单词翻译中译英；英译中句子翻译判断题选择题分录题文字题。
重点：资产负债表（车辆、土地、设备、建筑物、研发开支；应付各种费用等）的翻译。
次重点：收入表、现金流量表的翻译。
翻译。阅读会计假设相关内容 (chapter 1- 2)
负债（chapter6 - 2）
收入（chapter 8-1）
分录题。on may 5th, 2011, abc company delivered 300 units of a products to skyworth company. the amount of special vat invoice is ￥150 000, and the rate of special vat is 17%.
meanwhile, abc company paid the freight and other charges of ￥2000. settlement will be bank collection. the cost of a product is ￥140 000.
abc公司2024年5月5日发给创维公司a产品300件，增值税专用发票上金额为150 000元，增值税税率为17%，代垫运杂费2000元，已向银行办妥托收手续。a产品的成本为140 000元。
dr: account receivable177 500
cr: main business revenue150 000
taxes payable---value added taxes payable 25 500
cash in bank 2 000
借：应收账款177 500
贷：主营业务收入150 000
应交税费——应交增值税 25 500
银行存款2 000
dr: main business cost140 000
cr: merchandise inventory140 000
借：主营业务成本——a140 000
贷：库存商品——a140 000
1. paying for the advertising expense of ￥3 000 000.
以银行存款支付广告费用300万。
2. selling department staff got an advance of expense of ￥2 000. when he came back, he g**e an invoice of ￥1 600, paying back of ￥400.
销售部人员预支差旅费2000元，出差回来报销差旅费1600元，交回现金400元。
3. paying for the kpmg, an accounting firm, accounting check & capital verification expense of ￥90 000.
付聘请会计师事务所查账验资费用9万元。
4. signing for the transfer cheque for the business entertainment expense of ￥35 000.
签发转账支票支付业务招待费3.5万元。
5. paying for the interest fees of borrowing , 9 000.
收到银行通知，支付借款利息费9000元。
6. received interest income of ￥3 000.
收到银行存款利息收入通知单，利息收入3000元。
1. 300万广告费用。
dr: selling expense 3 000 000
cr: cash in bank3 000 000
借：销售费用3 000 000
贷：银行存款3 000 000
2. 预支差旅费2000元。
dr: other receivable account 2 000
cr: cash2 000
借：其他应收款2 000
贷：现金2 000
出差回来报销差旅费1600元，交回现金400元。
dr: selling expense1 600
cash400
cr: other receivable account 2 000
借：销售费用1 600
现金400贷：其他应收款2 000
3.查账验资费用9万元。
dr: management expense 90 000
cr: cash in bank90 000
借：管理费用90 000
贷：银行存款90 000
4. 招待费 ￥35 000
dr: management expense35 000
cr: cash in bank35 000
借：管理费用35 000
贷：银行存款35 000
5. 支付利息 ￥9 000
dr: financial expense9 000
cr: cash in bank9 000
借：财务费用9 000
贷：银行存款9 000
6. 收到利息 ￥3 000
dr: cash in bank3 000
cr: financial expense3 000
借：银行存款3 000
贷：财务费用3 000
case 1: a, b and c invested ￥1 000 000 respectively to set up abc company. then, the registered capital of abc is ￥3 million.
2 years later, d invested ￥1 800 000 in abc company, which covers 25% of the registered capital. please record the transaction of d’s investment.
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