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
