大学一年级下学期会计学原理-First_Exam

Tracy starts her training institute with $5000 cash and she also contributes a building worth $30000 for the business on 1th Feb 2013 (Ignore the depreciation for the building)

1th March 2013, she spent $6500 to buy equipment on credit for her office from ABC Furniture. The equipment is expected to be used in 10 years and $500 salvage value at the end of its useful life. (straight line depreciation)

3th March 2013, she buys teaching supplies for $2500 on credit and those supplies are recorded as assets.

15th June 2013, she pays back $6000 to ABC Furniture for her early purchase.

1th July 2013, she spends $1200 cash for an annual insurance. The insurance policy covers 1th July 2013 to 30th June 2014.

1th Sep 2013, the school agreed to do a 6 months course (start immediately) for A client. The contract calls for a monthly fee of $1000 and A client pays all fees in advance on the same day.

目前不用记1th Oct 2013, the school also sign a contract to supply a 12 months training (start immediately) for B client. The monthly fee is $800 and B will pay for all fees after training finish.

31th Dec 2013, Tracy has done a $600 job, but she only received $300 cash and the rest of the payment will be received on 15th Jan 2014.

An inventory count shows that teaching supplies costing $500 are available at year end 2013.

31th Dec 2013, Tracy received an invoice from water supplier. The invoice shows she needs to pay $1000 for her water bill. Tracy decides to pay for it on 3th Jan 2014.

31th Dec 2013, Tracy pays Jimy $2000 for his wage

Tracy withdraw $300 cash for her own wage.

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【幸遇?书屋】

你来，或者不来

我都在这里，等你、盼你

等你婉转而至

盼你邂逅而遇

你想，或者不想

我都在这里，忆你、惜你

忆你来时莞尔

惜你别时依依

你忘，或者不忘

我都在这里，念你、羡你

念你袅娜身姿

羡你悠然书气

人生若只如初见

任你方便时来

随你心性而去

却为何，有人

为一眼而愁肠百转

为一见而不远千里

晨起凭栏眺

但见云卷云舒

风月乍起

春寒已淡忘

如今秋凉甚好

几度眼迷离

感谢喧嚣

把你高高卷起

砸向这一处静逸惊翻了我的万卷和其中的一字一句幸遇只因这一次

被你拥抱过，览了被你默诵过，懂了被你翻开又合起被你动了奶酪和心思

不舍你的过往

和过往的你

记挂你的现今

和现今的你

遐想你的将来

和将来的你

难了难了

相思可以这一世