《会计英语》Accounting02要点.ppt

Key words Analyzing and recording 分析和记录 classifying and summarizing 分类和汇总 market interest rates 市场利率 business papers 原始凭证 deferred revenue预收收入 advances from clients预收收入 warranty expenditures 担保支出 original investment初始投资 distribution of earnings分配股份 be closed 结账 balance 平衡、 余额 a manual journal 手工日记账 General Journal Date Account titles and Description Post. Ref. Debit Credit 20XX Mar. 6 Prepaid Rent Cash Paying the rent in advance 121 111 $4,800 $4,800 Illustration of Journalizing March 7 Purchased office equipment from Hougas Equipment Co. for $5,300, paying $2,300 in cash and agreed to pay the rest next month.  General Journal Date Account titles and Description Post. Ref. Debit Credit 20XX Mar. 7 Office Equipment Cash Partial payment of office equipment. 141 111 Accounts Payable 211 $5,300 $2,300 $3,000 Illustration of Journalizing March 19: Performed a service by printing price lists for Ward Fashion Company and collected a fee of $3,400. General Journal Date Account titles and Description Post. Ref. Debit Credit 20XX Mar. 19 Cash Fees Earned Performed a service and collected fees. 111 311 $3,400 $3,400 Illustration of Journalizing March 24: George Ross withdrew $980 from the business for personal living expenses. Date Account titles and Description Post. Ref. Debit Credit 20XX Mar. 24 George Ross, Withdrawals Cash Withdrew money from the business. 311 111 $980 $980 General Journal Illustration of Journalizing March 25 Paid the secretary salary, $1,100. Date Account titles and Description Post. Ref. Debit Credit 20XX Mar. 25 Office Salary Expense Cash Paid the secretary the salar