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這幾個(gè)會計(jì)英語分錄怎么寫老師
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你好，購入機(jī)器設(shè)備及其運(yùn)輸和保險(xiǎn)費(fèi)：
借：機(jī)器設(shè)備 20,000 貸：現(xiàn)金 20,000
借：機(jī)器設(shè)備（運(yùn)輸費(fèi)） 2,000 貸：現(xiàn)金 2,000
借：預(yù)付保險(xiǎn)費(fèi) 480 貸：現(xiàn)金 480 注：若保險(xiǎn)費(fèi)是為了在途物資投保，應(yīng)在貨物到達(dá)并驗(yàn)收合格后，將預(yù)付保險(xiǎn)費(fèi)轉(zhuǎn)入機(jī)器設(shè)備成本。
銷售六個(gè)月訂閱服務(wù)并收取款項(xiàng)（含銷售稅）：
借：現(xiàn)金 150 貸：營業(yè)收入 150
借：應(yīng)交稅費(fèi) - 銷售稅 25.50（150 * 17%） 貸：應(yīng)交稅費(fèi) - 銷售收入稅 25.50
出售一臺機(jī)器設(shè)備：
借：固定資產(chǎn)清理 2,000 累計(jì)折舊 8,000 貸：固定資產(chǎn) 10,000
借：銀行存款/現(xiàn)金 3,000 貸：固定資產(chǎn)清理 3,000
借：資產(chǎn)處置損益（或營業(yè)外收入）-2,000（假設(shè)虧損） 貸：固定資產(chǎn)清理 -2,000
完成建筑物翻新：
借：在建工程 65,000 貸：現(xiàn)金 65,000
建筑物翻新完成后： 借：固定資產(chǎn) 65,000 貸：在建工程 65,000
購買設(shè)備并簽發(fā)一年期、利率為9%的票據(jù)：
借：固定資產(chǎn) 50,000 貸：應(yīng)付票據(jù) 50,000
2024 02/29 13:19
張樂老師 
2024 02/29 13:21
用英文寫的分錄的話如下Purchased machinery:
Debit: Machinery 20,000
Credit: Cash 20,000
Debit: Freight-in 2,000
Credit: Cash 2,000
Debit: Prepaid Insurance 480
Credit: Cash 480
Sold a six-month subscription:
Debit: Cash 150
Credit: Unearned Revenue 150
Debit: Sales Tax Payable 25.50 (150 x 17%)
Credit: Sales Revenue 25.50
Sold a machine with accumulated depreciation:
Debit: Accumulated Depreciation 8,000
Debit: Machinery Disposal Account 2,000
Credit: Machinery 10,000
Debit: Cash 3,000
Credit: Machinery Disposal Account 3,000
Credit: Gain/Loss on Sale of Fixed Asset (Dr./Cr.) -2,000 (assuming loss)
Completed remodeling of an acquired building:
Debit: Building Improvements 65,000
Credit: Cash 65,000
Assuming no separate account for improvements, the cost would be added to the existing Building asset.
Purchased equipment using a one-year, 9% note payable:
Debit: Equipment 50,000
Credit: Notes Payable 50,000
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