最新中级财务会计英文版课后答案chap06.docx
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最新中级财务会计英文版课后答案chap06.docx
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最新中级财务会计英文版课后答案chap06
Exercise6-1
1.Straight-line:
$33,000-3,000
=$6,000peryear
5years
2.Sum-of-the-years’digits:
Year
Depreciable
Base
X
Depreciation
RateperYear
=
Depreciation
2011
$30,000
$10,000
2012
30,000
8,000
2013
30,000
6,000
2014
30,000
4,000
2015
30,000
2,000
Total
$30,000
Exercise6-1(concluded)
3.Double-decliningbalance:
Straight-linerateof20%(1÷5years)x2=40%DDBrate.
Year
BookValueBeginning
ofYearX
Depreciation
Rateper
Year=
Depreciation
BookValue
EndofYear
2011
$33,000
40%
$13,200
$19,800
2012
19,800
40%
7,920
11,880
2013
11,880
40%
4,752
7,128
2014
7,128
40%
2,851
4,277
2015
4,277
*
1,277*
3,000
Total
$30,000
*Amountnecessarytoreducebookvaluetoresidualvalue
4.Units-of-production:
$33,000-3,000
=$.30permiledepreciationrate
100,000miles
Year
Actual
Miles
DrivenX
Depreciation
Rateper
Mile=
Depreciation
BookValue
Endof
Year
2011
22,000
$.30
$6,600
$26,400
2012
24,000
.30
7,200
19,200
2013
15,000
.30
4,500
14,700
2014
20,000
.30
6,000
8,700
2015
21,000
*
5,700*
3,000
Totals
102,000
$30,000
*Amountnecessarytoreducebookvaluetoresidualvalue
Exercise6-2
1.Straight-line:
$115,000-5,000
=$11,000peryear
10years
2.Sum-of-the-years’digits:
Sum-of-the-digitsis([10(10+1)]÷2)=55
2011$110,000x10/55=$20,000
2012$110,000x9/55=$18,000
3.Double-decliningbalance:
Straight-linerateis10%(1÷10years)x2=20%DDBrate
2011$115,000x20%=$23,000
2012($115,000-23,000)x20%=$18,400
4.Onehundredfiftypercentdecliningbalance:
Straight-linerateis10%(1÷10years)x1.5=15%rate
2011$115,000x15%=$17,250
2012($115,000-17,250)x15%=$14,663
5.Units-of-production:
$115,000-5,000
=$.50perunitdepreciationrate
220,000units
201130,000unitsx$.50=$15,000
201225,000unitsx$.50=$12,500
Exercise6-3
1.Straight-line:
$115,000-5,000
=$11,000peryear
10years
2011$11,000x3/12=$2,750
2012$11,000x12/12=$11,000
2.Sum-of-the-years’digits:
Sum-of-the-digitsis{[10(10+1)]/2}=55
2011$110,000x10/55x3/12=$5,000
2012$110,000x10/55x9/12=$15,000
+$110,000x9/55x3/12=4,500
$19,500
3.Double-decliningbalance:
Straight-linerateis10%(1÷10years)x2=20%DDBrate
2011$115,000x20%x3/12=$5,750
2012$115,000x20%x9/12=$17,250
+($115,000-23,000)x20%x3/12=4,600
$21,850
or,
2012($115,000-5,750)x20%=$21,850
4.Onehundredfiftypercentdecliningbalance:
Straight-linerateis10%(1÷10years)x1.5=15%rate
2011$115,000x15%x3/12=$4,313
2012$115,000x15%x9/12=$12,937
+($115,000-17,250)x15%x3/12=3,666
$16,603
Or,
2012($115,000-4,313)x15%=$16,603
Exercise6-3(concluded)
5.Units-of-production:
$115,000-5,000
=$.50perunitdepreciationrate
220,000units
201110,000unitsx$.50=$5,000
201225,000unitsx$.50=$12,500
Exercise6-4
Buildingdepreciation:
$5,000,000-200,000
=$160,000peryear
根本不知道□30years
二、资料网址:
Buildingadditiondepreciation:
Beadwrks公司还组织各国的“芝自制饰品店”定期进行作品交流,体现东方女性聪慧的作品曾在其他国家大受欢迎;同样,自各国作品也曾无数次启发过中国姑娘们的灵感,这里更是创作的源泉。
图1-1大学生月生活费分布RemainingusefullifefromJune30,2011is27.5years.
附件
(二):
7、你喜欢哪一类型的DIY手工艺制品?
$1,650,000
(4)牌子响=$60,000peryear
27.5years
2011$60,000x6/12=$30,000
我们从小学、中学到大学,学的知识总是限制在一定范围内,缺乏在商业统计、会计,理财税收等方面的知识;也无法把自己的创意准确而清晰地表达出来,缺少个性化的信息传递。
对目标市场和竞争对手情况缺乏了解,分析时采用的数据经不起推敲,没有说服力等。
这些都反映出我们大学生创业知识的缺乏;2012$60,000x12/12=$60,000
为此,装潢美观,亮丽,富有个性化的店面环境,能引起消费者的注意,从而刺激顾客的消费欲望。
这些问题在今后经营中我们将慎重考虑的。
Exercise6-6
Requirement1
(二)创业优势分析
1.Straight-line:
$260,000-20,000
=$40,000peryear
6years
2011$40,000x8/12=$26,667
2012$40,000x12/12=$40,000
2.Sum-of-the-years’digits:
Sum-of-the-years’digitsis([6(6+1)]÷2)=21
2011$240,000x6/21x8/12=$45,714
2012$240,000x6/21x4/12=$22,857
+$240,000x5/21x8/12=38,095
$60,952
3.Double-decliningbalance:
1/6(thestraight-linerate)x2=1/3DDBrate
2011$260,000x1/3x8/12=$57,778
2012$260,000x1/3x4/12=$28,889
+($260,000–86,667)x1/3x8/12=38,518
$67,407
or,
2012($260,000–57,778)x1/3=$67,407
Exercise
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