【财务】财务会计学第篇课后习题答案
财务会计学课后答案(全)
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第2章货币资金和应收款项1.银行存款余额调节表银行存款日记账余额165974 银行对账单余额180245加:银行已收10900 加:企业已收8000减:银行已付115 减:企业已付13200 银行多计利息1714调节后余额175045 调节后余额1750452.(1)借:其他货币资金-外埠存款400000贷:银行存款400000(2)借:其他货币资金-银行汇票存款15000贷:银行存款15000(3)借:原材料300000应交税费51000贷:其他货币资金-外埠存款351000(4)借:原材料10000应交税费1700贷:其他货币资金-银行汇票存款11700(5)借:银行存款49000贷:其他货币资金-外埠存款49000(6)借:银行存款3300贷:其他货币资金-银行汇票存款33003.总价法5月3日借:应收账款66690贷:主营业务收入57000应交税费96905月18日借:银行存款66023.1财务费用666.9贷:应收账款666905月19日120×100×0.95=11400 11400×0.17=1938 (11400+1938)×1%=133.38借:主营业务收入11400应交税费1938贷:银行存款13204.62财务费用133.38净价法57000×(1+17%)=6669066690×2%=1333.85月3日借:应收账款65356.2贷:主营业务收入55666.2应交税费96905月18日借:银行存款66023.1贷:应收账款65356.2财务费用666.95月19日借:主营业务收入11133.24应交税费1938财务费用133.38贷:银行存款13204.624.2009年借:资产减值损失10000贷:坏账准备1000020XX年借:坏账准备4000贷:应收账款4000借:资产减值损失8000贷:坏账准备80002011 借:坏账准备20000贷:应收账款20000借:应收账款3000贷:坏账准备3000借:资产减值损失12000贷:坏账准备12000第三章1.(1)借:在途物资-甲10300应交税费1700贷:银行存款12000(2)借:原材料-甲10300贷:在途物资-甲10300(3)乙货款30000丙货款20000运费分配率=1000/(300+200)=2保险费分配率=1500/(30000+20000)=0.03乙的成本=30000+600×(1-7%)+900=31458丙的成本=20000+400×(1-7%)+600=20972借:在途物资-乙31458-丙20972应交税费8570贷:银行存款61000(4)借:原材料-乙31458-丙20972贷:在途物资-乙31458-丙20972(5)借:在途物资-甲20000应交税费3400贷:银行存款23400(6)借:原材料-乙9000贷:在途物资9000(7)借:原材料-丁30000贷:应付账款300002.(1)借:在途物资30930应交税费5170贷:银行存款36100(2)借:库存商品57000贷:在途物资30930商品进销差价26070(3)借:银行存款60000贷:主营业务收入60000借:主营业务收入60000贷:库存商品60000(4)60000/(1+17%)=5128251282×17%=8717.95借:主营业务收入8717.95贷:应交税费8717.95(5)商品进销差价率=(9700+26070)/(43000+570000×100%=35.77% 已销商品进销差价=60000×35.77%=21462借:商品进销差价21462贷:主营业务成本214623.(1)甲材料可变现净值=510-9-200=301账面价值=300未发生减值。
财务会计学1-10章习题答案
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第一章总论三、单项选择题1.B 2.A 3.D 4.A 5.B 6.B 7.A 8.B 9.C 10.A四、多项选择题1.ABCD 2.ABC 3.ACD 4.ABD 5.ABC 6.ABC 7.ABC 8.ACD 9.AC 10.ACD 五、判断题1.错2.错3.错4.错5.错6.对7.对8.对9.对10.错第二章货币资金三、单项选择题1.C 2.A 3.B 4.B 5.D 6.A 7.C 8.D 9.D 10.D四、多项选择题1.BCD 2.ABCD 3.ABC 4.ABD 5.BCD 6.ABCD 7.ABCD 8.ABCD五、判断题1.× 2.× 3.× 4.× 5.× 6.√ 7.× 8.√ 9.√ 10.√六、核算题1.【解析】根据上述资料,甲公司的会计处理如下:(1)1月3日,查明原因处理时借:待处理财产损溢——待处理流动资产损溢 100贷:其他应付款——应付现金溢余(光辉公司) 100借:其他应付款——应付现金溢余(光辉公司) 100贷:库存现金 100(2)1月8日,开立采购专户,预借差旅费时借:其他货币资金——外埠存款 100 000贷:银行存款 100 000借:其他应收款——王芳 800贷:库存现金 800(3)1月17日,取得银行汇票时借:其他货币资金——银行汇票 26 000贷:银行存款 26 000(4)1月20日,采购材料取得票证时借:预付账款 25 500贷:其他货币资金——银行汇票 25 500(5)1月23日,销售时借:银行存款 105 300贷:主营业务收入 90 000应交税费——应交增值税(销项税额) 15 300(6)1月24日,银行汇票收到多余款项时借:银行存款 500贷:其他货币资金——银行汇票 500(7)1月25日,采购材料取得票证时借:在途物资 80 000应交税费——应交增值税(进项税额) 13 600贷:其他货币资金——外埠存款 93 600 (8)1月31日,收到多余款项,报销差旅费时借:银行存款 6 400 贷:其他货币资金——外埠存款 6 400 借:库存现金 50 管理费用 750贷:其他应收款——王芳 800(9)1月31日,存现时借:银行存款 18 000贷:库存现金 18 0002.【解析】根据上述资料,乙公司的会计处理如下:(1)提现时借:库存现金 15 000贷:银行存款 15 000(2)预借差旅费时借:其他应收款——刘芳 1 500贷:库存现金 1 500(3)收到货款时借:银行存款 50 000贷:应收账款----乙公司 50 000(4)归还货款时借:应付账款----丙公司 20 000 贷:银行存款 20 000(5)报销差旅费时借:管理费用 1 650 贷:其他应收款——刘芳 1 500库存现金 150(6)现金短缺时借:待处理财产损溢——待处理流动资产损溢 200 贷:库存现金 200借:其他应收款-----应收现金短缺款(陈红) 200贷:待处理财产损溢——待处理流动资产损溢 200借:库存现金 200贷:其他应收款-----应收现金短缺款(陈红) 200(7)取得银行本票时借:其他货币资金——银行本票 50 000 贷:银行存款 50 000 (8)采购材料取得票证时借:原材料 45 000 应交税费——应交增值税(进项税额) 7 650贷:其他货币资金——银行本票 50 000 银行存款 2 650 (9)用信用卡购买办公用品时借:管理费用 2 300贷:其他货币资金——信用卡 2 300 3.(1)根据上述资料,甲公司应编制银行存款余额调节表如下:银行存款余额调节表(2)如果调节后双方的银行存款余额仍不相等,应及时核查原始凭证、记账凭证、银行存款明细账与总分类账,以及未达账项,更正错账并重新编制银行存款余额调节表调节相符。
财务会计学第八版课后答案
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课后习题Chapter1随堂练习:1—24 1—25课后练习:1—32Chapter2随堂练习:2—35 2—38课后练习:2—36Chapte3随堂练习:3—18 3—21 3—27 3—30 3—31 3—37 3—39课后练习:3—36Chapte4随堂练习:4—28 4—29 4—30 4—35课后练习:4—42Chapter5随堂练习:5—37 5—38 5—39 5—41课后练习:5—58Chapter6随堂练习:6—316—536—62课后练习:6—346—406—54 256页problem 1 & 2 (此答案书后有)6—846—86Chapter7随堂练习:7—42 7—43 7—58课后练习:7—28Chapter8随堂练习:8—33 8—32课后练习:8—44Chapter9随堂练习:9—26 9—28 9—29 9—45 9—57课后练习:9—49 9—58Chapter10 :无Chapter11随堂练习:11—52课后练习:11—43 11—46 11—47Chapter12随堂练习:12—2712—28课后练习:12—3112—4012—41备注:标注有红色的题号都是可以找到答案的题,其余的习题没答案,没答案的题可以借阅平时上课做了笔记的同学。
希望大家期末都努力复习争取取得好的成绩!加油!O(∩_∩)O习题答案Chapter11-24ALBANY CORPORATIONBalance SheetMarch 31, 20X1Liabilities andAssets Stockholders' EquityCash $ 6,000 (a) Liabilities:Accounts receivable 14,000 Accounts payable $ 11,000 (f) Notes receivable 2,000 Notes payable 10,000 Merchandise inventory 43,000 (b) Long-term debt 32,000 (g) Furniture and fixtures 2,000 (c) Total liabilities 53,000 Machinery and equipment 27,000 (d) Stockholders' equity:Land 31,000 (e) Paid-in capital 92,000 (h) Building 20,000Total $145,000 Total $145,000(a) Cash: 10,000 + 1,000 – 5,000 = 6,000(b) Merchandise inventory: 40,000 + 3,000 = 43,000(c) Furniture and fixtures: 3,000 – 1,000 = 2,000(d) Machinery and equipment: 15,000 + 12,000 = 27,000(e) Land: 6,000 + 25,000 = 31,000(f) Accounts payable: 8,000 + 3,000 = 11,000(g) Long-term debt: 12,000 + 20,000 = 32,000(h) Paid-in capital: 80,000 + 12,000 = 92,000Note: Event 5 requires no change in the balance sheet.1-25BROADWAY CORPORATIONBalance SheetNovember 30, 20X1Liabilities andLiabilities andAssets Stockholders’ EquityCash $ 13,000 (a) Liabilities:Accounts receivable 16,000 (b) Accounts payable $ 10,000 (e) Notes receivable 8,000 Notes payable 31,000 (f) Merchandise inventory 29,000 Long-term debt 119,000 (g) Furniture and fixtures 8,000 Total liabilities 160,000 Machinery and equip. 34,000 (c) Stockholders’ equity:Land 35,000 (d) Paid-in Capital 213,000 (h)Building 230,000Total $373,000 Total $373,000(a) Cash: 22,000 – 6,000 – 3,000 = 13,000(b) Accounts receivable: 10,000 + 6,000 = 16,000(c) Machinery and equipment: 20,000 + 14,000 = 34,000(d) Land: 41,000 – 6,000 = 35,000(e) Accounts payable: 16,000 – 6,000 = 10,000(f) Notes payable: 20,000 + (14,000 – 3,000) = 31,000(g) Long-term debt: 142,000 – 23,000 = 119,000(h) Paid-in capital: 190,000 + 23,000 = 213,000Note: Event 4 requires no change in the balance sheet.Chapter2(无答案)Chapter33-36(30-45 min.) A nswers are in thousands of dollars.1. a. Inventory 550Accounts payable 550 Acquisition of inventoriesb. Accounts receivable 800Sales 800 Sales on accountc. Cost of goods sold 440Inventory 440 Cost of inventory soldd. Cash 80Note payable 80 Borrowed from a supplier onJune 1, 20X8. Four-year note,interest at 15%, and principalpayable at end of four yearse. Prepaid rent 25Cash 25 Paid rent in advancef. Wages expense 165Cash 165 Paid wagesg. Miscellaneous expenses 76Cash 76 Paid miscellaneous expensesh. Note receivable 20Cash 20 Loan to office manager one-yearnote, 10 % interesti. Cash 691Accounts receivable 691Collections on accountsj. Accounts payable 471Cash 471 Payments on accountsk. Rent expense 26Prepaid rent 26 To reduce prepaid rent to $3,000l. Depreciation expense 6Accumulated depreciation,store equipment 6 Depreciation for the year 19X8m. Wages expense 6Cash 6 Adjustment for wagesn. Interest expense 7Cash 7 Adjustment: .15 x $80,000 x 7/12o. Cash 1Interest revenue 1 Adjustment: .10 x $20,000 x 6/122.A ccumulated Depreciation,Wages Expense Miscellaneous Expense(g) 76* Balance 12/31/X7** Balance 12/31/X83. CANSECO GA RDENSTrial BalanceDecember 31, 20X8Debits Credits Cash $ 24Accounts receivable 146Note receivable 20Inventory 241Prepaid rent 3Store equipment 60Accumulated depreciation,store equipment $ 30 Accounts payable 190Note payable 80Paid-in capital 40Retained income 79Sales 800Interest revenue 1Cost of goods sold 440Rent expense 26Depreciation 6Interest expense 7Miscellaneous expenses 76Wages expense 171Total $1,220 $1,220Chapter4(无答案)Chapter55-391. Gross sales $650,000*Deduct:Sales returns and allowances $30,000Cash discounts on sales 20,000 50,000Net sales $600,000 *$600,000 + $20,000 + $30,000 = $650,0002. (a) Accounts receivable 650,000Sales revenue 650,000(b) Sales returns and allowances 30,000Accounts receivable 30,000(c) Cash 600,000Cash discounts on sales 20,000Accounts receivable 620,0005-58(20 min.)Note that the data provide four years of experience to use in calculating the properpercentage. Sales and ending accounts receivable from 20X1 through20X4 are matched with write-offs for 20X2 through 20X5.1. Bad debt write-offs as a percentage of sales provides the amount to be added tothe allowance account. Bad debt write-offs as a percentage of sales are:($12,500 + $14,000 + $16,500 + $17,600)/($680,000 + $750,000 + $750,000 +$850,000) = $60,600/$3,030,000 = 2%Bad debt expense, 20X5 = 2% x $850,000 = $17,000Ending balance, allowance for uncollectible accounts= Beginning balance +bad debt expense– bad de = $16,000 + $17,000 – $17,600= $15,4005-58 (continued)Use of T-accounts might help:2. The percentage of ending accounts receivable method provides the desiredbalance in the allowance account. The allowance account balance, as apercentage of ending accounts receivable, should be calculated asfollows:($12,500 + $14,000 + $16,500 + $17,600)/($90,000 + $97,000 + $103,000 + $114,000)= $60,600/$404,000 = 15%Ending balance, allowance for uncollectible accounts, 20X5 = 15% x $112,000 =$16,800Beginning + bad debt –bad d balance expense write $16,000 +bad debt –$17,600 = $expenseBad debt expense = $16,800 + $17,600 – $16,000 = $18,400The critical issue is to realize the allowance balance before the bad debt expense entry isthe beginning balance of $16,000 less the write-offs of $17,600; a debitbalance of 1,600. The expense must bring this balance to zero and thencreate the required $16,800 credit balanceChapter 66-31PRA G’s JEWELRY WHOLESA LERSStatement of Gross ProfitFor the Year Ended December 31, 20X8(In Thousands)Gross sales $1,000 Deduct: Sales returns and allo wances $40 Cash discounts on sales 5 45Net sales 955Cost of goods sold:Inv entory, December 31, 20X7 $103A dd: Gross purchases $650Deduct: Purchase returnsand allo wances $27Cash discounts on purchases 6 33Net purchases 617A dd Freight-in 50Cost of merchandise acquired 667Cost of goods av ailable for sale 770Deduct: Inv entory, December 31, 19X8 170 Cost of goods sold 600 Gross profit $355 6-34 (10-15 min.)Cost of Goods A vailable = £21,300(8,000 + 4,200 + 4,400 + 2,300 + 2,400)L I F O E n d i n g I n v e n t o r y=(4,000@£2)+(1,500@£2.10)=£11,150FIFO Ending Inventory = 1,000 @ 2.40 =1,000 @ 2.30 = 2,3002,000 @ 2.20 = 4,4001,500 @ 2.10 = 3,1505,500 £12,250 Weighted av erage = £= £Ending inventory 5,500 @ £2.13 = £11,715Cost of Goods Sold Calculation:LIFO FIFO A verage Goods av ailable £21,300 £21,300 £21,300 Less Ending Inv entory (11,150) (12,250) (11,715) Cost of Goods Sold £10,150 £ 9,050 £ 9,585 6-40(10-15 min.)Compound entries could be prepared. (A mounts are in millions.)a. Sales returns and allowances 5Cash discounts on sales 8A ccounts receivable 226Sales 239b. Cost of goods sold 157Purchase returns and allowances 6Cash discounts on purchases 1Inventory 25Purchases 125Freight-in 14c. Inventory 40Cost of goods sold 40d. Other expenses 80Cash 80 6-53(15-25 min.)Under the FIFO cost-flow assumption, the periodic and perpetual procedures giv e identical results. The ending inv entory will be v alued on the basis of the last purchases during the period.Units $Beginning Inv entory 110 550Purchases 290 2,050Goods av ailable 400 2,600Units sold 255 1,485**Units in ending Inv entory145 1,115** 145 units remain in ending inv entory100 will be v alued at the $8 cost from the October 21 purchase and the remaining 45 will be v alued at the $7 cost from the May 9 purchase100 x $8 = $ 80045 x $7 = 315$1,115 Ending inv entory** Reconciliation: Cost of Goods Sold:255 Units: 110 x $5 = $ 55080 x $6 = 48065 x $7 = 455$1,4856-54 (30-35 min.)1. Gross profit percentage = $1,200,000 ÷ $3,000,000 = 40%Inventory turnover = $1,800,000 ÷2000, 550000,650$= 3 times2. Inv entory turnov er = $1,800,000 ÷ $450,000 = 4 times, a 1/3 increase in turnov er.3. With a lower av erage inv entory and constant turnover, cost of sales must fall. T o t alcost of goods sold = $450,000 x 3 = $1,350,000. To achiev e a gross profit of$1,200,000, total sales must be $1,350,000 + $1,200,000, or $2,550,000. The grossprofit percentage must be $1,200,000 ÷ $2,550,000 = 47.1%. Requirements 2 & 3sho w that if inv entory levels are reduced y ou must increase either turnover ormargins to maintain profitability.4. Summary (computations are sho wn belo w):Succeeding YearGiv en Year 4a 4b Sales $3,000,000 $2,892,857 $3,093,750Cost of goods sold 1,800,000 1,620,000 1,980,000 Gross profit $1,200,000 $1,272,857 $1,113,750a. New gross profit percentage, 40% + .10(40%) = 44%New inv entory turnover, 3 – .10(3) = 2.7New cost of goods sold, $600,000 x 2.7 = $1,620,000New sales = $1,620,000 ÷ (1 – .44)= $1,620,000 ÷ .56= $2,892,857Note that this is a more profitable alternative, assuming that the gross profitpercentage and the turnover can be achiev ed. In contrast, alternative 4b is lessattractiv e than the original 40% gross profit and turnover of 3.b. New gross profit percentage, 40% – .10(40%) = 36%New inv entory turnover, 3 + .10(3) = 3.3New cost of goods sold, $600,000 x 3.3 = $1,980,000New sales = $1,980,000 ÷ (1 .36)= $1,980,000 ÷ .64= $3,093,7505. Retailers find these ratios (and variations thereof) helpful for a v ariety of operatingdecisions, too many to enumerate here. A n obvious help is the quantify ing of theoptions facing management regarding what and how much inv entory to carry, andwhat pricing policies to follo w. You may want to stress that this analy sis ig n o res o n ebenefit of higher turnover—the firm reduces its inv estment in inv entory and reducesstorage and display requirements.6-84(15-20 min.)1.A n understatement of ending inventories overstates cost of goods sold andunderstates taxable income by $500,000. Taxes evaded would be .40 x $500,000 =$200,000.2.This news story provides a good illustration of why a basic knowledge ofaccounting is helpful in understanding the business press. The news story isincomplete or misleading in one important respect. The business owner'sunderstated ending inventory becomes the understated beginning inventory of thenext y ear. If no other manipulations occur, the owner will understate cost of go odssold during the next y ear, overstate taxable income, and pay an extra $200,000 inincome taxes. Thus, the owner will have postponed pay ing income taxes for oneyear, pay ing no interest on the money "borrowed" from the government.To continue to evade the $200,000 of income taxes of y ear one, the endinginventory of the second year must be understated by $500,000 again. Ho wev er, ifonly the $500,000 understatement persists y ear after y ear, the owner is enjoy ing aperpetual loan of $200,000 (based on a 40% tax rate) from the government. Datafollow (in dollars):6-84 (continued)Honest Reporting Dishonest ReportingFirst Year Second Year First Year Second Year Beginning inventory 3,000,000 2,500,000 3,000,000 2,000,000 Purchases 10,000,000 10,000,000 10,000,000 10,000,000 Available for sale 13,000,000 12,500,000 13,000,000 12,000,000 Ending inventory 2,500,000 2,500,000 2,000,000 2,000,000 Cost of goods sold 10,500,000 10,000,000 11,000,000 10,000,000 Income tax savings @ 40% 4,200,000 4,000,000 4,400,000 4,000,000 Income tax savings fortwo y ears together 8,200,000 8,400,000 Some students may incorrectlycumulative effect. You may wish to emphasize that the second y ear has the samecost of goods sold in each column, because in the "dishonest" case bothbeginning and ending inventory are understated by the same amount. To evadean additional $200,000 of income taxes in the second year, the ending inventorymust be understated by $1,000,000 (not $500,000) in the second y ear.6–86(35-45 min.) A mounts are in millions.Inventory Calculation1. Beginning + Purchases – Sales = Ending658 + Purchases – 6,746 = 1,232Purchases = 6,746 – 658 + 1,232Purchases = $7,3202. Turnover = Cost of sales ÷ average inventory Turnover = $6,746 ÷ ($1,232 + $658) ÷ 2 = $6,746 ÷ $945 = 7.143. Gross MarginSales$18,928$6,746 $18,928 -= .64 2000$12,1734,259$ $12,173-= .65 1999489,8$924,2$ 489,8$ -= .66 1998The gross margin has fallen slightly over the three y ears.Gross margins for Cisco are high. This is because of the industry . Software and technology innovations are expensive to develop but inexpensive to produce and distribute. Note that costs of creating these products are largely research and development, and these costs are accounted for as operating expenses in the year incurred.Chapater77-28(10-15 min.) You may want to use T-accounts too.1. Depreciation expense, equipment 160,000Accumulated depreciation, equipment 160,000 To record annual depreciation:($880,000-$80,000) ÷ 5 = $160,0002. Cash 160,000Accumulated depreciation,equipment 80,000Equipment 220,000Gain on sale of equipment 20,000 To record sale of equipment:Cash proceeds $160,000Original cost $220,000Accumulated depre-ciation, 2 x $40,000 = 80,000Book value (or carryingamount) 140,000Gain on sale $ 20,0003. Cash 110,000Accumulated depreciation,equipment 80,000 Loss on sale of equipment 30,000 Equipment 220,000 To record sale of equipment:Cash proceeds $110,000Book value (see above) 140,000Loss on sale $ 30,0007-58(25-35 min.) A mounts in table are in thousands of dollars.1. Zero Income Taxes2. 40% IncomeTaxesStraight-line Accelerated Straight-line AcceleratedDepreciation Depreciation Depreciation Depreciation Revenues 900 900 900 900 Cash operating expenses 600 600 600 600 Cash provided by operationsbefore income taxes 300 300 300 300 Depreciation expense 50 100 50 100 Operating income 250 200 250 200 Income tax expense ––100 80 Net income 250 200 150 120 Supplementary analysis:Cash provided by operationsbefore income taxes 300 300 300 300 Income tax payments ––100 80 Net cash provided byoperations 300 300 200 220 3. By itself, depreciation expense does not provide cash. This point is illustrated bypart 1 that compares the amounts shown before taxes. Note that the cashprovided by operations (and the ending cash balances) are exactly the same. Nomatter what depreciation expense is allocated to the year (whether $50,000,$100,000, or zero), the $300,000 cash provided by operations and the ending cashwill be unaffected.Examine part 2, that compares amounts after taxes. A gain, by itself, depreciationdoes not affect the cash inflow provided by operations. However, depreciationdoes affect the cash outflow for income taxes. The use of accelerateddepreciation results in a strange combination of showing less net income butconserving more cash. The accelerated method shows net income of $120,000(compared with $150,000 using straight-line), but accelerated shows a netincrease in cash provided by operations (less income taxes) of $220,000(compared with $200,000 using straight-line). A ccordingly, the final cash balanceis $20,000 higher for accelerated than for straight-line.4. Journal entries (not required) may clarify the effects:Depreciation expense 50,000 moreAccumulated depreciation 50,000 moreIncome tax expense 20,000 lessCash 20,000 less7-58 (continued)The reduction of retained income would be $150,000 – $120,000. That is, net income(and hence retained income) would be $30,000 lower. In summary:Cash, increase by tax savings, .40 x $50,000 = $20,000Accumulated depreciation, increased by $50,000Operating income, decrease by $50,000Income tax expense, decrease by $20,000Retained income, decrease by $30,0005. The doubling of depreciation would cause net income to decrease but in theabsence of tax effects would have no effect on cash provided by operations:Straight-line AcceleratedDepreciation DepreciationBefore Doubled Before Doubled Revenues 900 900 900 900 Cash operating expenses 600 600 600 600 Cash provided by operations 300 300 300 300 Depreciation expense 50 100 100 200 Income before income taxes 250 200 200 100 Income tax expense ----Net income 250 200 220 100Chapater88-32(10-15 min.)1. Claims Distribution of ProceedsFirst mortgage bondspayable $13,000,000 In full $13,000,000 Accounts payable 3,000,000 3/8 of remainder* 2,250,000 Unsubordinated debentures 5,000,000 5/8 of remainder* 3,750,000 Total claims $21,000,000 Total distribution $19,000,000 * Total general unsecured claims = $3,000,000 + $5,000,000 = $8,000,000,so remaining proceeds of $19,000,000 – $13,000,000, or $6,000,000, will besplit 3/8, 5/8, or 75 cents per dollar of claim ($6,000,000 ÷ 8,000,000).2. Claims Distribution of ProceedsFirst mortgage bondspayable $13,000,000 In full $13,000,000 Accounts payable 3,000,000 In full 3,000,000 Subordinated debentures 5,000,000 Remainder 3,000,000 Total claims $21,000,000 Total distribution $19,000,000 Ordinary trade creditors have than subordinatedholders who would now receive only 60 cents per dollar of claim.If only $14.5 million cash becomes available, the first mortgage holders would get$13 million, the trade creditors would receive $1.5 million (only 50 cents for eachdollar claimed), and the holders of subordinated debentures would receivenothing.8-33(10 min.) A mounts are in millions.1. Income tax expense 4,045Income taxes payable 1,904Deferred income taxes 2,141 To record income tax expense.Income taxes payable 1,904Cash 1,904 To record payment of income taxes.These two transactions could have been combined:Income tax expense 4,045Deferred income taxes 2,141Cash 1,904 To record income tax expense and payments.2. The deferred tax liability increases by $4,045 $1,904 = $2,141.8-44 (15-25 min.)1. Debt to Equity Ratios1999 1992AT&T $90,479 ÷ $78,927 = 1.15 $17,122 ÷ $20,313 = .84 MICRON $ 3,001 ÷ $3,964 = .76 $ 213 ÷ $ 511 = .42 AMGEN $ 1,054 ÷ $ 3,024 = .35 $ 440 ÷ $ 934 = .472. AT&T is a large company with well-established credit reputations and largeamounts of fixed assets to use as collateral for debt. Earnings are relativelystable. Therefore, A T&T has the ability to borrow large amounts, as shown bythe high debt-to-equity ratio.In contrast, Micron Technologies and A mgen are newer, smaller companies involatile high-tech industries. They have not yet established the credit worthinessto borrow as much as A T&T.3. Each company's ratio changes over the seven-year period, but the direction is notconsistent. Thus, the changes appear more idiosyncratic than economy driven.Particularly for small firms such as MICRON and AMGEN, a single new issue ofdebt or equity can have a large immediate effect on the ratios.Chapter99-26(10-20 min.)1. a. PV = $20,000(.6830) = $13,660b. PV = $20,000(.4823) = $ 9,6462. The annual rates would be halved and the periods doubled. Present valuesdecline:a. PV = $20,000(.6768) = $13,536b. PV = $20,000(.4665) = $ 9,3303. Present values rise because the money is repaid more quickly:a. PV = $5,000(3.1699) = $15,849.50b. PV = $5,000(2.5887) = $12,943.509-28(10-15 min.)1. Equipment 394,000Cash 100,000Contract payable (or note payable) 294,000 Equipment is capitalized at its cash-equivalent cost.2. The imputed interest rate makes the present value of the payments equal to thecash price:DM100,000 + (DM400,000 x (4-year, Y% factor in Table 9-2)) = 394,000Factor = (DM394,000 DM100,000) ÷ DM400,000 = .7350From the 4-year row of Table 9-2, Y = 8%Year 1 Interest expense 23,520Contract payable 23,520 .08 x DM294,000 = DM23,520Year 2 Interest expense 25,402Contract payable 25,402 .08 x (DM294,000 + 23,520) =.08 x DM317,520 = DM25,4029-29(15-20 min.)1. Equipment 416,990Cash 100,000Contract payable, current 68,301Contract payable, long-term 248,689 Equipment is capitalized at its cash-equivalent cost of $100,000 plus thepresent value of the contract:PV = $100,000(3.1699) = $316,990Analysis of first installment:Total amount $100,000Interest portion, .10 x $316,990 = 31,699Principal portion, current liability $ 68,301Total contract payable $316,990Current liability 68,301Long-term portion $248,2892. Interest expense 31,699Contract payable, current 68,301Cash 100,000 To record interest expense andreduction of principal.Contract payable, long-term 75,131Contract payable, current portion 75,131 To reclassify current liability oflong-term debt as short-term debt.Analysis of second installment:Total amount $100,000Interest portion,.10 x ($316,990 – $68,301)or .10 x $248,689 = 24,869Principal portion current liability $ 75,3119-45 (25-35 min.)Analysis of Bond Transactions (In Thousands of Norwegian Kroner)A = L + SECashBonds Payable Discount on Bonds Payable Retained Incomea. Issuance7,881=+10,000 –2,119b. First semi-annual interest– 500* =+ 52 – 552** ⎥⎥⎦⎤⎢⎢⎣⎡Expense Interest Increasec. Maturity value–10,000 = –10,000 Bond related totals***–12,119 =0 0 –12,119* NKR10,000,000 x 10% x 1/2 ** NKR7,881,000 x 14% x 1/2*** Twenty semi-annual payments of NKR500 plus repayment of NKR2,119 in excessof the original borrowing. 2. Sample Journal Entries Bond Transactions (In Thousands of Norwegian Kroner)a. Cash 7,881 Discount on bonds payable 2,119 Bonds payable 10,000To record proceeds upon issuance of 10%bonds maturing on December 31, 2015. b. Interest expense 552 Discount on bonds payable 52 Cash 500To record amortization of discount and payment of interest.c. Bonds payable 10,000Cash 10,000 To record payment of maturity valueof bonds and their retirement.3. When presented on balance sheets, unamortized discounts are deducted fromthe face value of the related bonds (in thousands):December 31, 2005 June 30, 2006Bonds payable, 10% due December 31, 2015 NKR10,000 NKR10,000 Deduct: Discount on bonds payable 2,119 2,067* Net liability NKR 7,881 NKR 7,933* 2,119 – 52 = 2,0679-49(20-40 min.)1. To compute the gain or loss, first calculate the net liability at December 31, 2001:Face amount $20,000,000Proceeds 17,880,800 * Discount at issuance 2,119,2006/30/01 discount amortization (51,656) ** 12/31/01 discount amortization (55,272) †Bond discount unamortized at 12/31/01 $ 2,012,272 * ($1,200,000 x 10.5940) + ($20,000,000 x .2584)** (7% x $17,880,800) – (6% x $20,000,000)†(7% x ($17,880,800 + $51,656)] - (6% x $20,000,000)The net liability is the face amount less the discount:Face amount $20,000,000 Bond discount unamortized at 12/31/01 2,012,272 Net liability at 12/31/01 $17,987,728 The amount by which the cash payment for the debentures exceeds the netliability is the loss on early extinguishment. A mounts are in thousands:Cash payment $19,000Net liability at 12/31/01 17,988Loss on early extinguishment of debt $ 1,0129-49 (continued) 2. Analysis of Early Extinguishment of Debt (In Thousands of Dollars)A =L+ SEIssuer's Record Cash = Bonds Payable Discount on Bonds PayableRetained IncomeRedemption,December 31, 2001 –19,000= –20,000+2,012⎥⎦⎤⎢⎣⎡Discount Decrease –1,012 ⎥⎦⎤⎢⎣⎡ment Extinguish Early on Loss 3. Journal Entry(In Thousands)Issuer's RecordsDecember 31, 2001 Bonds payable 20,000 Loss on early extinguishment of debt 1,012 Discount on bonds payable 2,012 Cash 19,000To record open-market acquisition of entire issue of 12% bonds for $19 million. 4. A gain arises if the bond is extinguished for less than the carrying value,$17,987,728 – $500,000 gives a price of $17,487,728.9-57 (20-30 min.)Some instructors may prefer to (a) ask students to prepare entries for two years only here and (b) also assign the next problem. 1. PV A = $40,000 x A nnuity Factor for 3 years at 18% = $40,000 x 2.1743= $86,9722. Equipment leasehold 86,972Lease liability, current*24,345Lease liability, long-term 62,627 To record capital lease.Analysis of first installment:Total amount $40,000Interest, .18 x $86,972 15,655Principal portion, current liability $24,345Total liability $86,972Current liability 24,345Long-term liability $62,627Entry for straight-line amortization of the asset for each of three years: Amortization of equipment leasehold 28,991 Equipment leasehold 28,991 To record straight-line amortization:$86,972 ÷ 3 = $28,991.Lease Payments and Liability ReclassificationsYear OneInterest expense 15,655Lease liability, current 24,345 Cash 40,000 To record interest expense andreduction of liability.Lease liability, long term 28,727 Lease liability, current 28,727 To reclassify next installment oflong-term debt as short-term debt.Analysis of second installment:Total $40,000Interest portion:.18 x ($86,972 – $24,345)= .18 x $62,627 = 11,273 Principal portion, current liability $28,727Total liability $62,627Current liability 28,727Long-term liability $33,9009-57 (continued)Year TwoInterest expense 11,273Lease liability, current 28,727Cash 40,000 To record interest expense andreduction of liability.Lease liability, long-term 33,900Lease liability, current 33,900 To reclassify next installmentof long-term debt as short-term debt.Year ThreeInterest expense 6,100Lease liability, current 33,900Cash 40,000Analysis of third installment:Total amount $40,000Interest, .18 x $33,900 6,102Principal $33,898** Rounding causes this amount to differ from the $33,900 liability. These roundingerrors occur because the present value tables are carried to four places only rather thanto five or more places. This rounding causes the present value of the lease to be rounded at its inception.。
财务会计课后习题参考答案
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第二章习题参考答案习题一贷:短期借款500 0002、借:银行存款100 000贷:实收资本100 0003、借:银行存款8 000贷:应收账款8 000 4、借:应交税费 6 500贷:银行存款 6 500 5、借:银行存款292 500贷:主营业务收入250 000应缴税费——应交增值税(销项税额)42 500 6、借:原材料38 000应缴税费——应交增值税(进项税额) 6 460贷:预付账款44 460 7、借:制造费用800贷:库存现金800 8、借:库存现金30 000贷:银行存款30 000 9、借:应付职工薪酬 2 200贷:银行存款 2 200 10、借:制造费用780贷:银行存款780习题二1、借:银行存款500 000贷:实收资本500 000 2、借:其他应收款——王红 2 000贷:库存现金 2 000 借:管理费用 1 600 库存现金400贷:其他应收款——王红 2 000 3、借:银行存款 3 000贷:财务费用 3 000 4、借:其他货币资金——外埠存款500 000贷:银行存款500 000 5、借:其他货币资金——存出投资款800 000贷:银行存款800 000 6、借:交易性金融资产800 000贷:其他货币资金——存出投资款800 000 7、借:待处理财产损溢350贷:库存现金350借:其他应收款——出纳员350贷:待处理财产损溢350习题三银行存款余额调节表第三章存货1、目的:熟悉存货按实际成本材料发出的明细分类核算。
资料:某企业采用定期盘存制,20××年5月份的存货有关资料如下:期初存货3000千克,单价4元。
(1)5月4日,进货2 000千克,单价3元。
(2)5月6日,销货1 000千克。
(3)5月8日,进货6000千克,单价3.5元。
(4)5月12日,销货5000千克。
(5)5月20日,进货5 500千克,单价3元。
(6)5月22日,进货4000千克,单价3元。
财务会计学教材课后练习答案(第11、12、13、14章)
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财务会计学教材课后练习答案(第11、12、13、14章)第⼗⼀章收⼊、费⽤与利润第1题:(1)2007.12.5:借:银⾏存款 180万贷:预收账款 180万借:发出商品 380万贷:库存商品 380万2007.12.31不确认收⼊2008.1.31:借:预收账款 702万贷:主营业务收⼊ 600万应交税费-应缴增值税(销项税额) 102万借:主营业务成本 380万贷:发出商品 380万(2)2007.12.10:借:应收票据 35.1万贷:主营业务收⼊ 30万应交税费-应交增值税(销项税额)5.1万借:主营业务成本 16万贷:库存商品 16万(3)2007.12.15:借:银⾏存款 23.4万贷:其他应付款 20万应交税费-应交增值税(销项税额)3.4万借:发出商品 15万贷:库存商品 15万2007.12.31,确认应计提的财务费⽤:借:财务费⽤ 750贷:其他应付款 7502008.2.15:借:财务费⽤ 2250贷:其他应付款 2250借:库存商品 15万贷:发出商品 15万借:其他应付款 20.3万应交税费-应交增值税(进项税额)3.451万贷:银⾏存款 23.751万第2题:2007.12.15:借:银⾏存款 100万贷:预收账款 100万2007年12.31:确认收⼊=500×50%-0=250万确认劳务成本=400×50%-0=200万借:预收账款 250万贷:主营业务收⼊ 250万借:主营业务成本 200万贷:劳务成本 200万第3题:(1)2007.1.1.:借:固定资产清理 800万累计折旧 200万贷:固定资产 1000万借:长期股权投资-成本 950万贷:固定资产清理 800万营业外收⼊ 150万持有30%股权,有重⼤影响,采⽤权益法核算。
2007年:借:长期股权投资–损益调整 90万贷:投资收益 90万借:应收股利 60万贷:长期股权投资-损益调整 60万2008年:借:长期股权投资–损益调整 120万贷:投资收益 120万借:应收股利 90万贷:长期股权投资-损益调整 90万(2)2008年应纳额所得税=800-300×30%=710万应纳所得税额=710×25%=177.5万当期所得税费⽤=177.5万长期股权投资账⾯价值=950+90-60=980万长期股权投资计税基础=950万应纳税暂时性差异=30万递延所得税负债=30×25%=7.5万元借:所得税费⽤ 177.5万贷:应交税费-应缴企业所得税 177.5万借:所得税费⽤ 7.5万贷:递延所得税负债 7.5万2009年:2009年应纳额所得税=1000-400×30%=880万应纳所得税额=880×25%=220万当期所得税费⽤=220万长期股权投资账⾯价值=980+120-90=1010万长期股权投资计税基础=950万应纳税暂时性差异=60万递延所得税负债=60×25%-7.5=7.5万元借:所得税费⽤ 220万贷:应交税费-应缴企业所得税 220万借:所得税费⽤ 7.5万贷:递延所得税负债 7.5万第⼗⼆章财务报表第1题:资产负债表编制单位:A公司 20X6年12⽉31⽇单位:元第2题:做出相关业务的账务处理:(1)借:应付票据 200 000贷:银⾏存款 200 000(2)借:材料采购—甲材料 300 000应交税费—应交增值税(进项税额) 51 000 贷:银⾏存款 351 000 (3)借:原材料—⼄材料 190 000材料成本差异 10 000贷:材料采购—⼄材料 200 000(4)借:银⾏存款 468贷:其他货币资⾦—银⾏汇票 468借:材料采购 199 600 应交税费—应缴增值税(进⾏税额) 33 932 贷:其他货币资⾦—银⾏汇票 233 532 借:原材料 200 000贷:材料采购 199 600材料成本差异 400(5)借:应收账款 702 000贷:主营业务收⼊ 600 000应交税费—应交增值税(销项税额) 102 000(6)借:银⾏存款 33 000贷:交易性⾦融资产 30 000投资收益 3 000(7)借:固定资产 172 940应交税费—应交增值税(进项税额) 29 060贷:银⾏存款 202 000 (8)借:⼯程物资 300 000 应交税费—应交增值税(进项税额) 51 000贷:银⾏存款 351 000 (9)借:在建⼯程 656 000贷:应付职⼯薪酬 456 000应交税费—应交耕地占⽤税 200 000(10)借:在建⼯程 300 000贷:应付利息 300 000(11)借:固定资产 2 800 000贷:在建⼯程 2 800 000(12)借:固定资产清理 40 000累计折旧 360 000贷:固定资产 400 000借:固定资产清理 1 000贷:银⾏存款 1 000借:银⾏存款 1 600贷:固定资产清理 1 600借:营业外⽀出 39 400贷:固定资产清理 39 400(13)借:银⾏存款 800 000贷:长期借款 800 000 (14)借:应收账款 1 638 000 贷:主营业务收⼊ 1 400 000 应交税费—应交增值税(销项税额)238 000 (15)借:银⾏存款 400 000贷:应收票据 400 000(16)借:银⾏存款 60 000贷:投资收益 60 000(17)借:固定资产清理 500 000累计折旧 300 000贷:固定资产 800 000借:银⾏存款 600 000贷:固定资产清理 600 000借:固定资产清理 100 000贷:营业外收⼊ 100 000(18)借:财务费⽤ 43 000贷:应付利息 43 000(19)借:短期借款 500 000应付利息 25 000贷:银⾏存款 525 000(20)借:应付职⼯薪酬 1 000 000贷:银⾏存款 1 000 000 (21)借:⽣产成本 627 000制造费⽤ 22 800管理费⽤ 34 200贷:应付职⼯薪酬 684 000 (22)借:⽣产成本 1 500 000贷:原材料 1 400 000低值易耗品 100 000(23)借:⽣产成本 70 000贷:材料成本差异 70 000(24)借:制造费⽤ 180 000贷:银⾏存款 180 000 (25)借:银⾏存款 102 000贷:应收账款 102 000(26)借:销售费⽤ 40 000贷:银⾏存款 40 000 (27)借:长期借款 2 000 000贷:银⾏存款 2 000 000(28)借:库存商品 2 564 800贷:⽣产成本 2 564 000(29)借:应收票据 585 000贷:主营业务收⼊ 500 000 应交税费—应交增值税(销项税额)85 000 (30)借:银⾏存款 545 000财务费⽤ 40 000贷:应收票据 585 000(31)借:管理费⽤ 100 000贷:银⾏存款 100 000(32)借:营业税⾦及附加 4 000贷:应交税费—应交城市维护建设税 4 000(33)借:应交税费—应交增值税(已交税⾦) 200 000应交税费—应交教育费附加 4 000 贷:银⾏存款 204 000 (34)借:主营业务成本 1 500 000贷:库存商品 1 500 00(35)借:制造费⽤ 160 000管理费⽤ 40 000贷:累计折旧 200 000(36)借:资产减值损失 1 800贷:固定资产减值准备 1 800(37)借:管理费⽤ 140 000贷:累计摊销 140 000(38)借:资产减值损失 1 800贷:坏账准备 1 800(39)借:所得税费⽤ 204 798贷:应交税费—应交企业所得税 204 798 (40)借:投资收益 63 000主营业务收⼊ 2 500 000营业外收⼊ 100 000贷:本年利润 2 663 000借:本年利润 2 042 400贷:营业外⽀出 39 400主营业务成本 1 500 000管理费⽤ 314 200销售费⽤ 40 000财务费⽤ 83 000资产减值损失 61 800营业税⾦及附加 4 000借:本年利润 204 798贷:所得税费⽤ 204 798(41)借:利润分配—提取盈余公积 41 580.20 贷:盈余公积 41 580.20 (42)借:利润分配—未分配利润 41580.20贷:利润分配—提取盈余公积 41 580.20 借:本年利润 415 802贷:利润分配—未分配利润 415 800(43)借:应交税费—应交企业所得税 204 798贷:银⾏存款注:资产负债表和利润表excel表中第3题(略)第⼗三章资产负债表⽇后事项第1题:(1)资产负债表⽇后事项中的调整事项(2)会计处理:借:以前年度损益调整 40万贷:预计负债 40万借:递延所得税资产 10万贷:以前年度损益调整 10万借:利润分配-未分配利润 30万贷:以前年度损益调整 30万借:盈余公积 3万贷:利润分配-未分配利润 3万第⼗四章会计变更和差错更正第1题:按照账龄分析法,2006年12⽉31⽇坏账准备的余额为288万(1200×10%+200×20%+120×30%+80×100%),所以应当补提坏账准备280万借:利润分配—未分配利润 210万递延所得税资产 70万贷:应收账款-(坏账准备) 280万借:盈余公积 21万贷:利润分配–未分配利润 21万第2题:(1)2007年B公司应采⽤未来适⽤法处理该会计估计变更,2007年应提折旧=(1600-60)/(12-4)=192.5万元借:管理费⽤ 192.5万贷:累计折旧 192.5万(2)按照原来的会计估计,每年折旧240万元,⾄2007年年初已计提1.5年,累计折旧360万,办公楼净值为840万未来适⽤法下2007年折旧⾦额=840×3.5/(3.5+2.5+1.5+0.5)=367.5万元借:管理费⽤ 367.5万贷:累计折旧 367.5万第3题:(1)借:⽆形资产 1600万贷:以前年度损益调整 1600万借:以前年度损益调整 240万贷:累计摊销 240万借:以前年度损益调整 340万贷:应交税费-应交企业所得税 340万借:以前年度损益调整 1020万贷:利润分配-未分配利润 1020万借:利润分配-未分配利润 102万贷:盈余公积 102万(2)对第⼀笔差错不调整,对第⼆笔差错调整如下’; 借:其他业务收⼊ 400万贷:以前年度损益调整 100万其他业务成本 300万借:以前年度损益调整 25万贷:应交税费-应交企业所得税 25万借:以前年度损益调整 75万贷:利润分配-未分配利润 75万借:利润分配-未分配利润 7.5万贷:盈余公积 7.5万。
财务会计学_课后答案_第五版
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(7)结算起点(现行规定为1000元)以下的零星支出
(8)中国人民银行确定需要支付现金的其他支出
二、练习题
1、银行存款余额调节表
项目
金额
项目
金额
银行存款日记账余额
加:银行已收入账、
企业尚未入账款项
银行代收应收票据
减:银行已付出账、
企业尚未出账款项
银行代扣手续费
银行扣减多计利息
(1)2006年1月1日购入债券:
借:持有至到期投资—债券面值(1000×80)80000
知,则企业因票据产生的负债责任解除,作为偿还短期借款对待。若付款人未足额向贴现银
行支付票款,企业则成为实际的债务人,将付款人未付的款项作为企业的一项负债。
二、练习题
1、加一个条件:企业按月计提利息
票据到期利息80000 × 10% × 90/360 = 2000
票据到期值80000 + 2000 = 82000
贷:存货跌价准备5000
2003年末:
借:资产减值损失——存货跌价损失3000
贷:存货跌价准备3000
2004年末:
借:存货跌价准备5000
贷:资产减值损失——存货跌价损失5000
2005年末:
借:存货跌价准备2000
贷:资产减值损失——存货跌价损失2000
5-7
第五章练习题
1、
计息日
期
票面利息
投资收益
借:银行存款66023.1
财务费用666.9
贷:应收账款——乙企业66690
2005年5月19日
借:主营业务收入11266.62
应交税费——应交增值税(销项税额)1938
(财务会计)财务会计学课后答案(全)
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第2章货币资金和应收款项2.(1)借:其他货币资金-外埠存款400000贷:银行存款400000(2)借:其他货币资金-银行汇票存款15000贷:银行存款15000(3)借:原材料300000应交税费51000贷:其他货币资金-外埠存款351000(4)借:原材料10000应交税费1700贷:其他货币资金-银行汇票存款11700(5)借:银行存款49000贷:其他货币资金-外埠存款49000(6)借:银行存款3300贷:其他货币资金-银行汇票存款33003.总价法5月3日借:应收账款66690贷:主营业务收入57000应交税费96905月18日借:银行存款66023.1财务费用666.9贷:应收账款666905月19日120×100×0.95=11400 11400×0.17=1938 (11400+1938)×1%=133.38借:主营业务收入11400应交税费1938贷:银行存款13204.62财务费用133.38净价法57000×(1+17%)=6669066690×2%=1333.85月3日借:应收账款65356.2贷:主营业务收入55666.2应交税费96905月18日借:银行存款66023.1贷:应收账款65356.2财务费用666.95月19日借:主营业务收入11133.24应交税费1938财务费用133.38贷:银行存款13204.624.2009年借:资产减值损失10000贷:坏账准备100002010年借:坏账准备4000贷:应收账款4000借:资产减值损失8000贷:坏账准备80002011 借:坏账准备20000贷:应收账款20000借:应收账款3000贷:坏账准备3000借:资产减值损失12000贷:坏账准备12000第三章1.(1)借:在途物资-甲10300应交税费1700贷:银行存款12000(2)借:原材料-甲10300贷:在途物资-甲10300(3)乙货款30000丙货款20000运费分配率=1000/(300+200)=2保险费分配率=1500/(30000+20000)=0.03乙的成本=30000+600×(1-7%)+900=31458丙的成本=20000+400×(1-7%)+600=20972借:在途物资-乙31458-丙20972应交税费8570贷:银行存款61000(4)借:原材料-乙31458-丙20972贷:在途物资-乙31458-丙20972(5)借:在途物资-甲20000应交税费3400贷:银行存款23400(6)借:原材料-乙9000贷:在途物资9000(7)借:原材料-丁30000贷:应付账款300002.(1)借:在途物资30930应交税费5170贷:银行存款36100(2)借:库存商品57000贷:在途物资30930商品进销差价26070(3)借:银行存款60000贷:主营业务收入60000借:主营业务收入60000贷:库存商品60000(4)60000/(1+17%)=5128251282×17%=8717.95借:主营业务收入8717.95贷:应交税费8717.95(5)商品进销差价率=(9700+26070)/(43000+570000×100%=35.77% 已销商品进销差价=60000×35.77%=21462借:商品进销差价21462贷:主营业务成本214623.(1)甲材料可变现净值=510-9-200=301账面价值=300未发生减值。
财务会计学课后习题参考答案(1-13章)
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财务费用 500
若乙公司10月29日还款:
借:应付账款—乙公司 57 500
财务费用 1 000
贷:银行存款 58 500
第三章 存货
知识题和能力题(答案要点及解题思路可参见教材内容):略
技能题:
1、 借:在途物资 201 000
应交税费—应交增值税(进项税额) 34 000
贷:主营业务成本 823 200
8、
(1)20XX年
借:资产减值损失—计提存货跌价准备 200 000
贷:存货跌价准备 200 000
(2)20XX年
借:资产减值损失—计提存货跌价准备 100 000(1 800 000-1 700 000)
贷:存货跌价准备 100 000
(3)20XX年
借:存货跌价准备 240 000(1 940 000-1 700贷:银行存款 60 000
(5)借:应付职工薪酬—洪某 500
贷:库存现金 500
(6)借:银行存款 1 170
贷:主营业务收入 1 000
应交税费—应交增值税(销项税额)170
(7)借:应付职工薪酬 60 000
贷:库存现金 60 000
(8)借:其它应收款—后勤部门 6 000
贷:预付账款—丁公司 60 000
银行存款 35 100
4、(1)总价法
购入材料时:
借:在途物资 100 000
应交税费—应交增值税(进项税额) 17 000
贷:应付账款—乙公司 117 000
若在10天内付款:
借:应付账款—乙公司 117 000
贷:银行存款 115 000
财务费用 2 000
若超过10天付款:
财务会计课后习题答案
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第一章复习思考1.为什么说企业财务会计是一个信息系统?对于企业潜在的投资者和已持有股份的投资者来说,他们做出经济决策所需要的信息都是由企业的财务会计体系所生成的,并通过财务报表(即会计报表)获得。
因此,就财务报表及整个财务会计体系的本质来说,它是一个信息系统。
2.什么是公司企业管理层的受托责任?委托者是谁?受托者是谁?他们相互之间是怎样沟通的?受托责任大致包括三方面。
(1)受托方有效的管理与运用受托资源,使其增值保值的责任;(2)受托方如实委托方报告受托责任履行过程与结果的义务;(3)受托方的企业管理当局负有重要的社会责任。
委托者是公司企业的全体股东,受托者是公司企业管理层。
双方直接沟通。
3.试述企业财务会计系统的基本目标。
满足投资者及其他财务报告使用者在决策中所需的财务信息的需求,是公司企业财务报告及财务会计系统的基本目标。
具体来说,财务报告必须向其使用者提供企业财务状况、经营成果和现金流量的信息,以及描述企业管理层履行受托责任情况的信息。
4.公司企业财务会计有哪些特征?一般来说,公司企业财务会计具有以下几个特征:第一,它与传统会计有紧密的继承关系。
首先,表现在它继承了传统的复式记账法,即借贷记账法。
其次,承袭了在历史发展中陆续形成的一些会计概念和逻辑。
第二,公司企业的财务报表的使用者主要是公司企业的外部人士,因此,财务会计又称为对外会计。
第三,公司企业财务报表的编制及财务会计对企业日常发生的交易、事项和情况的处理,都必须遵守并依照企业会计准则的有关规定执行。
5.什么是会计准则?为什么要制定会计准则?会计准则的制定为什么日益要求走向国际趋同?试述它是怎样走向国际趋同的?会计准则就是会计行为的标准、会计技术的规范。
具体来说,会计准则是反映经济活动、确认产权关系、规范收益分配的会计技术标准,是生成和提供会计信息的重要依据。
制定会计准则,有利于实现社会资源优化配置,有利于维护社会主义市场经济秩序,有利于贯彻我国的改革开放政策,有利于扩展国际经济交往。
财务会计财务会计学习题答案
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《财务会计学》习题答案:第一章总论一.单项选择题1.B;2.B;3.A;4.C;5.B;6.A;7.A;8.C;9.D;10.A二.多项选择题1.ABC;2. ABCD;3.ABC;4.ABCD;5.ABCD;6.AD;7.ABCD;8.ABCD;9.ABCD;10.ABC;三、判断题1. 对;2.错;3.错;4.对;5.对;6错;7..对;8.错;9.错;10.错第二章货币资金一、单项选择题1—5DBABC6—10DBCAC二、多项选择题1.ABCD2.CD3.ABCD4.AB5.BCD6.AC7.ABCD8.ABCDE9.ABCDE10.ABCE三、判断题1.错;2.对;3.错;4.错;5.对;6.对;7.错;8.错;9.错;10.对四、计算及业务处理题练习一解:(1)借:现金800贷:银行存款800(2)借:其他应收款——备用金(李才) 1 000贷:银行存款 1 000(3)借:银行存款10 000贷:应收账款——甲单位10 000(4)借:原材料100 000应交税金——应交增值税(进项税额)17 000贷:银行存款117 000(5) 借:管理费用 1 100贷:其他应收款——备用金(李才) 1 100现金100(6) 借:银行存款 1 500贷:现金 1 500(7) 借:待处理财产损溢——待处理流动资产损溢100贷:现金100(8) 借:其他应收款——李刚100贷:待处理财产损溢——待处理流动资产损溢100(9) 借:其他货币资金——银行汇票12 000贷:银行存款12 000(10) 借:原材料10 000应交税金——应交增值税(进项税额) 1 700银行存款300贷:其他货币资金——银行汇票12 000(11)借:其他货币资金——银行本票10 000贷:银行存款10 000(12)借:管理费用 1 500贷:其他货币资金——信用卡存款 1 500练习二解:第三章应收及预付款项一、单项选择题1—5CACDB6—10CACDB二、多项选择题1.ADE2.ABC3.CD4.ABCDE5.CDE6.ABCE7.ABCE8.ABC9.CD10.BC三、判断题1. 对;2.错;3.对;4.对;5.错;6错;7..对;8.对;9.错;10.错四、计算及业务处理题练习一解:(1)借:应收账款——甲公司117 800贷:主营业务收入100 000应交税金——应交增值税(销项税额)17 000银行存款800(2)借:应收票据50 000贷:应收账款——乙单位50 000(3)借:应收账款——丙单位58 500贷:主营业务收入50 000应交税金——应交增值税(销项税额)8 500(4)借:银行存款125 000贷:应收账款——甲公司125 000(5)借:银行存款57 500财务费用 1 000贷:应收账款——丙单位58500(6)借:应收票据——甲公司234 000贷:主营业务收入200 000应交税金——应交增值税(销项税额)34 000(7)借:银行存款51 000贷:应收票据——乙公司50 000财务费用 1 000(8)到期值=234 000+0=234 000贴现息=234 000×9%÷360×45=2 632.50(元)贴现净额=234 000-2 632.50=231 367.50(元)借:银行存款231 367.50财务费用 2 632.50贷:应收票据——甲公司234 000(9)借:应收账款——甲公司234 000贷:银行存款234 000(10)借:应收票据 1 000贷:财务费用 1 000练习二解:(1)2001年末应计提的坏账准备为:220 000×5%=11 000(元)计提坏账准备前“坏账准备”科目为贷方余额8 000元;应补提坏账准备:11 000-8 000=3 000(元)借:管理费用 3 000贷:坏账准备 3 000(2)2002年末应计提的坏账准备为:130 000×5%=6 500(元)计提坏账准备前“坏账准备”科目为贷方余额11 000元;应冲回多提的坏账准备:11 000-6 500=4 500(元)借:坏账准备 4 500贷:管理费用 4 500(3)2003年5月发生坏账损失:借:坏账准备30 000贷:应收账款30 000(4)2003年9月,收回已核销的坏账:借:应收账款15 000贷:坏账准备15 000借:银行存款15 000贷:应收账款15 000(5)2003年末应计提的坏账准备为:100 000×5%=5 000(元)计提坏账准备前“坏账准备”科目为借方余额=30 000-15 000-11 000=4 000元;应补提坏账准备:5 000+4 000=9 000(元)借:管理费用9 000贷:坏账准备9 000第四章存货一、单项选择题1—5AABDB6—10ACBDB二、多项选择题1.ABE2.ABC3.ABDE4.ACD5.ACD6.BCDE7.AB8.ABCD9.ABDE10.ABCDE三、判断题1. 对;2.错;3.对;4.错;5.错;6.对;7.错;8.对;9.错;10.错四、计算及业务处理题练习一解:(1)计算购入甲材料实际总成本和单位成本:5月3 日购入甲材料:总成本=200 000+1 960=201 960(元)单位成本=201 960÷4 950=40.8(元)7月13 日购入甲材料:总成本=126 000(元)单位成本=126 000÷3 000=42(元)7月20日购入甲、乙材料:运杂费分配率=3 000÷(2 500+2 500)=0.60(元)甲材料应负担运杂费=2 500×0.60=1 500(元)乙材料应负担运杂费=2 500×0.60=1 500(元)甲材料总成本=100 000+1 500=101 500(元)甲材料单位成本=101 500÷2 500=40.6(元)(2)采用先进先出法、加权平均法、后进先出法计算5月份甲材料发出的实际成本和月末结存成本:先进先出法:存货单位成本=(40500+429460)÷(1000+10500)=40.87本期发出存货实际成本=10400×40.87=425048(元)期末结存存货实际成本=40500+429460-425048=44912(元)练习二解:(1)2001年年末应计提的存货跌价准备为:463 000-457 200=5 800(元)计提前“存货跌价准备”科目的余额为4 200元;应补提存货跌价准备:5 800-4 200=1 600(元)借:管理费用——计提的存货跌价准备 1 600贷:存货跌价准备 1 600(2)2002年年末应计提的存货跌价准备为:429 000-424 000=5 000(元)计提前“存货跌价准备”科目的余额为5 800元;应冲减前已计提的存货跌价准备:5 800-5 000=800(元)借:存货跌价准备800贷:管理费用——计提的存货跌价准备800(3)2003年4月,处理生产中已不再需要,并且已无使用值和转让价值的材料:借:管理费用——计提的存货跌价准备7 100存货跌价准备 4 900贷:原材料12 0002003年年末应计提的存货跌价准备为:536 500-734 000=2 500(元)计提前“存货跌价准备”科目的余额为=5 000-4 900=10;应计提的存货跌价准备为:2 500-10=2 600(元)借:管理费用——计提的存货跌价准备 2 600贷:存货跌价准备 2 600练习三解:(1)借:原材料54000贷:应付账款——暂估应付账款54000贷:在途物资40 000(3)借:原材料——甲材料51 000应交税金——应交增值税(进项税额)8 500贷:应付票据59 500(4)借:预付账款——N企业50 000贷:银行存款50 000(5)借:原材料——B材料30 000应交税金——应交增值税(进项税额) 5 100贷:其他货币资金——银行本票35100(6)借:在途物资——S企业121 600应交税金——应交增值税(进项税额)20 400贷:银行存款142 000(7)借:原材料——A材料50 000贷:应付账款——暂估应付账款50 000(8)借:生产成本——基本生产成本423 000制造费用80 000管理费用78 000贷:原材料581 000练习四解:(1)借:原材料——甲材料80 000贷:物资采购——甲材料80 000借:物资采购——甲材料 5 000贷:材料成本差异——甲材料 5 000(2)借:物资采购——甲材料102 000应交税金——应交增值税(进项税额)17 000 贷:银行存款119 000借:原材料——甲材料105 000贷:物资采购——甲材料105 000借:材料成本差异——甲材料 3 000贷:物资采购——甲材料 3 000(3)借:物资采购——甲材料152 000应交税金——应交增值税(进项税额)25 500 贷:应付票据177 500借:原材料——甲材料160 000贷:物资采购——甲材料160 000借:物资采购——甲材料8 000贷:材料成本差异——甲材料8 000(4)借:物资采购101 800应交税金——应交增值税(进项税额)17 000贷:其他货币资金——银行汇票118 800 (5)借:物资采购60 900应交税金——应交增值税(进项税额)10 200贷:应付账款——N企业71100贷:物资采购——甲材料60 000借:材料成本差异——甲材料900贷:物资采购——甲材料900(6)借:生产成本——基本生产成本100 000制造费用20 000管理费用18000贷:原材料138 000材料成本差异率=[11 800+(-5 000+3 000-8 000+900)]÷[135 000+80 000+105 000+160 000+60 000]×100%=2 700÷540 000×100%=0.5%发出材料分摊成本差异:100 000×0.5%=500(元)20 000 ×0.5%=100(元)18 000×0.5%=90(元)借:生产成本——基本生产成本500制造费用100管理费用90贷:材料成本差异——原材料690练习五解:(1)借:原材料——甲材料 1 500贷:待处理财产损溢——待处理流动资产损溢 1 500(2)借:待处理财产损溢——待处理流动资产损溢 4 680贷:原材料——乙材料 4 000应交税金——应交增值税(进项税额转出)680(3)借:待处理财产损溢——待处理流动资产损溢 1 404贷:库存商品——丙材料 1 200应交税金——应交增值税(进项税额转出)204 (4)借:待处理财产损溢——待处理流动资产损溢 1 500贷:管理费用 1 500借:管理费用 4 680贷:待处理财产损溢——待处理流动资产损溢 4 680 借:原材料100其他应收款——应收保险赔款 1 000营业外支出——非常损失304贷:待处理财产损溢——待处理流动资产损溢1404第五章投资一、单项选择题1、B[解析]A企业2000年7月1日投资后每股盈余为2元(4×6/12),B公司宣告分派的股利每股为3元,因此,A公司每股应收股利中应冲减投资成本1元。
财务会计学_课后答案_第
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教材的版本: 第五版财务会计学(中国人民大学会计系列教材·第四版)教材出版社: 中国人民大学出版社教材的作者: 戴德明林钢赵西卜第二章一、思考题1、我国的货币资金内部控制制度一般应包含的内容:(1)货币资金收支业务的全过程分工完成、各负其责(2)货币资金收支业务的会计处理程序制度化(3)货币资金收支业务与会计记账分开处理(4)货币资金收入与货币资金支出分开处理(5)内部稽核人员对货币资金实施制度化检查2、企业可以使用现金的范围:(1)职工工资、津贴(2)个人劳动报酬(3)根据国家规定颁发给个人的科学技术、文化艺术、体育等各项奖金(4)各种劳保、福利费用以及国家规定的对个人的其他支出等(5)向个人收购农副产品和其他物资的价款(6)出差人员必须随身携带的差旅费(7)结算起点(现行规定为1000元)以下的零星支出(8)中国人民银行确定需要支付现金的其他支出二、练习题1、银行存款余额调节表项目金额项目金额银行存款日记账余额加:银行已收入账、企业尚未入账款项银行代收应收票据减:银行已付出账、企业尚未出账款项银行代扣手续费银行扣减多计利息调节后余额165 97410 9001151 714175 045银行对账单余额加:企业已收入账、银行尚未入账款项企业送存银行支票减:企业已付出账、银行尚未付出账款项企业开出支票调节后余额180 2458 00013 200175 0452、编制会计分录(1)5月2日借:其他货币资金——外埠存款 400 000 贷:银行存款 400 000(2)5月8日借:其他货币资金——银行汇票 15 000 贷:银行存款 15 000(3)5月19日借:原材料 300 000应交税费——应交增值税(进项税额) 51 000贷:其他货币资金——外埠存款 315 000(4)5月20日借:原材料 10 000应交税费——应交增值税(进项税额) 1 700贷:其他货币资金——银行汇票 11 700(5)5月21日借:银行存款 49 000贷:其他货币资金——外埠存款 49 000(6)5月22日借:银行存款 3 300贷:其他货币资金——银行汇票 3 3003、编制会计分录(1)借:交易性金融资产——M公司股票——成本 20 000 投资收益——交易性金融资产投资收益 480贷:其他货币资金——存出投资款 20 480(2)2007年12月31日借:交易性金融资产——M公司股票——公允价值变动 4 000贷:公允价值变动损益——交易性金融资产公允价值变动损益 4 000(3)2008年1月25日借:其他货币资金——存出投资款 32 000贷:交易性金融资产——M公司股票——成本 20 000交易性金融资产——M公司股票——公允价值变动 4 000投资收益——交易性金融资产投资收益 8 000借:公允价值变动损益——交易性金融资产公允价值变动损益 4 000贷:投资收益——交易性金融资产投资收益 4 000第三章一、思考题1、总价法和净价法优缺点:(1)总价法优点:以总价法核算时,入账的销售收入与销货发票所记载的主营业务收入相符,便于管理;可以提供企业为了及时汇款而发生的现金折扣数额,便于报表使用者了解企业有关应收账款管理的政策。
财务会计第一章课后答案
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Chapter 1Financial accountingTable of contents•Chapter overview•Key concepts•Learning objectives•Lecture outline•Answers for end of chapter exercises•Answers for end of chapter problems•Enrichment modules:−Exercises−Problems−Cases•Enrichment module solutions:−Exercises−Problems−CasesChapter overviewTo understand the financial health of a business, one needs to understand the language of business, and that language is accounting. The more eloquent you are in accounting the better you will be understanding business health. Keeping this overall purpose in mind, this chapter introduces the basic terms, principles and rules of accounting that constitute the grammar of accounting.Key concepts•Accounting information is generated based on four basic assumptions – economic entity assumption, time period assumption, monetary unit assumption and goingconcern assumption.•Statement of comprehensive income (hereafter abbreviated as the income statement and sometimes referred to as the profit and loss statement) is of paramount importance as it depicts the performance of a business over a period of time. (Students should be aware that the nouns we use in accounting vary between countries, textbooks and, as we will see, financial reports of Australian companies. They need to get used to different names for the same items)•Statement of financial position (commonly called the balance sheet) is the snapshot of a business as it shows the financial position at a particular point in time. (The‘equity’ section is sometimes called ‘shareholders equity’ and the amount contributed by the owners ‘contributed capital’ or ‘ordinary shares’ sometimes it is even referred to as ‘common stock’)•Statement of changes in equity (we are concerned with the statement of retained earnings part) is the nexus between income statement and the statement of financial position.•Cash flow statement is critical as it answers where the cash is generated from and how it has been utilised during a particular period of time.•Mere quantity of accounting information is of no use as it is the quality that adds efficacy to it.•Conceptual framework of accounting is the collection of concepts that guide the manner in which accounting is practiced.Learning objectivesLO1: Describe the four assumptions made when communicating accounting information.LO2: Describe the purpose and structure of a statement of comprehensive income and the terms and principles used to create it.LO3: Describe the purpose and structure of a statement of financial position and the terms and principles used to create it.LO4: Describe the purpose and structure of a statement of changes in equity and how it links the statement of comprehensive income and the statement of financialposition.LO5: Describe the purpose and structure of a cash flow statement and the terms and principles used to create it.LO6: Describe the qualitative characteristics that make accounting information useful. LO7: Describe the conceptual framework of accounting.Lecture outlineLO1: Basic accounting assumptions•Economic entity assumption: Financial activities of the business need to be separated from the financial activities of its owner.−Example: Contributions made by the owner into the business is treated as hiscapital which is nothing but an internal liability for the business.•Time period assumption: Accounting information can be communicated effectively over short periods of time.−Example: Most companies report their financial performance and position on aquarterly, half-yearly and annual basis.•Monetary unit assumption: The dollar, unadjusted for inflation, is the best means of communicating accounting information in Australia.−Example: The quality of service, the morale of employees and the health of theowner cannot be quantified in terms of money.•Going concern assumption: A company will continue to operate into the foreseeable future.−Example: All fixed assets are shown at their cost (net of accumulated depreciation) but not at their liquidation values.Key conceptAccounting information is generated based on four basic assumptions:1. Economic entity assumption2. Time period assumption3. Monetary unit assumption4. Going concern assumption.Teaching tipAsk students to analyse the financial statements of a company and identify the implications of the four basic assumptions.LO2: Reporting profitability: income statement•Revenue is an increase in resources resulting from the sale of goods or the provision of services. For example, sales revenues or investment incomes.−Revenue recognition principle: Revenues are recognised when they are earned. •Expense is a decrease in resources resulting from the sale of goods or provision of services. For example the cost of goods sold or interest expense−Matching principle: Profit for a particular period is a function of revenues andexpenses of that period. Thus profit for a particular period is found out by matching expenses against the revenues of the same period.•An income statement is a financial statement that shows a company’s revenues and expenses over a specific period of time.(The ‘comprehensive’ part of the statement is beyond what we consider in the earlier chapters of the text)Key conceptIncome statement is of paramount importance as it depicts the performance of a business over a period of time.Key formulaRevenues – Expenses = Net Profit or Net Loss (Net Income or Income) Teaching tip• A magazine publisher sells two-year subscriptions. Ask students whether the publisher will treat this as revenue on the date of the transaction. Why or why not? • A ship building company uses 500 tons of steel in the month of January to build a ship that will be delivered in late 2015. Ask students to explain the treatment of January’s expenses using the matching principle.LO3: Reporting financial position: statement of financial position•The statement of financial position is a snapshot of business giving a clear pictureof what the business owns and owes at a particular point in time.•Assets are an economic resource that are objectively measurable, that result from a past transaction and will result in future economic benefits. Examples include merchandise inventory, and equipment−Historical cost principle: Assets are recorded in the books at the cost of theiracquisition.•Liabilities are an obligation of a business which result from past transactions and will require sacrifice of economic resources at a future date. Examples include accounts payable, and salary payable•Equity is the difference between the company’s assets and liabilities and represents the share of assets that is claimed by the owners. This relation among assets, liabilities and equity is reflected in the fundamental accounting equation:−Contributed capital represents the resources that investors invest in exchange for ownership interest.−Dividends (or drawings for a sole trader) are profits distributed to the owners.−Retained earnings are profits retained in the business.Key equationAssets = Liabilities + EquityKey conceptThe statement of financial position is a snapshot of a business; it shows the financial position at a particular point in time.Teaching tipAsk students to categorise the following into asset, liability, revenue and expenses: •Advance received from customers•Services rendered but fees not yet received•Insurance premium for next quarter paid in this quarter•Leased machine (you may care to leave this one to later)LO4: Reporting equity: statement of retained earningsThe statement of retained earnings shows the change in a company’s retained earnings over a specific period of time. The basic structure of the statement is as follows: Opening balance of retained earnings xxxxAdd/Less: net profits / (Loss) [income] xxxLess: dividend (drawings) xxClosing balance of retained earnings xxxxKey conceptThe statement of retained earnings is the nexus between income statement and statement of financial position.Teaching tip•Ask students to figure out the impact of the following situations on closing retained earnings balance:a. Company incurred net loss during the yearb. Company pays dividend, dividend payout being same as last year•Will the closing balance in the retained earnings account always be less than the beginning balance? Ask students to substantiate their answer using two scenarios. LO5: Reporting cash flows: statement of cash flows•The statement of cash flows reports a company’s inflows and outflows of cash from its operating, investing and financing activities over a period of time.−Operating cash flows involve cash flows arising out of central activities of abusiness. Examples include receipts from customers, payment to suppliers,employees etc. It is the cash flows associated with revenues and expenses.−Cash flows from investing activities involve cash flows arising mainly out ofpurchase and sale of fixed assets. Examples include purchase and sale of land,building, machinery, etc.−Cash flows from financing activities involve cash flows arising out of sourcing and repaying cash. Examples include raising loan from a bank and repaying the same.−The basic structure of cash flow statement is as follows:Cash flows provided/ used by operating activities xxxxAdd/Less: Cash flows provided/ used by investing activities xxxxAdd/Less: Cash flows provided/ used by financing activities xxxxNet increase/decrease in cash xxxxKey conceptAn important issue for any business is its management of cash. Where does a company get its cash? Where does its cash go? Will there be enough cash to pay bills?Teaching tipAsk students to classify the following items as financing, operating, and investing activities as they appear on the statement of cash flows.•Legal fees received by a law firm•Cost of setting up interiors in an office building•Issue of bonds (debentures) for cash or simply obtaining a loanLO6: Qualitative characteristics of accounting information•Understandability refers to the ability of accounting information to be comprehensible to its users who are willing to study the information with reasonable diligence•Relevance refers to the capacity of accounting information to make a difference in decisions. This capacity comes from:−Feedback value (ability to assess past performance)−Predictive value (ability to predict future performance)−Timely availability of information.•Reliability refers to the extent which accounting information can be dependent upon to represent what it purports to represent. To make information reliable it needs to be:−Verifiable−Representative of truthfulness−Neutral•Comparability refers to the ability of accounting information to be used for inter-firm comparisons. However comparability does not mean uniformity.−Example: Company A and Company B belong to the same industry and both ofthem follow the same accounting methods. Their operating results can becompared to see which company is doing well.•Consistency refers to the ability of accounting information to be used for intra- firm comparisons over time. To be consistent companies need to use the same accounting methods year after year.−Example: A company which uses the straight–line method of depreciation should continue the same year after year unless a change is warranted.•Materiality refers to the threshold at which financial items begin to affect decision-making. However, the threshold varies across entities and settings. The materiality threshold is not always solely a function of dollar amounts. It also depends upon the nature of the item.−Example: The cost of a stapler can be expensed (though it is a long–term asset) because the amount is immaterial and will not affect anyone's decision-making.The discovery of even a small bribe or theft can be very important and material. •Conservatism refers to the manner in which accountants deal with the uncertainty regarding economic situations. The essence of conservatism is to account for all probable losses but never account for probable gains.−Example: Valuation of closing inventory at cost price or market price whichever is lowerKey conceptMere quantity of accounting information is of no use as it is the quality that adds efficacy to it.Teaching tipTake up the following questions for classroom discussion:•How logical would a comparison between two companies be if each were following a different set of accounting methods?•How relevant would an old annual report be for a shareholder contemplating revisionof his portfolio?LO7: The conceptual frameworkThe conceptual framework of accounting refers to the collection of concepts that guide the manner in which accounting is practiced.Key conceptConceptual framework of accounting is the collection of concepts that guide the manner in which accounting is practiced.Teaching tipThink of an accounting environment devoid of any conceptual framework to fall back upon. Ask students to identify the problems that accountants might face while working in such an environment.Solutions for end of chapter materialEnd of chapter numerical problems have been provided to illustrate the concepts explained in the chapter. The end of chapter exercises and problems will facilitate better understanding of conceptual framework of basic financial accounting. Theoretical and numerical exercises are provided based on learning objectives for practice and clarity. Problems 14 and 15 provide a better understanding of the preparation of financial statements.Exercises1. Accounting termsa. CIb. FPc. CFd. FPe. CEf. CFg. FPTeaching tipEach financial statement reports specific types of accounts or activity. An income statement is a financial statement that shows a company’s revenues and expenses over a specific period of time. A statement of financial position reports a company’s assets, liabilities and equity. The statement of retained earnings reports the change in a business’s retained earnings over a specific period of time, so it reports dividends and net income (or loss). A statement of cash flows reports a company’s cash inflows and outflows from its operating, investing and financing activities.Helpful hint for studentsThe income statement is ‘R eal E asy’ since it reports the company’s R evenues andE xpenses. Expenses are costs of doing business. Assets are items of value and worth, liabilities are what a company owes and equity is what is left over for the owners. The statement of cash flows reports the sources of cash and the payments of cash during a period. Remember, since cash is in the name of the statement, all transactions must directly relate to the inflow or outflow of cash.2. Accounting termsa. Ab. Lc. Ad. Ae. Ef. LTeaching tipA statement of financial position reports a company’s assets, liabilities and equity. An asset is a resource of a business, a liability is an obligation of a business and equity is the difference between a company’s assets and liabilities that represents the share of assets that owners. Contributed capital represents the contributed capital that investors contribute to a business in exchange for an ownership interest. Therefore it is part of equity.Helpful hint for studentsMost liabilities will have the word ‘payable’in the account name.3. Accounting termsItem: Appears on: Classified as:1 Salaries expense Income statement Expense2 Equipment Statement of financial position Asset3 Cash Statement of financial position Asset4 Accounts payable Statement of financial position Liability5 Buildings Statement of financial position Asset6 Contributed capital Statement of financial position Equity7 Retained earnings Statement of financial position Equity8 Interest revenue Income statement Revenue9 Advertising expense Income statement Expense Teaching tipRemind students that the account ‘retained earnings’ also appears on the statement of retained earnings. Contributed capital is a part of equity since it represents resources that investors contribute to a business in exchange for an ownership interest. Revenues are increases and expenses are decreases in resources, resulting from the sale of goods or the provision of services. An asset is a resource of a business, a liability is an obligation of a business, and equity is the difference between a company’s assets and liabilities that represents the remaining share of assets for the owners.Helpful hint for studentsContributed capital is not a revenue account. Revenue accounts normally include the word revenue, income, or earned in the account name but can also be a single word such as sales. Expenses normally include the word expense in the account name and occasionally can represent several accounts such as cost of sales. Liabilities normally include the word payable.4. Accounting termsItem Appears ona Income tax expense Income statementb Interest expense Income statementc Sales Income statementd Receivables Statement of Financial Positione Retained earnings Statement of Financial Positionf Inventories Statement of Financial Positiong Accounts payable Statement of Financial Positionh Ordinary shares Statement of Financial Positioni Cost of sales Income statementTeaching tipRemind students that the account ‘retained earnings’ also appears on the statement of retained earnings. Contributed capital (ordinary shares) is part of equity since it represents resources that investors contribute to a business in exchange for an ownership interest.Helpful hint for students‘Sales’ is a revenue account. An expense is a cost of doing business; therefore, cost of sales is reported on the income statement.5. Cash flow statementItem Section of cashflow statement Teaching tip: why?Cash received from customers Operating Cash generated from operations Cash received from lenders Financing Cash generated from borrowing Cash paid to suppliers Operating Cash paid for operationsCash paid for new equipment Investing Cash paid for assets (other thancurrent assets)Cash paid for dividend Financing Cash paid to owners who finance thebusiness through buying sharesPasture’s net change in cash:Cash flows from operating $45 0001Less: cash flows from investing (50 000)2Add: cash flows from financing 16 0003Net change in cash—increase $11 0001 Cash received from customers: $65 000 – Cash paid to suppliers $20 000 = $45 0002 Cash paid for new equipment: $50 0003 Cash from lenders: $20 000 – Cash paid for dividends $4 000 = $16 000Teaching tipThe statement of cash flows is a financial statement that reports an entity’s sources (inflows) and uses of cash (outflows) over a specific period of time. Profits that are distributed to owners are called dividends. Remember, dividends are not an expense of the company and therefore are not included in cash flow from operations. They are simply a distribution of company assets to owners.Helpful hint for studentsThe buying and selling of assets other than current assets, such as land, building, and equipment, are considered to be investing activities. Think of it as the company‘investing in itself.’6. Links between financial statementsTip: work this problem in reverse. Begin with (e).(e)Retained earnings, beginning balance $20 000+ P rofits (e) 50 000– D ividends 10 000= R etained earnings, ending balance $60 000(d) Profits or Loss = $50 000(c)Sales $90 000– C ost of sales (c) 20 000– A dministrative expenses (20 000)= P rofits $50 000(b) Retained earnings = $60 000 (from statement of retained earnings)Total liabilities and shareholders’ equity $70 000– Total liabilities (7 000)= Total shareholders’ equity $63 000(a)Ordinary shares (a) $3 000+ R etained earnings 60 000= T otal equity $63 000Teaching tipA statement of financial position reports a company’s assets, liabilities and equity. This relation between assets, liabilities and equity is represented by the accounting equation: Assets = Liabilities + Equity. Notice that the profit from the income statement is the missing amount of profit (or loss) on the statement of retained earnings. Also, the ending balance on the statement of retained earnings is the same amount as the retained earnings reported on the statement of financial position.Helpful hint for studentsWork this problem in reverse. Using your knowledge of the accounting equation and the interrelationship among the financial statements, you can work out the missing amounts by making it a simple math problem.7. Principles and assumptions1. Monetary unit. (Assume that the dollar is the most effective means to communicateeconomic activity.)2. Economic entity. (Financial activities of a business can be separated from thefinancial activities of the business’s owner or owners.)3. Time period. (Economic information can be captured and communicated over shortperiods of time.)4. Cost principle. (Assets are recorded and maintained at their historical costs.)5. Going concern. (Assume a company will continue to operate into the foreseeablefuture.)Teaching tipThe purpose of accounting is to identify, measure and communicate economic information about a particular entity to interested users. To accomplish this, accountants make the following four assumptions:a. economic entityb. time periodc. monetary unitd. going concernHelpful hint for studentsThink about how each assumption impacts accounting:•Why monetary unit assumption? If an economic activity cannot be expressed in dollars, then it is not recorded in the accounting system.•Why economic entity assumption? It allows a user to examine a company’s accounting information without concern that the information includes the personal affairs of the owner(s).•Why time period assumption? Business owners and other interested parties usually do not want to wait long before they receive information on how a business is doing. •Why going concern assumption? Unless there is evidence to the contrary, most companies are assumed to be going concerns. Those that are not going concerns are often in the process of liquidation.8. The accounting equationAssets = Liabilities + Equity$50 000= $25 000+ Equity Equity= $25 000$30 000= Liabilities+ $17 000Liabilities= $13 000Assets= $45 000+ $15 000Assets= $60 000$68 000= Liabilities+ $13 000Liabilities= $55 000Assets$14 000$6 000Assets= $20 000 Teaching tipAn important issue for any business is its current financial position. What does the business own? What does it owe? A statement of financial position reports a company’s assets, liabilities and equity. Total assets always equal total liabilities plus total equity.This relationship between assets, liabilities and equity is represented by the accounting equation: Assets = Liabilities + Equity.Helpful hint for studentsThe accounting equation (Assets = Liabilities + Equity) is like any mathematical equation. It will always be equal (or balance). It can be rewritten in several forms, such as: Assets – Liabilities = Equity, or Assets – Equity = Liabilities.9. The accounting equationa. Beginning of year: ($50 000 Assets = $40 000 Liabilities + ? Equity)Equity = $10 000Beginning equity $10 000 + $12 500 inc. – $0 div. = $22 500 Ending equity.b. End of year: (? Assets = $50 000 Liabilities + $30 000 Equity)Assets= $80 000If Tania Ltd doubled its assets during the year, then it must have started the year with $40 000. ($80 000 ÷ 2 = $40 000)c. Beginning of year: ($40 000 Assets = ? Liabilities + $20 000 Equity)Liabilities = $20 000If liabilities tripled during the year, then de Plessis has $60 000 in liabilities at the end of the year. ($20 000 × 3 = $60 000)Teaching tipThe relationship between assets, liabilities and equity is represented by the accounting equation: Assets = Liabilities + Equity. Using your knowledge of the accounting equation, you can solve for the missing amounts by making it a simple math problem.Helpful hint for studentsThe accounting equation (Assets = Liabilities + Equity) is like any mathematical equation. It will always be equal (or balance). It can be rewritten in several forms, such as: Assets – Liabilities = Equity, or Assets – Equity = Liabilities.10. Qualitative characteristics1. Understandability.2. Relevance3. Reliability4. Consistency5. Materiality6. Conservatism7. ComparabilityTeaching tipAccounting information must possess certain qualitative characteristics to be considered useful. Do not get consistency and comparability confused. Consistency applies to the same company and comparability applies to different companies.Helpful hint for studentsConsider how each characteristic impacts accounting.•Understandability: Users must spend a reasonable amount of time studying accounting information for it to be understandable.•Relevance: Information should have predictive or feedback value and should be timely.•Reliability: Information should be free from error, a faithful representation and neutral. •Consistency: An entity should use the same accounting methods year to year and disclose when they change methods.•Materiality: When an amount is small enough, normal accounting procedures are not always followed.•Conservatism: An entity should choose accounting techniques that guard against overstating revenues or assets.•Comparability: Entities must disclose the accounting methods that they use so that comparisons across companies can be made.11. Assumptions and principlesa. Cost principle—assets should be reported at historical cost.b. Time period assumption—an entity cannot randomly change its time period. Thisalso violates ‘consistency.’ An entity should use the same accounting methods year to year and disclose when they change methods.c. Economic entity assumption—personal affairs of owners should be kept separatefrom business affairs.d. Revenue recognition principle—revenue should be recorded in the period duringwhich it is earned.Teaching tipPrinciples, assumptions and qualitative characteristics are necessary to communicate the financial activities and position of a business and to help ensure that accounting information is indeed useful. Revenue is earned when the sale of the good or the provision of the service is substantially complete and collection is reasonably assured; it is not dependent on the receipt of cash.Helpful hint for studentsEconomic entity assumption: We do not have to worry that the financial information of the owner is mixed with the financial information of the business. Remember that the receipt of cash is not required to record revenue; we focus on when it is earned (i.e., the company has a right to it).12. Financial statements•Shareholder: (CI) Income statement (statement of comprehensive income) The shareholder would look at the revenues on the income statement to find out how this year’s sales figures compared with last year’s sales figures.•Banker: (FP) Statement of financial position (balance sheet). The banker would look at the liabilities on the statement of financial position to find out how much debt the company has on its books.•Supplier: (FP) Statement of financial position. The supplier would look at the liabilities on the statement of financial position to determine how much the company owes its suppliers in total.•Shareholder: (CE/CF) Statement of retained earnings. The shareholder could find the amount paid for dividends shown as a reduction on the statement of retaining earnings. Also, the shareholder could find this amount on the statement of cash flows under cash flows from financing.•Advertising agent: (CI) Income statement. The advertising agent could look under the expenses on the income statement to find out how much was used in advertising to generate sales.。
财务会计学课后习题参考答案与解析(1_13章)
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复习资料第一章财务会计基本理论(参考答案略)第二章货币资金与应收项目知识题和能力题(答案要点及解题思路可参见教材内容):略技能题:1、(1)借:库存现金 5 000贷:银行存款 5 000(2)借:管理费用—办公费 300贷:库存现金 300(3)借:其它应收款—张地 2 000贷:库存现金 2 000(4)借:库存现金 60 000贷:银行存款 60 000(5)借:应付职工薪酬—洪某 500贷:库存现金 500(6)借:银行存款 1 170贷:主营业务收入 1 000应交税费—应交增值税(销项税额)170(7)借:应付职工薪酬 60 000贷:库存现金 60 000(8)借:其它应收款—后勤部门 6 000贷:库存现金 6 000(9)借:银行存款 46 800贷:应收账款—雨的公司 46 800(10)借:管理费用—差旅费 2 200贷:其它应收款—张地 2 000库存现金 200(11)借:应付账款—飞天公司 117 000贷:银行存款 117 000(12)借:原材料—甲材料 50 500应交税费—应交增值税(进项税额)8 500贷:银行存款 59 000 (13)借:应收账款 234 000 贷:主营业务收入 200 000 应交税费—应交增值税(销项税额) 34 000 (14)借:管理费用—保管费 5 000贷:库存现金 5 0002、3、(1)收到票据时:借:应收票据—丙公司 234 000贷:主营业务收入 200 000应交税费—应交增值税(销项税额) 34 000 (2)年终计提利息利息收入=234 000×10%÷12×6=5 850借:应收票据 5 850贷:财务费用 5 850(3)到期收回票据借:银行存款 245 700贷:应收票据 239 850财务费用 5 8504、(1)收到票据时:借:应收票据—甲公司 117 000贷:主营业务收入 100 000应交税费—应交增值税(销项税额) 17 000 (2)办妥贴息手续时:票据到期值=117 000(1+10%÷12×6)=122 850贴息利息=122 850×12%÷12×4=4 914贴息所得=122 850-4 914=117 936借:银行存款 117 936贷:应收票据 117 000财务费用 9365、(1)第一年应提坏账准备=1 000 000×1%=10 000借:资产减值损失—计提坏账准备 10 000贷:坏账准备 10 000 (2)第二年发生坏账:借:坏账准备 50 000贷:应收账款 50 000年终计提坏账准备前坏账准备余额=10 000-50 000=-40 000年终坏账准备余额应为=1 200 000×1%=12 000应补提坏账准备=12 000-(-40 000)=52 000借:资产减值损失—计提坏账准备 52 000贷:坏账准备 52 000 (3)第三年发生坏账:借:坏账准备 40 000贷:应收账款 40 000又收回坏账:借:应收账款 20 000贷:坏账准备 20 000同时,借:银行存款 20 000贷:应收账款 20 000年终计提坏账准备前坏账准备余额=12 000-40 000+20 000=-8 000 年终坏账准备余额应为=900 000×1%=9 000应补提坏账准备=9 000-(-8 000)=17 000借:资产减值损失—计提坏账准备 17 000贷:坏账准备 17 0006、(1)伊人公司(总价法):10月1日借:应收账款—乙公司 58 500贷:主营业务收入 50 000 应交税费—应交增值税(销项税额) 8 500 若乙公司10月9日还款:借:银行存款 57 500财务费用 1 000贷:应收账款—乙公司 58 500若乙公司10月19日还款:借:银行存款 58 000财务费用 500贷:应收账款—乙公司 58 500若乙公司10月29日还款:借:银行存款 58 500贷:应收账款—乙公司 58 500(2)伊人公司(净价法):10月1日借:应收账款—乙公司 57 500贷:主营业务收入 49 000 应交税费—应交增值税(销项税额) 8 500 若乙公司10月9日还款:借:银行存款 57 500贷:应收账款—乙公司 57 500若乙公司10月19日还款:借:银行存款 58 000贷:应收账款—乙公司 57 500财务费用 500若乙公司10月29日还款:借:银行存款 58 500贷:应收账款—乙公司 57 500财务费用 1 000(3)乙公司(总价法):10月1日借:在途物资 50 000 应交税费—应交增值税(进项税额) 8 500贷:应付账款—乙公司 58 500 若乙公司10月9日还款:借:应付账款—乙公司 58 500贷:银行存款 57 500财务费用 1 000若乙公司10月19日还款:借:应付账款—乙公司 58 500贷:银行存款 58 000财务费用 500若乙公司10月29日还款:借:应付账款—乙公司 58 500贷:银行存款 58 500(4)乙公司(净价法):10月1日借:在途物资 49 000应交税费—应交增值税(进项税额) 8 500贷:应付账款—乙公司 57 500 若乙公司10月9日还款:借:应付账款—乙公司 57 500贷:银行存款 57 500若乙公司10月19日还款:借:应付账款—乙公司 57 500贷:银行存款 57 000财务费用 500若乙公司10月29日还款:借:应付账款—乙公司 57 500财务费用 1 000贷:银行存款 58 500第三章存货知识题和能力题(答案要点及解题思路可参见教材内容):略技能题:1、借:在途物资 201 000应交税费—应交增值税(进项税额) 34 000贷:银行存款 235 0002、(1)月末估价入账:借:原材料 100 000贷:应付账款 100 000(2)次月初红字冲回借:原材料100 000贷:应付账款100 000(3)次月6日借:原材料 102 000应交税费—应交增值税(进项税额) 17 000贷:银行存款 119 0003、(1)8日,借:预付账款—丁公司 60 000贷:银行存款 60 000(2)20日,借:原材料 81 500应交税费—应交增值税(进项税额) 13 600贷:预付账款—丁公司 95 100 同时,借:预付账款—丁公司 35 100贷:银行存款 35 100或者合并做以下处理:借:原材料 81 500应交税费—应交增值税(进项税额) 13 600贷:预付账款—丁公司 60 000银行存款 35 1004、(1)总价法购入材料时:借:在途物资 100 000应交税费—应交增值税(进项税额) 17 000贷:应付账款—乙公司 117 000 若在10天内付款:借:应付账款—乙公司 117 000贷:银行存款 115 000财务费用 2 000若超过10天付款:借:应付账款—乙公司 117 000贷:银行存款 117 000(2)净价法购入材料时:借:在途物资 98 000 应交税费—应交增值税(进项税额) 17 000贷:应付账款—乙公司 115 000 若在10天内付款:借:应付账款—乙公司 115 000贷:银行存款 115 000若超过10天付款:借:应付账款—乙公司 115 000财务费用 2 000贷:银行存款 117 0005、(1)拨付原材料时,借:委托加工物资 60 000贷:原材料 60 000(2)支付加工费时,借:委托加工物资 20 000贷:银行存款 20 000(3)支付税金时,借:应交税费—应交增值税(进项税额) 3 400—应交消费税 8 000贷:银行存款 11 400(4)收回加工物资时,借:原材料—A材料 80 000贷:委托加工物资 80 0006、(1)10日进货时,借:材料采购 102 000应交税费—应交增值税(进项税额) 17 000贷:银行存款 119 000 (2)10月2日材料入库:借:原材料 100 000贷:材料采购 100 000同时,借:材料成本差异 2 000贷:材料采购 2 000或者合并做以下会计处理:借:原材料 100 000材料成本差异 2 000贷:材料采购 102 000(3)10月20日进货:借:材料采购 205 000应交税费—应交增值税(进项税额) 34 000贷:应付票据 200 000应付账款 39 000(4)10月22日第二批材料入库:借:原材料 220 000贷:材料采购 220 000同时,借:材料采购 15 000贷:材料成本差异 15 000或者合并做以下会计处理:借:原材料 220 000贷:材料采购 205 000材料成本差异 15 0007、(1)购入存货:借:在途物资 2 000 000应交税费—应交增值税(进项税额) 340 000贷:银行存款等 2 340 000借:库存商品 2 600 000贷:在途物资 2 000 000商品进销差价 600 000(2)销售时,借:银行存款等 3 276 000贷:主营业务收入 2 800 000应交税费—应交增值税(销项税额) 476 000(3)结转成本借:主营业务成本 2 800 000贷:库存商品 2 800 000(4)结转已销商品进销差价进销差价率=(400 000+600 000)÷(800 000+2 600 000)=29.4%已销商品进销差价=2 800 000×29.4%=823 200已销商品成本=2 800 000-823 200=1 976 800借:商品进销差价 823 200贷:主营业务成本 823 2008、(1)2010年借:资产减值损失—计提存货跌价准备 200 000贷:存货跌价准备 200 000(2)2011年借:资产减值损失—计提存货跌价准备 100 000(1 800 000-1 700 000)贷:存货跌价准备 100 000(3)2012年借:存货跌价准备 240 000(1 940 000-1 700 000)贷:资产减值损失—计提存货跌价准备 240 000(4)2013年借:存货跌价准备 60 000(2 000 000-1 940 000)贷:资产减值损失—计提存货跌价准备 60 000第四章金融资产知识题(答案要点可参见教材内容):略技能题:1、(1)2×11年 5 月 10 日借:交易性金融资产——成本600应收股利 20投资收益 6贷:银行存款 6262×11年5 月 30 日借:银行存款20贷:应收股利 202×11 年 6 月 30 日借:交易性金融资产——公允价值变动40贷:公允价值变动损益 402×11年 8 月 10 日借:应收股利 40贷:投资收益 402×11年 8 月 20 日借:银行存款40贷:应收股利 402×11年12 月 31 日借:交易性金融资产——公允价值变动80贷:公允价值变动损益 802×12年 1 月 3 日借:银行存款630投资收益 90贷:交易性金融资产——成本 600——公允价值变动 120同时:借:公允价值变动损益 120贷:投资收益 120(2)累计损益=120+40-6-90=642、应收利息=面值×票面利率投资收益=债券期初摊余成本×实际利率“持有至到期投资—利息调整”即为“应收利息”和“投资收益”的差额。
财务会计学课后答案、第五版(戴德明
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财务会计学课后答案、第五版(戴德明)第2 章货币资金和应收款项1.银行存款余额调节表银行存款日记账余额165974 银行对账单余额180245 加:银行已收10900 加:企业已收8000 减:银行已付115 减:企业已付13200银行多计利息1714调节后余额175045 调节后余额1750452.(1)借:其他货币资金-外埠存款400000贷:银行存款400000(2)借:其他货币资金-银行汇票存款15000 贷:银行存款15000(3)借:原材料300000应交税费51000贷:其他货币资金-外埠存款351000(4)借:原材料10000应交税费1700贷:其他货币资金-银行汇票存款11700(5)借:银行存款49000贷:其他货币资金-外埠存款49000(6)借:银行存款3300贷:其他货币资金-银行汇票存款33003.总价法5 月3 日借:应收账款66690贷:主营业务收入57000应交税费96905 月18 日借:银行存款66023.1财务费用666.9贷:应收账款666905 月19 日120×100×0.95=11400 11400×0.17=1938(11400+1938)×1%=133.38借:主营业务收入11400应交税费1938贷:银行存款13204.62财务费用133.38净价法57000×(1+17%)=6669066690×2%=1333.85 月3 日借:应收账款65356.2贷:主营业务收入55666.2应交税费96905 月18 日借:银行存款66023.1贷:应收账款65356.2财务费用666.95 月19 日借:主营业务收入11133.24应交税费1938财务费用133.38贷:银行存款13204.624.2009 年借:资产减值损失10000贷:坏账准备100002010 年借:坏账准备4000贷:应收账款4000借:资产减值损失8000贷:坏账准备80002011 借:坏账准备20000贷:应收账款20000借:应收账款3000贷:坏账准备3000借:资产减值损失12000贷:坏账准备12000第三章1.(1)借:在途物资-甲10300应交税费1700贷:银行存款12000(2)借:原材料-甲10300贷:在途物资-甲10300(3)乙货款30000丙货款20000运费分配率=1000/(300+200)=2保险费分配率=1500/(30000+20000)=0.03 乙的成本=30000+600×(1-7%)+900=31458 丙的成本=20000+400×(1-7%)+600=20972 借:在途物资-乙31458-丙20972应交税费8570贷:银行存款61000(4)借:原材料-乙 31458-丙20972 贷:在途物资-乙31458-丙20972 (5)借:在途物资-甲20000应交税费3400 贷:银行存款23400(6)借:原材料-乙9000 贷:在途物资9000(7)借:原材料-丁30000 贷:应付账款300002.(1)借:在途物资30930应交税费5170贷:银行存款36100(2)借:库存商品57000 贷:在途物资30930商品进销差价26070(3)借:银行存款60000 贷:主营业务收入60000 借:主营业务收入60000贷:库存商品60000(4)60000/(1+17%)=5128251282×17%=8717.95借:主营业务收入8717.95贷:应交税费8717.95(5)商品进销差价率=(9700+26070)/(43000+570000×100%=35.77%已销商品进销差价=60000×35.77%=21462借:商品进销差价21462贷:主营业务成本214623.(1)甲材料可变现净值=510-9-200=301账面价值=300未发生减值。
《财务会计学》课后习题及答案
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《财务会计学》习题答案.第二章货币资产与短期投资1.(1)借:管理费用850现金150贷:其他应收款1000(2)借:应付票据20 000贷:银行存款20 000(3)借:其他应收款 1 200贷:现金1200(4)借:其他货币资金150 000贷:银行存款150 000(5)借:现金50 000贷:银行存款50 0002.(1)借:短期投资35 000应收利息 3 000贷:银行存款38 000(2)借:短期投资45 000应收股利400贷:银行存款45 400(3)借:银行存款50500贷:短期投资45 000应收股利200投资收益 5 300(4)借:银行存款 6 800贷:短期投资 5 000应收利息300投资收益 1 500第三章应收项目1.贴现所得=50000-50000*9%*90/360=50000-1125=48875借:银行存款48875财务费用1125贷:应收票据50000借:应收账款50000贷:短期借款500002.借:应收账款35100贷:主营业务收入30000应交税金—应交增值税5100借:银行存款34749财务费用351贷:应收账款351003.97年应提取的坏账准备=120万*8‰=9600借:管理费用 9600贷:坏账准备 600098年应提取的坏账准备=300万*8‰-9600=14400借:管理费用 14400贷:坏账准备 1440099年借:坏账准备 5000贷:应收账款 500099年应提取的坏账准备=250万*8‰-19000=1000借:管理费用 1000贷:坏账准备 10002000年借:应收账款 2000贷:坏账准备 2000借:应收账款 1000贷:坏账准备 10002000年应提取的坏账准备=190万*8‰-20000=-6800借:坏账准备 6800贷:管理费用 68004.借:应收票据 234000贷:主营业务收入 200000应交税金—应交增值税(销项税额) 34000到期值=234000+234000*10%*96/360=234000+6240=240240到期日=3月21天+4月30天+5月31天+6月14天=96天6月14日为到期日贴现期=4月14天+5月31天+6月14天=59天贴现所得=240240-240240*12%*59/360=240240-4724.72=235515.28 借:银行存款 235515.28贷:应收票据 234000财务费用 1515.28借:应收账款 240240贷:银行存款 240240借:银行存款 240240贷:应收账款 240240第四章存货1.(1).借:原材料40000应交税金--增值税(进)6800贷:应付票据46800(2). 借:原材料50300应交税金--增值税(进)800贷:应付账款58500银行存款300(3). 借:在途物资80800应交税金--增值税(进)13600贷:银行存款94400(4). 借:应付账款58500贷:银行存款57500财务费用1000 50000*2%(5). 借:原材料80800贷:在途物资808002. 发出金额结存金额(1)加权平均法 4 550 4 550(2)移动加权平均法 4 364 4 736(3)先进选出法 4 200 4 900(4)后进选出法 4 700 4 4003.(1)借:物资采购8200应交税金--增值税1394贷:银行存款9594借:原材料10000贷:物资采购10000借:物资采购1800贷:材料成本差异1800(2)借:生产成本25000贷:原材料25000(3)借:物资采购32000应交税金--增值税5440贷:预付账款37440借:预付账款7440贷:银行存款7440借:原材料30000贷:物资采购30000借:材料成本差异2000贷:物资采购2000(4)借:生产成本40000贷:原材料40000(5)借:物资采购18400应交税金--增值税3060贷:银行存款21460(6)借:原材料20000贷:物资采购20000借:物资采购1600贷:材料成本差异1600(7)借:管理费用5000贷:原材料5000(8)650-1800+2000-1600差异率=----------------------------------×100%=-0.75%40000+10000+30000+20000借:生产成本-487.50管理费用-37.50贷:材料成本差异-525(9)计算月末结存材料的实际成本:月末结存材料的计划成本=(800+1200-1400)*50=30 000月末结存材料的成本差异=650-1400-525= -225 或=30 000* -0.75%= -225月末结存材料的实际成本=30 000-225=297754. 4月销售成本=71000×(1-8%)=653204月末结存商品成本=84000+55000-65320=736805月销售成本=76000×(1-8%)=699205月末结存商品成本=73680+63000-69920=667606月末结存商品成本=644406月销售成本=84000+55000+63000+59000-64440-65320-69920=61320(71000+76000+69000)-(65320+69920+61320)第二季度实际毛利率=------------------------------------------×100%=9% 71000+76000+690005.(1)借:物资采购 30000应交税金--增值税(进) 5100贷:银行存款 35100借:库存商品 41000贷:物资采购 30000商品进销差价 11000(2)借:物资采购 45000应交税金--增值税(进) 7650营业费用 500贷:银行存款 53150(3)借:银行存款 74880贷:主营业务收入 64000应交税金--增值税(销) 10880借:主营业务成本 74880贷:库存商品 74880(4)借:库存商品 58500贷:物资采购 45000商品进销差价 13500(5)借:物资采购 60000应交税金--增值税(进)10200贷:银行存款 70200借:库存商品 80000贷:物资采购 60000商品进销差价 20000(6)借:库存商品 3000贷:商品进销差价 3000(7)借:银行存款 58500贷:主营业务收入 50000应交税金--增值税(销) 8500借:主营业务成本 58500贷:库存商品 58500(8)可供分配的商品进销差价=5670+11000+13500+20000+3000=53 170 本期已销商品零售价=58 500+74 880=133 380期末结存商品零售价=71 12053 170差价率------------------ = 26%133 380+71 120本期销售商品实现的进销差价=(74880+58500)×26%=34678.80借:商品进销差价 34678.80贷:主营业务成本 34678.80结存商品未实现的进销差价=53 170-34678.80=18491.20结存商品的实际成本=71120-18491.20=52628.80贷:存货跌价准备 4975第五章长期投资1.(1)计算投资成本成交价(50 000×24.24) 1 212 000加:税费 6 400投资成本 1 218 400(2)购入时的会计分录借:长期股权投资——股票投资(开通公司投资成本) 1 218 400贷:银行存款 1 218 400(3)开通公司宣告分派1998年现金股利借:应收股利 20 000(50 000× 0.40)贷:长期股权投资——股票投资(开通公司投资成本) 20 000(4)开通公司宣告分派1999年现金股利兴华公司1999年应享有的投资收益 =50 000×4×(10/12)=166 667(元)兴华公司分派现金股利应冲减的投资成本=50 000×5—166 667 = 83 333(元)借:应收股利 250 000(50 000×5)贷:长期股权投资—股票投资(开通公司投资成本) 83 333投资收益 166 6672.(1)计算投资成本成交价 1 400 000加:税费 3 600减:应收股利150 000投资成本 1 253 600购入时的会计分录借:长期股权投资——股票投资(丙企业投资成本) 1 253 600应收股利150 000贷:银行存款 1 403 600结转投资差额借:长期股权投资——股票投资(丙企业股权投资差额)128 600贷:长期股权投资——股票投资(丙企业投资成本)128 600借:银行存款150 000贷:应收股利150 000(2)乙企业宣告分派股利借:应收股利—乙企业320 000贷:长期股权投资——股票投资(乙企业损益调整)320 000确认投资收益借:长期股权投资——股票投资(乙企业损益调整)640 000贷:投资收益640 000(4)确认对丙企业投资收益借:长期股权投资——股票投资(丙企业损益调整)112 500(600000×25%×9÷12)贷:投资收益112 500(5)摊销股权投资差额借:投资收益9645贷:长期股权投资——股票投资(丙企业股权投资差额)9645(12 8600÷10×9÷12) ÷123.(1)①购入债券借:长期债权投资——债券投资—(面值) 160 000长期债权投资——债券投资—(溢价) 10 800贷:银行存款 170 800②2000年12月31日结算应收利息、摊销溢价直线法摊销溢价票面利息=160000×10%×6÷12=8000(元)摊销溢价=10800÷(4×2) =1350(元)投资收益=8000—1351 =6650(元)借:应收利息 8 000贷:长期债权投资——债券投资(溢价) 1 350投资收益 6 650以后3年半中,每年12月31日和6月30日同上。
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【关键字】财务第10章所有者权益教材练习题解析1.20X?年。
提取的盈余公积金;200X10%=20(万元)可供分配成本=200—20=180(万元)应支付优先股股利=5 000X6%=300(万元)则实际支付优先股股利=180(万元) .未分派的优先股股利=300—180=120(万元)20X8年。
提取的盈余公积金=2 875X10%=287.5(万元)可供分配成本=2 875—287.5=2 587.5(万元)补付20X7年优先股股利=120(万元)20X8年优先股股利=5 000X6%=300(万元)剩余可供分配成本=2 587.5—120—300=2167.5(万元)则普通股每股股利=(2167.5+300)÷(30000+5 000)=0.070 5(元)普通股股利总额=0.070 5X30 000=2115(万元)优先股剩余股利=0.070 5X5 000—300=52.5(万元)优先股股利总额=120+300+52.5=472.5(万元)优先股每股股利=472.5÷5 000=0.094 5(元)2.20X6年1月1日。
公司预计支付股份应负担的费用=lOXl000X200=2 000000(元)不作会计处理。
20X6年12月31 H。
公司预计:支付股份:应负担的费用=2 000 000X(1—10%)=1 800 000(元)20X6年应负担的费用=1 800000÷3=600000(元)借:管理费用600 000贷:资本公积——其他资本公积600 00020X7年工2月31日。
公司预计支付股份应负担的费用=2 000 000X(1—8%)=1 840 000(元) 20X7年累计应负担妁费用=1 840000X2/3x1 226 667(元)20X7年应负担的费用=1 226 667—600 000=626 667(元)借:管理费用626 667贷:资本公积——其他资本公积626 66720X8年12月31日。
公司实际支付股份应负担的费用昌lOXl000X(200—3—3—1)=1 930 000(元)20X8年应负担的费用=1 930000-226 667=703 333(元)借:管理费用703 333贷:资本公积——其他资本公积703 33320X9年1月1日。
向职工发放股票收取价款=5X1000X(-1)=965 000(元)借:银行存款965 000资本公积——其他资本公积 1 930 000贷;般本193 000资本公积——股本溢价 2 702 000第11章收入、费用与成本教材练习题解析1.(1)20X7年12月5日。
借:银行存款 1 800 000贷:预收账款 1 800000借:发出商品 3 800 000贷:库存商品 3 800 00020x7年12月31日。
电梯的安装检验是销售合同的重要组成部分,此时,商品所有权上的主要风险和报酬并未真正转移给买方,因而不能确认销售商品收入。
20X8年1月31日,假设全部安装完成。
借:预收账款7 020000贷:主营业务收.A. 6 000 000应交税费——应交增值税(销项税额) 1 020 000借:主营业务成本’ 3 800 000贷:发出商品 3 800 000(2)20X7年12月10日。
借:应收票据351 000贷:主营业务收入300000应交税费——应交增值税(销项税额) 51 000借:主营业务成本160000贷:库存商品160 000(3)20X7年12月15日。
借:银行存款234 000贷:其他应付款200000应交税费——应交增值税(销项税额) 34 000借;发出商品150 000贷:库存商品150 00020X7年12月31日。
应计提的利息费用=(20.3—20)÷2÷2=0.075(万元)借:财务费用750贷:其他应付款75020X8年2月15日。
借:财务费用 2 250贷:其他应付款 2 250借:库存商品150 000贷:发出商品150 000借:其他应付款203 000应交税费——应交增值税(进项税额) 34 510贷:银行存款237 5102。
(1)20X7年12月15 FI。
借:银行存款 1 000 000贷;预收账款 1 000 000(2)20X7年12月31日。
符合采用完工百分比法的条件。
确认的劳务收入=500~50%一0=250(万元)确认的劳务成本=(200+200)X50%一0:200(万元)借:预收账款 2 500 000贷;主营业务收入 2 500 000借:主营业务成本 2 000 000贷:劳务成本 2 0000003.(1)20X7年1月1日。
借:固定资产清理8 000 000累计折旧 2 000 000贷:固定资产10000 000借:长期股权投资——投资成本9 500 000贷:固定资产清理8 000 000营业外收入 1 500 000丙公司持有D公司30%的股权,应采用权益法核算。
丙公司在D公司可辨认净资产公允价值中享有的份额为900万元(3 000X30%),低于确认的初始投资成本,不需调整投资成本。
20X7年。
借:长期股权投资—损益调整900000贷:投资收益900 000借:应收股利600 000贷:长期股权投资——损益调整600 00020X8年。
借:长期股权投资——损益调整 1 200 000贷:投资收益 1 200 000借:应收股利900 000贷:长期股权投资——损益调整900 000(2)20X8年。
应纳税所得额=8 000000—3 000000X30%=7100 000(元)应交所得税=7100 000X25%=1 775 000(元)当期所得税费用=1 775 000(元)长期股权投资账面价值=9 500000+900 000—600000=9 800 000(元)长期股权投资计税基础=9 500 000(元)应纳税暂时性差异=9 800 000—9 500000=300 000(元)递延所得税负债=300000x25%=75 000(元)借:所得税费用——当期所得税费用 1 775 000贷:应交税费——应交所得税 1 775 000借:所得税费用——递延所得税费用75 000贷:递延所得税负债75 00020X9年。
应纳税所得额=—4000000X30%=8 800000(元)应交所得税=8 800 000X25%=2 200000(元)当期所得税费用=2200000(元)长期股权投资账面价值=9 800000+1 200000—900000=10100 000(元)长期股权投资计税基础=9 500 000(元)应纳税暂时性差异=1 010000—9 500000=600 000(元)递延所得税负债=600 000X25%=150 000(元)本年递延所得税负债增加=150 000(期末数)一75 000(期初数)=75 000(元)借;所得税费用——当期所得税费用 2 200 000贷:应交税费——应交所得税 2 200 000借:所得税费用——递延所得税费用75 000贷:递延所得税负债75 000第12章财务报表教材练习题解析1.编制A公司20X6年12月31日的资产负债表如表12—9所示。
表12—9 资产负债表2.(1)编制会计分录如下;1)借:应付票据200 000贷:银行存款200 0002)借:在途物资300 000应交税费——应交增值税(进项税额) 51 000贷:银行存款351 0003)借:材料采购200 000贷:预付账款200 000借:原材料190000材料成本差异10 000贷:材料采购200 0004)借:银行存款468贷:其他货币资金——银行汇票468借:材料采购199 600应交税费——应交增值税(进项税额) 33 932贷:其他货币资金——银行汇票233 532借:原材料200000贷:材料采购199 600材料成本差异4005)借:应收账款702 000贷:主营业务收入600000应交税费——应交增值税(销项税额) 102 0006)借:银行存款33 000贷:交易性金融资产30000投资收益30007)借;固定资产172 940应交税费——应交增值税(进项税额) 29060贷:银行存款202 0008)借:工程物资300 000应交税费——应交增值税(进项税额) 51 000贷;银行存款351 0009)借:在建工程656 000贷:应付职工薪酬456 000应交税费——应交耕地占用税200 00010)借:在建工程300000贷:应付利息300 00011)借:固定资产 2 800 000贷:在建工程 2 80000012)借:固定资产清40 000累计折旧360 000贷;固定资产400000借;固定资产清理 1 000贷;银行存款 1 000借:银行存款 1 600贷:固定资产清理 1 600借:营业外支出39 400贷:固定资产清理39 40013)借:银行存款800 000:贷:长期借款800 00014)借:银行存款 1 638 000贷:主营业务收入 1 400 000应交税费——应交增值税(销项税额) 238 000 15)借:银行存款400 000贷:应收票据400 00016)借:银行存款60 000贷:投资收益60 00017)借:固定资产清理500 000累计折旧300 000贷:固定资产800 000借:银行存款600 000贷:固定资产清理600 000借:固定资产清理100 000贷:营业外收100 000’18)借:财务费用43 000贷:应付利息43 00019)借:短期借款500 000应付利息25 000贷:银行存款525 00020)借:应付职工薪酬 1 000 000贷:银行存款 1 000 00021)借:生产成本627 000制造费用22 800管理费用34 200贷:应付职工薪酬684 00022)借:生产成本]400 000贷:原材料 1 400 000借:生产成本100 000贷:低值易耗晶100 00023)借:生产成本70 000贷:材料成本差异70 00024)借:制造费用180 000贷:银行存款180 00025)借;银行存款102000贷:应收账款102 00026)借:销售费用40000贷:银行存款4000027)借:长期借款2000 000贷:银行存款 2 000 00028)借:库存商品 2 564 000贷:生产成本 2 564 00029)借:应收票据585000贷:主营业务收入500 000应交税费——应交增值税(销项税额) 85 000 30)借:银行存款545 000财务费用40000贷:应收票据585 00031)借:管理费用100000贷;银行存款100 00032)借:营业税金及附力il 4 000贷:应交税费——应交教育费附加4000 33)借:应交税费——应交教育费附加4000——应交增值税(已交税金) 200 000贷:银行存款204 00034)借:主营业务成本500000贷:库存商品 1 50000035)借:制造费用160 000管理费用40000贷:累计折旧200 00036)借:资产减值损失60000贷:固定资产减值准备60 00037)借:管理费用140000贷:累计摊销140 00038)借:资产减值损失 1 800贷:坏账准备 1 80039)借:所得税费用204 798贷:应交税费——应交所得税204 79840)借;投资收益63000主营业务收入 2 500 000,营业外收入100 000贷:本年利润720 600营业外支出39 400主营业务成本 1 500000管理费用214 200销售费用40000财务费用83 000资产减值损失61 800营业税金及附加 4 000借:本年利润204 798贷:所得税费用204 79841)借:利润分配——提取盈余公积41 580.20贷:盈余公积41 580.2042)借:本年利润515B02贷:利润分配——未分配利润474 221.80——提取盈余公积41 580.2043)借:应交税费——应交所得税204 798贷:银行存款204 798编制资产负债表略。