会计原理 高手帮帮忙.. 都是英文 看不懂

会计原理 高手帮帮忙.. 都是英文 看不懂

题目
会计原理 高手帮帮忙.. 都是英文 看不懂
Sansomite Co. distributes suitcases to retail stores and extends credit terms of 1/10, n/30 to all of its customers. At the end of June , Sansomite's inventory consisted of suit-cases costing $1.200 During the month of July the following merchandising transactions occurred.

July 1: Purchased suitcases on account for $1.800 from Trunk Manufacturers,FOB destina-tion,terms 2/10, n/30. The appropriate party also made a cash payment of $100 for freight on this date.
3: Sold suitcases on account to SatchelWorld for $2.000 The cost of suitcases is $1.200
9: Paid Trunk Manufacturers in full.
12: Received payment in full from Satchel World.
17: Sold suitcases on account to The Going Concern for $1.500 The cost of the suitcases sold was $900.
18: Purchased suitcases on account for $1.700 from Kingman Manufacturers,FOB ship-ping point, terms 1/10, n/30. The appropriate party also made a cash payment of $100 for freight on this date.
20: Received $300 credit (including freight) for suitcases returned to Kingman Manufacturers.
21: Received payment in full from The Going Concern.
22: Sole suitcases on account to Fly-By-Night for $2.250 The cost of suitcases sold was $1.350
30: Paid Kingman Manufacturers in full.
31: Granted Fly-By-Night $200 credit for suitcases returned costing$120

Sansomite's chart of accounts includes the following:No.101 cash, No.112 Accounts Receivable, No.120 Merchandise Inventory, No.201 Accounts Payable,No.401 Sales, No.412 Sales Returns and Allowances, No.414 Sales Discounts,No.505 Cost of Goods Sold.

Instructions
Journalize the transactions for the month of July for Sansomite using a perpetual inventory system.
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答案
公司Sansomite分配箱子搬到零售商店,并延伸的信用证条款的十分之一,n/30给所有的客户需求.六月末,Sansomite的库存由suit-cases耗资1.200 7月的月期间下列商品交易发生.
7月1日:美元购买1.800旅行箱放在占装运港船上交货价的destina-tion从树干的厂家,2/10,n/30、条款.适当的党还犯了一个100美元的现金支付,在这一天所需的运费.
20:收到300美元的信用(包括运费)为手提箱回到Kingman制造商.
21:收到贵公司的款项全部从赢利.
22日:独家旅行箱放在帐户来Fly-By-Night 2.250美元的成本是$ 1.350手提箱出售
制造商:付费Kingman 30了.
31:授予Fly-By-Night 200美元的信用为手提箱返回成本120美元
Sansomite的图表的帐目包括以下几点:101现金、应收帐款、No.120号售货确认书商品存货,No.201应付帐款、No.401销售,No.412销售退回和津贴,No.414销售折扣,互相贯通从而带给企业管理销售货物的成本.
指令
Journalize交易为一个月的7月为Sansomite使用一个永续盘存系统.
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