會計(jì)專業(yè)英語的課后練習(xí)題

　　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)