会计学案例及答案 (3)

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(完整版)《初级会计学》案例分析题答案

第一章总论案例一王先生准备办一家企业，他有10万元存款，租了一间办公室，花费3000元作为一年的租金，支付各种办公费用6000元，用银行存款购入8万元商品，同时全部卖出收到货款99000元，贷款已经存入银行。

请问王先生的公司在经过这些经济活动以后是否还符合会计恒等式？答：企业的资产与权益是相互依存的，有一定数额的资产，必然有相应数额的权益；反之亦然。

所以，在数量上任何一个企业的所有资产与所有权益的总额必定相等。

用公式表示为：资产=负债+所有者权益。

王通先生的公司在经过这些经济活动以后仍然符合会计恒等式。

各项经济业务对会计恒等式的影响如下：(1)10万元存款租用办公室，减少了10万元银行存款但增加了10万元待摊费用，资产类项目总额保持不变，从而会计恒等式仍然平衡。

(2)花费3 000元作为一年的租金，待摊费用减少了3000元，同时管理费用增加了3000元。

由会计等式资产=负债+所有者权益+（收入-费用）可得：资产+费用=负债+所有者权益+收入。

这笔业务导致资产类项目减少3000元，同时费用类项目增加3000元，会计等式仍然平衡。

(3)支付各种办公费用6 000元，银行存款减少了6000元，同时管理费用增加了6000元。

由会计等式资产=负债+所有者权益+（收入-费用）可得：资产+费用=负债+所有者权益+收入。

这笔业务导致资产类项目减少6000元，同时费用类项目增加6000元，会计等式仍然平衡。

(4)用银行存款购入8万元商品，减少了8万元银行存款但增加了8万元存货，资产类项目总额保持不变，从而会计恒等式仍然平衡。

(5)卖出商品收到货款99 000元，银行存款增加了99000元，同时存货减少了8万元，资产类项目总额增加19000元；这一业务能够为企业带来收入19000元（99000-80000）。

由会计等式资产=负债+所有者权益+（收入-费用）可得：资产+费用=负债+所有者权益+收入。

这笔业务导致资产类项目增加19000元，同时收入类项目增加19000元，等式两边同时增加相同的数量，会计等式仍然平衡。

《会计学》最新案例分析

案例分析参考答案：第二章货币资金案例分析：星海公司出纳员小王对其在2005年7月8日和10日两天的现金清查结果的处理方法都是错误的。

他的处理方法的直接后果可能会掩盖公司在现金管理与核算中存在的诸多问题，有时可能会是重大的经济问题。

因此，凡是出现账实不符的情况时，必须按照有关的会计规定进行处理。

按照规定，对于现金清查中发现的账实不符，即现金溢缺情况，首先应通过“待处理财产损溢——待处理流动资产损溢”科目进行核算。

具体会计账务处理的基本原则是，属于现金短缺，按实际短缺金额，借记“待处理财产损溢——待处理流动资产损溢”账户，贷记“现金”账户；属于现金溢余，按实际溢余金额，借记“现金”账户，贷记“待处理财产损溢——待处理流动资产损溢”账户。

待查明溢缺原因后，应按不同情况做如下处理：1．若为现金短缺：属于应由责任人赔偿的部分，借记“其他应收款——××个人”账户，贷记“待处理财产损溢——待处理流动资产损溢”账户。

属于应由保险公司赔偿的部分，借记“其他应收款——应收保险赔款”账户，贷记“待处理财产损溢——待处理流动资产损溢”账户。

属于无法查明的其他原因，根据管理权限，经批准后处理，借记“管理费用——现金短缺”账户，贷记“待处理财产损溢——待处理流动资产损溢”账户。

2．若为现金溢余：属于应支付给有关人员或单位，应借记“待处理财产损溢——待处理流动资产损溢”账户，贷记“其他应付款——应付现金溢余（××人员或单位）”账户。

属于无法查明原因的溢余部分，经批准后，借记“待处理财产损溢——待处理流动资产损溢”账户，贷记“营业外收入——现金溢余”账户银行存款实有数与企业银行存款日记账余额或银行对账单余额并不总是一致，原因一般有两个方面，第一存在未达账项，；第二企业或银行双方可能存在记账错误。

小王在确定企业银行存款实有数时，只考虑了第一个方面的因素，而忽略了第二个方面的因素。

如果企业或银行没有记账错误的话，小王的方法可能会确定出银行存款的实有数，但如果未达账项确定不全面或错误的话，也不会确定出银行存款实有数的。

会计学教程与案例财务会计分册第十12版第3章答案

CHAPTER 3BASIC ACCOUNTING CONCEPTS:THE INCOME STATEMENTProblemsProblem 3-1Not an expense for June - not incurred.Expense for JuneExpense for JuneExpense for JuneExpense for JuneNot an expense for June - asset acquired.Problem 3-2Revenues $275,000a.Expenses –Cost of goods sold ...............$164,000Rent .....................................3,300Salaries ................................27,400Taxes ...................................1,375Other ....................................50,240246,315Net income $28,685Problem 3-3Beginning inventory ............$27,000Purchases ............................. 78,000Available for sale .................Ending inventory .................($31,000)Cost of goods sold ...............$74,000Problem 3-4a.(1) Sales ...................................$85,000Cost of goods sold..............45,000Gross margin ......................$40,0001Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/Merchant(2)47 percent gross margin ($40,000 / $85,000)(3)11 percent profit margin (9000/85000)The Woden Corporation had a tax rate of 40 percent ($6,000 / $15,000) on its pretax profit that represented 17.7 percent of its sales ($15,000 / $85,000). The company’s operating expenses were 82.3 percent of sales ($70,000 / $85,000) and its cost of goods sold was 53 percent of sales. The company’s gross margin was 47 percent of sales ($40,000 / $85,000).Problem 3-5Depreciation. Each year for the next 5 years depreciation will be charged to income.No income statement charge. Land is not depreciated.Cost of goods sold. $3,500 charged to current year’s income. $3,500 charged to next year’s income. Subscription expense. $36 charged to current year. $36 charged to next year. Alternatively, $72 charged to current year on grounds $72 is immaterial.Problem 3-6Asset value:October 1, 20X5 $30,000December 31, 20X5 26,250December 31, 20X6 11,250December 31, 20X7 0Expenses:20X5 $3,750 ($1,250 x 3 months)20X6 $15,000 ($1,250 x 12 months)20X7 $11,250 ($1,250 x 9 months)One month’s insurance charge is $1,250 ($30, 000 / 24 months)2©2007 McGraw-Hill/Irwin Chapter 3Problem 3-7QED ELECTRONICS COMPANYIncome Statement for the month of April, ----.Sales ...................................................$33,400Expenses:Bad debts .......................................$ 645Parts ...............................................2,100Interest (880)Wages ............................................10,000Utilities (800)Depreciation ..................................2,700Selling ............................................1,900Administrative ...............................4,700 ______26,925Profit before taxes .............................. 8,075Provision for taxes .............................. 2,800.Net income $6,875Truck purchase has no income statement effect. It is an asset.Sales are recorded as earned, not when cash is received. Bad debt provision of 5 percent related to sales on credit ($33,400 - $20,500) must be recognized. Wages expense is recognized as incurred, not when paid.March’s utility bill is an expense of March when the obligation was incurred.Income tax provision relates to pretax income. Must be matched with related income.Problem 3-8First calculate sales:Sales ($45,000 / (1 - .45)) .................$81,818+Beginning inventory .........................$35,000Purchases ..........................................$40,000Total available ..................................75,000Ending inventory .............................. 30,000Cost of goods sold ............................$45,000Gross margin ....................................$36,818If the gross margin percentage is 45 percent, the cost of goods sold percentage must be 55 percent.Once sales are determined, calculate net income:Net income ($81,818 x .1) $8,1823Accounting: Text and Cases 12e – Instructor’s Manual Anthony/Hawkins/Merchant4Next, prepare balance sheet:Assets LiabilitiesCurrent assets ($50,000 x 1.6) ............................ $ 80,000 Current liabilities .........................$ 50,000 Other assets ($218,182 - $50,000) ................... 138,182 Long term debt 40,000 Total liabilities ............................$ 90,000Owners’ equityBeginning balance .......................$120,000 Plus net income ........................... 8,182 Ending balance ............................$128,182Total assets ..................... $218,182+Total liabilitiesand owners’ equity ......................$218,182+Total assets = Total liabilities and Owner’s equity.Problem 3-9Sales LC 26,666,667 [LC 20,000,000 x (200 / 150)] January cash LC 1,000,000 [LC 500,000 x (200 / 100)] December cash LC 600,000At year-end the company was more liquid in terms of nominal currency (LC 600,000 versus LC 500,000) but in terms of the purchasing power of its cash it was worse off (LC 1,000,000 versus LC 600,000).CasesCase 3-1: Maynard Company (B)Note: This case is unchanged from the Eleventh Edition. Question 1 See below.Question 2This question brings out the difference between cash accounting and accrual accounting. Cash increased by $31,677 whereas net income was $19,635. Explaining the exact difference may be too difficult at this stage, but students should see that:1. The bank loan, a financing transaction, increased cash by $20,865 but did not affect net income.Cash collected on credit sales made last period ($21,798) also increased cash, but did not affect net income this period. (The same is true of the collection of the $11,700 note receivable from Diane Maynard, but it was offset by the payments of the $11,700 dividend to Diane Maynard, the sole shareholder.)©2007 McGraw-Hill/Irwin Chapter 32.MAYNARD COMPANYINCOME STATEMENT, JUNESales ($44,420 cash sales + $26,505 credit sales) .....................$70,925 Less: Cost of sales * ............................................................ 39,345Gross Margin .............................................................................31,580ExpensesWages($5,660+$2,202-$1,974) ..........................................$5,888Utilities (900)Supplies ($5,559+$1,671-$6,630) (600)Insurance($3,150-$2,826) (324)Depreciation ($157,950-$156,000)+($5,928-$5,304) .........2,574Miscellaneous ..................................................................... 135 10,421Income before income tax .........................................................21,159 Income tax expense ($7,224 - $5,700) ................................1,524Net Income ................................................................................19,635 Less: Dividends ................................................................... 11,700Increase in retained earnings .....................................................$ 7,935*Cost of sales:Merchandise purchased for cash .........................................$14,715Merchandise purchased on credit ........................................21,315 [$21,315+($8,517-$8,517)] Inventory, June 1 ................................................................. 29,835Total goods available during June ................................65,865Inventory, June 30 ............................................................... 26,520Cost of Sales .................................................................$39,3453.The purchase of equipment ($23,400) and other assets ($408) decreased cash but did not affectnet income (at least not by this full amount) this period.4.Credit sales made this period ($26,505) increased net income, but did not affect cash.5.Noncash expenses such as depreciation ($2,574) and insurance ($324) decreased net income butdid not affect cash as they relate largely, if not wholly, to cash outflows made for asset acquisition in prior periods. (Exception: such expenses on an entity’s first income statement are not related to prior period expenditures but they will be a much smaller amount than the first accounting period’s expenditures.Question 3(a)$14,715 is incorrect because it is the amount of cash purchases rather than the cost of sales. Thecost of cash purchases and cost of sales amounts would be equal for a period in which all purchases were for cash, and in which the dollar amount of beginning inventory was the same as the dollar amount of ending inventory, since Cost of Sales = Beginning Inventory + Purchases - Ending Inventory.(b)$36,030 is the sum of cash purchases ($14,715) and credit purchases ($21,315). As explainedabove, purchases equal cost of sales for the period only if beginning and ending inventory amounts are the same.5Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/MerchantCase 3-2: Lone Pine Café (B)Note:This case is updated from the Eleventh Edition.ApproachThis case introduces students to preparation of an income statement based on analyzing transactions. At this stage, students are not expected to set up accounts in the formal sense. However, in effect they do so for those income statement items that did not coincide exactly with cash flows.Question 1A suggested income statement as required by Question 1 is shown below. The following notes applyto the income statement.1.The student needs to refer back to Lone Pine Café (A) in order to construct the income statementon the accrual basis. Amounts for sales on credit, purchases on credit, beginning and ending inventory, beginning and ending prepaid operating license, and depreciation expense are to be found there. Specifically:a.Sales revenues = $43,480 cash sales + $870 credit sales to ski instructors = $44,350.b.Food and beverage expense = $2,800 beginning inventory + $10,016 cash purchases + $1,583credit purchases - $2,430 ending inventory = $11,969.2.Since the entity is unincorporated, it is also correct (though less meaningful for evaluativepurposes) to treat the $23,150 partners’ salaries as owners’ drawings. This treatment would result in an income of $12,296 and a decrease in equity (after drawings) of $10,854.LONE PINE CAFE (B)INCOME STATEMENT FOR NOVEMBER 2, 2005, THROUGHMARCH 30, 2006Sales ...........................................................................$ 44,350Expenses:Salaries to partners ................................................$23,150Part-time employee wages .....................................5,480Food and beverage supplies ...................................l1,969Telephone and electricity ......................................3,270Rent expense ..........................................................7,500Depreciation ..........................................................2,445Operating license expense (595)Interest (540)Miscellaneous expenses (255)Total expenses ............................................................55,204(Loss) ..........................................................................$(10,854)6©2007 McGraw-Hill/Irwin Chapter 3Question 2The income statement tells Mrs. Antoine that the partnership has suffered a $10,854 loss for the first five months of operation. This $10,854 loss is the correct figure for evaluative purposes, not the $12,296 income before partners’ salaries. This assumes, of course, that nonowner salaries for the cook and table servers would also have been $23,150, which is questionable. It would appear that Lone Pine Cafe cannot support three partners, even at a bare level of sustenance ($23,150 was only an average of $1,543 per partner/employee per month). Of course the three owner/employees did receive room and board, for which no value has been imputed here.Case 3-3: Dispensers of California, Inc.Note: This is a new case for the Twelfth Edition.ApproachThe case can be used for two class sessions. The first day is devoted to analyzing the accounting transactions, including a preliminary discussion of Hynes’ accounting policy d ecisions. The second class deals with preparing the financial statements and an analysis of how they may change if alternative accounting procedures had been adopted by Hynes.The first class should start with the case Question 1. Its purpose is to give the students a sense of the managerial purpose of profit plans and a context for the later accounting discussions.The use of the asset equals liability plus equity structure to answer Question 2 is recommended so that the instructor can 1) highlight the retained earnings link between net income and the balance sheet 2) illustrate how any accounting transaction can be analyzed using the basic accounting equation and 3) to lay the foundation for the debit-credit framework material in Chapter 4. (At this point in the course debit and credit terminology and analysis should not be used.)Questions 3 and 4 require the preparation of an income statement and balance sheet, respectively. Some instructors prefer to end the first class with a discussion of the balance sheet, including a completed balance sheet. Typically, these instructors want to leave time in the second class to discuss the relationship between net income and the change in cash on the balance sheet.Question 5 is designed to illustrate the role of judgment in accounting for transactions.Answers to QuestionsQuestion 1Profit plans are used for a variety of purposes. These include:▪To force short range planning▪As a basis for evaluating performance and determining compensation.▪To encourage coordination and communication between different organization units and levels.▪As a challenge to improve performance.▪As a means for training managers▪As an early warning system and▪As a guide to spending.7Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/MerchantQuestion 2TN-Exhibit 1 presents an analysis of the planned transactions using the basic accounting equation framework. This analysis follows Hynes’ accounting policy.Question 3TN-Exhibit 2 presents Hynes’ profit plan using the Question 1 transaction analysis.The instructor should expect that most students will not calculate the cost of goods sold figure correctly. The instructor will have to explain that the components of the cost of manufactured goods includes direct materials and their conversion costs, including manufacturing equipment depreciation.The distinction between operating and finance costs in the income statement is another accounting practice most students will miss. Again, the instructor will have to explain this format and its rationale, which is to permit statement users to evaluate how well management has operated the company before considering the impact of their financing decisions.Question 4TN-Exhibit 3 presents the year-end balance sheet using the Question 1 transaction analysis.Equipment is reported net. Most students will follow this presentation. A better presentation is:Equipment (cost) $85,000Accumulated depreciation (8,500)Equipment (net) $76,500The patent is reported net. This is the correct presentation for intangible assets.TN-Exhibit 4 presents a reconciliation of beginning (zero) and ending ($47,500) retained earnings. The instructor may want to share this exhibit with the students. It links the income statement to the balance sheet. It also illustrates that dividends are distributions of capital and not an expense.The instructor should point out to students that many intra period transactions, such as the borrowing and repaying of the bank loan, do not appear on the end of the period balance sheet.Question 5There are three accounting decisions that require Hynes to exercise judgment. They are: ▪Patent valuation▪Patent amortization period▪Equipment depreciation periodStudents might believe Hynes must exercise judgment in the accounting for the redesign and incorporation costs. Under current GAAP this is not the case. Redesign and organization costs must be expensed as incurred.8©2007 McGraw-Hill/Irwin Chapter 3 The patent can not be valued directly. There is no current liquid market for this type of patent. Hynes must value it indirectly. He chose to use the value of the comp any’s equity he received based on the cash paid by the investors for their equity interest to value the patent. This is an acceptable approach.Hopefully, the patent amoralization and depreciation periods represent Hynes’ best estimate of the related asse ts’ useful life (useful to Dispensers of California.)Students should be asked what would be the impact on the balance sheet and income statement if different lives had been used. So that students do not get the impression that differences in judgment are driven by a desire to manage earnings, the instructor should be careful during the discussion to remind the students that different reasonable life estimates can be made by responsible managers acting in good faith.Cash Flow AnalysisIf the instructor wishes to incorporate some aspect of cash flows in the case discussion, TN-Exhibit 5 and 6 present two analysis of cash flows. TN-Exhibit 5 uses a cash receipts and distribution format. TN-Exhibit 6 uses a direct method statement of cash flows format. Instructors should not use the indirect method at this point in the course. It confuses students. Chapter 11 introduces students to indirect method statement of cash flows.9Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/MerchantExhibit 1Dispensers of California, IncBalance Sheet Transaction Analysis* Beginning component parts inventory $0 **Component parts used $197,000Purchases 212,100 Manufacturing payroll 145,000Total available 212,100 Other manufacturing costs 62,000Ending component parts inventory 15,100 Depreciation 8,500Components parts used 197,000 Cost of goods sold 412,50010Exhibit 2Dispensers of California, Inc.12-month Profit PlanSales $598,500Cost of goods soldComponents $197,000Mfg payroll 145,000Other Mfg. 62,000Depreciation 8,500 412,500 Gross margin $186,000Selling, general andAdministration 63,000Patent 20,000Redesign costs 25,000Incorporation costs 2,500Operating profit $75,500Interest 500Profit before taxes $75,000Tax expense 22,500Net Income $52,500Exhibit 3Dispensers of California, Inc.Projected Year-end Balance SheetAssets LiabilitiesCash $78,400 Taxes payable $22,500 Components inventory 15,100 Current liabilities $22,500 Current assets $93,500Equipment (net) 76,500 Owner’s EquityPatent (net) 100,000 Capital stock $200,000___ Retained earnings 47,500$270,000 $270,000Exhibit 4Dispensers of California, Inc.Change in Retained EarningsBeginning retained earnings $0Net income 52,500Dividends (5,000)Ending retained earnings $47,500Exhibit 5Dispensers of California, Inc.Cash ReconciliationReceipts Disbursements New equity capital $80,000Incorporation $2,500Equipment 85,000Redesign 25,000Component parts 212,100Bank loan 30,000Bank loan 30,000Loan interest 500Manufacturing payroll 145,000Other manufacturing 62,000S G & A 63,000Sales 598,500Dividend 5,000Total $708,500 $630,100 Cash ReconciliationReceipts $708,500Disbursements 630,100Ending Balance $78,400Exhibit 6Dispensers of California, Inc.Statement of Cash Flows (Direct Method)Collections from customers $598,500Payments to suppliers (212,100)Payments to employees (295,000)Legal payments (2,500)Interest (500)Operating cash flow $89,400Equipment purchases (85,000)Investing cash flow $(85,000)Bank loan 30,000Repayment of bank loan (30,000)Capital 80,000Dividends (5,000)Financing cash flow $75,000Change in cash $78,400Beginning cash 0Ending cash $78,400Case 3-4: Pinetree MotelNote: This case is updated from the Eleventh Edition.ApproachThis case treats the transition from cash to accrual accounting; also, the inherent difficulties in comparison of data with industry averages are illustrated. The case does not require a full 80 minutes of class time, so I use the final portion of time for review.Comments on QuestionsThe operating statement called for in Question I is shown below. For many terms—e.g., revenues, advertising, depreciation is no difficulty in fitting Pinetree’s account names with the journal’s standard format; but for other items, there are problems:1.Th e Kims’ drawings conceptually should be divided between payroll costs andadministrative/general, since the Kims’apparently perform both operating and administrative tasks.2.Some students may treat replacement of glasses, bed linens, and towels as general expense ratherthan as direct operating expense (although I feel the latter is more appropriate).3.Some students may treat payroll taxes and insurance as a general expense; nevertheless, itproperly is part of payroll costs.Question 2Based on profit as a percent of sales, Pinetree Motel is only about one-third as profitable as the survey average return on sales. The key percentage disparity is on payroll costs, which may reflect two things: (1) the Kims’ tasks could be done by two employees who would work for less than $86,100 a year (which is equivalent to saying the Kims’ drawings reflect both a fair salary and a distribution of entity profits); or (2) the survey data are dominated by motels having twice as many rooms as Pinetree Motel does, thus spreading fixed labor costs over a higher volume (e.g., a motel of 20 units and one of 40 units each needs only one desk clerk). Of course, there is probably a lot of ―noise‖ in the survey data for payroll and administrative/general costs: owner-operators respond ing to the journal’s survey would encounter the same problems as a student does in answering Question 1.PINETREE MOTELOPERATING STATEMENT FOR 2005(in industry trade journal format)Dollars Percentages* Revenues:Room rentals ($236,758- $1,660) .........................................................$235,098 96.8 Other revenue ....................................................................................... 7,703 3.2 Total Revenues ..............................................................................242,801 100.0 Operating Expenses:Payroll costs($86,100+$26,305+$2,894-$795-$84+$1,128+$126) ..........................115,674 47.6 Administrative and general...................................................................——Direct operating expense ($8,800 + $1,660 + $6,820) .........................17,280 7.1 Fees and commissions ..........................................................................——Advertising and promotion($2,335 - $600 + $996) ..............................2,731 1.1 Repairs and maintenance ......................................................................8,980 3.7 Utilities20,767 8.6 ($12,205+$2,789+$5,611-$933-$105-$360+$840+$75+$153+492) .......................................................................................................Total ...............................................................................................165,432 68.1 Fixed expenses:Property taxes, fees ($9,870 - $1,005 + $1,119)...................................9,984 4.1 Insurance ($11,584 - $2,025) ................................................................9,559 3.9 Depreciation .........................................................................................30,280 12.5 Interest ($10,605 - $687 + $579) ..........................................................10,497 4.3 Rent ......................................................................................................——Total ............................................................................................... 60,320 24.8 Profit(pretax) ..............................................................................................$ 17,049 7.1*May not add exactly owing to rounding.As a rough composition that attempts to adjust for the Kims’ (and probably other survey respondents’) dual roles as owners and operators, I suggest adding three accounts:Pinetree AveragePayroll costs .............................47.6 22.5Administrative/general .............— 4.2Profit ......................................... 7.1 20.7Total .........................................54.7 47.4This tends to substantiate the hypothesis that hired employees would perform the Kims’ task for less than $86,100.Pinetree’s other operating costs do not seem to be out of line compared with the survey averages. the higher-than-average utilities may reflect a location with cold winters. Insurance and taxes are essentially uncontrollable. Repairs and maintenance may be below average because the Kims’ personally do some of this work, whereas other motels pay outsiders to do it.Note that both rent and depreciation are shown in the journal’s survey data. This also causes comparison problems. For Pinetree, there is no rent, but the motel buildings are depreciated, whereas for some motels the depreciation would include only furnishings. Adding the rent and depreciation percentages may be more meaningful than working at either one in isolation; but, of course, building depreciation is only a very rough proxy for fair rental value.No final conclusion on the success of their operation can be made as information on the following is lacking:Capital (re: the average) Occupancy rateLocation Seasonality (re: Florida annual season vs. New England)Pricing Efficiency in using their own timeCheck on income calculation:Receipts in 2005 ...........................................................................$244,461Less: 2004 revenue collected ................................................. 1,660Revenues in 2005 .........................................................................$242,801Checks written in 2005 ................................................................196,558Plus: 2005 expenses not paid .......................................................5,508Depreciation .................................................................... 30,280232,346Less: 2004 expenses paid....................................................... 6,594Expenses in 2005 .........................................................................225,752Profit ............................................................................................$ 17,049Case 3-5: National Association of AccountantsNote:This case has been updated since the Eleventh Edition.ApproachThis case describes a typical problem in the management of membership associations and of many other nonprofit organizations. Each year a new governing board is elected and becomes responsible for the operations of the organization for that year. As a general rule, the governing board should so conduct affairs that the organization breaks even financially. If it operates at a deficit, it is eating into resources intended for future members, as suggested in the case. If it operates at a surplus, it is not providing the members with as many services as they are entitled to.Thus, the difference between the concept of income described in the text for business organization and the income concept appropriate for a nonprofit membership organization is that a business organization should earn satisfactory net income, while the membership organization should break even. The measurement of revenues and expenses follows the same principles in both types of organizations (at least with respect to the transactions given in this case.)The case is based, loosely, on experiences of the American Accounting Association, and instructors may wish to refer to the AAA financial statements. The case relates to the ―general fund,‖ which is the portion of the financial statements that reports normal operations. The other columns in these statements can be disregarded. (The NAA is no longer in existence.)In the interest of simplicity, students are not given balance sheets. The case can be made more complicated by assuming a beginning balance sheet, perhaps showing only cash and equity of $55,000 each. Students can then be asked to set up assets and liabilities that result from the transactions described in the case.Answers to QuestionVarious ―correct‖ answers are possible. One set is given in Exhibit A and dis cussed below.1.The grant relates to services to be performed in 2006, so it should not be counted as 2005 revenue.However, the $2,700 already spent must be matched against the grant in some way. This can be done either by subtracting it from 2005 expenses and setting it up as a prepaid asset or, more simply, by transferring $51,300 of the grant to 2006 revenue. The effect on the bottom line is the same. The fact that the president obtained the grant is irrelevant. The principle is to recognize the revenue in the period in which the services are performed. The legal question is probably also irrelevant; the intention was to perform the services in 2006, and that probably would be the governing factor. This is a debatable point, however, because it gives no credit to the 2005 president for the fine work he or she has done in obtaining the grant.2.The desktop publishing system is not an expense of 2005. It will be an expense of future yearsand is therefore an asset on December 31, 2005. Because it was acquired so near the end of the year, there is no need to deal with depreciation. The question can be asked about depreciation in future years, and this raises the question of estimating the future life. Desktop publishing systems are a ―hot‖ item. They are likely t o improve in performance and decrease in price fairly rapidly.The useful life is therefore probably not more than five years. Note that although this is not an expense of 2005, and the 2005 board has created a depreciation cost that will affect the surplus of future boards.。

《会计学原理》课程实验案例及答案

（12）应填付款凭证：
借：短期借款 200000
贷：银行存款200000
（13）应填付款凭证：
借：应付股利 90000
贷：银行存款90000
（14）应填付款凭证：
借：制造费用——动力费 18000
贷：银行存款18000
（15）应填转账凭证：
借：生产成本——甲产品 1170000
制造费用——材料费 15000
借：利润分配——应付股利 21000
贷：应付股利21000
2、根据收款凭证、付款凭证登记现金日记账和银行存款日记账，并结账。（用“丁”字账户代替）
库存现金日记账
期初余额： 3000
（9） 44000 （10） 44000
发生额： 44000 发生额： 44000
期末余额： 3000
银行存款日记账
期初余额： 300000
（17）30日分摊应由本月负担的报刊费800元。
（18）30日预提应由本月负担的短期借款利息46 000元。
（19）30日应付本月职工工资计47 000元，其中生产工人工资35 000元，车间管理人员工资3 000元，厂部管理人员工资9 000元。
（20）30日按工资总额的14%计提职工福利费。
（21）30日汇集全月制造费用，转入“生产成本”账户。
期初余额： 260000
（4） 230000 （5） 307000
发生额： 230000 发生额：307000
生产成本
期初余额： 10000
（15） 1170000 （23）1296320
（19） 35000
（20） 4900
（21） 76420
发生额： 1286320 发生额：1296320

会计案例分析(含答案).doc

效，支票上记载“因合同款而开具支票〃，票据有效。

答案C错误。

对于无条件支付款项, 是本身汇票上印有的，所以并不是后续记载在上边的，答案D错误。

错题反馈案例分析题2某集团公司2013年发生如下业务：(1)公司为获得一项工程合同，拟向工程发包方有关人员支付好处费10万元。

财会部经理王某认为，该项支岀不符合有关规定, 但考虑到公司主要领导已作了批示，即同意拨付该笔款项。

(2)出纳人员李某热爱自己的工作岗位，对前来报销差旅费的人员笑脸相迎，并耐心解释凭证粘贴要求。

(3)会计机构负责人认真组织财务分析和财务控制，提出推行全面预算管理、促进增收节支、提高经济效益的建议。

根据上述情况，回答下列问题：(1)业务(1)中，违反的会计职业道德有()。

A.王某的行为违反了坚持准则的会计职业道德要求B.王某的行为违反了客观公正的会计职业道德要求C.王某的行为符合参与管理的会计职业道德要求D・王某的行为违反了诚实守信的会计职业道德要求(2)业务(2)中，符合的会计职业道德有()。

A.李某的行为符合会计职业道德强化服务要求B.李某的行为符合会计职业道德参与管理要求C.李某的行为符合会计职业道德爱岗敬业要求D.李某的行为符合会计职业道德坚持准则要求(3)业务(3)中，符合的会计职业道德有()。

A.符合会计职业道德强化服务要求B・符合会计职业道德参与管理要求C・符合会计职业道德爱岗敬业要求D.符合会计职业道德坚持准则要求(4)关于参与管理与强化服务的关系，正确的有()。

A.不强化服务，难以保持参与管理的热情B.参与管理是强化服务的一种表现形式C.强化服务有利于参与管理D・不参与管理，也完全可以提高服务水平和质量(5)下列各项中，属于会计职业道德规范的主要内容有()。

A•诚信为本、依法治国、民主理财、科学决策、奉献社会B.爱岗敬业、诚实守信、办事公道、服务群众、奉献社会C.文明礼貌、助人为乐、爱护公物、保护环境、遵纪守法D•爱岗敬业、诚实守信、廉洁自律、客观公正、坚持准则、提高技能、参与管理、强化服务答案解析：(1)ABD解析：王某的行为违反了坚持准则、客观公正、诚实守信的会计职业道德要求。

《会计学习题与案例》参考答案

第一章总论练习题参考答案（一）单项选择题1.B2.D3.B4.C5.D6.C7.D8.A9.D 10.C 11.B 12.B 13.D 14.B 15.D 16.B 17.B 18.A 19.C 20.B 21.A 22.C 23.D 24.C 25.A 26.B 27.C 28.B 29.C 30.D（二）多项选择题1.ABC2.ABC3.ABDE4.BCD5.BCE6.ACDE7.ABE8.ABCD9.ABCDE 10.ABCE 11.ABD 12.ABE 13.BDE 14.ABCD 15.AD 16.BDE 17.ACE 18.ABC 19.ACD 20.BE 21.ABC 22.ABCD 23.BCD 24.ABCDE 25.CDE（三）判断题1.×2.×3.√4.×5.√6. ×7.√8.√9.× 10.× 11.√12.× 13.√ 14.× 15.× 16.× 17.√ 18.× 19.√ 20.×（四）计算题1.表1—1 有关会计要素及金额表由于8 930 000=1 180 000+7 750 000，即资产=负债+所有者权益，所以符合会计基本等式。

2.(A)利润=（488 000－215 000）－（358 000－190 000）=105 000（元）(B)利润=（488000－215000）－（358000－190 000）－20000=85 000（元）(C)利润=（488000－215000）－（358000－190000）＋15000=120 000（元）(D)利润=（488000－215000）－（358000－190000）＋32000－45000=92000（元）（五）业务处理题1.(1)向银行借入存款；(2)投资者投入固定资产；(3)投资者收回投资；(4)管理部门领用低值易耗品；(5)计提长期借款利息；(6)赊销货物。

会计学案例分析

《会计学》案例[案例一]安信公司所属装修队的营业用房是从海南公司租入的，该营业用房2008年1月份发生下列有关经济业务：1日，用银行存款预付第一季度的房屋租金9，000元。

3日，用现金支付电费1450元。

5日，为顾客进行房屋装修收到现金11,200元。

8日，收到伊得公司上年所欠的房屋修理费11,350元。

15日，为安达公司装修房屋已完成（本月开始修理），修理费2750元已于上年末预收。

23日，为达圆宾馆装修客房，应收装修费5,800元，尚未收到。

25日，用现金支付本月职工工资9000元。

28日，计算本月应交煤气费420元，尚未支付。

31日，预收天津某企业装修费5000元，预定下月初开始装修。

问题一：月末，会计部张南部长向安信公司吴经理提交了当月的利润表，从利润表中可知，该装修店1月份取得收入3,750元，发生费用2,820元，实现利润930元。

吴经理看完利润表认为当月的利润没有那么多，原因是1月份装修店发生的费用很多，收回的资金没有几笔。

吴经理问会计部张南部长：利润表的利润是如何计算出来的？张南部长回答：利润表是按照会计权责发生制原则确定的。

吴经理接着问：什么是权责发生制？这个原则与我认为的“收到钱就是收入，付出钱就是费用”有什么区别？。

问题二：除权责发生制外，计算利润总额的过程还体现了什么原则？指出该原则的基本内容。

[案例二]江南公司财务部主管会计出国探亲未能如期归来。

马上快到年终决算了，财务部经理召集财务部有关人员开会，将每年年终主管会计的工作作了分工。

资产负债表由邓中负责，利润表和现金流量表由薛平负责，经理本人负责会计报表附注和财务情况说明书。

对邓中来说，编制资产负债表还是第一次，他感到有压力，找到财务部经理说：我从来没编过会计报表，这么短时间让我熟悉并完成报表工作真是怕干不好。

财务部经理说：无论干什么工作总得有第一次，你大胆干吧，有问题我兜着。

为了有备无患，你先把上月报表看一下，并找出该月全部业务的会计凭证，自己试着编一次。

会计学案例分析

会计学案例分析案例：XX公司的财务分析案例描述：XX公司是一家制造业公司，主要生产电子产品。

该公司过去三年的财务状况较好，利润稳定增长。

然而，最近一年公司的销售额下降，并且利润出现了明显下滑。

公司管理层通过财务分析来了解情况，并采取相应措施。

问题分析：1. 销售额下降的原因是什么？2. 利润下滑的原因是什么？3. 是否存在其他财务风险？4. 如何采取措施来改善公司的财务状况？解决方案：1. 销售额下降的原因可能有多方面。

首先，市场需求可能减少，导致销售量下降。

其次，竞争对手可能提供了更有竞争力的产品，吸引了部分客户。

最后，公司的市场营销策略可能不够有效，缺乏吸引力。

2. 利润下滑的原因可能与多个因素相关。

首先，销售额下降导致了利润的减少。

其次，成本可能增加了，例如原材料价格上涨或者产能过剩导致的库存增加。

此外，公司的经营效率可能下降，如生产线设备维护不及时导致停产等。

3. 其他可能存在的财务风险包括：应收账款风险，即公司的客户未能按时支付款项；库存风险，即产品滞销或过期造成库存堆积；资金风险，即没有足够的流动资金支持日常运营。

4. 为改善公司的财务状况，可以采取以下措施：首先，调整市场营销策略，提高产品的竞争力和市场份额。

其次，加强成本控制，减少不必要的开支，通过谈判降低原材料价格等。

此外，改进生产流程，提高工作效率和质量，减少停产期间的损失。

最后，加强应收账款管理，与客户进行合理的付款协商，减少坏账风险。

综上所述，通过对XX公司的财务分析，可以发现销售额下降和利润下滑的原因，并提出了相关的解决方案。

财务分析是管理层制定决策和改进财务状况的重要工具，有助于公司的可持续发展。

会计学课后习题

初级会计学（第8版）课后习题参考答案第1章总论案例题参考答案：税务局检查人员的说法有一定道理。

案例回放：张先生经营的是一家小商店，平时的个人消费也从小商店取用，且从不记账。

税务人员提出他有逃避缴纳税款的嫌疑。

案例分析：从案例信息可以得知，张先生是一名个体工商户。

个体工商户，是指有经营能力并依照《个体工商户条例》的规定经工商行政管理部门登记，从事工商业经营的自然人或家庭。

个体户的财产责任根据民法通则第29条规定:个体工商户的债务，个人经营的，以个人财产承担；家庭经营的，以家庭财产承担。

个体工商户一般以缴纳个人所得税的方式完成纳税义务。

个体工商户应按照税务部门的规定设置账簿进行核算。

税务部门对账证健全、核算准确的个体工商户，可以实行查账征收;对生产经营规模小又确无建账能力的个体工商户，税务部门可采用定期定额征收的方式进行征收。

不管当地税务部门对张先生采用哪一种征税方式，都不应该混淆张先生小商店的经营活动与张先生的个人消费。

张先生直接将小店的商品取为家用，混淆了个人消费导致的商品减少与小商店正常销售减少的区别，如果将商品的减少（包括售卖减少和张先生个人消费减少）全部作为已销售商品的成本（主营业务成本）的话，势必会降低小商店的利润，从而导致税收的减少。

即使税务部门对其定期定额征收，也会影响到税务部门对其经营规模和能力的判断，影响税收定额的制定。

从会计来看，小店虽小，但也是独立的会计主体。

会计主体为会计核算和报告限定了一个空间范围。

空间范围包含两层意思，一是要划清单位与单位之间的界限,也就是说，A企业记录和报告的经济活动只限于A企业发生的，不能把B企业的经济活动算在A 企业的头上。

二是公私要分明，也就是要划清企业所有者的活动和企业的活动，换句话说，不能将企业所有者个人的开支列入企业的账上。

张先生的做法混淆了小商店的经营业务，即小商店商品的减少应该是销售的结果而不是张先生个人消费的结果，且张先生从来不记账。

财务会计上课案例

财务会计上课案例《会计学》案例三第一章概论案例一戴尔铸机厂是一家市属国有企业，会计专业学生路丹在该厂进行毕业实习。

有一天，路丹在翻阅以往会计凭证时，发现该厂一张记账凭证上的会计分录为：借：原材料--生铁198600贷:应收账款—长城汽车有限公司198600但是，购进生铁没有发票，也没有收料单，只是在记账凭证下面附了一张由该厂开具给长城汽车有限公司的收款收据，而长城汽车有限公司并不对外经销生铁。

后来，路丹从一位老会计那里了解到真实情况。

原来是该厂以购生铁为名，行购车抵债之实。

长城汽车有限公司以一台自产长城牌小轿车抵偿了欠该厂的货款。

看到路丹一脸的疑惑，老会计并不以为然，认为这在企业都是正常的，没什么大不了的，并劝路丹多学点实际的东西。

请问：1．戴尔铸机厂的会计处理，违背了哪些会计核算原则？2．戴尔铸机厂应怎样纠正发生的差错？3．谁应对戴尔铸机厂会计信息的真实性负责？4．对路丹遇到的事情，应怎样评价？案例二你认为800元（人民币）或不足800元能够成功地创办一个企业吗？请看看鲍春来的创业之路。

鲍春来是杭州一所著名美术学院的学生。

她目前手头有800元，她决定于2003年12月开始创办一个美术培训部。

她支出了120元在一家餐厅请朋友坐一坐，帮她出出主意，支出了200元印制了500份广告传单，用100元购置了信封、邮票等。

根据她曾经在一家美术培训班服务兼讲课的经验，她还向她的一个师姐借款4000元，以备租房等使用。

她购置了一些讲课所必备的书籍、静物，并支出一部分钱用于装修画室。

她为她的美术培训部取名为“白鹭美术培训部”。

经过上述努力，8天后鲍春来已经有了17名学员，规定每人每月学费1800元，并且找到了一位较具能力的同学作合伙人。

她与合伙人分别为培训部的发展担当着不同的角色（合伙人兼作培训部的会计和讲课教师）并获取一定的报酬。

至2004年1月末，她们已经招收了50个学员，除了归还师姐的借款本金和利息计5000元、抵销各项必须的费用外，各获得讲课、服务等净收入30000元和22000元。

《会计学》教学案例

《会计学》教学案例【经济业务对会计要素影响的案例】资料：某公司2008年12月1日资产总额为500万元，所有者权益总额为200万元。

12月份发生下列经济业务1.从银行取得期限为6个月的借款50万元，存入银行2.收到A单位投入新设备一台，价值100万元，交付生产使用。

3.购入新机器一台，价值10万元，以银行存款支付，交付生产使用。

4.从银行取得期限为10个月的借款30万元，直接偿还前欠B单位货款。

5.经批准，将资本公积金40万元转增资本金。

6.公司支付税金10万元。

【要求】根据上述资料计算该公司12月31日的资产总额和负债总额。

【会计要素案例分析】分析下列事项属于什么要素1、出售商品对方开出承兑的商业汇票20000元。

2、购买材料开出承兑的商业汇票13000元。

3、运输用汽车620000元。

4、未分配利润128000元。

5、商标权5000元。

6、购入某公司的两年期债券10000元。

7、库存钢材25000元。

8、欠运输公司运费3800元。

9、预付未来一年的财产保险费3800元。

10、向外发行的二年期公司债券100000元。

11、客户租用本企业包装物收取的押金2000元。

12、欠交的教育费附加100元。

【会计假设、会计信息质量要求等基本原理案例分析】资料：某企业由王某、李某合伙创建，本月发生了如下经济业务，并由会计作了相应的处理。

• 6 月 10 日，李某从企业的会计手中拿走了现金 400 元，给自己的孩子购买玩具。

会计将这 400 元记为企业的办公费支出。

• 6 月 12 日，企业收到某外资企业支付的业务咨询费 2,000 美元，会计没有将其折算成人民币反映，而直接记入美元帐户中去。

• 6 月 15 日，会计将 6 月 1 日到 6 月 15 日的收入、费用汇总后，计算出半个月的利润，并编制了财务报表。

• 6 月 30 日，计提固定资产折旧与 5 月份计提折旧的方法不同。

• 6 月 30 日，企业购买一台电脑，价值 12,000 元，一次性全部计入当期管理费用。

《会计学_教程和案例》财务会计答案与解析solutiontoAccounting_textandcases_Financialaccouting

CHAPTER 1THE NATURE AND PURPOSE OF ACCOUNTING Changes from Twelfth EditionThe chapter has been updated.ApproachOn the first day, the usual objective is to create interest in the subject, to set the scene, and to give an overview of the course. The first part of the chapter does this. The second part of the chapter gives a fairly specific introduction to the nature of financial accounting. Instructors probably may want to bring in material from their own reading or experience to make the introductory points.CasesThe cases are intended to get the student to start thinking like accountants and users of accounting information, without knowledge of any of the techniques. Ribbons an’ B ows gives students an opportunity to construct a simple set of financial statements. Kim Fuller can be used as a springboard for any type of discussion: uses of information by various parties, the cost of record-keeping, or even the development of a complete accounting system. Baron Coburg illustrates practically all of the basic accounting concepts, without naming them. It is a difficult case, but enlightening, even for those with some prior accounting training.ProblemsProblem 1-1CHARLES COMPANYBALANCE SHEET AS OF DECEMBER 31, ----.Assets Liabilities and Owners’ EquityCash ....................$ 12,000 Bank loan ..................$ 40,000 Inventory................95,000 Owners’ EquityOther assets .............13,000 Owners’ equity ..........80,000Total assets .............$120,000 Total liabilities andowners’ equity ............$120,000This problem can be used to explain certain accounting presentation conventions. For example, the use of double lines to underscore a total, the position of the dollar sign at the top of a column of numbers, and the dating of the balance sheet.The purpose of this problem is to illustrate the equality of the basic accounting equation: assets equal liabilities plus owners’ equity.Problem 1-2The missing numbers are:Year 1Noncurrent assets ...................$410,976Noncurrent liabilities ..............240,518Year 2Current assets ......................$ 90,442Total assets ........................288,456Noncurrent liabilities ..............78,585Year 3Total assets ........................$247,135Current liabilities .................15,583247,135Total liabilities and owners’equity ..............................Year 4Current assets ......................$ 69,09Current liabilities .................17,539The basic accounting equation isAssets = Liabilities + Owners’ equityThe instructor might want to explain how this equation is used (as it is in this problem) to calculate “plug” numbers when managers construct projected balance sheets. The manager does not have to complete every balance because the manager can plug certain balances.The instructor may also draw attention to the other equations illustrated in the problem. These include:Current assets + Noncurrent assets = Total assetsCurrent liabilities + Noncurrent liabilities = Total liabilitiesPaid-in capital + Retained earnings = Owners’ equity.Later in the course the instructor should explain that the additional paid-in capital account is a special account to record the excess of capital received over par value in common stock issuances. At this stage in the course it is better to simply use adescriptive term, like paid-in capital, to describe capital received from stockholders. Also it avoids the use of the term common stock, which some students many not understand.Problem 1-3The missing numbers are:Year 1Gross margin ........................$9,000Tax expense .........................1,120Year 2Sales ...............................$11,968Profit before taxes .................2,547Year 3Cost of goods sold ..................$2,886Other expenses ......................6,296Other accounting equations such as the following are also illustrated by this problem:Gross margin = Sales - Cost of goods soldProfit before taxes = Gross margin - Other expensesNet income = Profit before taxes - Tax expenseThe instructor may want to point out to the students that ratios are often used by managers to construct projected financial statements. Year 4 is an example of this application.In order to estimate Year 4, the key ratios to compute are:Year 1 Year 2 Year 3 AverageSales ............ 100.0% 100.0% 100.0% 100.0%Gross margin ..... 75.0 75.0 75.0 75.0%Profit beforetaxes ............ 23.3 21.3 20.5 21.7%Net income ....... 14.0 12.8 12.2 13.0%Tax rate ......... 40.0 40.0 40.0 40.0Year 4Sales ...............................$10,000Cost of goods sold ..................2,500Gross margin (75% of sales) .........$ 7,500Other expenses ......................5,330Profit before taxes (21.7% of $ 2,170sales) ..............................Tax expense (870)Net income (13% of sales) ...........$ 1,300The basic accounting equation used is: Net income = Revenues – ExpensesProblem 1-4The explanation of these 11 transactions is:1.Owners invest $20,000 of equity capital in Acme Consulting.2.Equipment costing $7,000 is purchased for $5,000 cash and an account payable of $2,000.3.Supplies inventory costing $1,000 is bought for cash.4.Salaries of $4,500 are paid in cash.5.Revenues of $10,000 are earned, of which $5,000 has been recovered in cash. Theremaining $5,000 is owed to the company by its customers.6.Accounts payable of $1,500 are paid in cash.7.Customers pay $1,000 of the $5,000 they owe the company.8.Rent Expense of $750 is paid in cash.9.Utilities of $500 are paid in cash.10.A $200 travel expense has been incurred but not yet paid.11.Supplies inventory costing $200 are consumed.ACME CONSULTINGBALANCE SHEET AS OF JULY 31, ----.Assets Liabilities and Owners’EquityCash ..........................$12,750 Accounts payable ..............$ 700 Accounts receivable ...........4,000Supplies inventory ............800______ Current assets .............17,550 Current liabilities .. (700)Equipment .....................7,000 Owners’ equity...............23,850Total assets ..................$24,550 Total liabilitiesand owners’ equity...........$24,550ACME CONSULTINGINCOME STATEMENT JULY 1 - 31, ----.Revenues ...............................$10,000Expenses 不包含cost of good sales?Salaries .............................4,500Rent (750)Utilities (500)Travel (200)Supplies ............................. 200 6,150Net income ........................$ 3,850ACME CONSULTINGCASH RECEIPTS AND DISBURSEMENTS, JULY 1 - 31, ----.ReceiptsOwners’ investment..................$20,000Cash sales ...........................5,000Collection of accounts receivable .... 1,000Total receipts ....................$26,000DisbursementsEquipment purchase ...................$5,000Supplies purchase .................... 1,000Salaries paid ........................4,500Payments to vendors ..................1,500Rent paid (750)Utilities paid (500)Total disbursements ...............$13,250Increase in cash ..................$12,750The change in this cash account includes the owners’ investment, which is not an income statement item. The income statement includes revenues and expenses that have not yet been received in cash or paid in cash. The cash paid to purchase the equipment is not reflected in the income statement. (It is probably best if the instructor does not discuss depreciation at this point in the course.)This problem illustrates several important points that managers should understand. These are:a.Every transaction involves at least two accounts. income is not equivalent to the net change in the cash account during an accountingperiod.c.Cash is influenced by both balance sheet and income statement events.d.The basic accounting equation (Assets = Liabilities + Owners’ equity) can be usedto capture, illustrate, and explain the accounting consequences of many (but not all) transactions and events that involve a company.The cash receipts - disbursements display is used since it would be premature to introduce the cash flow statement display at this point in the course.Problem 1-5Cash + AccountsReceivable+SuppliesInventory + Equipment =AccountsPayable +Owners’Equity1. +$25,000+$25,000Investment2. -500- 500Rent3. +$8,000+ $8,0004. -500+ $5005. -750-750Advertising6. -3,000-3,000Salaries7. +2,000+$8,000+10,000Commissions8. -5,000- 5,0009. -100- 10010. +1,000-1,000ExpensesBON VOYAGE TRAVELBALANCE SHEET AS OF JUNE 30, ----.Assets Liabilities and Owners’ Equity Cash ......................$17,250 Accounts payable ..........$ 4,000 Accounts receivable .......8,000 Current liabilities ....4,000 Supplies inventory ........400 Owners’ equity...........29,650 Current assets .........25,650Equipment .................$ 8,00______Total Assets .........$33,650 Total liabilitiesand owners’equity$33,650BON VOYAGE TRAVELINCOME STATEMENT JUNE 1-30, ----. Commissions .......................$10,000 Expenses ..........................Rent ............................$500Advertising (750)Salaries ........................3,000Supplies (100)Misc. Expenses ..................1,0005,350 Net Income ...................$ 4,650BON VOYAGE TRAVELCASH RECEIPTS AND DISBURSEMENTS JUNE 1-30, ----.ReceiptsOwners’ investment..........................$25,000Collection of commissions ....................2,000Total receipts ............................$27,000DisbursementsPaid rent ....................................$ 500Bought supplies (500)Bought advertising (750)Paid salaries ................................3,000Paid vendors .................................5,000Total disbursements .......................$ 9,75Increase in cash ............................$17,250See Problem 1-4 for why change in cash account and the month’s income are not the same. The problem’s purpose and lessons for managers are similar to those in Problem 1-4.Case 1-1: Ribbons an’ Bows, Inc.Note: This case is unchanged from the Twelfth Edition.ApproachThis is an introductory case and it should be taught as an introductory case. There will be plenty of time in the course for the students to learn the correct form of financial statements and details of accounting standards. In short, the instructor should be prepared to allow a variety of formats for the financial statements and tolerate some “not quite correct” accounting.The instructor may want to have students discuss Carmen’s March 31 statement, but the bulk of the class should focus on the three case questions. Any discussion of the March 31 statement should deal with the nature of the various accounts (i.e. prepaid rent is rent paid in advance of using the property and it is an asset because it has future economic benefits for the company, etc), rather than the format of the statement. It is better to leave the beginning of the course’s instruction in financial statement formats to the assigned case question discussions.Comments on Information Gathered and Carmen’s Concerns1.The three month sales total is the sum of the cash sales ($7,400) and credit sales ($320).2.Cost of sales is derived from the following equationBeginning merchandise inventory $3,300Plus Purchases 2,900Equals Total available merchandise $6,200Less Ending merchandise inventory 4,100Equals Cost of sales $2,1003.4.Part-time employee expenses ($1600) is the sum of cash paid ($1510) plus amount owed($90).5.Supplies expense ($80) is beginning supplies inventory ($100) less supplies inventoryon hand on March 31 ($20).6.The prepaid advertising ($150) was run by the local paper on April 2. The benefit ofthe asset expired so the asset became an expense.7.The commercial sewing machine purchase led to an $1800 asset being recorded (a futurebenefit). The asset’s benefit was partly consumed during May and June resulting ina $60 depreciation charge ($1800/ 5 years/ 12 months x 2 months – straight linedepreciation.)8.Some of the future benefits of the computer and related software asset were consumedduring the three month period. A $250 depreciation charge must be recognized ($2000/ 2/ 12/ x 3 – straight line depreciation.)9.Cash balance at the end of period lower than beginning balance. See Question 1discussion.10.Four month’s interest must be recorded on the cousins’ $10,000 loan. ($10,000 x .06x 4/ 12). Carmen has “rented” the cousins’ money for four months. (She forgot toinclude the March rent in her March 31 balance sheet.)12.No depreciation is recorded on the cash register loaned by the local credit-card chargeprocessor and the furniture left by the former tenant. These “assets” were not recognized on the financial statement because they were neither donated nor acquired in business transactions.13.The uncle’s legal work is neither an asset nor an expense of the business. It didnot result in a business transaction.14.Carmen’s potential salary payment in July is neither an expense nor a liability asof March 31. The company does not have an obligation on March 31 to pay her any compensation.Question 1Exhibit 1 presents the company’s initial three month income statement. It does not contain a provision for taxes, since Carmen at this early date did not know if income taxes would be due on the annual results.The principal reasons why the cash balance declined during the three month profitable operating period are:1.The commercial sewing machine purchase reduced cash by $1,800 while the relateddepreciation charge only reduced income by $90.2.Ending inventory was higher than beginning inventory and the increase was paidfor with cash. That is, more inventory was bought for cash ($2,900) than thecost of goods sold ($2,100).Exhibit 2 present a cash flow analysis for the three month operating period.Question 2Exhibit 3 presents the company’s June 30 balance sheet.Question 3Carmen’s business is off to a good start, but it will have to do better over the rest of the year if Carmen plans to pay herself any meaningful compensations and repay the cousins’ loan at the end of the year.When discussing Question 3 some students believe that Carmen should include a consideration of an imputed compensation expense in deciding how well she has done. Students accept the non recognition of her compensation in the income statement, but believe she should recognize that personally she has incurred an opportunity cost for lost wages (at least four months x $1300).In addition, students believe Carmen’s nonrecognition of any cost associated with using the abandoned counters and display equipment overstates how well she is doing from an economic point of view. These students would include some depreciation cost based on the asset’s fair value in their evaluation of how “successful” the business has been to date.Some students advocate including the free legal advice’s value ($600) in their assessment of the company’s success to date.The instructor may challenge the class to consider why these items (free legal advice, imputed salary and depreciation) are not included in the company’s income statement.Exhibit 1Ribbons an’ BowsIncome Statement for the PeriodApril 1 to June 30, 2010Sales $7,720Cost of Sales (2,100)Gross Margin $5,620Employee wages (1,600)Rent (1,800)Office Supplies (80)Depreciation – Computer (250)Depreciation – Sewing Machine (60)Interest (200)Advertising (150)Profit before Taxes $1,480Exhibit 2Ribbons an’ BowsAnalysis of Cash Flows for the PeriodApril 1 to June 30, 2010Beginning Cash $4,000Sales 7,400Wages (1,510)Rent (1,800)Merchandise Inventory (2,900)Sewing Machine (1,800)Ending Cash $3,390Exhibit 3Ribbons an’ BowsBalance Sheet as of June 30, 2010Assets LiabilitiesCash $3,390 Wages owed $90Accounts receivable 320 Interest owed 200Merchandise Inventory 4,100 Cousins’ loan 10,000Supplies 20 $10,290Prepaid rent 1,200 Owner’s EquityComputer (net) 1,750 Carmen’s equity $1,000Sewing machine (net) 1,740 Earnings 1,480Cash register deposit 250 $2,480Total $12,770 Total $12,770Case 1-2: Kim FullerNote 1: This case is updated from the Kim Fuller case in the Twelfth Edition.Note 2: The instructor should be aware that the name, Kim Fuller, could refer either toa male or a female. The case uses no pronouns that indicate gender to refer toKim Fuller; the gender of Kim Fuller has been left open to interpretation by the students and/or the instructor.ApproachThis case is not, as it may appear to be, an “armchair” case. It is a real situation-the case writer is one of “Kim Fuller’s” (disguised name) sisters who invested in the business. The intent of the case is to get students to begin thinking about the financial information needs of a business and what kinds of underlying records must be maintained in order to support those needs. Some instructors may even wish to discuss the nature of the required source documents, since we often tend to ignore that important matter in accounting courses. Finally, the case can be used to begin introducing at an intuitive level some of the 11 basic concepts that will be presented in Chapters 2 and 3.Comments on QuestionsAn opening question might be, “What information does Kim Fuller need to maintain in order to operate this business?” Then, as students begin to identify information needed, the instructor can press for, “Who needs that information? What do they need it for?” The information needed, as well as the users and uses can be recorded on the blackboard. The diagram in Illustration 1-1 of the text can be used to summarize for students the variety of information and purposes they have identified. As suggested in the text, this information includes such things as detailed payroll records for Fuller’s employees, records of deliveries (which are sales) to Fuller’s customer and former employer, the chemical firm, and the amounts owed for these sales, records concerning purchases of used plastic bottles and the amounts owed to the sources of these bottles, checkbook records, records of the costs of the items of plant and equipment owned by the business, records of the business’s mortgage payments and balance, and records of who the firm’s owners are and the amount of each one’s ownership interests.By this point in the discussion, you will likely have developed a long list of information items that are required. I like to point out that we need some way of organizing this massive amount of information. The financial framework-especially the balance sheet and the income statement-provides a convenient way to organize much, but not all, of this information. As students list the company’s information needs, they shou ld classify it as either accounting or non-accounting information.This leads naturally to a discussion of which information would appear in balance sheet accounts (Question 2), which in turn provides an opportunity to introduce the entity, money measurement, cost, going concern, and dual aspect concepts (all described formally in Chapter 2). The amount of time spent on this discussion can be varied greatly at the discretion of the instructor: if assigned for a first session, the usual first-day “housekeeping” announcements will necessarily cause this discussion to be brief; if used on Day 2 of the course, the case can readily generate 60-80 minutes of discussion, if students are pressed to be specific in their recommendations.The balance sheet called for in Question 2 might look like this:Assets Liabilities and Owners’EquityCash ...................$ 50,000 Mortgage .............$112,00Equipment ..............65,000 Total paid-incapital ..............165,000Building ...............162,000__ _____$277,000 $277,00Question 3 provides the opportunity to introduce the time period, matching, and materiality concepts, although some of the basic concepts in Chapter 3 may be too difficult to introduce at this point (e.g., conservatism). It may also be possible to introduce the distinction between product costs and period costs. Question 3 together with Question 4 also naturally leads to the distinction between financial accounting and management accounting. With onlya few family members as owners, and with the bank’s mortgage on the building well secured(b y definition), the company’s financial reporting requirements are rather minimal. Indeed family-owned businesses of this small size and simplicity often prepare annual financial statements for tax purposes, and then distribute these same statements to the family owners and bank. However, Fuller would be well advised to have income statements—and probably also cash flow statements—prepared at least quarterly, and perhaps monthly, to help ensure that the business is not slipping into any financial holes. These would be management accounting reports, but they may, of course, be shared with the investors. (The Small Business Administration periodically reports that poor management accounting records, particularly inadequate records of product/production costs, are a major cause of small business failures). Ultimately, Fuller will have to judge the extent of the need (and cost justification) for preparation of formal management accounting reports to supplement Fuller’s personal observation of the business. Of cour se, the problem encountered by many businesses is that reports are not introduced as the business grows and becomes too complex to be managed primarily by the personal observation of its owner-founder-general manager, and this person slowly—often, unwittingly—loses control of the business.In sum, students should glean from their discussion of this case the idea that there are some accounting “universals”; but at the same time, the accounting records of a firm should fit its particular situation, not vice versa. This is true whether the firm is starting with an entirely manual accounting system, or whether it is purchasing some “off-the-shelf” accounting software for use on a personal or small business computer.Case 1-3: Baron CoburgNote: This case is unch anged from the Twelfth Edition. It is adapted from an “academic note,” written by W.T. Andrews of Guilford College, which appeared in the April 1974 Accounting Review. Parts of this commentary are adapted from Professor Andrews’s note.ApproachThis case enables a student to discover a number of important accounting concepts that are described in detail in Chapters 2 and 3. The students also discover intuitively—and of necessity—the relationship between two balance sheet “snapshots” and the income statement for the intervening period. In general, the case illustrates the usefulness of the accounting function: It would be almost impossible to compare the two performances without the logical structure of accounting.Some instructors will prefer to have students read and briefly discuss this case near the end of one class, identifying the basic problems of the case—what measurement unit isto be used, what the entities are and who their owner(s) is (are), what a balance sheet shows, what an income statement shows, and how relative performance might be measured. Then the next class can be devoted to discussing proposed statements. Other instructors will prefer to assign the case without any suggestions as to how a student should attack the problem. (I personally favor the latter approach, whereas Professor Andrews suggests the former.) I find that the case works well not only with beginning students, but also in management development programs where there are several experienced accountants in the group.Comments on QuestionsThe first issue confronted by the students is the definition of the entity. As Question 1 implies, each plot can be regarded as an entity, even though both plots are owned by the Baron. (Students should realize this earlier because the Baron is referred to as a “landlord,” or because they recall something about feudalism from a medieval history course.) The definition of separate entities is needed in order to compare their economic results.The second matter students must resolve is the basis of measurement. Although this is referred to as the money measurement concept in Chapter 2, this case illustrates that a barter-equivalent measurement unit—here, bushels of wheat—could also be used as a common denominator to value unlike things; a monetary unit is simply easier to use in most instances.Third, students must decide the basis of valuation. This issue arises most clearly in the case of the land, which is said to be “worth” five bushels of wheat per acre. At this early stage, most students will value the land at this amount per acre; but Chapter 2 will explain that assets are usually valued at acquisition cost, not current value. Of course, the acquisition cost is indeterminable in this instance, so the Baron’s appraisal is the only available valuation basis. Similar comments apply to the oxen.At this point, development of the balance sheet can begin. I find it useful to develop an intuitive concept of an asset, and then say that as each asset is valued, we will also record who provided the financing for the asset, and who, therefore, has a claim (equity) against the entity’s assets. This leads to the beginning balance sheets for the farms, as shown below.Note that I have not called the Plot worked by Ivan “Ivan’s Plot,” because that might suggest to a student that Ivan owns the Plot. Also, the balance sheet status report must show the date at which the status “snapshot” was taken. Since the Baron has given (i.e., contributed) the assets, all of the equities are his. I have not included the plows, assuming that the “snapshots” were taken as the farmers left the castle. It is useful, even if no student raises the question, to ask how the balance sheets would differ if the “snapshots” were taken after a plow had been acquired for each farm.BALANCE SHEET FOR PLOT WORKED BY IVANAs of the Beginning of the Growing SeasonAssets EquitiesSeed (20)bu. Baron’s equity (162)bu.Fertilizer (2)Ox (40)Land (100)Total ........................162 Total (162)BALANCE SHEET FOR PLOT WORKED BY FREDERICKAs of the Beginning of the Growing Season Assets EquitiesSeed ..............................10bu. Baron’s equity (101)bu.Fertilizer (1)Ox (40)Land (50)Total .......................101 Total . (101)BALANCE SHEET FOR PLOT WORKED BY IVANAs of the End of the Growing Season Assets EquitiesOx (36)bu. Payable to Feyador (3)bu.Land ..............................100 Baron’s equity:Wheat .............................223 Contributed capital .. (162)Plow .............................. 0 Retained earnings . (194)Total .............................359 Total . (359)BALANCE SHEET FOR PLOT WORKED BY FREDERICKAs of the End of the Growing SeasonAssets EquitiesOx (36)bu.Land .............................. 50 Baron’s equity:Wheat .............................105 Contributed capital .. (101)bu.Plow .............................. 2 Retained earnings . (92)Total .......................193 Total . (193)Next, the ending balance sheets can be prepared. This will raise the notion of depreciation. Most students will intuit the write-down of each ox from 40 bushels to 36 bushels, since each has a useful life of 10 years. The broken down plow used by Ivan will be more troublesome, especially since it hasn’t been paid for. I ask students to ignore for the moment how this plow was financed; does the plow have any further value to the farm? They then see that it should be valued at zero, though it’s not a bad idea to show it on the balance sheet, since it has not yet been disposed of. The plow used by Frederick is treated analogously to the oxen.On the equities side, the three bushels owed to Feyador introduce the concept of a liability and raise the distinction b etween a liability and owners’ equity. Presumably, Ivan has incurred this liability as the Baron’s agent; i.e., it is the entity’s obligation, not a personal debt of Ivan. We also can distinguish between the Baron’s initial equity, now labeled “contributed capital,” and the earnings thus far retained on the farm (“in the entity’’). At this stage, I introduce the dual aspect concept and treat retained earnings as a “plug” (i.e., balancing) amount. This gives the ending balance sheets that appear on page 13 of this manual.Next, I suggest we try to explain why the Baron’s equity (specifically, retained earnings) increased by 194 bushels and 92 bushels for the respective farms. Thus, students see at。

大学基础会计习题(附答案)及案例(三) (1)

第三章会计核算基础(一)单项选择题1．确定会计核算工作空间范围的前提条件是( ) 。

A．会计主体 B．持续经营C．会计分期 D．货币计量2．强调经营成果计算的企业适合采用( ) 。

A．收付实现制 B．权责发生制C．永续盘存制 D．实地盘存制3．凡为取得本期收益而发生的支出，即支出的效益仅与本会计年度相关的，应作为( ) 。

A．收益性支出 B．资本性支出C．营业性支出 D．营业外支出4．凡为形成生产经营能力，在以后各期取得收益而发生的各种支出，即支出的效益与几个会计年度相关的，应作为( ) 。

A．收益性支出 B．资本性支出C．营业性支出 D．营业外支出5．对应收账款在会计期末提取坏账准备金这一做法体现的原则是( ) 。

A．配比原则 B．重要性原则C．谨慎性原则 D．客观性原则6．在会计年度内，如把收益性支出当作资本性支出处理了，则会( ) 。

A．本年度虚增资产、收益 B．本年度虚减资产、虚增收益C．本年度虚增资产、虚减收益 D．本年度虚减资产、虚减收益7．会计对各单位经济活动进行核算时，选作统一计量标准的是( ) 。

A．劳动量度 B．货币量度C．实物量度 D．其他量度8．存货价格持续上涨时，下列计价方法中符合谨慎性原则的是( ) 。

A．先进先出法 B．后进先出法C．加权平均法 D．先进后出法9．配比原则是指( ) 。

A．收入与支出相互配比 B．收入与营业费用相配比C．收入与产品成本相配比 D．收入与其相关的成本费用相配比10．财产物资计价的原则是( ) 。

A．权责发生制原则 B．配比原则C．历史成本原则 D．收付实现制原则11．下列支出属于资本性支出的有( ) 。

A．支付职工工资 B．支付当月水电费C．支付本季度房租 D．支付固定资产买价12．进行会计核算提供的信息应当以实际发生的经济业务为依据，如实反映财务状况和经营成果，这符合( ) 。

A．历史成本原则 B．配比原则C．客观性原则 D．可比性原则13．各企业单位处理会计业务的方法和程序在不同会计期间要保持前后一致，不得随意变更，这符合( ) 。

基础会计学案例试题及答案

基础会计学案例试题及答案【案例背景】李华是一家小型制造公司的会计。

在2023年1月，公司发生了以下几笔经济业务：1. 1月5日，公司购买了价值10,000元的原材料。

2. 1月10日，公司销售了价值15,000元的产品，款项尚未收到。

3. 1月15日，公司支付了2,000元的办公室租金。

4. 1月20日，公司收到了1月10日销售产品的款项。

5. 1月25日，公司支付了5,000元的员工工资。

【问题】1. 根据上述经济业务，编制会计分录。

2. 计算1月的收入和费用，并确定1月的利润。

3. 简述会计信息对企业管理的重要性。

【答案】1. 会计分录如下：- 1月5日，购买原材料：借：原材料 10,000元贷：应付账款 10,000元- 1月10日，销售产品：借：应收账款 15,000元贷：主营业务收入 15,000元- 1月15日，支付租金：借：管理费用 2,000元贷：银行存款 2,000元- 1月20日，收到销售款项：借：银行存款 15,000元贷：应收账款 15,000元- 1月25日，支付工资：借：应付职工薪酬 5,000元贷：银行存款 5,000元2. 1月的收入和费用计算：- 主营业务收入：15,000元- 主营业务成本（假设原材料全部用于生产）：10,000元- 管理费用：2,000元- 应付职工薪酬：5,000元- 利润 = 主营业务收入 - 主营业务成本 - 管理费用 - 应付职工薪酬 = 15,000 - 10,000 - 2,000 - 5,000 = -2,000元（亏损）3. 会计信息对企业管理的重要性：会计信息是企业管理的重要组成部分，它提供了企业经济活动的详细记录和分析。

通过会计信息，管理者可以：- 了解企业的财务状况，包括资产、负债和所有者权益。

- 监控企业的经营成果，评估盈利能力和成本控制。

- 进行财务规划和预算管理，确保企业资源的有效利用。

- 遵守法律法规，准备税务申报和财务报表。

会计学案例作业郑威

辽宁工程技术大学MBA教育中心MBA学员案例课程名称：会计学任课教师：周茂春学员姓名：郑威学员学号：471020088所在班级：MBA10—1班教师评分：（签名)案例一：关于权责发生制与收付实现制的比较资料：华光企业本月份发生以下经济业务：（1) 支付上月份电费5 000元;（2) 收回上月的应收账款10 000元；（3）收到本月的营业收入款8 000元；(4) 支付本月应负担的办公费900元;(5）支付下季度保险费1 800元；(6）应收营业收入25 000元，款项尚未收到；（7）预收客户货款5 000元；（8）负担上季度已经预付的保险费600元。

思考与讨论：(1）比较权责发生制与收付实现制的异同；答:一般情况下，企业都是用权责发生制，行政事业单位用的是收付实现。

企业的会计核算应当以权责发生制为基础.即凡是当期已经实现的收入和已经发生或应当负担的费用,不论款项是否收付，都应当作为当期的收入和费用；凡是不属于当期的收入和费用，即使款项已在当期收付,也不应当作为当期的收入和费用.有时，企业发生的货币收支业务与交易事项本身并不完全一致。

例如，款项已经收到，但销售并未实现;或者款项已经支付，但并不是为了本期的生产经营活动而产生的.为了明确会计核算的确认基础，更真实地反映特定时期的财务状况和经营成果，就要求企业在会计核算过程中应当以权责发生制为基础。

收付实现制是与权责发生制相对应的一种确认基础,它是以收到或支付现金作为确认收入和费用的依据。

目前，我国的行政单位采用收付实现制，事业单位除经营业务采用权责发生制外，其他业务也采用收付实现制。

二者的联系是二者的目的均为正确计算和确定企业的收入、费用和损益。

二者的区别是二者之间的主要区别是确认收入和费用的标准不同。

对收入与费用的配比要求不同会计期末处理方法不同，各会计期间计算的收益结果不同，核算过程中设置的账户设置不同，各自的优点缺点不同，适用的范围不同等。

（2)通过计算说明它们对收入、费用和盈亏的影响;答：项目收入费用本期收益权责发生制收到本月营业收入 8000。

会计学案例

短期支付能力的一般评价 (3)关于企业保有较高货币规模合理性的分析
会计学案例
2.利润及利润分配表
利润及利润分配表截止1994年12月31日会计年度（单位：人民币元）
ห้องสมุดไป่ตู้
3．其他有关资料
(1)公司基本情况
公司根据《股份有限公司规范意见》及《关于香港上市的公司执行<股份有限公司规范意见>的补充意见》以及其他中华人民共和国法律法规和有关行政规章的规定，经青岛市人民政府批准，于1993年6月16日成立，领取营业执照，注册及实收资本为人民币9亿元。
公司发行的“H股”自1993年7月15日开始在香港联合交易所有限公司上市，而“A股”则自1993年8月27日开始在上海证券交易所上市。
本公司的主要经营范围包括制造及销售青岛牌系列啤酒产品以及与之相关的业务。
(2)公司披露的关于或有负债、费用和债务承担信息
“于1993年及1994年12月31日，本集团及本公司对以下单位的材料进口及银行借款作出了担保：
本集团于1994年12月31日已签约及已经由董事局批准的费用或资本性支出的承诺约为5 200 000元(1993：无)。”
(3)有关财务比率
以该公司按照我国会计制度编制的1994年财务报表为依据计算的主要财务指标如下：
案例分析：
(1)关于青岛啤酒股份有限公司的基本背景 (2)关于两年年末货币资金在总资产中的比重以及

201212会计学案例参考答案

201212会计学期末复习案例参考答案主讲人：徐文华姓名班级学号分数巨龙公司2011年12月份发生如下业务，为其编制会计分录，并依各题要求编制有关明细分类账及相关的报表。

一、经中国证监会批准发行普通股股票1000万股，每股面值1元，发行价7元，发行手续费为发行收入的3％，发行收入扣除手续费后的股款存入银行。

借：银行存款67900000贷：股本10000000贷：资本公积57900000二、用银行存款购入30万股股票作为交易性金融资产（每股7元，内含0.4元已宣告但尚未发放的现金股利。

）。

另支付交易费用4000元用现金支付。

借：交易性金融资产 1980000应收股利 120000投资收益 4000贷：银行存款 2104000三、企业收到某公司投资一台旧设备，原值30万元，已提旧10万元，评估确认价值22万元。

借：固定资产 220000贷：股本 220000三、企业向银行申请取得长期借款20万元，用于固定资产改扩建工程。

借：银行存款 200000贷：长期借款－本金 200000四、银行通知用于扩建工程的长期借款20万元的应付利息为2万元。

借：在建工程 20000贷：长期借款－利息 20000五、企业长期借款到期，以银行存款支付借款本金20万元及利息2万元。

借：长期借款－本金200000－利息 20000贷：银行存款 220000六、企业按面值发行为期3年，年利率8%的债券共400万元。

借：银行存款 4000000贷：应付债券 4000000七、企业取得为期半年的借款200万元。

借：银行存款 2000000贷：短期借款 2000000八、企业购入不需安装的全新设备一台，买价20000元，运杂费200元，包装费500元，增值税3400元。

借:固定资产 20 700借：应交税费－应交增值税（进项税额）3400贷：银行存款 24100九、企业购入需安装全新设备一台，买价、运费等共32000元，、税金5100元，安装中发生工程材料费4000元，人工费2000元。