小藍 發問時間: 商業與財經稅捐台灣 · 8 年前

初等會計的問題(一)

d.

The April utilities expense of $700 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $700 amount owed needs to be recorded.

g.

Additional property taxes of $450 have been assessed for this fiscal year but have not been paid or recorded in the accounts.

h.

The long-term note payable bears interest at 12% per year. The unadjusted Interest Expense ac¬count equals the amount paid for the first 11 months of the 2011 fiscal year. The $200 accrued interest for April has not yet been paid or recorded. (Note that the company is required to make a $4,000 payment toward the note payable during the 2012 fiscal year.)

翻譯之後還是不太懂

想請問一下分路怎麼做

1 個解答

評分
  • Lv 6
    8 年前
    最佳解答

    d.4月水電費700沒記帳,因為帳單來時試算表已編好,這700元應入帳:

    借:水電費 700

    貸: 應付費用 700

    g.今年的財產稅450沒支付也沒記錄。

    借:稅捐--財產稅 450

    貸: 應付稅捐 450

    h.長期應付票據附息12%。調整前的利息費用等於2011年前11月的利息。4月應記利息費用200尚未被支付或記錄(2012年度要支付4000元利息)

    借:利息費用 200

    貸: 應付利息 200

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    參考資料: 會計課本
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