Question

会计英语业务题 大神学霸快来助我通过清考啊！！！

Vines Consulting Service engaged in the following transactions during March 200X, its first month of operations:
Mar.1 John Vines invested $65,000 of cash to start the business.
2 He purchased supplies of $200 on account.
4 He paid $25,000 cash for land to use as a future building site.
6 He performed service for customers and received cash, $2,000.
9 He paid $100 on accounts payable.
17 He performed service for customers on account, $1,600.
23 He received $1,200 cash from a customer on account.
31 He paid the following expenses: salary, $1,200; rent, $500.
Required:
1) Record the preceding transactions in the journal of Vines Consulting Service. Key transactions by date and include an explanation for each entry
2) compute net income

Answer 1

1. 借：库存现金 贷：实收资本65000

2. 借：原材料 贷：应付账款200

3. 借：在建工程 贷：银行存款25000

4. 借：库存现金 贷：主营业务收入2000

5. 借：应付账款 贷：银行存款或库存现金100

6. 借：库存现金 贷：主营业务收入1600

7. 借：银行存款 贷：主营业务收入1200

8. 借：生产成本-人工费1200 管理费用-500 贷：银行存款1700

   营业利润=营业收入-营业成本-营业税金及附加-管理费用-销售费用-财务费用-资产减值损失+公允价值变动收益（-公允价值变动损失）+投资收益（-投资损失）

Borrow: cash loans: paid-in capital 65000
Borrow: raw materials: loan accounts payable, 200
Borrow: building project loans: bank deposit 25000
Borrow: cash loans: the main business income is 2000
Borrow: accounts payable to borrow: bank deposit or cash. 100
Borrow: cash loans: the main business income is 1600
Borrow: bank deposit to borrow: advocate business wu income is 1200
Borrow: the cost of production - labor management cost 1200-1200 borrow: bank deposit 1700
Operating profit = operating income - operating costs - business taxes and additional - management expenses - sales - financial expenses - gains on the changes in the fair value of the asset impairment loss + (loss) on the changes in the fair value + investment gains (losses)