求帮忙做下西方会计From the trial balance of the Michal Sales Company,

1个回答

  • 不太清楚这里要的eight-column worksheet是什么,T-accounts?budget?

    (2) Dec 31(a) Dr.Merchandise Inventory $3,900

    Cr.Cash or Accounts Payable $3,900 (42,000-38,100)

    (年终的库存比原来多,说明买了一些 )

    (b) Dr.Supplies Expense $200

    Cr.Supplies $200

    (年终少了,说明用了)

    (c) Dr.Insurance Expense $2,000

    Cr.Prepaid Insurance $2,000

    (预付的保险今年用掉了一部分)

    (d) Dr.Depreciation Expense $800

    Cr.Accumulated Depreciation $800

    (价值下降,accumulated是累计)

    (e) Dr.Salaries Expense $400

    Cr.Salaries Payable or Accounts Payable $400

    (今年应付的薪水但还未付)

    (Dr.= Debit 右边,Cr.= Credit 左边)