会计英语调整分录习题.doc

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1、TheaccountantforMollie’sMarket,Inc.preparedthefollowingtrialbalanceatJanuary31,2008,afteronemonthofoperations:DebitCreditCash$5,600AccountsReceivable4,400UnexpiredInsurance2,000OfficeEquipment18,000UnearnedConsultingFees$3,200CapitalStock15,500RetainedEarnings,January1,20050Dividends3,2

2、00ConsultingFeesEarned26,200SalariesExpense7,600UtilitiesExpense1,600RentExpense2,000SuppliesExpense500______$44,900$44,900Additionalinformationitems:aConsultingservicesrenderedtoaclientinJanuary,notyetbilledorrecorded,$2,300.bPortionofinsuranceexpiringinJanuary,$200.cIncometaxesexpense

3、forJanuaryof$2,400.dTheofficeequipmenthasalifeof5years.Instructions.Prepareadjustingentriesforathroughd.AdjustingEntriesJan31AAccountsReceivable2300ConsultingFeesEarned2300BInsuranceExpense200UnexpiredInsurance200CIncomeTaxExpense2400IncomeTaxesPayable2400DDepreciationExpense300Accumula

4、tedDepreciation300