精选优质文档-倾情为你奉上第二章 交易分析和记录1.所有者投资Receive investment by Owner借:现金Cash 贷:所有者名下的资本Owner, Capital2.用现金采购物料Purchase Equipment for Cash借:物料Supplies 贷:现金Cash3.用现金购置设备Purchase Equipment for Cash借:设备Equipment 贷:现金Cash4.赊购物料Purchase Supplies on Credit Supplies借:物料Supplies 贷:应付账款Accounts Payable5.提供服务赚取现金Provide Services for Cash借:现金Cash 贷:咨询费收入Consulting Revenue6.用现金支付费用Payment of Expense in Cash借:租金费用Rent Expense 贷:现金Cash7.以赊销方式提供服务和出租设备Provide Consulting a