急急急,這個題怎么寫啊?求老師解答
冷傲的舞蹈
于2021-12-10 17:59 發布 ??888次瀏覽


- 送心意
小奇老師
職稱: 高級會計師
2021-12-10 20:05
同學您好,分錄如下:
a.
Dr: Depreciation Expense 2400
Cr: Accumulated Depreciation 2400
b. 計提工資時,
Dr: Salaries Expense 5600
Cr: Salaries Payable 5600
支付工資時,
Dr: Salaries Payable 5600
Cr: Cash 5600
c. 購買辦公用品時,
Dr: Office Supplies 3000
Cr: Cash 3000
由于月初辦公用品2500,本月購買3000,月末結存1700,表明本月辦公用品領用金額=2500+3000-1700=3800
Dr: Supplies Expense 3800
Cr: Office Supplies 3800
d. 8月1日購買保險時,
Dr: Account Prepaid 5280
Cr: Cash 5280
年末確認5個月的保險費用=5280/(2*12)*5=1100
Dr: Insurance Expense 1100
Cr: Account Prepaid 1100
e.
Dr: Cash 3200
Cr: Severice Revenue 3200
f.
Dr: Interest Expense 150
Cr: Note Payable 150
g.
Dr: Cash 6000
Cr: Account Receviable 6000





小奇老師 解答
2021-12-10 20:26