✔ 最佳答案
1. The balances of cash, bank, debtors, creditors, and capital accounts are
$2,000 $9,000 $16,000,$35,000 and 23,500 respectively.
Dr Cash 2,000
Dr Bank 9,000
Dr Debtors 16,000
Cr Creditors 35,000
Cr Capital 23,500
現金,銀行,債仔,債主同資金的餘額分別係2000,9000...etc
4. Withdrew cash $1,000 from bank.
Dr Cash
Cr Bank
從銀行取現金1000
7. Repaid creditors $1,170 by cheque.
Dr Creditors
Cr Bank
以支票1170還款給債主
10. Bought office equipment $500 on credit.
Dr Office Equipment
Cr Creditors
貸500購辦公室設備
13. Bought Machinery $40,000 on credit.
Dr Machinery
Cr Creditors
貸40000購機器設備
16. Received $7,280 from debtors in cash.
Dr Bank
Cr Debtors
債仔以現金7280還款,不過通常都會入銀行,所以Dr Bank,
其實都可以Dr Cash
21. Returned damaged office equipment costing $120 to the supplier.
Dr Creditors
Cr Office Equipment
退回價值120毀壞的辦公室設備給供應商
25. The owner withdrew cash $1,500 and office equipment $180 for his own
use.
Dr Director's A/C 1,618 (或Current A/C)
Cr Cash 1,500
Cr Office Equipment 180
東主取現金1500及辦公室設備180給自己用
28. Retained the cash balance to be $2,000 from bank account
Dr Cash 500
Cr Bank 500
從銀行帳戶取款使現金餘額維持2000
(即將以上同Cash有關的項目進行加加減減,
項1,4及25= 2000+1000-1500 = 1500,
因要維持2000,所以應補回的金額為2000-1500=500)
2008-11-23 22:26:52 補充:
如果16.Dr Cash的話...
28就變成 Dr Bank 6780
Cr Cash 6780
即將以上同Cash有關的項目進行加加減減,
項1,4,16及25 = 2000+1000+7280-1500 = 8780,
因要維持2000,所以應補回的金額為2000-8780 = -6780,
即要入6780現金去銀行)