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会计英语第一章课件
3. Purchased $12,000 equipment on account. +50,000 1. +60,000 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings + +10,000 2. -1,600 3. +12,000 +12,000 翻译练习:A公司赊购了一台价格为20000美元的机器。 -1,600 4. Earned $2,000 revenue and received the cash. * 翻译练习:AA公司以现销形式赚得了收入200美元。 +50,000 1. +60,000 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings + +10,000 2. -1,600 3. +12,000 +12,000 4. +2,000 +2,000 Revenue -1,600 5. Earned $7,000 revenue on account. * +7,000 +7,000 Revenue 5. 翻译练习:B公司以赊销形式赚得了收入300美元。 +50,000 1. +60,000 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings + +10,000 2. -1,600 3. +12,000 +12,000 4. +2,000 +2,000 -1,600 6. Paid $8,000 cash to purchase equipment. * -8,000 +8,000 6. +7,000 +7,000 5. +50,000 1. +60,000 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings + +10,000 2. -1,600 3. +12,000 +12,000 4. +2,000 +2,000 -1,600 7. Paid $2,400 cash for salary. * -2,400 -2,400 7. Expense -8,000 +8,000 6. +7,000 +7,000 5. +50,000 1. +60,000 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings + +10,000 2. -1,600 3. +12,000 +12,000 4. +2,000 +2,000 -1,600 8. Collected $5,000 from her client. * +5,000 -5,000 8. 翻译练习:T公司从客户那里收回了2000美元欠款。 -2,400 -2,400 7. -8,000 +8,000 6. +7,000 +7,000 5. +50,000 1. +60,000 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings + +10,000 2. -1,600 3. +12,000 +12,000 4. +2,000 +2,000 -1,600 9. Paid $12,000 cash for her account owed. * -12,000 -12,000 9. 翻译练习:M公司以现金1500美元支付了一部分应付账款。 +5,000 -5,000 8. -2,400 -2,
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