会计英语(第二版)第一章中英文互译.doc

会计英语 第一章 Exercises 1-1 The following selected transactions were completed by Castle Delivery Service during November: Received cash from owner as investment ,$2,000. Paid advertising expense ,$500. Purchased supplies of gas and oil for cash , $750. Received cash from cash customers $2,500. Paid creditors on account $480. 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. Effect on the accounting equation (1) (2) (3) (4) (5) (6) (a)increase in one asset,decrease in another asset √ (b)increase in an asset ,increase in a liability (c)increase in an asset, increase in capital √ √ (d)decrease in an asset,decrease in a liability √ (e)decrease in an asset, decrease in capital √ √ Translation: 1-1 下列交易事项挑选自Castle Delivery Service公司十一月份的交易： 收到投资者现在投资2000美元 支付广告费500美元 现在购买汽和油，750美元 从购买者收到现金收入2500美元 偿还债权人借款480美元 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 对会计等式的影响 (1) (2) (3) (4) (5) (6) (a)一项资产增加，另一项资产减少 √ (b)资产增加，负债增加 (c)资产增加，所有者权益增加 √ √ (d)资产减少，负债减少 √ (e)资产减少，所有者权益减少 √ √ 1-2 Foreman Corporation, engaged in a service business , completed the following selected transactions during the period: Added additional investment, receiving cash Purchased supplies on account Returned defective supplies purchased on account and not yet paid for Received cash as a refund from the erroneous overpayment of an expense Charged customers for services sold on account Paid salary expense Paid a creditor on account Received cash on account from charge customer Paid cash for the owner’s personal use Determined the amount of supplies used during the month Using a tabular form below: Transactions Assets +/- Liabilities +/- Owners equity +/- 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 ca