會計英語練習題-資料下載頁
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【正文】 Vehicles 120,000 Nov. 8 33,600 9,400 Nov. 25 12,000 LandNotes Payable 70,000 12,000 95,000 BuildingAccounts Payable 58,600 480 3,200 Office EquipmentJoe Gutierrez, Capital 3,200 480 120,000 9,4004. Louis Dixon, a dentist, begin his own dental practice. The practice was organized as a sole proprietorship. The business transactions during September are listed below.Sept. 1 Dixon opened a bank account in the name of the business by depositing $50,000 cash., which he had saved over a number of years. Purchased a small office building for a total price of $182,400, of which $106,000 was applicable to the land and $76,400 to the building. A cash payment of $36,500 was made and a note payable was issued for the balance of the purchase price.Sept 15 Purchased a microputer system from Computer Stores, inc. for $4,680 cash. Purchased office furnishings, at a cost of $5,760. A cash down payment of $960 was made, the balance to be paid in future.Instructionprepare journal entries to record the above transactions. Select the appropriate account titles from the following chart of accounts:cash； office furnishings； notes payable； accounts receivable； land；accounts payable； building； Louis Dixon, Capital； Computer System《專業(yè)英語習題》參考答案一、單項選擇題 二、多項選擇題 三、判斷題 14. T 四、業(yè)務題1. Answer:MAJESTIC LIMOBalance SheetFebruary 28, 2001AssetsLiabilities amp。 Owner’s EquityCash………………………….. 69,000Notes Payable………………….288,000Accounts Receivable…………..78,000Accounts Payable………………26,000Supplies…………………………14,000Total Liabilities314,000Automobiles…………………. 165,000J. Snow, Capital………………162,000Building……………………… 80,000Land……………………………70,000Total Assets$476,000Total Liabilities amp。 Owner’s Equity$476,0002. Answer:FOWLER COMPANYIne StatementAugust 31,2001Revenues: Services provided to customers…………………………………………………$10,000Operating Expenses:Expenses required to provide Services to customers…………………………7,500Operating Ine2,500Net ine2,5003. Answer:Nov. 1Cash120000 J G., Capital 120000 J G, the owner, deposit inbusiness39。 account Nov. 8Land70000 Building58600 Notes payable 95000 Cash 33600 Buy land and building, using cash and notes payable Nov. 15Office Equipment3200 Accounts payable 3200 Buy office equipment Nov. 21Accounts payable480 Office Equipment 480 return parts of office equipment bought on Nov. 25Notes payable12000 cash 12000 payment against notes payable Nov. 30Vehicles9400 J G, Capital 9400 J G, the owner, invest vehicles 4. Answers:Sept. 1 Dr. cash 50,000 Dixon, capital 50,000 Dr. Land 106,000 Building 76,400 Cr. Cash 36,500 Note payable 145,900Sept 15 Dr. puter system 4,680 Cr. Cash 4,680 Dr. Office furnishing 5,760Cr. Cash 960 Accounts payable 4,800
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