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会计的balance sheet\trading and profit and loss account,学国际会计的童

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会计的balance sheet\trading and profit and loss account,学国际会计的童鞋和大侠快请进.
Colombo is an inexperienced accounts assistant and has prepare the following trial balance at 31/12/2009
trial balance在图中
Further information:
(1) Banks statement shows that the Colombo's bank account has an overdraft for $6,000
(2) Selling and distribution expenses paid in advance at 31/12/2009 amounts to $1,800.Administrations expenses assessed as due nut not yet paid are to be included at 2,400.
(3) Owner had taken $3,000 worth of stock out for personal use is not recorded inthe books.
(4) Colombo provides the depreciation 10% on premises at cost.Plant&machinery and office furniture are 15% on reducing balance.
Required:
Trading and profit and loss account for the year ended 30/12/2009 and balance sheet as that date.
(本人不是学会计的,看到该题目已有段时间,尝试一下,请大侠指正)
balance:是银行的账目收支平衡上的术语.国外银行常会给顾客发一个Statement.在支出和存入后的账目就是balance.
Colombo 是个经验不足的的会计助理,他与2009年12月31日做出下列预评账目:
更多信息:
1.银行账单显示,Colombo所作的银行账户透支$6000.
2.在2009年12月31日已提前付入1800 的销售和批发费用,估算的登记管理费并未按期付入,该费用要包括在2400 中.
3.账户持有人已经从股票中取出等值的3000作为个人使用,但并未在账本中记录.
4.Colombo提供,房产贬值10%,而工厂和机器以及办公室家具使账目下降15%.
相关需要:交易,利润和损失账户信息截止2009、12、30,账目通知单也是截止到该日期.
(表中的词义)
Dr(支出),Cr(存入)
Premises(资产,主要是指房屋资产)
Plant and machinary(工厂和机器设备)
Office furniture(办公室家具)
Stock(股票,在此是一总称,可以是股票,也可以是债券等)
Debtors (欠债方)
Creditors(收债方)
Purchase(购入项)
Carriage inwards (货运收入)
Carriage outwards(货运支出)
Return inwards(收益进入)
Return outwards(收益支出)
Sclling and distribution(批发费用)
Admistration expenses(管理费用)
Discount received(对方降价的收入)
Discount allowed(己方降价的支出)
Drawings(支取)
Capital(总资本)
再问: 你翻译的不错 可是我要的是解题的答案 reducing balance你漏翻了 中文我也不清楚具体翻译 反正就是在上一年net book value的基础上乘以百分比的那个折旧法
再答: 其中翻译不到位的 你可以根据你的专业术语来定义 Plant&machinery and office furniture are 15% on reducing balance. 工厂和仪器设备以及办公室家具占已缩减账目的15%。
再问: 可是我要的不是翻译 是这道题的答案!!!很感谢你那么用心...可是