同学您好,分录如下:
a.
Dr: Depreciation Expense 2400
Cr: Accumulated Depreciation 2400
b. 计提工资时,
Dr: Salaries Expense 5600
Cr: Salaries Payable 5600
支付工资时,
Dr: Salaries Payable 5600
Cr: Cash 5600
c. 购买办公用品时,
Dr: Office Supplies 3000
Cr: Cash 3000
由于月初办公用品2500,本月购买3000,月末结存1700,表明本月办公用品领用金额=2500+3000-1700=3800
Dr: Supplies Expense 3800
Cr: Office Supplies 3800
d. 8月1日购买保险时,
Dr: Account Prepaid 5280
Cr: Cash 5280
年末确认5个月的保险费用=5280/(2*12)*5=1100
Dr: Insurance Expense 1100
Cr: Account Prepaid 1100
e.
Dr: Cash 3200
Cr: Severice Revenue 3200
f.
Dr: Interest Expense 150
Cr: Note Payable 150
g.
Dr: Cash 6000
Cr: Account Receviable 6000