匪号叶小二
1.Dr. cash 120,000Dr.equipment 25,000Cr.equity 175,000Dr.accumulated depreciation 20,000Cr.equipment 20,0006.Dr.PPE-furniture 17,280Cr.cash 17,280Dr.accumulated depreciation 288Cr.PPE-furniture 28810.Dr.deferred expense 6,000Cr.cash 6,000之后每个月是Dr.finance cost 500,Cr.deferred expense11.Dr.PPE-merchandise 40,000Cr.bank 40,00012.Dr.cash 56,000Cr.PPE-merchandise 56,00013.看不懂14.Dr.selling expense 1,200Cr.cash 1,20015.Dr.inventory 2,000Cr.cash 2,00016.Dr.cost of sales 3,800Cr.inventory 3,80017.Dr.finance cost 400Cr.interest payable 40018.是不是缺条件，2-5没有19.Dr.receivables 1,400Cr.revenue 1,40020.Dr.salaries 700Cr.payables-employee 70021.Dr.bad debt expense 900Cr.receivables 90022.= =兄台，我尽力了。感觉你们老师真BT，感觉出题的风格明明是国内各种处理会计分录的风格，偏偏还要用英语。国外对分录的要求挺低的，更着重在报表上。
wangyan0223
1. dr: inventory 90000 / cr: payable 90000 dr: cash 90000 / cr: short time issue 90000 dr:financial cost 4500 / cr: payable 4500 dr: payable 94500 / cr: cash 945002a (1) dr: cash 1500000 / cr: issues 1500000 dr: financial cost 40000 / cr: retain earning/cash 40000 (2) dr: interest payable/ 60000 / cr: retain earning/cash 60000 b (1) dr: bond 1500000 / cr: cash 1500000 (2) dr:cash 60000 / cr: interest receivable 600003a dr:cash 52000 / cr: share capital 15000 , cr share premium 37000 b dr:non-current asset 21000 , dr: goodwill 51800=[ (52-15) * 1400] / cr: share capital 21000 , cr share premium 51800 c dr: treasury 2500 / cr: cash 2500 d dr treasury 300 / cr: revaluation 300 dr: cash 2800 / cr: treasury 2800朋友，我也在学习会计，第二题答得不完整请见谅。如果有完整答案请告诉我，以便更正。一起学习不会累，呵呵，与君共勉。
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