會(huì)計(jì)英文單詞ppt課件-資料下載頁(yè)
2025-01-07 13:51本頁(yè)面
【正文】 one bankrupt, owing Jock $250. Jock has decided to write off the debt in full, with no prospect of getting any of the one owed. (h) He used his own home for his office work. Telephone and postage expenses for the three months to 31 August were $150. (i) During the period he paid himself $300 per month. On 1 June 20X8, Jock Heiss menced trading as an ice cream salesman, using a van which he drove around the streets of his town. Required Prepare an ine statement for the three month 1 June to 31 August 20X8. Lesson Four— Exercise (h) Accounting English (a) He rented the van at a cost of $1,000 for three month. Running expenses for the van averaged $300 per month. (b) He hired a par time helper at a cost of $100 per month. (c) He borrowed $2,000from his bank, and the interest cost of the loan was $25 per month. On 1 June 20X8, Jock Heiss menced trading as an ice cream salesman, using a van which he drove around the streets of his town. Van rental Van expenses 3 300 Wages 3 100 Interest charges 25 3 Lesson Four Ine Statement — Exercise 1 (4) Accounting English (d) His main business was to sell ice cream to customers in the street, but he also did some special catering for business customers, supplying ice creams for office parties. Sales to these customers were usually on credit. (e) For the three months to 31 August 20X8, his total sales were as follows: (i) cash sales $8,900 (ii) credit sales $1,100 On 1 June 20X8, Jock Heiss menced trading as an ice cream salesman, using a van which he drove around the streets of his town. Sales 8,900+1,100 Lesson Four Ine Statement — Exercise 1 (5) Accounting English (f) He purchased his ice cream from a local manufacturer, Floors Co. The cost of purchases in the three months to 31 August 20X8 was $6,200, and at 31 August he had sold every item. He still owed $700 to Floors Co for unpaid purchases on credit. (g) One of his credit sale customers has gone bankrupt, owing Jock $250. Jock has decided to write off the debt in full, with no prospect of getting any of the one owed. On 1 June 20X8, Jock Heiss menced trading as an ice cream salesman, using a van which he drove around the streets of his town. Cost of sales Bad debt written off Lesson Four Ine Statement — Exercise 1 (6) Accounting English (h) He used his own home for his office work. Telephone and postage expenses for the three months to 31 August were $150. (i) During the period he paid himself $300 per month. On 1 June 20X8, Jock Heiss menced trading as an ice cream salesman, using a van which he drove around the streets of his town. Required Prepare an ine statement for the three month 1 June to 31 August 20X8. Telephone and postage ? Wages? Drawings Lesson Four Ine Statement — Exercise 1 (7)
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