1.Dr. cash 120,000Dr.equipment 25,000Cr.equity 175,000Dr.accumulated depreciation 20,000Cr.equipment 20,0006.Dr.PPE-furniture 17,280Cr.cash 17,280Dr.accumulated depreciation 288Cr.PPE-furniture 28810.Dr.deferred expense 6,000Cr.cash 6,000之后每个月是Dr.finance cost 500,Cr.deferred expense11.Dr.PPE-merchandise 40,000Cr.bank 40,00012.Dr.cash 56,000Cr.PPE-merchandise 56,00013.看不懂14.Dr.selling expense 1,200Cr.cash 1,20015.Dr.inventory 2,000Cr.cash 2,00016.Dr.cost of sales 3,800Cr.inventory 3,80017.Dr.finance cost 400Cr.interest payable 40018.是不是缺条件,2-5没有19.Dr.receivables 1,400Cr.revenue 1,40020.Dr.salaries 700Cr.payables-employee 70021.Dr.bad debt expense 900Cr.receivables 90022.= =兄台,我尽力了。感觉你们老师真BT,感觉出题的风格明明是国内各种处理会计分录的风格,偏偏还要用英语。国外对分录的要求挺低的,更着重在报表上。