会计英语 第一章

Exercises

1-1

The following selected transactions were completed by Castle Delivery Service during November:

(1) Received cash from owner as investment ,$2,000.

(2) Paid advertising expense ,$500.

(3) Purchased supplies of gas and oil for cash , $750.

(4) Received cash from cash customers $2,500.

(5) Paid creditors on account $480.

(6) Paid cash to owner for personal use ,$600.

Indicate the effect of each transactions on the accounting equation by a check mark listing the numbers identifying the transactions(1)through (6),in the following form.

Translation:

1-1

下列交易事项挑选自Castle Delivery Service公司十一月份的交易：

（1）收到投资者现在投资2000美元

（2）支付广告费500美元

（3）现在购买汽和油，750美元

（4）从购买者收到现金收入2500美元

（5）偿还债权人借款480美元

（6）支付现金给所有者作为个人用途600美元

在下面的表格中，用符号标识出交易事项1到6对会计等式的影响

1-2

Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:

1) Added additional investment, receiving cash

2) Purchased supplies on account

3) Returned defective supplies purchased on account and not yet paid for

4) Received cash as a refund from the erroneous overpayment of an expense

5) Charged customers for services sold on account

6) Paid salary expense

7) Paid a creditor on account

8) Received cash on account from charge customer

9) Paid cash for the owner’s personal use

10) Determined the amount of supplies used during the month

Using a tabular form below:

Translation :

Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。

1） 收到增加的现金投资

2） 赊购物资

3） 退回仍未付款的缺损物资

4） 收到由于错误多付的现金

5） 收到顾客赊欠服务性款项

6） 支付薪水

7） 支付债权人欠款

8） 收到顾客赊欠款项

9） 支付现金给使用者自用

10） 确定本月使用物资金额

1-3

C Fraser is engaged in a service business. Summary financial data for October are presented in equation form as follows. Each line designated by a number indicates the effect of a transaction on the equation. Each increase and decrease in capital, except transaction (2) and (5), affects net income.

CF是一个从事服务行业的公司，总结10月份的财务信息在会计等式中如下表。每一行都用一个数字指定一个业务对会计等式的影响。每一项权益的增加或者减少除2和5之外都影响净收益

Cash + Supplies + land = Liabilities + Capital

现金 + 物料 + 土地 = 负债 + 资本

Bal. 12000 540 4000 1540 15000

(1) +6000 -6000

(2) +3200 +3200

(3) -1200 -1200

(4) +800 +800

(5) -750 -750

(6) -1500 -1500

(7) ___ -630 ___ ___ -630

Bal. 5 750 710 10000 840 15620

Describe each transaction based on the summary above.

描述上述总结里面的每一项业务。

1) Sold land for cash $6,000

2) Received cash from owner as investment , $3,200

3) Withdrawal $ 1,200

4) Purchased supplies on account $800

5) Paid cash to owner for personal use $750

6) Paid account payable $1,500

7) Determined the amount of supplies used the month $630

Translation :

1) 出售价值6000美元的土地，收到现金

2) 所有者自己投资3200美元

3) 提存1200美元

4) 赊购800美元的原材料

5) 所有者自己提取750美元供自己使用

6) 支付1500美元的应付账款

7) 消耗了630美元的原材料

1-4

The data,exclusive of the amount of capital,are summarized as follows:

Total Total

Assets Liabilities

Beginning of the year·············$ 275 000 $ 80 000

End of the year·················· 320 000 85 000

On the basis of the above data and the following additional information for the year,determine the net income(or less) of the company for the year. (Suggestion : First determine the amount of increase or decrease in capital during the year.)

The owner had made an additional investment of $48 000 and had withdrawn $35 000.

翻译：

除去资本数额的数据总结如下：

期初····资产：275 000美元，负债：80 000美元

期末····资产：320 000美元，负债：85 000美元

根据上述数据，加上接下来增加的信息，来确定该公司的净收益或者净损失。（建议：首先确定本年度所有者权益的增加或者减少。）该所有者曾经追加48 000美元的投资，提存35 000美元

At the beginning of the year:

Owner's equity=Assets - Liabilities=275 000 - 80 000=195 000

At the end of the year:

Owner's equity=Assets - Liabilities=320 000 - 85 000=235 000

So,the statement of Owner's equity

235 000 - 195000 = 40 000

Net income=40 000 - 48 000 + 35 000=27 000

翻译：

期初权益=期初资产-期初负债=275 000-80 000=195 000

期末权益=期末资产-期末负债=320 000-85 000=235 000

本年权益变化=期末权益-期初权益=235 000-195 000=40 000

所以净利润=40 000-48 000+35 000=27 000

1-5

Financial information related to the sole proprietorship of Tina Pierce Interiors for March and April of the current year is as follows:

(a)Prepare balance sheets for Tina Pierce Interiors as of March 31 and as of April 30 of the current year

(b)Determine the amount of the net income for April , assuming that the owner's had made no additional investment or withdrawals during the month

(c)Determine the amount of the net income for April , assuming that the owner's had made no additional investments and had withdrawn $2,500 during the month

Translation :

如下是Tina Pierce Interiors独资企业本年三月及四月的相关财务信息：

（a） 绘制Tina Pierce Interiors企业本年3月31日及4月30日的资产负债表。

（b） 假设所有者四月没有额外的投资或提存，计算四月的净利润。

（c） 假设所有者四月没有额外的投资但提存$2,500，计算四月的净利润。

(a)

(b) Net income = $9,260-7,470=$1,790

(c) Net income =$9,260-7,470+2,500=$4,290

答：（a）

Tina Pierce Interiors

资产负债表

20xx年3月31日

资产负债表

20xx年4月30日

（b）净利润=$9,260-7,470=$1,790

（c）净利润=$9,260-7,470+2,500=$4,290

Problems

1-1

On march 1st of the current year Bert Zimm opened a sole proprietorship under the name BZ Freelance writing. Bert completed transactions during the month:

(a)Opened a business with an investment of equipment valued at $5,000

(b)Earned revenue ,receiving cash $2,500

(c)Purchased supplies(stationery, stamps, pencils , ink , etc.) on account $3,000

(d)Paid salary of the secretary for the month $900

(e)Paid rent on office for the month $600

(f)Earned revenue ,the cash was planned to receive in April $1,000

Required

Record the transactions,using the following tabular headings:

Translation:

1-1

今年3月1日Bert Zimm建立了一个名为BZ自由撰稿的独资企业，Bert 这个月完成了下列交易事项：

（a）投资了一件价值5000美元的装备

（b）获取了现金收入2500美元

（c）赊购物资（信纸、邮票、铅笔、墨水等）价值3000美元

（d）支付秘书本月工资900美元

（e）支付办公室本月租金600美元

（f）获得收入，将到4月收到这笔现金1000美元

要求：用下面的表格记录这些交易

1-2

Required

Based on the problem 1-1,prepare an income statement for March, a statement of owner's equity for March ,and a balance sheet as of March 31.

Translation:

要求根据问题1-1，做出3月的利润表、所有者权益变动表和资产负债表

1-3

The partial balance sheets of Stiller Co.as of Dec.31,2001 and 2002 are presented below:

Additional information for change in owner's equity is listed below:

Additional investment during the year 25,000

Withdrawals($1,000*12) 12,000

Required

Calculate the net income earned in the year of 2002. (Please show your computation in good form.)

O/B of capital =139,500-5,000=134,500

C/B of capital =468,000-275,000=193,000

Owner's equity=net income + investment - withdrawals

Net income = (193,000-134,500)-25,000+ 12,000 = $45,500

Translation:

下面给出STILLER 公司2001年12月31日和2002年12月31日的部分资产负债表：

关于所有者权益变动的额外信息如下：

本年度额外的投资 25,000美元

提存 （1，000美元*12） 12,000美元

要求：计算2002年赚取的净利润（使用正确的形式展现你的计算过程）.

期初所有者权益 =139,500-5,000=134,500

期末所有者权益 =468,000-275,000=193,000

所有者权益=净利润+ 投资 - 提存

净利润= (193,000-134,500)-25,000+ 12,000 = $45,500

1-4

On August 1 of the current year William Kreisler established a sole proprietorship under the name W Kreisler Realty. Kreisler completed the following transactions during the month:

(a)Opened a business bank account with a deposit of $5,000

(b)Paid rent on office and equipment for the month, $1,200

(c)Purchased supplies (stationery, stamps , pencils , ink, etc.) on account , $340

(d)Paid creditors on account, $250

(e)Earned sales commissions, receiving cash $4,850

(f)Withdrew cash for personal use$1,000

(g)Paid automobile expenses (including rental charge) for month $280, and miscellaneous expenses $175

(h)Paid office staff salaries $600

(i)Determined that the cost of supplies used was $65

Required:

(1) Record the transactions and the balances after each transaction , using the following tabular headings:

(2) Prepare an income statement for August , a capital statement for August , and a balance sheet as of August 31.

Translation:

William Kreisler与本年8月1日建立了一个独资企业命名为W Kreisler Realty。该企业这一个月发生的全部业务如下：

（a）在商业银行开设一个账户并存款5,000美元

（b）交付这个月办公室及设备租金1,200美元

（c）赊购物品（文具，图章，铅笔，墨水等）340美元

（d）付清应付账款250美元

（e）获得销售佣金，现金收入4,850美元

（f）提存现金自己使用1,000美元

（g）支付本月汽车费用（包含租赁费用）280美元和其他杂费175美元

（h）支付办公室员工薪水600美元

（i）判定使用的物料价值为65美元

要求：（1）记录这些业务并在每笔业务之后结算使之平衡，使用下面给出的列表和标题

（2）编制8月份的利润表，所有者权益变动表和8月31日的资产负债表

1-5

Henry cooper co. has the following balances of assets and liabilities as of Dec 31,2005 and 2006

Based on the following a) b) c) d) ,please compute the net income (loss) for each independent situation in good form.

a) no other information

b) Withdrawals (12 month @ $1 750)

c) Additional investment 32 500

d) Withdrawals (12 month @ $1 750) ,and Additional investment 25 000

Translation:问题1-5

Henry cooper公司2005年12月31日与2006年12月31日的资产与负债的数值如下表：

在下面a) b) c) d)四种情况下，计算出净利润或净损失。

a) 没有其他信息

b) 提存，每月1 750美元

c) 额外的投资，32 500美元

d) 提存，每月1 750美元以及额外的25 000美元的投资

答：△资产=△负债+投资-提存+净利润

a） 净利润=120 000-75 000-（46 000-30 000）=45 000-16 000=29 000美元

b） 净利润=120 000-75 000-（46 000-30 000）+1 750*12=50 000美元

c） 净利润=120 000-75 000-（46 000-30 000）-32 500= -3 500美元

即为净损失3 500美元

d）净利润=120 000-75 000-（46 000-30 000）+1 750*12-25 000=25 000美元