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会计专业英语的课后练习题
Homework 1
Student number: Name:
1. Identiy assets(A),liabilities(L),or a part of owners’ equity(OE) Accounts payable
Accounts receivable
Capital
Cash
Drawing
Equipment
Service income
Miscellaneous expense
Notes payable
Rent expense
Held-to-maturity investment
Intangible assets
Accumulated depreciation
2.Use accounting equation to analyze the below transaction, and fill in the blanks.
1. The owner, Lisa Hunter, invests $250,000 to start a new business, HEC
2. HEC purchases land for a future office location, paying $100,000 cash
3. Purchases $7,000 office supplies on credit 4. HEC completes a consulting job for $30,000 cash 5. HEC completes a consulting job on credit for $25,000
6. HEC pays expenses for the month: salary $6,500; rent $4,000; utilities, $1,500
7. HEC pays $5,000 to the store from which it purchased $7,000 worth of office supplies in Transaction 3
8. HEC collections $15,000 from the customer of Transaction 5 9. HEC sells 50% of the land purchased in Transaction 2 for $50,000 cash
10. Lisa Hunter withdraws $6,000 cash for her personal use from HEC
3. Translation
(1)1000.54
(2)0.91
(3)123456789
(4)1000001
(5)20001-1=20000
(6)909+10001+100=11100
(7)7777/1000+3=10.777
(8)0.54*100/6-2=7
4. Questions
What is “T” account ? Please analysis by yourself.(50 words at least)