《会计英语》课后习题答案.docx
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《会计英语》课后习题答案.docx
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《会计英语》课后习题答案
SuggestedSolution
Chapter1
1.
Effectontheaccountingequation
(1)
(2)
(3)
(4)
(5)
(6)
(a)Increaseinoneasset,decreaseinanotherasset.
√
(b)Increaseinanasset,increaseinaliability.
(c)Increaseinanasset,increaseincapital.
√
√
(d)Decreaseinanasset,decreaseinaliability.
√
(e)Decreaseinanasset,decreaseincapital.
√
√
2.
Transactions
Assets
+/-
Liabilities
+/-
Owner’sequity
+/-
1
+
+
2
+
+
3
-
-
4
+
+
5
+
+
6
-
-
7
-
-
8
+/-
9
-
-
10
-
-
3.
Describeeachtransactionbasedonthesummaryabove.
Transactions
1
Purchasedlandforcash,$6,000.
2
Investmentforcash,$3,200.
3
Paidexpense$1,200.
4
Purchasedsuppliesonaccount,$800.
5
Paidowner’spersonaluse,$750.
6
Paidcreditor,$1,500
7
Suppliesusedduringtheperiod,$630.
4.
Assets
Liabilities
Equity
Beginning
275,000
80,000
195,000
Add.investment
48,000
Add.Netincome
27,000
Lesswithdrawals
-35,000
Ending
320,000
85,000
235,000
5.
(a)
March31,20XX
April30,20XX
Assets
Cash
4,500
5,400
Accountsreceivable
2,560
4,100
Supplies
840
450
Totalassets
7,900
9,950
Liabilities
Accountspayable
430
690
Equity
TinaPierce,Capital
7,470
9,260
(b)netincome=9,260-7,470=1,790
(c)netincome=1,790+2,500=4,290
Chapter2
1.
a.ToincreaseNotesPayable-CR
b.TodecreaseAccountsReceivable-CR
c.ToincreaseOwner,Capital-CR
d.TodecreaseUnearnedFees-DR
e.TodecreasePrepaidInsurance-CR
f.TodecreaseCash-CR
g.ToincreaseUtilitiesExpense-DR
h.ToincreaseFeesEarned-CR
i.ToincreaseStoreEquipment-DR
j.ToincreaseOwner,Withdrawal-DR
2.
a.
Cash
1,800
Accountspayable
1,800
b.
Revenue
4,500
Accountsreceivable
4,500
c.
Owner’swithdrawals
1,500
SalariesExpense
1,500
d.
AccountsReceivable
750
Revenue
750
3.
PrepareadjustingjournalentriesatDecember31,theendoftheyear.
Advertisingexpense
600
Prepaidadvertising
600
Insuranceexpense(2160/12*2)
360
Prepaidinsurance
360
Unearnedrevenue
2,100
Servicerevenue
2,100
Consultantexpense
900
Prepaidconsultant
900
Unearnedrevenue
3,000
Servicerevenue
3,000
4.
1.$388,400
2.$22,520
3.$366,600
4.$21,800
5.
1.netlossfortheyearendedJune30,2002:
$60,000
2.DRJonNissen,Capital60,000
CRincomesummary60,000
3.post-closingbalanceinJonNissen,CapitalatJune30,2002:
$54,000
Chapter3
1.DundeeRealtybankreconciliation
October31,2009
Reconciledbalance$6,220Reconciledbalance$6,220
2.April7Dr:
Notesreceivable—Acompany5400
Cr:
Accountsreceivable—Acompany5400
12Dr:
Cash5394.5
Interestexpense5.5
Cr:
Notesreceivable5400
June6Dr:
Accountsreceivable—Acompany5533
Cr:
Cash5533
18Dr:
Cash5560.7
Cr:
Accountsreceivable—Acompany5533
Interestrevenue27.7
3.(a)Asawhole:
theendinginventory=685
(b)appliedseparatelytoeachproduct:
theendinginventory=625
4.Thecostofgoodsavailableforsale=endinginventory+thecostofgoods=80,000+200,000*500%=80,000+1,000,000=1,080,000
5.
(1)24,000+60,000-90,000*0.8=12000
(2)(60,000+24,000)/(85,000+31,000)*(85,000+31,000-90,000)=18828
Chapter4
1.(a)second-yeardepreciation=(114,000–5,700)/5=21,660;
(b)second-yeardepreciation=8,600*(114,000–5,700)/36,100=25,800;
(c)first-yeardepreciation=114,000*40%=45,600
second-yeardepreciation=(114,000–45,600)*40%=27,360;
(d)second-yeardepreciation=(114,000–5,700)*4/15=28,880.
2.(a)weighted-averageaccumulatedexpenditures(2008)=75,000*12/12+84,000*9/12+180,000*8/12+300,000*7/12+100,000*6/12=483,000
(b)interestcapitalizedduring2008=60,000*12%+(483,000–60,000)*10%=49,500
3.
(1)depreciationexpense=30,000
(2)bookvalue=600,000–30,000*2=540,000
(3)depreciationexpense=(600,000–30,000*8)/16=22,500
(4)bookvalue=600,000–30,000*8–22,500=337,500
4.Situation1:
Jan1st,2008InvestmentinM260,000
Cash260,000
June30Cash6000
Dividendrevenue6000
Situation2:
January1,2008InvestmentinS81,000
Cash81,000
June15Cash10,800
InvestmentinS10,800
December31InvestmentinS25,500
InvestmentRevenue25,500
5.a.December31,2008InvestmentinK1,200,000
Cash1,200,000
June30,2009DividendReceivable42,500
DividendRevenue42,500
December31,2009Cash42,500
DividendReceivable42,500
b.December31,2008InvestmentinK1,200,000
Cash1,200,000
December31,2009Cash42,500
InvestmentinK
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