co., he received from the client a promise of paying $550 for the law service. So the entry would be:

Feb. 8

Accounts Receivable 550

Fees Income 550

The next day, on February 9, Dickson Hunter issued a note to Ted Lott to replace the debt he owed. The entry in Ted’s book was as follows:

Notes Receivable 550

Accounts Receivable 550

4赊销账款及收回会计分录P34。

在泰德洛特提供了法律服务客户2月8日，迪克森猎人有限，他收到客户承诺支付550美元的法律服务。因此，该条目将是：

2月8日

应收账款550

手续费收入的550

2月9日的一天，，迪克森猎人发出照会Ted Lott代替他所欠的债。在泰德的书的条目如下：

应收票据550

应收账款550

五．直线及单位产量折旧核算P48 P54

For illustration, let’s assume that Lot Law Firm, on Feb.26 , buys 5 computers for its clerical use. The computers cost $20000, each at $4000, and are estimated a 4-year useful life, with total residual value of $2500, each at $500. With the above formula, the annual of depreciation expense is calculated as:

Annual Depreciation Expense= ($20000-$2500)/4=$4375

The entry to record the straight –line depreciation each year is :

Depreciation Expense 4375

Accumulated Depreciation ,computers 4375

为了便于说明，我们假设很多法律公司，2月26日，买5台电脑使用的文书。电脑成本20000美元，每4000美元，预计4年的使用寿命，以2500美元的总剩余价值，每个500美元。用上述公式计算，折旧费用的年度计算为：

年度折旧费用=（20000美元- 2500美元）/ 4 = 4375美元

记录的直线折旧每年的条目是：

折旧费用4375

累计折旧，计算机4375

Depreciation Expense is reported on the income statement. Accumulated Depreciation is reported on the balance sheet. Book value is the difference between the original cost and Book value is the accumulated depreciation, as is known in the balance sheet of the first year:

Fixed Assets

Computers $20000

Less: Accumulated Depreciation 4375

Book value $15625

折旧费用报告在损益表上。资产负债表上的累计折旧。账面价值是原始成本与账面价值之间的差额，是累计折旧，如在资产负债表上所知的第一年：

固定资产

电脑20000美元

减：累计折旧4375

账面价值15625美元

To illustrate, assume on feb.28, the last day of February, Ted Lott bought on account a van of $25000 for his business travel. The van was expected to run for a total of $5000 miles , with a salvage value of $1000. With the units-of-production depreciation method, if the van was driven 11000 miles during the first year, the depreciation expense for the first year would be calculated as:

Current Year’s Depreciation Expense=($25000-$1000)/50000 miles *11000 miles

=$5280

The entry to record the units-of- production depreciation method was: Depreciation Expense 5280

Accumulated Depreciation 5280

举例说明，假设2月28日，二月的最后一天，泰德洛特买在解释他的商务旅行车25000美元。预计这辆车总共跑了5000英里，总价值为1000美元。与生产

单位的折旧方法，如果面包车驱动11000英里，在第一年，第一年的折旧费用将计算为：

本年度的折旧费用=（25000美元- 1000美元）/ 50000英里* 11000英里

= 5280美元

记录单位的生产折旧法是：

折旧费用5280

累计折旧5280

：

一

Crown Taxi Company purchased a used car on July 1, 2005, for $15000. The estimated life of the car was 4 years or 104000 miles, and its salvage value was estimated to be $2000. The car was driven 9000 miles in 2005 and 2700 miles in 2006. Calculate the amount of depreciation expense for 2005 and 2006, using (a) the straight-line method, and (b) units-of-production method.

(a)Straight-line Method:

Annual Depreciation Expense=($15000-$2000)/4=$3250

Depreciation Expense for year 2005=$3250/2(half a year)

=$1625

Depreciation Expense for year 2006=$3250

(b)Units-of-production Method:

Depreciation Expense year 2005=($15000-$2000)/104000 miles*9000 miles

=$1125

Depreciation Expense year 2006=($15000-$2000)/104000 miles*27000 miles

=$3375

皇冠出租汽车公司于2005年7月1日购买了一辆二手车，售价为15000美元。估计这辆车的寿命是4年或104000英里，它的打捞价值估计为2000美元。这辆车是在2005英里，在9000英里和2700英里的2006。

计算折旧费用的金额为2005和2006，使用（a）直线法，和（b）单位的生产方法。

（1）直线法：

年度折旧费用=（15000美元- 2000美元）/ 4 = 3250美元

年折旧费用为2005 = 3250美元/ 2（半年）

= 1625美元

年折旧费为2006 = 3250美元

（2）生产单位法：

折旧费用为2005 =（15000美元- 2000美元）/ 104000英里* 9000英里

= 1125美元

折旧费用为2006 =（15000美元- 2000美元）/ 104000英里* 27000英里

= 3375美元

六．债券折价发行会计分录 P71

Assume that Wason Corporation’s proceeds from the issuance of the bonds were $342000 on January 1, 2007, 5% lower than its face value. The entry to record the issuance at a discount value would be:

2007

Jan.1

Cash 342000

Discount on Bonds 18000($360000*5%)

Bonds Payable 360000

6。债券折价发行会计分录P71

假设在公司收益的债券发行是2007年1月1日的342000美元，低于其票面价

值的5%。记录本次发行以折扣价的条目将是：

二千零七

1

现金342000

债券折价18000（360000美元* 5%）

应付债券360000

七．合伙企业损益分配的会计核算

Assume that L&L Co. had net income of $88000 during the first month’s operation. Their partnership agreement stated that the percentage distributed to Ted an Colin Lambert should be 60% an 40%, respectively. The calculation was shown as follows: Lott($88000*60%) $52800

Lambert($88000&40%) $35200

$88000

The closing entry to show the distribution was:

2007

Mar.31

Income Summary 88000

Ted Lott, Capital 52800

Colin Lambert, Capital 35200

7。合伙企业损益分配的会计核算

假设在第一个月的运作中，L & L公司的净收入为88000美元。他们的合伙协议表示，百分比分布特德柯林兰伯特的应该是60%和40%，分别。计算结果如下：

洛特（88000美元×60%）52800美元

兰伯特（88000美元40%）35200美元

88000美元

显示分发的结束条目：

二千零七

mar.31

收益汇总88000

泰德洛特，资本52800

柯林兰伯特，资本35200

To illustrate how ratios based on beginning capital balances work, the calculation goes: (1) total partner’s equity ;(2)calculate each partner’s capital ratio; (3) then divide each partner’s income distribution by the ratio. Take L&L Co. for example.

(1)$479000+$50000=$97900

(2) Beginning Capital Balances Beginning Capital Balance Ratios Ted Lott $47900 $47900/$97900=49%

Colin Lambert $50000 $50000/$97900=51%

(3)Income distribution is calculated:

Ted Lott $88000*49%=$43120

Colin Lambert $88000*51%=$44880

要说明如何基于开始资本余额的比率工作，计算：（1）总合伙人的权益；（2）计算每个合伙人的资本比率；（3）然后除以每个合伙人的收入分配比例。以L公司为例。

（1）479000元+ 50000元= 97900元

（2）开始资本平衡开始资本平衡比率

泰德洛特47900美元47900美元/ 97900美元= 49%

柯林兰伯特50000美元50000美元/ 97900美元= 51%

（3）计算收入分配：

泰德洛特$ 88000 * 49% = 43120美元

柯林兰伯特$ 88000 * 51% = 44880美元

Suppose that both partners of L&L Co. agreed that salaries of $2000 be given to Lott and $18000 to Lambert , the balance of to be divided equally. The calculation would be :

Lott Lambert totals

Salaries $20000 $18000 $38000

Balances 25000 25000 50000

Totals $45000 $43000 $88000

And entry to record the distribution would be:

Income summary 88000

Lott, Capital 45000

Lambert, Capital 43000

假设该公司同意2000美元的薪水给洛特和18000美元的兰伯特双方，平衡是均分。计算将是：

洛特兰伯特总计

薪酬20000美元18000美元38000美元

结余25000 50000 25000

总计45000美元43000美元88000美元

和记录的分布将是：

收益汇总88000

洛特，资本45000

兰伯特，资本43000

Assume that each partner of L&L Co. was to receive 15% interest on his capital balance, the remaining net income was to be shared equally. The calculations would be:

Lott Lambert totals

Interests $7185 $7500 $14685

Balances 36657.5 36657.5 73315

Totals $43842.5 $44157.5 $88000

假设L公司的每一个合作伙伴是获得他的资本余额的15%的利息，剩余的净收入是平等的。计算将是：

洛特兰伯特总计

利益7185美元7500美元14685美元

结余36657.5 73315 36657.5

总计43842.5美元44157.5美元88000美元

Using the information in Example above two and assuming that the remaining is distributed equally, the calculation is as follows:

Lott Lambert totals

Interest on investment $7185 $7500 $14685

Salaries 20000 18000 38000

27185 25500 52685

Balances 17657.5 17657.5 35315

$44842.5 $43157.5 $88000

使用上面的例子中的信息，并假设其余的是均匀分布的，计算如下：

洛特兰伯特总计

利息投资7185美元7500美元14685美元

薪酬18000 38000 20000

27185 25500 52685

结余17657.5 35315 17657.5

44842.5美元43157.5美元88000美元

Adam , Bill and Carl have capital balances of $30000, $25000 and $20000, respectively. Adam devotes three-fourth-time; Bill , half time; and Carl, one-fourth time. Calculate their distribution of net income of $37500 if income is divided (a)in the ratio of capital investment ;(b) in the ratio of time worked.

(a)Total capital is $75000. Therefore:

Adam ($30000/75000)*$37500=$15000

Bill ($25000/ $75000) *$37500=$12500

Carl ($20000/ $75000) *$37500=$10000

Net Income $37500

(b)The ratio is 3:2:1, Therefore:

Adam 3/6*$37500=18750

Bill 2/6$37500=12500

Carl 1/6$37500=6250

Net Income $37500

亚当，比尔和卡尔有30000美元的资金余额，25000美元和20000美元，分别。亚当用了四分之三次；比尔，一半时间；和卡尔四分之一次。计算他们的净收入分配37500美元，如果收入分（A）的比例资本投资；

（b）在工作时间的比例。

（1）总资本为75000元。因此：

亚当（75000美元/ 30000）* 37500美元= 15000美元

比尔（25000美元/ 75000美元）×37500美元= 12500美元

卡尔（20000美元/ 75000美元）* 37500美元= 10000美元

净收入37500美元

（2）比为3:2:1，因此：

亚当3 / 6 * 18750美元= 37500

比尔2 / 6 37500美元= 12500

卡尔1 / 6 $ 37500 = 6250

净收入37500美元

八．股票发行的会计分录 P98 P105

To illustrate, we assume that Whitman Company was approved to incorporate. So on March 1 Whitman Company issued 80000 shares of $10 par common stock for $25 per share. The entry to record the stock issuance would be:

Cash (8000 shares *$25) 2000000

Common Stock (80000 shares *$10par value) 800000

Additional Paid-in Capital, Common Stock(80000 shares*$15) 1200000

If the par value stock was preferred stock, the entry would be:

Cash (8000 shares *$25) 2000000

Preferred Stock (80000 shares *$10par value) 800000

Additional Paid-in Capital, Preferred Stock(80000 shares*$15) 1200000

Carey Corporation , organized on July 1 with an authorization of 10000 shares of common and preferred stock, respectively. If the corporation issues 8000 shares at $40 par value for cash and 1000 share of 10% preferred stock at 100par, make a journal entry to record the stockholders’ investment and receipts of cash.

Cash 420000

Common Stock 320000

Preferred Stock 100000

8股票发行的会计分录P98 P105。

为了说明，我们假设怀特曼公司被批准纳入。因此，在3月1日，怀特曼公司发行了80000股面值为10美元的普通股，每股25美元。记录股票发行的记录将是：

现金（8000股* 25美元）2000000

普通股（80000股，价值800000美元10par）

额外的支付在资本，普通股（80000股* 15美元）1200000

如果面值的股票是优先股，该条目将是：

现金（8000股* 25美元）2000000

优先股（80000股，价值800000美元10par）

额外的支付资本，优先股（80000股* 15美元）1200000

卡蕾公司，在7月1日举办了一个10000股普通股和优先股的授权。如果公司发行8000股面值为40美元的现金和1000股优先股在10% 100par，使日志记录现金股股东的投资收益。

现金420000

普通股的320000

优先股100000

九．现金折扣会计分录 P117

Assume that Whitman Company sold merchandise of $1000 to a customer at the terms of 2/10,n/30. The transaction could be split up for illustration:

Gross amount entry:

Accounts Receivable 1000

Sales Revenue 1000

Payments of $3000 was received within discount period:

Cash 294

Sales discount 6

Accounts Receivable 300

Payments of $700 was received after discount period:

Cash 700

Accounts Receivable 700

9。现金折扣会计分录p117

假设怀特曼公司出售商品的1000美元的客户在2 / 10，N / 30。该交易可能被分割为说明：

总金额条目：

应收账款1000

销售收入1000

在折扣期内收到3000元的付款：

现金294

销售折扣6

应收账款300

贴现期后收到700美元的付款：

现金700

应收账款700

十．应收款项、折扣、销售退回的核算

P124

On September 20, Gerard Company sold merchandise for $1650 on account on terms

2/10,1/20,n/30. Two days later the customer returned defective goods of $50. Over a

week later the customer paid for the account outstanding. Journalize and post the transactions for Gerard.

Sept.20

Accounts Receivable 1650

Sales Revenue 1650

Sept.22

Sales Return 50

Accounts Receivable 50

Sept. 29

Cash 1568(1600-32)

Sales Discounts 32(1600*(1-20%))

Accounts Receivable 1600

Cash Accounts Receivable Sales Revenue

Sept. 29 1568 Sept.22 50 Sept.20 1650 Sept.20 1650

Sales Returns Cash Discount

10P124

9月20日，热拉尔公司出售商品1650美元在帐户上2 /、/ 20，N / 30。两天

后，客户退回了50美元的有缺陷的商品。一个星期后，客户支付的帐户未付。

记录和提交的交易热拉尔。

月20

应收账款1650

销售收入1650

在9月22日

销售退回50

应收账款50

月29日

现金1568（1600-32）

销售折扣32（1600×（1-20%））

应收账款1600

现金应收账款销售收入

月29日1568 1650 1650 50月20日9月9月20日9月29日1600

销售退货现金折扣

50 32 9月29日

十一．预付费用的会计分录 P142

Payments that a business make in advance are known as prepaid expenses, for instance, the prepaid rent, prepaid insurance, ect. that we are regarded as assets. But when the company paid $12000 for two –year insurance. Entries to record the purchase of insurance and the month-end insurance expense were as follows:

July 1

Prepaid Insurance 12000

Cash 12000

Pa insurance premium for two years.

July 31