會(huì)計(jì)英語第三章復(fù)習(xí)(參考版)
2025-01-16 06:01本頁面
【正文】 s Equity For the Month Ended December 31, 2022 FASTFORWARD Balance Sheet A s s e t sC a s h 4 , 3 5 0$ S u p p l i e s 9 , 7 2 0 P re p a i d i n s u ra n c e 2 , 4 0 0 E q u i p m e n t 2 6 , 0 0 0 T o t a l a s s e t s 4 2 , 4 7 0$ L i a b i l i t i e sA c c o u n t s p a y a b l e 6 , 2 0 0$ U n e a rne d re v e n u e 3 , 0 0 0 T o t a l l i a b i l i t i e s 9 , 2 0 0 E q u i t y C . T a y l o r, C a p i t a l 3 3 , 2 7 0$ T o t a l e q u i t y 3 3 , 2 7 0 T o t a l l i a b i l i t i e s a n d e q u i t y 4 2 , 4 7 0$ F A S T F O R W A R DB a l a n c e S h e e tD e c e m b e r 3 1 , 2 0 0 7C . T a y l o r , C a p i t a l 1 2 / 1 / 0 7 $ N e t i n c o m e f o r D e c e m b e r 3 , 4 7 0 P l u s : I n v e s t m e n t s b y O w n e r 3 0 , 0 0 0 3 3 , 4 7 0 L e s s : O w n e r W i t h d r a w a l s 200 C . T a y l o r , C a p i t a l , 1 2 / 3 1 / 0 7 3 3 , 2 7 0$ S t a t e m e n t o f O w n e r 39。r??n??s] adj. 錯(cuò)誤的；不正確的 amount for both the debit and the credit parts of a transaction. 3. Recording the same transaction more than once. 4. Posting a part of a transaction correctly as a debit or credit but to the wrong account. 5. Posting in the wrong column. Errors that will not cause the trial balance to be unequal: Work Sheet 工作底稿 ?Work sheet includes unadjusted trial balance, adjusting entries, adjusted trial balance, and ine statement and balance sheet (with a Dr. column and a Cr. column each). 448 借 貸 借 貸 借 貸 借 貸 借 貸 借 貸 借 貸會(huì)計(jì)科目試算表 調(diào)整分錄 資產(chǎn)負(fù)債表調(diào)整后試算表 利潤表 結(jié)賬分錄 結(jié)賬后試算表表：十四欄式工作底稿 Closing Entries 結(jié)賬分錄 ?Classification of accounts ? Balance sheet accountsPermanent ( real )accounts ? Ine statement accountsTemporary (nominal) accounts ?Close sth to sth =Transfer sth to sth 轉(zhuǎn)移，轉(zhuǎn)賬 ?The aim of making closing entries Prepare financial statements Ine Statement Statement of Cash Flows Statement of Owner’s Equity Beginning Balance Sheet Ending Balance Sheet Period of Time Point in Time Point in Time Ine Statement R e v e n u e s : C o n s u l t i n g r e v e n u e 5 , 8 0 0$ R e n t a l r e v e n u e 300 T o t a l r e v e n u e s 6 , 1 0 0$ E x p e n s e s : R e n t e x p e n s e 1 , 0 0 0 S a l a r i e s e x p e n s e 1 , 4 0 0 U t i l i t i e s e x p e n s e 230 T o t a l e x p e n s e s 2 , 6 3 0 N e t i n c o m e 3 , 4 7 0$ F A S T F O R W A R DI n c o m e S t a t e m e n tF o r t h e M o n t h E n d e d D e c e m b e r 3 1 , 2 0 0 7Rev enu es : Co n sult ing r ev enu e 5,800$ Rent al r ev enu e 300 T o t al r ev enu es 6,100$ E xpen se s: Rent e xpen se 1,000 S al ar ie s ex p ense 1,400 Ut il ities e xpen se 230 T o t al e xpen se s 2,630 Net i n e 3,470$ F o r th e M o n t h E n d ed Decemb er 3 1, 2 00 7
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