實用會計英語unit3

實用會計英語PracticalAccountingEnglishUnit03

AccountingforMerchandisingBusinessGoals學(xué)習(xí)目標(biāo)1.Havegeneralknowledgeoftheoperatingcycleofamerchandisingbusiness2.Analyzeandrecordpurchasetransactionsforamerchandisingbusiness3.Analyzeandrecordsalestransactionsoramerchandisingbusiness3-1Guidance

學(xué)習(xí)指導(dǎo)商業(yè)企業(yè)是指從事商品流通(買賣)的獨立核算企業(yè)，主要包括商業(yè)、糧食、物資供銷、對外貿(mào)易和圖書發(fā)行等企業(yè)。商業(yè)企業(yè)的商品流通環(huán)節(jié)為購入、儲存、銷售。其購進(jìn)的商品經(jīng)過整理、包裝后，直接以原性能、狀態(tài)進(jìn)行銷售，因此以“庫存商品”入賬。不同類型的商業(yè)企業(yè)有著各自的經(jīng)營特點，對會計核算方法要求也不同。因商品流通企業(yè)的經(jīng)濟(jì)活動主要是購銷存活動，所以對這類企業(yè)的會計核算主要側(cè)重于采購成本和銷售成本的核算及商品流通費用的核算。3-2Contents【Unit

03】213【LESSON

】MERCHANDISINGBUSINESSANDITSOPERATINGCYCLE【LESSON】RECORDPURCHASETRANSACTIONSFORMERCHANDISINGBUSINESS【LESSON

】RECORDSALESTRANSACTIONSFORMERCHANDISINGBUSINESSAccountingforMerchandisingBusiness033-3LESSON1

MERCHANDISINGBUSINESSANDITSOPERATINGCYCLEGOAL學(xué)習(xí)目標(biāo)

Havegeneralknowledgeoftheoperatingcycleofamerchandisingbusinessanddistinctfeaturesofitsaccountingsystem3-4A.Lookatthepicturesandmatchthemwiththecorrectwordsinthebox.MODULE1

學(xué)以致用3-5MODULE2

手不釋卷1.OperationscycleofamerchandisingbusinessMajoroperationalactivitiesofmerchandisingbusinessesarepurchasesandsalesofmerchandise.Amerchandisingcompanybeginsitsoperationswithpurchasesofgoodsfrombusinesses(suchasmanufacturers,wholesalers,distributorsetc.)，andearnssalesrevenuethroughsalesofmerchandises.2.TypicalaccountsrelevanttomerchandiseoperationsMerchandiseinventory:isthegoodsheldforresaleinthenormalcourseofbusiness.Salesrevenue:istherevenuefromsellingofmerchandises.Costofmerchandisessold(COMS):istheexpenseofbuyingandpreparingmerchandiseinventoryforresale.1.商業(yè)企業(yè)經(jīng)營循環(huán)商業(yè)企業(yè)主要的經(jīng)營活動是采購和銷售商品。一個商業(yè)企業(yè)的經(jīng)營始于從(像制造商、批發(fā)商和分銷商等)這樣的企業(yè)采購商品，并通過銷售商品賺取銷售收入。2.和商業(yè)經(jīng)營相關(guān)的典型會計科目庫存商品：在企業(yè)正常經(jīng)營范圍內(nèi)而持有的用于再銷售的商品。銷售收入：銷售商品而獲得的收入。商品銷售成本：采購庫存商品和為了準(zhǔn)備將庫存商品用于再銷售而產(chǎn)生的花費。A.Readingmaterial3-6B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsmerchandisen.商品,貨物vt.買賣,經(jīng)營purchasevt.采購、購買manufacturevt.制造wholesalern.批發(fā)商distributorn.分銷商Inventoryn.存貨Preparevt.準(zhǔn)備UsefulExpressionsandKnowledge

1.Merchandiseinventory庫存商品商業(yè)企業(yè)購入的產(chǎn)品在包裝后可直接用于銷售，這樣的產(chǎn)品在商業(yè)企業(yè)叫merchandiseinventory(庫存商品)。生產(chǎn)企業(yè)購入的是rawmaterial(原材料)，需將其加工生產(chǎn)成可供銷售的finishedproducts(產(chǎn)成品)。2.Salesrevenue銷售收入服務(wù)企業(yè)的revenue(收入)計入servicerevenue或servicefee科目；商業(yè)企業(yè)和工業(yè)企業(yè)銷售產(chǎn)品取得的收入計入salesrevenue科目。在我國一般用“主營業(yè)務(wù)收入”科目來記賬。3.Costofmerchandisessold(COMS)商品銷售成本3-7MODULE3

博學(xué)多才

A.Visittherelevantwebsitesandlearnsomeusefulinformation.

1./view/e919d4b47aeaf14075180c002664a1a3.html推薦理由：比較全面的英文商業(yè)企業(yè)會計核算講義。2./Presentation/vjyaser-374011-accounting-merchandising-business-chap005-educationppt-powerpoint/推薦理由：專業(yè)網(wǎng)站，教授英語商業(yè)企業(yè)會計核算，動態(tài)演示，效果好。3-8MODULE3

博學(xué)多才D.2010世界500強(qiáng)前50強(qiáng)中的商業(yè)企業(yè)(見Exhibit3-1)3-9LESSON2

RECORDPURCHASETRANSACTIONSFORMERCHANDISINGBUSINESSGOAL學(xué)習(xí)目標(biāo)Analyzeandrecordpurchasetransactionsforamerchandisingbusiness3-10B.Fillintheblankswiththeproperwordsandexpressionsgivenbelow,changingtheformifnecessary.MODULE1

學(xué)以致用3-111.

(現(xiàn)購)requiresimmediatecashpayment.2.

(賒購)allowthepurchaserstomakepaymentwithinacertainperiodoftimeratherthanpayingmoneyatthepointofpurchasetransaction.3.

(采購發(fā)票)wouldbepayablewithinthirtydaysofreceipt.4.Weusuallyget3%

(折扣)fromtheEuropeanexporters.5.Heowedme￡1000butcouldonlypayhalfthat

(數(shù)額).6.Whenwillyou

(歸還)mycarkey?MODULE2

手不釋卷Accordingtothetermsofpayment,purchasecanbedividedintocashpurchaseandcreditpurchase.1.CashpurchaseCashpurchaserequiresimmediatecashpaymentatthepresentofpurchase.Thejournalentrytorecordthecashpurchaseonthebasisofpurchaseinvoiceis:

Dr:Merchandiseinventory$(amountonpurchaseinvoice)Cr:Cashatbank(or,cashonhand)$(amountonpurchaseinvoice)2.CreditpurchaseCreditpurchaseallowsthepurchasertomakepaymentwithinacertainperiodoftimeinthefuture.Thisperiodiscalledthecreditperiod.Thejournalentrytorecordthecreditpurchaseonthebasisofpurchaseinvoiceis:Dr:Merchandiseinventory$(amountonpurchaseinvoice)Cr:Accountspayable$(amountonpurchaseinvoice)根據(jù)支付條款不同，采購可分為現(xiàn)購和賒購。1.現(xiàn)購現(xiàn)購要求采購發(fā)生時立刻支付現(xiàn)金。以采購發(fā)票為依據(jù)，現(xiàn)購應(yīng)編制會計分錄如下：借方：庫存商品$(采購發(fā)票上的金額)貸方：銀行存款(或，庫存現(xiàn)金)$(采購發(fā)票上的金額)2.賒購賒購允許采購方在未來的一段特定時期內(nèi)支付貨款。這段時間叫做信用期。以采購發(fā)票為依據(jù)，賒購應(yīng)編制會計分錄如下：借方：庫存商品$(采購發(fā)票上的金額)貸方：應(yīng)付賬款$(采購發(fā)票上的金額)A.Readingmaterial3-12MODULE2

手不釋卷3.DiscountTherearetwotypesofdiscounts:tradediscountsandearlysettlementdiscounts3.1TradediscountsTradediscountsaregiventotryandincreasethevolumeofsalesbeingmadebysupplier.Byreducingthesellingprice,buyingitemsinbulkthenbecomesmoreattractive.Forexample,ifcompanyAbuysover1000items,thesuppliermightbeabletodropthepriceofthoseitemsby5%.Accountingfortradediscount:deductthetradediscountatthepointofsale,recordthenettransactionamount,anddonotrecordthetradediscountseparately.3.2EarlysettlementdiscountsEarlysettlementdiscountsencouragespeopletopayforitemsmuchquicker.Ifthebuyerpaysforthegoodswithinasettimelimit,itwillreceivea%discount.Forexample,acashdiscountof3%isofferedtoanycustomerswhopaywithin14days.Accountingforsettlementdiscounts:supplier,whogivesitscustomersadiscount-knownasdiscountallowed(or,recordassalesdiscount);buyer,whoreceiveadiscountfromasupplier–knownasdiscountreceived(or,directlydeducttheamountofdiscountfromthepurchaseprice).3.3purchasediscountAsellermayofferthebuyercredittermsthatincludeadiscountforearlypayment.Thisdiscountisanearlysettlementdiscountaswementionedbefore.Itisreferredtoasthepurchasediscounttothebuyer.Inthisbook,weaccountthisdiscountasthereductionofthecostofmerchandisepurchased.Dr:Accountspayable-SoftCo.$(amountonpurchaseinvoice)Cr:Merchandiseinventory-Sanddisc$(amountofthediscount)Cashatbank$(amountpaidtothesupplier)3.采購折扣銷售方有時向買方提供信用條款中包括因提前支付貨款而獲得的折扣。這種折扣對于買方來說就是采購折扣。這將減少商品的采購成本3-13MODULE2

手不釋卷4.PurchasereturnandallowanceTherearetwotypesofreturns:apurchasereturnisreturnoutwards,whileasalesreturnisreturninwards.Defectiveordissatisfiedmerchandisesreturnedtotheseller(purchasereturn)orallowancesgrantedbytheseller(purchaseallowances)forthesemerchandisesarerecordedinthepurchasereturnsandallowancesaccount.Astotheseller,itisreferredtoasthesalesreturnsandallowances.Iforiginallyacashpurchase,recordpurchasereturnasallowanceas:Dr:Cashatbank(or,cashonhand)$(amountofgoodsreturnedorallowancereceived)Cr:merchandiseinventory$(amountofgoodsreturnedorallowancereceived)Iforiginallyacreditpurchase,recordpurchasereturnasallowanceas:Dr:Accountspayable$(amountofgoodsreturnedorallowancereceived)Cr:merchandiseinventory$(amountofgoodsreturnedorallowancereceived)4.采購?fù)嘶嘏c折讓采購?fù)嘶嘏c折讓是采購方將次品或不盡人意的商品退給銷售方(采購?fù)嘶?或獲得銷售方給予的補(bǔ)償(采購折讓)。3-14B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsdividevt.&vi.分,劃分immediateadj.立即的,即刻的payableadj.應(yīng)付的allowancen.補(bǔ)助,補(bǔ)償defectiveadj.有缺陷的，殘次的dissatisfiedadj.感到不滿的，差強(qiáng)人意的UsefulExpressionsandKnowledge1.accordingto依照，根據(jù)…2.onthebasisof以…為根據(jù)，在…基礎(chǔ)上3.purchaseinvoice采購發(fā)票4.acertainperiodoftime一段特定的時期5.creditperiod信用期信用期是銷售方給與客戶賒銷的賬期。如，某項交易銷售方給客戶30天的信用體，是客戶指該交易的發(fā)票日期后30天內(nèi)還款。7.costofmerchandise商品成本Cost在日常英語中可用作成本、費用、付出(代價)等意思來用。在會計英語中，通常固定翻譯成“成本”，而會計中的“費用”通常用expense來表示。8.Purchasereturnandallowance采購?fù)嘶嘏c折讓9.referto指(的是)，把…歸類為3-15C.Testyourunderstanding

下面是BPT貿(mào)易公司在2011年1月份的幾筆采購業(yè)務(wù)。Monica希望你根據(jù)所學(xué)的知識將這幾筆業(yè)務(wù)登記入BPT的GeneralJournal。1.Cashpurchaseandcreditpurchase

Transaction1CashpurchaseJan.6th2011,BPTCo.purchasedvideodiscsfromBrownTechCo.for$80,000;theamountwaspaidimmediatelybycash.Pleaserecordthistransactioninthegeneraljournal.

Transaction2CreditPurchaseJan.9th2011,BPTCo.purchasedflashdiscsfromTomasCo.for$120,000oncredit.Pleaserecordthistransactioninthegeneraljournal.2.Purchasediscount

Transaction3CreditpurchaseJan.12th2011,BPTCo.purchased$150,000sanddiscsfromSoftCo.,withpurchasetermof1/15,n/30.Pleaserecordthistransactioninthegeneraljournal.

Transaction4InvoicepaidwithinthediscountperiodJan.18th2011,BPTCo.paidofftheinvoiceof$150,000bybankchequeNo.131.Pleaserecordthistransactioninthegeneraljournal.3.Purchasereturnandallowance

Transaction5purchasereturnandreceiveremittanceJan.21stBPTCo.returned$2,000ofdefectivesanddiscsbacktoSoftCo.,andreceived$2,000remittancefromSoftCo.Pleaserecordthistransactioninthegeneraljournal.3-16MODULE3

博學(xué)多才A.Helpyourunderstanding

1.采購折扣Discount(折扣)包括tradediscount(商業(yè)折扣)和settlementdiscount(現(xiàn)金折扣)。會計英語中所說的purchasediscount(采購折扣)是指銷售方為敦促顧客盡早付清貨款而提供的一種價格優(yōu)惠。例如，Ａ公司從Ｂ公司采購商品30000元，對方允許的付款條件為2/10，n/30。如果A公司在10日內(nèi)付款，只須付29400元；如果在30天內(nèi)付款，則須付全額30，000。采購方獲得的purchasediscount可用來沖減商品(或材料)的采購成本，也可先記入purchasediscount或discountreceived賬戶。這一折扣對于銷售方來說是salesdiscount(銷售折扣或現(xiàn)金折扣)，我國一般將現(xiàn)金折扣計入financialexpense(財務(wù)費用)科目。在會計英語中，有些企業(yè)將這種現(xiàn)金折扣看作salesrevenue減少，直接沖減當(dāng)期的銷售收入，是毛利潤減少；也有企業(yè)將該種折扣看作一般費用，使凈利潤減少。3-17MODULE3

博學(xué)多才B.Documentrelatedtopurchasereturnandallowance

LookatExhibit3-2,whichshowsthesampledebit/creditmemo,whenthereispurchasereturnorallowance,buyerusuallysendstheselleradebitmemo,informstheselleroftheamountthebuyerproposestodecreasetheaccountspayabletotheseller,andstatesthereasonsforthereturnortherequestforapricereduction.3-183-19LESSON3

RECORDSALESTRANSACTIONSFORMERCHANDISINGBUSINESSGOAL學(xué)習(xí)目標(biāo)Analyzeandrecordsalestransactionsforamerchandisingbusiness3-20A.Fillintheblankswiththeproperwordsandexpressionsgivenbelow,changingtheformifnecessary.MODULE1

學(xué)以致用3-211.Pleasebringtheoriginal

(銷售發(fā)票).2.

(銷售退回與折讓)istheoffsettingaccounttosalesrevenueaccount.3.Creditpurchaseallowsthepurchasertomakepaymentwithinthe

(信用期).4.Inthecaseofcreditsale,whentherearesalesreturnsandallowances,thesellernormallyissuesa

(信用備忘錄).5.C.O.D.istheshortformof

(貨到付款)undercashsales.6.Whenthecustomerpaystheamount,

(應(yīng)收賬款)isdecreasedandcashisincreased.MODULE2

手不釋卷Amerchandisingcompanyearnssalesrevenuethroughsalesofmerchandises.Salescanbedividedintocashsalesandcreditsales.1.CashsalesCashsalesrequiresimmediatecashpaymentfrompurchaser.Itisusuallyabbreviatedinshortform‘C.O.D’.Thejournalentrytorecordcashsalesonthebasisofsalesinvoiceis:Dr:Cashatbank(or,Cashonhand)$(amountonsalesinvoice)Cr:Salesrevenue$(amountonsalesinvoice)2.CreditsalesCreditsalesallowsthepurchaserstomakepaymentwithinacertainperiod(creditperiod)oftimeafterthetransactionshastakenplace.Itisusuallyabbreviatedinshortform‘1/n,n/30’.Thejournalentrytorecordthecreditsalesonthebasisofsalesinvoiceis:Dr:Accountsreceivable$(amountonsalesinvoice)Cr:Salesrevenue$(amountonsalesinvoice)Whenthecustomerpaystheamount,accountsreceivableisdecreasedandcashisincreased.Thejournalentryis:Dr:Cashatbank(or,Cashonhand)$(amountreceived)Cr:Accountsreceivable$(amountonsalesinvoice)商業(yè)企業(yè)通過銷售商品獲得銷售收入。銷售可分為現(xiàn)銷和賒銷。1.現(xiàn)銷現(xiàn)銷要求采購方在業(yè)務(wù)發(fā)生時立即支付貨款，通?？s寫為“C.O.D”(貨到付款)。以銷售發(fā)票為依據(jù)，現(xiàn)銷應(yīng)編制會計分錄如下：借方：庫存現(xiàn)金(或，銀行存款)$(銷售發(fā)票上的金額)貸方：銷售收入$(銷售發(fā)票上的金額)2.賒銷賒銷允許采購方在交易發(fā)生后一段特定時期內(nèi)(信用期)支付貨款，通常縮寫成“1/n,n/30”。以銷售發(fā)票為依據(jù)，現(xiàn)銷應(yīng)編制會計分錄如下：

借方：應(yīng)收賬款$(銷售發(fā)票上的金額)貸方：銷售收入$(銷售發(fā)票上的金額)當(dāng)客戶支付款項后，應(yīng)付賬款減少，現(xiàn)金增加，編制分類如下：

借方：庫存現(xiàn)金(或，銀行存款)$(實際收到的貨款)貸方：應(yīng)收賬款$(銷售發(fā)票上的金額)A.Readingmaterial3-22MODULE2

手不釋卷3.RealizethecostofmerchandisessoldThecostofmerchandisessoldisrecordedatthesametimeasthesale.Thejournalentryisrecordedas:Dr:Costofmerchandisessold$(costofmerchandisessold)Cr:Merchandiseinventory$(costofmerchandisessold)4.SalesdiscountAsameansofencouragingthebuyertopaybeforetheendofthecreditperiod,sellercouldofferadiscount,calledsalesdiscount.Itisusuallyrecordedinfinancialexpense(or,salesdiscount)account.Thejournalentryisrecordedas:Dr:Salesdiscount(or,financialexpense)$(amountofdiscountoffered)Cashonhand(or,Cashatbank)$(amountreceived)Cr:Accountsreceivable$(amountonsalesinvoice)3.確認(rèn)商品銷售成品我們應(yīng)在銷售業(yè)務(wù)發(fā)生的同時結(jié)轉(zhuǎn)商品銷售成本，并編制會計分錄如下：借方：商品銷售成本$(商品銷售成本)貸方：庫存商品$(商品銷售成本)4.銷售折扣銷售方可提供銷售折扣來作為鼓勵買方在信用期之前支付貨款的一種手段。這種折扣通常計入財務(wù)費用科目，并編制如下會計分錄：借方：財務(wù)費用—銷售折扣$(銷售折扣數(shù)額)庫存現(xiàn)金(或，銀行存款)$(實際收到的貨款)貸方：應(yīng)收賬款$(銷售發(fā)票上的數(shù)額)3-23MODULE2

手不釋卷5.SalesReturnsandAllowancesSalesreturnisthemerchandisereturnsbacktothesellerbecauseofdefectsordissatisfaction.Salesallowanceisthereductioninthesellingpriceofgoodsbecauseofaparticularproblemsuchasbreakage,qualitydeficiencyandincorrectquantity,etc.Salesreturnandallowanceisacontrarevenueaccount.Thejournalentryisrecordedas:Dr:SalesreturnsandallowancesCr:CashatbankInthecaseofcreditsale,whentherearesalesreturnsandallowances,thesellernormallyissuesacreditmemo(ThesampleofcreditmemoisillustratedinthischapterLesson2Module3partB)tothepurchaser.5.銷售退回與折讓銷售退回是商品不盡人意或質(zhì)量不合格而被購買方退回。銷售折讓是因商品破損，質(zhì)量不合格，發(fā)貨錯誤等各種特殊原因而對買方在價格上給予的折扣。銷售退回與折讓賬戶是銷售收入賬戶的備抵賬戶，應(yīng)做如下會計分錄：借方：銷售退回與折讓貸方：銀行存款就賒銷而言，當(dāng)發(fā)生銷售退回與折讓時，銷售方通常向購買方發(fā)送貸向憑單(也叫付款通知)。3-24B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsabbreviatevt.縮略receivableadj.應(yīng)收的offervt.提供deficiencyadj.有缺陷的，殘次的incorrectadj.錯誤的,不正確offsetvt.抵消memon.備忘錄UsefulExpressionsandKnowledge1.cashsales現(xiàn)售、現(xiàn)銷2.creditsales賒銷3.inshortform縮寫形式4.takenplace發(fā)生5.salesdiscount銷售折扣6.atthesametime同時7.inthecaseof至于…,就…來說8.salesreturnandallowance銷售退回與折讓9.contraaccount抵銷賬戶，備抵賬戶10.creditmemo貸向憑單，付款通知3-25C.Testyourunderstanding下面是BPT貿(mào)易公司在2011年1月份發(fā)生的幾筆采購業(yè)務(wù)。Monica希望你根據(jù)所學(xué)的知識將這幾筆業(yè)務(wù)登記入普通日記賬。

Transaction1CashsalesJan.14th2011,BPTCo.sold$40,000ofvideodiscstoEppingCollege(C.O.D),thepriceonthesalesinvoiceis$60,000.Pleaserecordthistransactioninthegeneraljournal.Transaction2CreditsalesJan.23th2011,BPTCo.sold$90,000ofmerchandisestoThomasretailCo.(2/10,n/30),thepriceonthesalesinvoiceis$130,000.Pleaserecordthistransactioninthegeneraljournal.

Transaction3SalesdiscountJan.27th2011,receivedabankchequefromThomasretailCo.,Pleaserecordthistransactioninthegeneraljournal.

Transaction4SalesreturnandallowanceJan.28th2011,$500allowanceincashwasgrantedtoTThomasretailCo.becauseofafewdefectivediscs.Pleaserecordthistransactioninthegeneraljournal.3-26MODULE3

博學(xué)多才A.Helpyourunderstanding

1.商業(yè)折扣Cashdiscount(現(xiàn)金折扣)和商業(yè)折扣不同，企業(yè)根據(jù)市場供需情況，或針對不同的顧客，在商品標(biāo)價上給予的扣除。在我國，會計核算中確認(rèn)商品銷售收入的金額時，不應(yīng)考慮預(yù)計可能發(fā)生的cashdiscount，而應(yīng)按總價確認(rèn)銷售收入后直接扣除商業(yè)折扣。也就是商業(yè)折扣將直接沖減salesrevenue。Cashdiscount應(yīng)在發(fā)生時計入financialexpense(財務(wù)費用)，而不應(yīng)沖減salesrevenue。課文上面提到的salesdiscount相當(dāng)于我國的現(xiàn)金折扣，而不是商業(yè)折扣，請同學(xué)們在學(xué)習(xí)時引起注意。3-27B.Exhibit3-3showssamplesalesinvoiceformerchandisingbusiness3-28PROJECT33-29

1.背景：Norris記錄了她的公司NorrisCo.在20X3年6月發(fā)生的經(jīng)濟(jì)業(yè)務(wù)。

任務(wù)：請您根據(jù)所學(xué)的知識將這業(yè)務(wù)登記入相應(yīng)的總賬賬戶。經(jīng)濟(jì)業(yè)務(wù)：(1)Sellgoodsforcashfor$60(2)Payinsurancepremiumbychequefor$400(3)Sellgoodsfor$250,andthecustomerwillpayinamonth(4)Pay$50petrolforthedeliveryvan.(5)Buy$170goodsforresaleoncredit.(6)Take$57outofthebusinessforlivingexpenses.(7)Buyanother$40goodsforresale,payingcash.(8)Buyanewcomputerforthebusinessfor$800.要求與相關(guān)表格：Completetherelevantledgeraccounts.3-303-313-32

2.背景：Alfie新創(chuàng)建了一個小生意AlfieTradeCo.，下面是她20X3年2月發(fā)生的經(jīng)濟(jì)業(yè)務(wù)。

任務(wù)：請您根據(jù)所學(xué)的知識將這業(yè)務(wù)登記入普通日記賬。經(jīng)濟(jì)業(yè)務(wù)：(1)Alfieinvests$10,000ofhislifesavingsintohisbusinessbankaccount.(2)HethenbuysgoodsfromIsabel,asupplierfor$1,000andpaysbycheque.(3)Asaleismadefor$400-thecustomerpaysbycheque.(4)Alfliemakesasalefor$600andthecustomerpromisestopayinthefuture.(5)Alfiethenbuysgoodsfromhissupplier,Lam,for$500oncredit.(6)Alfiepaysatelephonebillof$150bycheque.(7)Thecreditcustomerpaysthebalanceonheraccount.(8)AlfiepaysLam$340.(9)Bankinterestof$30isreceived.(10)Acashcustomerreturned$20goodstoAlfieforarefund.(11)Alfiesentgoodsof$100backtoLam.3-33要求與相關(guān)表格：Recordtheabovetransactionsinthegeneraljournal.3-34

3.背景：TechTradingCo.(Tech貿(mào)易公司)是一家專門從事科技產(chǎn)品零售的公司。下面是該公司在20X3年3月發(fā)生的經(jīng)濟(jì)業(yè)務(wù)。

任務(wù)：請您根據(jù)所學(xué)的知識將這業(yè)務(wù)登記入普通日記賬。經(jīng)濟(jì)業(yè)務(wù):(1)OnMar.