有關Principles of Account 的問題.

Disposed fixtures $100 on credit to Peter
以賒帳方式賣出設備給Peter, 售價為$100.
Bought machinery of $2000 from Peter Ltd on credit.
向Peter有限公司購買$2000機器.
Received $500 cash from Leung
從Leung收到$500現金.
The owner took $400 cash from the business for his personal use
公司老闆從公司提走$400現金自用.
其實呢類題目主要係諗double entry係點做, 唔係叫你翻譯句子. 如果你真係唔知點解, 真係要花心機練下英文.

Disposed fixtures $100 on credit to Peter.
係賣左值$100既家具俾peter peter遲d先俾錢
所以公司家具既value會減少 而peter就會係債務人account receivable(debtor) 差公司$100要還

Bought machinery of $2000 from on credit.
公司係Peter Ltd買左$2000機器 遲d先俾錢
所以公司有值$2000機器 而Peter Ltd就會係債權人account payable(creditor) 公司要還$2000俾Peter Ltd

Received $500 cash from Leung
公司收到Leung既$500現金
公司既現金會增加, leung既債務會減少
正常黎講有Received呢個字Leung都係debtor 佢係還錢俾公司
而唔係即時既金錢交易

The owner took $400 cash from the business for his personal use
老闆係公司拎左$400現金作個人用途
所以公司既現金同資金owner's equity(capital)都會減少

我都唔知解釋得好唔好~因為我係外國讀accounting有好多名詞都唔識
希望幫到你啦

Bought machinery of $2000 from Peter Ltd on credit.同
用$2000買咗部machinery (Peter Ltd is creditor,買咗但遲d先俾$)

Received $500 cash from Leung.
收到$500 from Leung. (可能Leung係debtor)

和The owner took $400 cash from the business for his personal use,點解.
drawing... owner 由公司攞咗$400蚊自己洗///