【正文】 借貸欄合計(jì)數(shù)仍然會(huì)相等。 ledger accounts Review Exercises amp。ProblemsA. 1. d 2. b B. 4. (1). June 30 Depreciation Expense 1 362 Accumulated Depreciation—Equipment 1 362(2). June 30 Unearned Revenue 4 200 Service Revenue 4 200 (3). June 30 Interest Expense 650 Interest Payable 650(4). $2 500 $1075 = $1 425 June 30 Supplies Expense 1 425 Supplies 1 425 (5). June 30 Insurance Expense 1 170 Prepaid Insurance 1 170 C．參考譯文：收入實(shí)現(xiàn)原則要求收入必須在其賺得的會(huì)計(jì)期間確認(rèn)。另一方面，會(huì)計(jì)人員還遵循“費(fèi)用跟著收入走”的原則。例如，服務(wù)企業(yè)為履行服務(wù)所發(fā)生的工薪費(fèi)用應(yīng)當(dāng)在服務(wù)收入確認(rèn)的同一會(huì)計(jì)期間登記入賬，并在同期的損益表中列報(bào)，而不論這項(xiàng)費(fèi)用在此期間是否支付。Problems A. 1. F 2. F 3. T 4. F 5. T B. (略)C. Case Problem1. (a). net ine= $3,070(b).J. Smith Consulting FirmIne StatementFor the month ended April 30,2010Service Revenue$6,700ExpensesRent Expense$1,200Advertising Expense 180Salaries Expense1,800Utilities Expense450Total Expenses 3,630Net Ine$3,070(c). J. Smith Consulting FirmBalance SheetApril 30, 2010AssetsLiabilitiesCash$4,150Accounts Payable$ 380Accounts Receivable4,200Shortterm Loan3,000Supplies500Total Liabilities3,380office furniture 1800Owner’s EquityJ. Smith Capital 7,270Total Assets$10,650Total liabilities and owner’s equity $10,650 Lesson 7 Word and Term Study 1. c 2. e 3. a 4. b 5. f 6. dReview Exercises amp。ProblemsA. 1. F 2. T 3. T 4. T 5. F C. Remon (seller): Sept. 4Accounts Receivable—Dakota.Sales Cost of Goods Sold Inventory 1,7001,0501,7001,0505No entry 8Accounts Receivable—Dakota Sales Cost of Goods Sold Inventory 1,2008501,200 8509 Freightout (or Delivery Expenses) Cash 50 5015Sales Returns and AllowancesAccounts Receivable—Dakota Inventory Cost of Goods Sold20014020014019Cash Accounts Receivable—Dakota 1,0001,00022Accounts Receivable—Dakota Sales Cost of Goods Sold InventoryFreightout (or Delivery Expenses) Cash2,5001,650902,5001,650 9030CashSales Discounts Accounts Receivable—Dakota 2,450 50*2,500 *2%$2,500 =$50 Dakota(buyer): Sept. 4Inventory Accounts Payable—Remon 1,7001,7005Freightin Cash 40 40 8Inventory Accounts Payable—Remon 1,2001,200 9 No entry. 15Accounts Payable—Remon Inventory20020019Accounts Payalbe—Remon Cash 1,0001,00022Inventory Accounts Payable—Remon 2,5002,50030Accounts Payable—Remon CashDiscount Received2,500 2,45050 Lesson 9 Word and Term Study1. policies procedures 2. Dividing responsibility (or Segregating duties)3. accuracy reliability 4. regular independent5. guarantees Review Exercises A. 1. T 2. F B. (略) C. Translation技術(shù)進(jìn)步使電子商務(wù)得到發(fā)展。所有這些交易至少涉及三種風(fēng)險(xiǎn):（1）信用卡卡號(hào)被盜是這些交易數(shù)據(jù)在網(wǎng)絡(luò)上使用，傳輸和儲(chǔ)存的過程中存在的風(fēng)險(xiǎn)，這也增加了電子商務(wù)的成本；（2）電腦病毒是一個(gè)惡意程序，它會(huì)感染和損壞其他正常的文件和程序。Lesson 10 Word and Term Study 1. bills coins cash 3. bank reconciliation 4 bank statement over and shortReview Exercisesamp。許多業(yè)務(wù)活動(dòng)產(chǎn)生了現(xiàn)金收入，包括現(xiàn)金銷貨，客戶賬款的收回，利息和租金收入，銀行借款，資產(chǎn)出售，和業(yè)主投資。發(fā)現(xiàn)偷竊或?yàn)E用現(xiàn)金的程序稱為偵查性控制。 Problems B. 1. T 2. F 3. F 4. T 5. T 6. T C. 1. , 2008 Bad Debts Expense 5,300 Allowance for Doubtful Accounts 5,300 , 2009 Bad Debts Expense 6,180 Allowance for Doubtful Accounts 6,1802. a. , 2008 Bad Debts Expense 3,940 Allowance for Doubtful Accounts 3,940 17, 2009 Accounts Receivable 50,000 Sales 50,000 c. June 8 Allowance for Doubtful