法定会计分录英文

1、会计分录R Baker invested

debit:  Cash---3750

credit:Paid-up capital(or stock)----3750

a.debit:  Office allowance ---375

credit: cash---375

b.debit:  Fixed assets---1050

credit:Account payable ----1050

c debit:  Cash---1500

credit:Account receivable---1500

d debit:  Account payable ----1050

credit:Cash--------------------1050

e   debit:  Account receivable----2700

credit:Prime operating revenue ---2700

(Tax payable -value added tax payable -Substituted money on VAT -***,若此公司是提供加工及修理修配等劳务等，需交增值税，中国一般纳税人17%税率，小规模3%税率，由于本题没有相关提示，税金科目略，）

f 既然每月都付租金原先账务应该有笔分录，借：管理费用/经营费用等，贷：应付账款，本题假设有此分录，若没有debit: Adminisstrative expenses/Operating expenses  525    credit：Cash 525）

debit:  Account payable----525

credit:Cash-----------------525

g debit:Cash---1125

credit:Account receivable--1125

h debit:  Paid-up capital(or stock)---1000

credit:Cash---1000

2、T账户共7个，请查看附件

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