會(huì)計(jì)專業(yè)英語：第四課

JerryMilesestablishesasoleproprietorshiptobeknownasMilesTaxi.Thefollowingarethetransactionsduringthefirstmonthofoperations.Transaction(a):Miles’firsttransactionistodeposit﹩10,000inabankaccountinthenameofMilesTaxi.Transaction(b):Miles’nexttransactionistopurchaselandasafuturebuildingsite,forwhich﹩7,500incashispaid.Transaction(c):DuringthemonthMilespurchases﹩850ofgasoline,oil,andothersuppliesfromvarioussuppliers,agreeingtopayinthenearfuture.Transaction(d):Duringthemonth﹩400ispaidtocreditorsonaccount,therebyreducingbothassetsandliabilities.Transaction(e):DuringthefirstmonthofoperationsMilesTaxiearnedfaresof﹩4,500,receivingtheamountincash.Transaction(f):Variousbusinessexpensesincurredandpaidduringthemonthwereasfollows:wages,﹩1,125;rent,﹩850;utilities,﹩150;miscellaneous,﹩75.Transaction(g):Attheendofthemonthitisdeterminedthatthecostofthesuppliesonhandis﹩250,theremainder(﹩850－﹩250)havingbeenusedintheoperationsofthebusiness.Transaction(h):AttheendofthemonthMileswithdrawsfromthebusiness﹩1,000incashforhispersonaluse.MilesTaxiBalancesheetAugust31,2004AssetsCashSuppliesLandTotalassetsLiabilitiesAccountspayableCapitalJerryMiles,capitalTotalliabilitiesandcapital﹩304400025000750000﹩1115000﹩450001070000﹩1115000MilesTaxiIncomestatementForMonthEndedAugust31,2004FaresearnedOperatingexpensesWageexpenseRentexpenseSuppliesexpenseUtilitiesexpenseMiscellaneousexpenseTotaloperatingexpenseNetincome﹩450000﹩1125008500060000150007500280000﹩170000＝AssetsCash(a)10,000CapitalJerryMiles,Capital10,000＝Assets

Cash＋LandBal.10,000(b)－7,500＋7,500Bal.2,5007,500JerryMiles,Capital10,00010,000Capital＝Assets

Cash＋Supplies＋LandBal.2,5007,500

＋850Bal.2,5008507,500

Liabilities＋CapitalAccountsPayable＋850850JerryMiles,Capital10,00010,000＋Assets

Cash＋Supplies＋LandBal.2,5008507,500(d)－400Bal.2,1008507,500＝Liabilities＋

CapitalAccountsPayable850

－400450JerryMiles,Capital10,00010,000Assets

Cash＋Supplies＋LandBal.2,1008507,500(e)＋4,500Bal.6,6008507,500＝Liabilities＋

CapitalAccountsPayable450450JerryMiles,Capital10,000＋4,500Faresearned14,500＋Assets

Cash＋Supplies＋LandBal.6,6008507,500(f)－2,200

Bal.4,4008507,500＝Liabilities＋CapitalAccountsJerryMiles,PayableCapital14,500

－1,125Wagesexp.

－850Rentexpense

－150Utilitiesexp.

－75Misc.expense45012,300＋Assets

Cash＋Supplies＋LandBal.4,4008507,500(g)－600Bal.4,4002507,500LiabilitiesAccountsPayable450450CapitalJerryMiles,Capital12,300

－600Suppliesexp.11,700＋＋

AssetsCash＋Supplies＋LandBal.4,4002507,500(h)－1,000Bal.3,4002507,500＝＝

Liabilities＋CapitalAccountsJerryMiles,PayableCapital45011,700

－1,000Drawing45010,700＋

AssetsLiabilities＋CapitalAccountsJerryMiles,Cash＋Supplies＋LandPayable＋Capital(a)＋10,000＋10,000(b)－7,500＋7,5002,5007,50010,000(c)＋850＋8502,5008507,50085010,000(d)－400－4002,1008507,50045010,000(e)＋4,500＋4,500Faresearned6,6008507,50045014,500(f)－2,200－1,125Wagesexp.

－850Rentexpense

－150Utilitiesexp.

－75Misc.expense4,4008507,50045012,300－

600－600Suppliesexp.4,4002507,50045011,700(h)－1,000－1,000Drawing3,4002507,50045010,700

TypeofaccountIncreaseDec