急求啊，后天就考了~囧，还不怎么会完整的英语会计分录，高手们，帮帮啊！！

Question

a) Texas begins business with $20,000 cash
b) He also contributes a car valued at $35,000
c) He buys office furniture from Geoff’s U’save to the value at $10,000
d) He borrows $10,000 from ABC Finance
e) He pays $5,000 owing to Geoff’s U’save
f) On 1 October 2001, an annual insurance premium of $2400 was paid. Prepare the entry at the end of the financial year at 31th December.
g) The company has reveived two months rent in advance on a shop they lease out. Current monthly rental is $900
h) $2000 has been paid to cover advertising from January to June of 2002. prepare the entry at the end of the financial year at 31th March.
i) Commission was owing to the company on some sales made in March. The sales involved amounted to $10,000 and the commission was due at 15% on sales.
j) Accounts owing at balance date were for:
Wage $560
Electricity $110
Vehicle Repairs $150

Answer 1

英语来不及翻了,先提供中文,你自己翻吧
1.借：现金 $20,000 2.借：固定资产 $35,000
贷：实收资本 $20,000 贷：实收资本 $35,000

3.借:管理费用 $10,000 4.借: 银行存款 $10,000
贷:应付账款 $10,000 贷:短期借款 $10,000

5.借:应付账款 $5,000 6:借:管理费用-保险费 $800 这个分录可能不对
待摊费用-保险费 $1600
贷:银行存款 $5,000 贷:银行存款 $2400

7.借:财务费用-利息收入 $900
贷:银行存款 $900

8.借:管理费用 $2000 这个也可能不正确
贷:银行存款 $2000

9.借:委托加工物资-加工费 $1500
贷:应付账款 $1500

10.借:应付工资 $560
管理费用-电费 $110
管理费用-汽车修理费 $150
货:其他应付款 $820

Answer 2

a). Dr: Bank 20,000
Cr: Texas Capital 20,000
b). Dr: Car 35,000
Cr: Texas Capital 35,000
c). Dr: Furniture 10,000
Cr: Accounts payable 10,000
d). Dr: Bank 10,000
Cr: loan 10,000
e). Dr: Accounts payable 5,000
Cr: Bank 5,000
f). Dr: Insurance expense 1200
Cr:Prepaid insurance 1200
g). Dr: Unearned revenue 900
Cr: Rental income 900
h). Dr: Advertising expense 1000
Cr: Prepaid advertising 1000
i). Dr: Accounts receivable 1500
Cr: Commission 1500
j). Dr: Expense 820
Cr: Accounts payable 820本回答被网友采纳