陈信元《会计学》第五章习题答案

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《会计学》教材习题参考答案4-5章

第四章一、单项选择1.C2.D3.A4.B二、多项选择1．B C D 2．A B C 3．A B C D 4．B C D三、实务题1．2004年=200000*10%-6000=14000借：资产减值损失—计提的坏账准备 14 000贷：坏账准备 14 000 2005年发生坏账：借：坏账准备 9000贷：应收账款 9 0002005年=220000*10%-（20000-9000）=11000 借：资产减值损失—计提的坏账准备 11 000贷：坏账准备 11 000 2006年坏帐损失收回借：应收账款 5 000贷：坏账准备 5 000借：银行存款 5 000贷：应收账款 5 0002006年=250000*10%-（22000+5000）=-2000借：坏账准备 2000贷：资产减值损失—计提的坏账准备 20002007年=240000*10%-25000=-1000借：坏账准备 1000贷：资产减值损失—计提的坏账准备 10002．（1）借: 应收票据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）借: 银行存款117 000贷: 应收票据117 000（3）借: 应收账款708 000贷: 主营业务收入600 000应交税费—应交增值税（销项税额）108 000（4）借：坏账准备 20 000贷：应收账款 20000（5）借：应收账款 10000贷：坏账准备 10000借：银行存款 10000贷：应收账款 10000（6）借：银行存款 30 000贷：应收账款 30000（7）借：预付账款—B公司 200000贷：银行存款 200000(8) 借：材料采购 600 000应交税费—应交增值税（进项税额） 102 000贷：预付账款—B公司702 000(9) 借：预付账款—B公司502 000贷：银行存款502 000第五章一、单项选择题1．D 2.A 3.A 4.C 5.A二、多项选择题1.BCD2.ACD3.AC4.ACD5.ABCD三、实务题1．（1）借：原材料——甲材料 122400——乙材料 101600应交税费——应交增值税（进项税额） 37400贷：银行存款 261400 （2）借：在途物资 84000应交税费——应交增值税（进项税额） 13940贷：银行存款 97940 （3）借：在途物资 52840应交税费——应交增值税（进项税额） 8840贷：银行存款 61680（4）借：周转材料 53000应交税费——应交增值税（进项税额） 8840贷：银行存款 61840（5）借：原材料——甲材料 73800贷：在途物资 73800 等供货单位补发的200件到的时候再把剩余的在途物资转为原材料。

会计学(第二版)课后习题答案_(第一至五章)

95 000
836 000
总计
741 000
95 000
836 000
3
习题 2-3
1. 借：固定资产 50 000
贷：实收资本 50 000
2. 借：长期借款 50 000
贷：银行存款 50 000
3. 借：银行存款 5 000
贷：应收账款 5 000
4. 借：库存现金 3 000
贷：银行存款 3 000
1. 对 2. 对 3.对 4.对 5.错 6.错 7.对 8.对 9.对 10.对 11.对 12.错 13.对 14. 对 15.错 16.对 17.对 18.对 19.错 20.对 21.错 22.对 23.对 24.对 25.错四、名词解释
答案略
五、思考题
答案略
六、业务题
表 1-2
业务号
1 2 3 4 5 6
1 000
管理费用
6.对 7.对 8.错 9.错 10.错 11.对 12.错 13.对 19.错 20.对 21.错 22.对 23.错 24.对
14.对
答案略
五、思考题
答案略
六、业务题
习题 2-1 1 属于库存现金 2 属于银行存款 3、4 属于应收账款 5、6 属于原材料 7、8 属于库存商品 9、10、11 属于固定资产 12 属于长期借款 13 属于应付账款 14 属于应交税费 15 属于实收资本 16 属于盈余公积其中，1-11 属于资产类，总金额为 741 000 元，12、13、14 属于负债类，总金额为 111 000 元，15、16 属于所有者权益类，总金额为 630 000 元。表 2-19
表 2-21
借方
库存现金

会计基础第五章练习题与答案.docx

会计基础【人现金付款凭证第5章练习3正确答案:AI）—、单选题三. 不定项选择题20、根据一定时期内反映相同经济业务的多张原始凭证. 101.会计凭证按照编制（）的不同，分为原始凭证和记按一定标准综合后一次填制完成的原始凭证是（）。

账凭证。

A、累计凭证A、方法B、一次凭证用途C、记账凭证C、来源1）、汇总凭证I).程序正确答案：D正确答案:BD29、按照记账凭证的审核要求，卜列不属于记账凭证审106、记账凭证必须有（）導有关人员的签章。

核内容的是Oo A、记账A,凭证所列弔项是否符合有关的计划和预算 B.会计主管B、凭证的金额与所附原始凭证的金额是否一致C、审核C、会计科目使用是否正确【）、单位负责人1）、凭证项目是否填写齐全正确答案：ABC正确答案：A112、银行结算凭证属于（）。

49、下列凭证中，既是一次凭证，也巫专用凭证的是（）。

Ax汇总凭证A、限额领料单B、一次凭证B、工资计算表C、通用凭证C、现金收据外来凭证【）、付款通知书正确答案:BCD正确答案：D124.（）是在经济业务发牛或完成使取得或填制的，用51、（）是记录经济业务发生或完成情况的书面证明，也以记录或证明经济业务发牛或完成情况的文字依据。

是登记账簿的依据。

A.会计凭证A、科目汇总表原始凭证B、会计凭证C、会计账簿C、记账凭证D、记账凭证【）、原始凭证正确答案：B正确答案：B132、只有审核无误的（）,才能作为登记账簿的依据。

二、多选题 A.记账凭证84、涉及现金与银行存款2间的划款业务时，可以编制1人会计凭证的记账凭证有（）。

C、原始凭证A、银行存款付款凭证【）、一沏文字凭证B、现金收款凭证正确答案：BC、银行存款收款凭证140、原始凭证按照（）不同分为通用凭证和专用凭证。

A、格式B、来源C、填制内容D、填制手续正确答案：A四、判断题145、记账凭证可以作为登记账簿的直接依据，原始凭证则不能作为登记账簿的奁接依据。

（）正确答案：错153、审核无误的原始凭证是登记账簿的直接依据。

高级财务会计陈信元课后答案第五章

第五章企业集团内部长期资产业务练习一营业外收入45 000 （135 000-90 000）固定资产43 500管理费用 1 500练习二抵销分录：抵销房屋销售利得：营业外收入24 000固定资产24 000调整房屋折旧：固定资产-累计折旧2 400营业费用 2 400*注，部分同学考虑当月增加固定资产当月不折旧，即2200，以后对于此类年初购买可不必考虑，按一年计提。

成本法调整为权益法长期股权投资14400投资收益1440014400=（120000*90%-80000*90%）-24000*100%+2400*100%抵销长期股权投资本年发生额：投资收益86400（120000*90% -24000*100%+2400*100%）长期股权投资14400已宣告股利72000调整少数股东权益少数股东收益12000（120000*10%）少数股东权益4000已宣告股利8000沙田公司合并利润表：沙田公司合并利润表2008年度销售收入 1 760 000 （1 200 000+560 000）销售成本 1 120 000 （800 000+320 000）营业费用357 600 （240 000＋120 000－2 400）净利润282400其中：少数股东收益12000合并净利润270 400练习三2008 年末2009 年末少数股东权益（1）960 （4）720期初未分配利润（2）3 840 （5）2 880累计折旧（3）2 400 （6）3 600固定资产 6 000 6 000折旧费用 1 200 1 200练习四1. 福林公司:在成本法下，该土地使用权转让业务对福林公司的长期股权投资和投资收益均没有影响，净利润增加50 000，是业务发生时福林公司账上确认的出售土地的收益。

在完全权益法下，福林公司减少长期股权投资、投资收益各50 000：借：投资收益50 000贷：长期股权投资----富利公司50 000净利润没有影响：投资收益减少50 000，出售土地增加营业外收入50 000.2. 合并报表中的抵销分录：借：营业外收入50 000贷：无形资产----土地使用权50 000这笔内部交易（相当于资产的内部转移）应该不影响合并财务报表中的任何一个报表项目。

会计学陈信元答案

会计学陈信元答案【篇一：高级财务会计陈信元课后答案第五章】txt>练习一营业外收入 45 000 （135 000-90 000）固定资产 43 500 管理费用 1 500练习二抵销分录：抵销房屋销售利得：营业外收入 24 000固定资产 24 000调整房屋折旧：固定资产-累计折旧 2 400营业费用 2 400*注，部分同学考虑当月增加固定资产当月不折旧，即2200，以后对于此类年初购买可不必考虑，按一年计提。

成本法调整为权益法长期股权投资 14400投资收益 1440014400=（120000*90%-80000*90%）-24000*100%+2400*100%抵销长期股权投资本年发生额：投资收益 86400（ 120000*90% -24000*100%+2400*100%）长期股权投资 14400 已宣告股利72000调整少数股东权益少数股东收益 12000（120000*10%）少数股东权益4000 已宣告股利 8000沙田公司合并利润表：沙田公司合并利润表2008年度销售收入 1 760 000 （1 200 000+560 000）销售成本 1 120 000 （800 000+320 000）营业费用 357 600 （240 000＋120 000－2 400）净利润282400 其中：少数股东收益 12000 合并净利润练习三2008 年末 2009 年末少数股东权益（1） 960 （4） 720 期初未分配利润（2） 3 840（5） 2 880 累计折旧（3） 2 400（6） 3 600固定资产 6 000 6 000 折旧费用 1 200 1 200练习四1. 福林公司:在成本法下，该土地使用权转让业务对福林公司的长期股权投资和投资收益均没有影响，净利润增加50 000，是业务发生时福林公司账上确认的出售土地的收益。

在完全权益法下，福林公司减少长期股权投资、投资收益各50 000：借：投资收益50 000贷：长期股权投资----富利公司50 000净利润没有影响：投资收益减少50 000，出售土地增加营业外收入50 000. 2. 合并报表中的抵销分录：借：营业外收入50 000贷：无形资产----土地使用权50 000这笔内部交易（相当于资产的内部转移）应该不影响合并财务报表中的任何一个报表项目。

会计学(上海财经大学出版社)课后习题答案主编陈信元

会计学作业答案25页习题一资产类：机器设备，银行存款，原材料，现金，办公用品，建筑物负债类：银行借款，应付职工薪酬，应交税费，所有者权益类：投入资本营业收入类：租金收入，劳务收入费用类：差旅费，工资津贴，广告费利润类：利润习题二留存收益：13（期初留存收益）+6.7（本期净利润）=19.7习题三（1）华星公司20×6年资产负债表单位：万元资产权益现金80负债银行存款260应付账款200应收账款140负债合计200房屋900股东权益设备500投入资本1000留存收益680股东权益合计1680资产合计1880权益合计1880（2）主要来自股东，因为所有者权益1680万元，占资产总额的89.36%（3）净利润（不考虑所得税）：600-400-20=180 万元期初留存收益：680-180+100=600 万元（期初留存收益+收入-费用-利润分配=期末留存收益）习题四经营活动：销售商品收入，支付所得税和营业税，购买原材料付现，收回应收账款，支付职工工资津贴，支付应收账款，支付广告费用，设备租金收现，支付管理费用投资活动：购买设备付现，取得投资利润，变卖机器收入筹资活动：向银行借款，接受股东追加投资，支付借款利息，支付股利49页习题一（1）-2000元20×1年7月31日的所有者权益总额为：41000 元20×1年8月31日的所有者权益总额为：64000 元8月所有者权益变动了23000元，造成所有者权益变动的有两方面因素，一是投入资本的变动，另一是留存收益（利润）的变动，8月追加资本25000元，说明实现亏损2000元（2）38000元（分析思路同（1））（3）-14000元（分析思路同（1））（4）23000元（分析思路同（1））•投资者追加投资60000元，存入银行•购买一台设备150000元，款项尚未支付•用银行存款7500元购买设备•销售产品收入5000元，货款尚未收到•用银行存款偿还应付账款1000元•购买一台设备3600元，款项尚未支付•收到客户所欠货款4000元，存入银行•用银行存款偿还应付账款35000元习题四资产 = 负债 + 所有者权益现金+银行存款+应收账款+原材料+固定资产=应付账款+投入资本+收入-费用20005800015600064500123500157000业务12000020000业务2-23000-23000业务3800800业务4452000-452000业务5213000213000业务6-58005800业务7-500073002300业务815001500业务9-450450业务10-15000-150002350+74400+112300+21300+71800=109100+177000+2300-6250习题五（1）库存现金期末余额 57400产成品习题一•借：银行存款200000库存商品40000贷：实收资本2400002、借：固定资产—房屋80000贷：银行存款800003、借：库存商品28000贷：应付账款280004、借：库存商品20000贷：银行存款200005、借：库存现金2500贷：银行存款2500借：应付职工薪酬2000贷：库存现金20006，借：应收账款32000贷：主营业务收入32000借：主营业务成本28000贷：库存商品280007，借：银行存款16000贷：应收账款160008，借：管理费用—保险费400贷：库存现金4009，借：管理费用4000贷：应付账款400010，借：库存商品22000贷：银行存款2200011、借：应付账款18000贷：银行存款1800012，借：管理费用—水电费600贷：银行存款600习题二银行存款1、借：银行存款1200贷：应收账款12002、借：银行存款420贷：应收利息4203、借：银行存款600贷：预收账款—预收修理费6004、借：库存现金700贷：银行存款700借：应付职工薪酬700贷：库存现金7005、借：原材料450贷：银行存款4506、借：预收账款600银行存款200贷：主营业务收入8007、借：其他应收款200贷：库存现金2008、借：短期借款1840应付利息180贷：银行存款20209、借：固定资产—机修设备1500贷：银行存款150010、借：管理费用100贷：库存现金10011、借：应付账款200贷：银行存款20012、借：原材料550贷：银行存款400应付账款15013、借：管理费用180库存现金20贷：其他应收款20014、借：银行存款1600贷：主营业务收入160015、借：待摊费用360贷：银行存款36016、借：管理费用170贷：银行存款17017，借：主营业务成本900贷：原材料900习题三•现金支付金额=期初（900）+应收账款收回（1700+9100-5000）-期末（2400）=4300（元）•偿还应付账款金额=1600+2600-800=3400（元）•10月销售毛利=9100-（700+2600-2000）=7800（元）习题四•净利润=70000-50000-35000=-15000（元）•现金年末余额=15000+30000-35000=10000（元）•净利润反映企业盈利情况，列报于利润表；现金反映企业的资金情况，列报于资产负债表和现金流量表。

《基础会计学》课后习题答案第五章

《基础会计学》课后习题答案第五章第一篇：《基础会计学》课后习题答案第五章《基础会计学》课后习题参考答案（第5章）一、单项选择题1.B2.B3.D4.A5.A6.D7.B8.C9.D10.A11.D二、多项选择题1.ABD2.ABC3.BC4.BD5.AC6.AC7.BC三、判断题1．×2．√3．×4．×5．×6．×7．×8．×9．×四、问答题1.账户的经济内容是指账户所反映和监督的具体内容。

账户按经济内容分类可分为资产账户、负债账户、共同账户、所有者权益账户、成本账户和损益账户六类。

账户按经济用途和结构可以分为基本账户、业务账户和调整账户三大类。

同时可以分为盘存账户、结算账户、资本账户、跨期摊配账户、对外投资账户、集合分配账户、成本计算账户、集合配比账户、财务成果账户、计价对比账户、暂记账户和调整账户共十二小类。

资产结算账户的结构特点是借方登记债权的增加数，贷方登记债权的减少，余额在借方。

负债结算账户的结构特点是贷方登记债务的增加数，借方登记债务的减少数，余额在贷方。

资产负债结算账户结构特点是资产结算账户与负债结算账户的综合。

借方登记债权增加数或者债务减少数，贷方等级债权的减少数或者债务的增加数，余额有时借方有时贷方。

4.属于成本计算账户的有：“生产成本”、“物资采购”、“在建工程”。

这类账户的结构特点是借方登记应计入成本的各项费用，贷方登记结转出的实际成本，期末余额如有借方余额，则表示尚未完成生产经营过程某一阶段的各个成本计算对象已发生的费用。

5.“固定资产”账户的期末借方余额，表示固定资产的原始价值。

“累计折旧”账户的期末贷方余额，表示固定资产的累计折旧额。

两者相抵，即可求得固定资产的现有净值。

尽管这两个账户月的方向相反，借贷方登记增减也相反，但这两个账户是同一性质的账户。

正因为它们是同一性质的账户，才可以抵减，否则不能相加减。

会计基础课后习题第5章11页word文档

第五章课后作业一、单项选择题1.某企业发行10 000股新股，每股面值为1元，发行价为每股5元，则记入资本公积的数额为（）。

A.10 000元B.50 000元C.40 000元D.20 000元2.某项固定资产原值250 000元，预计净残值为5 000元，预计可使用10年，按年限平均法计提折旧，则其年折旧额为（）元。

A.24 500B.2 450C.25 000D.2 5003.下列选项中，应在当月计提折旧的固定资产是（）。

A.当月提前报废的固定资产B.当月增加的固定资产C.上月减少的固定资产D.上月增加的固定资产4.甲企业购进材料1 000吨，货款为1 000 000元，装卸费1 000元，并以银行存款支付该材料的运费1 000元，保险费5 000元。

不考虑增值税，该材料的采购成本为（）元。

A.1 000 000B.1 005 000C.1 007 000D.1 006 0005.分配生产车间直接参加产品生产工人的职工薪酬时，应借记的账户是（）。

A.生产成本B.制造费用C.管理费用D.应付职工薪酬6.产品验收入库，结转完工产品，应编制的会计分录为（）。

A.借：主营业务成本贷：生产成本B.借：库存商品贷：制造费用C.借：生产成本贷：制造费用D.借：库存商品贷：生产成本7.企业在结转销售商品成本时，应借记的账户是（）。

A.原材料B.库存商品C.主营业务成本D.周转材料8.下列费用不属于销售费用的是（）。

A.企业在销售过程中的运输费B.修理费C.广告费D.销售机构人员职工薪酬9.某工业企业本期营业利润为100万元，营业外收入为30万元，营业外支出为15万元，管理费用为15万元，投资收益为30万元，所得税费用为25万元。

假定不考虑其他因素，该企业本期利润总额为（）万元。

A.130B.115C.105D.11010.下列项目中，不通过营业外支出科目核算的是（）。

A.计提的存货跌价损失B.出售无形资产净损失C.罚款支出D.非常损失11.下列哪项不构成企业的收入（）。

高级财务会计陈信元课后答案作业答案及小结

S公司2001年实现净利润450 000元，于9月20日宣告并支付现金股利150 000元。
④ 计算投资收益：投资收益 =450 000×50% +38 100（摊销额） =263 100 少数股东收益 =450 000×50% +28 500=253 500
⑤ 确定年末的长期股权投资余额：长期股权投资 =540 000+263 100-150 000×50%=728 100 少数股东权益 =1200 000×50%+253 500-150 000×50%=778 500
600,000
销售成本
250,000 120,000
370,000
其他费用
50,000 30,000
80,000
投资收益-S公司
20,000 -
(3) 40,000 (1) 20,000 -
盈余公积（净利润）
120,000 50,000
150,000
净权益变动表（部分合）并净利润 =完全权益法下母公司的净利润 =140 000
盈余公积（净利润）
120,000 50,000
150,000
净权益变动表（部分合）并净利润 =完全权益法下母公司的净利润 =140 000
盈余公积（本年）
120,000 50,000
150,000
加：年初盈余公积
200,000 50,000 (2) 50,000
200,000
减：归属于少数股权的收益
（2）分摊合并价差：
分摊合并价差：存货：（30 000 ）设备：（270 000 ）商誉：（60 000 ）
（360 000 ）
不分摊负商誉
分摊负商誉：设备：（36 000 ）房屋：（24 000 ）

《会计学》立信出版社附录习题（程仲鸣）（课后参考答案）

《会计学》（程仲鸣、立信）教材课后习题参考答案第一章二、单项选择题题号12345678910答案B D B B D C C B B D题号11121314151617181920答案D D A D A D D D三、多项选择题题号12345678910答案ACD BC ABC ABD×ABC ABCD AC×ABC 题号11121314151617181920答案ABC BCD BCD BC BD四、判断题题号12345678910答案×√××××√×√×第二章二、单项选择题题号12345678910答案A B B B A B C A A C题号11121314151617181920答案D D A B C A A B C C 三、多项选择题题号12345678910答案ABCDACD AC ABCDBCDAD ABCDABCABC ABCD题号11121314151617181920答案AC ABCDABDABC A ABCACD AB ABCDABD四、判断题题号12345678910答案××√√××××√×六、业务处理题P2621.借：固定资产10000贷：银行存款100002.借：库存现金1000贷：银行存款10003.借：原材料20000贷：实收资本200004.借：生产成本40000贷：原材料400005.借：应付账款22500贷：银行存款225006.借：银行存款159999贷：长期借款1599997.借：应交税费——应交所得税9000贷：银行存款90008.借：库存现金5000贷：营业外收入50009.借：银行存款16000库存现金2000贷：应收账款1800010.借：短期借款20000应付账款28000贷：银行存款48000库存现金期初余额1500②1000⑧5000⑨2000本期发生额8000期末余额9500本期发生额0银行存款期初余额45000⑥159999⑨16000①10000②1000⑤22500⑦9000⑩48000本期发生额175999期末余额130499本期发生额90500原材料期初余额90000③20000④40000本期发生额20000期末余额70000本期发生额40000应收账款期初余额47700⑨18000本期发生额0期末余额29700本期发生额18000库存商品3.账户名称期初余额本期发生额期末余额借方贷方借方贷方借方贷方库存现金1500800009500银行存款4500017599990500130499原材料90000200004000070000应收账款4770001800029700库存商品600000060000生产成本2250040000062500长期股权投资180000180000期初余额60000本期发生额0期末余额60000本期发生额0生产成本期初余额22500④40000本期发生额40000期末余额62500本期发生额0长期股权投资期初余额180000本期发生额0期末余额180000本期发生额0固定资产期初余额600000①10000本期发生额10000期末余额610000本期发生额0短期借款⑩20000期初余额195000本期发生额20000本期发生额0期末余额175000应付账款⑤22500⑩28000期初余额142500本期发生额50500本期发生额0期末余额92000应交税费⑦9000期初余额9000本期发生额9000本期发生额0期末余额0长期借款期初余额186000⑥159999本期发生额0本期发生额159999期末余额345999实收资本期初余额304200③20000本期发生额0本期发生额20000期末余额324200资本公积期初余额140000本期发生额0本期发生额0期末余额140000盈余公积期初余额70000本期发生额0本期发生额0期末余额70000营业外收入期初余额05000本期发生额0本期发生额5000期末余额5000固定资产600000100000610000短期借款195000200000175000应付账款14250050500092000应交税费9000900000长期借款1860000159999345999实收资本304200020000324200资本公积14000000140000盈余公积700000070000营业外收入0050005000合计1046700104670033349933349911521991152199第三章P263二、单项选择题题号12345678910答案B D C D B B C D D A题号11121314151617181920答案B B C C D B A C C B题号21222324252627282930答案B B C C B A A D B D题号31323334353637383940答案B A B B C A C A A A题号41424344454647484950答案B C三、多项选择题12345678910题号ABCD ABD ABCD ABD ABCD ABCD ABD ABC CD BC答案题11121314151617181920号ABD BD ABD BCD ABCD ABC ACD BCD BD ABD 答案21222324252627282930题号BCD ABD ABCD ABC AB ABC ABC BCD答案四、判断题题号12345678910答案×√×√×√××√√题号11121314151617181920答案√××××√√√××题号21222324252627282930答案×√√√√√××××第四章P276二、单项选择题题号12345678910答案A B A B C C B A C C题号11121314151617181920答案B C C C A××D C×三、多项选择题12345678910题号答AB BC ABD ABC ABCD BCD CD CD AD ABCD 案11121314151617181920题号答AD AB BC ACD AC案四、判断题题号12345678910答案√√×××√√×√×题号11121314151617181920答案××√×√√××√×P280五、业务题1.⑴借：库存现金2000贷：银行存款2000⑵借：其他应收款——张山1500贷：库存现金1500⑶借：银行存款50000贷：应收账款50000⑷借：原材料——A材料10000应交税费——应交增值税（进）1700贷：银行存款11700⑸借：应付账款20000贷：银行存款20000⑹借：管理费用1650贷：其他应收款——张山1500库存现金1502.⑴借：其他货币资金——银行汇票存款100000贷：银行存款100000⑵借：其他货币资金——外埠存款200000贷：银行存款200000⑶借：原材料——甲材料90000应交税费——应交增值税（进）15300贷：其他货币资金——银行汇票存款100000银行存款53000⑷借：原材料——乙材料160000应交税费——应交增值税（进）27200贷：其他货币资金——外埠存款187200借：银行存款12800贷：其他货币资金——外埠存款12800或者合并为一个分录借：原材料——乙材料160000应交税费——应交增值税（进）27200银行存款12800贷：其他货币资金——外埠存款200000P281 4.坏账准备08年末余额2000应提取的坏账准备金额：1600万元，08年末坏账准备账户有贷方余额2000元08年末实际提取的坏账准备金额=1600万元+2000=15998000元。

会计学第二版高等教育出版社第五章课后答案

第五章会计报表分析练习思考题1、资料：大宇公司20XX年底的部分账面资料如下表（单位：元）：要求：（1）计算该企业的营运资本（2）计算该企业的流动比率（3）计算该企业的速动比率（4）计算该企业的现金比率（5）将以上指标与标准值对照，简要说明其短期偿债能力的好坏参考答案：（1）流动资产=（1503600+29160+60000+198000+450000）=2240760 元流动负债=（90000+1060000）=1150000 元营运资本=2240760-1150000=1090760 元（2）流动比率=224076÷1150000=1.95（3）速动资产=2240760-450000=1790760 元速动比率=1790760÷1150000=1.56（4）现金比率=（15036000+29160）÷1150000=1.33（5）流动比率的标准值是2，该企业的流动比率为1.95，较为适当；速动比率的标准值为1，该企业的速动比率为1.56，高于标准值，说明企业偿还短期负债的能力较好，但货币资金的有效利用不足。

2.某企业连续三年的资产负债表中相关资产项目的数额如下表：（金额单位：万元）已知20XX年主营业务收入额为10465万元，比20XX年增长了15%，其主营业务成本为8176万元，比20XX年增长了12%。

试计算并分析。

（1）企业20XX年和20XX年的应收账款周转率，成本基础计算的存货周转率，流动资产周转率，固定资产周转率，总资产周转率。

（2）对该企业的资产运用效率进行评价。

参考答案：根据题意得20XX年主营业务收入=10465÷（1＋15%）=9100万元20XX年主营业务成本=8176÷（1＋12%）=7300万元20XX年：应收账款周转率=9100÷（1028+944）×2=9.23存货周转率（成本基础）=7300÷（928+1060）×2=7.34流动资产周转率=9100÷（2680+2200）×2=3.73固定资产周转率=9100÷（3340+3800）×2=2.55总资产周转率=9100÷（8800+8060）×2=1.0820XX年：应收账款周转率=10465÷（1028+1140）×2=9.65存货周转率（成本基础）=8176÷（928+1070）×2=8.18流动资产周转率=10465÷（2680+2680）×2=3.91固定资产周转率=10465÷（3340+3500）×2=3.06总资产周转率=10465÷（8920+8060）×2=1.23评价：综合来看，20XX年由于销售收入上升较快，使得各项资产周转率均好于20XX年，主要是因为主营业务收入上升的比例高于资产占用上升的比例。

会计学原理第五章答案

会计学原理第五章答案本章练习练习一一．目的：练习资金筹集和供应过程的核算。

二．资料：某企业2007年7月发生下列的一些业务：1.一外商向企业投资90 000元，其中包括全新设备一台，公允价值80 000元；货币资金10 000元存入银行。

借：固定资产80000银行存款10000贷：实收资本900002.企业向银行存入借入期限为3个月的借60 000元，款项已存入银行。

借：银行存款60000贷：短期借款600003.企业向A公司购入甲材料20吨，每吨5 000元，货款已由银行支付，购入乙材料30吨，每吨4 000元，货款尚末支付。

两种材料均已验收入库。

借：在途物资——甲材料100000——乙材料120000贷：银行存款100000应付账款1200004.企业向B公司购入丙材料5吨，每吨6 000元，货款已由银行存款支付，材料尚在运输途中。

借：在途物资——丙材料30000贷：银行存款300005.企业以银行存款5 000元支付从A公司购入的甲，乙两种材料的运杂费（运杂费按甲，乙材料质量分配，列出计算过程）分配率5000/（20+30）=100元/吨甲材料应承担运杂费：20*100=2000（元）乙材料应承担运杂费：30*100=3000（元）作会计分录如下：借：在途物资——甲材料2000——乙材料3000贷：银行存款50006.企业以银行存款120 000元偿还前欠A公司的乙材料的购货款。

借：应付账款120000贷：银行存款1200007.外商向企业超额投资款项20 000元存入银行。

借：银行存款20000贷：资本公积200008.企业外购生产设备一台，买价200000元，运费2000元，不需安装，已经验收投入使用，货款未付.借：固定资产202000贷：应付账款2020009.月末，结转上述已验收入库的材料的实际采购成本。

借：原材料——甲材料102000——乙材料123000贷：在途物资——甲材料102000——乙材料123000练习二一，目的：练习生产过程的核算。

《会计学基础》第五章练习答案.doc

第五章1.1借；银行存款 1 000 000贷：实收资本一M公司1.2 借：固定资产1000 000贷：实收资本——N公司1 000 000 1 000 0002. 借：原材料——A材料50 000——B材料50 000贷：银行存款100 0003. 借：应付账款——丙公司贷：银行存款50 00050 0004. 借：银行存款贷：短期借款500 000500 000（银收（转账（银付（银付（银收5.借：固定资产贷：银行存款200 000200 000 （银付3）6.借：生产成本——甲产品150000——乙产品80 000贷：原材料---- A材料150 000——B材料80000 （转账2）7.借：其他应收款——王军2000贷：库存现金2000 （现付8.借：制造费用管理费用贷：原材料一A材料500020007000 （转账9.借:管理费用贷：库存现金1 5001 500 （现付2）10.借：原材料一A材料贷：应付账款——乙公司50 00050 000 （转账11.借：应付职工薪酬贷：库存现金200 000200 000 （银付4）12.借：银行存款贷：主营业务收入320 000320 000 （银收14.借：短期借款应付利息财务费用贷：银行存款15.借：销售费用贷：银行存款50 00050 000 （银付16.1借：管理费用贷：其他应收款一一王军16.2借：管理费用贷：库存现金2 0002 000300300（转账（现付（银付17.借：生产成本——甲产品——乙产品90 00070 00010 00030 000200 000 （转账13.借：应收账款250 000贷：主营业务收入250 000 （转账5）200 0006 0003 000209 000制造费用管理费用贷：应付职工薪酬18.借：制造费用管理费用贷：累计折旧35 00015 00050 000 （转账8）19.借：生产成本——甲产品9 000-乙产品7 000制造费用1000管理费用 3 000贷：应付职工薪酬20 000 （转账9）20.借：主营业务成本381 000贷：库存商品一—甲产品196 000一乙产品185 000 （转账10）21.借：生产成本——甲产品28 687.50—一乙产品22 312.50贷：制造费51()0() （转账11）分配率=51 0004-160 000=0.31875甲产品分配=0.31875X90 000=28 687.50 乙产品分配=0.31875X70 000=22 312.5020 550应交所得税 20 550 （转账15）20 5506 165 6 165（转账 17）22.借：库存商品——甲产品贷：生产成本——甲产品397 687.50397 687.50 （转账 12）23.1借：本年利润贷：管理费用销售费用财务费用主营业务成本 23.2借：主营业务收入贷：本年利润24.利润总额=82 200 所得税=20 550 借：所得税费用贷：应交税费一借：本年利润贷：所得税费用487 80053 800 50 000 3 000381 000 （转账 13）570 000570 000 （转账 14）25.税后利润=82 200-20 550=61 650借：利润分配——提取盈余公积贷：盈余公积26.借：利润分配一贷：应付利润应付利润30 82530 825 （转账 18）。

会计学基础概念第5章必做补充课后作业参考答案带解析

一、单选题1、增值税一般纳税人购入农产品，收购发票上注明买价100 000元，规定的增值税进项税额扣除率为13%，另支付入库前挑选整理费500元，求农产品的入账价值是（）元。

A.87 500B.113 000C.113 500D.100 500『正确答案』A『答案解析』所购农产品的入账价值＝100 000×（1－13%）＋500＝87 500（元）。

2、下列税金，不计入存货成本的是（）。

A.一般纳税企业进口原材料支付的关税B.一般纳税企业购进原材料支付的增值税C.一般纳税企业进口应税消费品支付的消费税D.小规模纳税企业购进原材料支付的增值税『正确答案』B『答案解析』一般纳税企业购进原材料支付的增值税不计入存货成本，小规模纳税企业购进原材料支付的增值税计入存货成本。

3、不应计入存货入账价值的是（）。

A.购买存货而支付的进口关税B.购买存货支付的价款C.入库前挑选整理费D.入库后的仓储费用『正确答案』D『答案解析』一般纳税人购入商品入库后的仓储费用，应在发生时计入当期损益。

4、下列各项中，不计入存货采购成本的是（）。

A.负担的运输费用B.支付的进口关税C.入库后的仓储费D.入库前整理挑选费『正确答案』C『答案解析』入库后的仓储费，计入管理费用；如果是采购过程中必不可少的仓储阶段，则发生的仓储费是计入存货采购成本。

5、某工业企业为增值税小规模纳税人,2015年10月9日购入材料一批,取得的增值税专用发票上注明的价款为10 000元,增值税税额为1 700元。

材料入库前的挑选整理费为100元,材料已验收入库。

则该企业取得材料的入账价值应为（）元。

A．11 700B．11 800C．10 000D．10 100【答案】B【解析】该企业取得材料的入账价值=10 000+1700+100=11 800（元）。

6、下列各项中，不影响企业外购存货入账价值的是（）。

A．买价B．运杂费C．运输途中的合理损耗D．入库前的挑选整理费用【答案】C【解析】材料运输途中的合理损耗不影响存货入账成本，只影响单位成本。

会计学基础第五章答案

Chapter 5Financial Reporting and AnalysisANSWERS TO QUESTIONS1. Managers at all levels within a company use accounting information to run thebusiness by making decisions, such as obtaining debt versus issuing more stock.Directors use accounting information to oversee the business. One decision the directors make is the CEO’s pay.Creditors use accounting information to administer business contracts by evaluating loan covenant compliance.Investors value the business by using accounting information to estimate future earnings and stock price.Government agencies regulate businesses, relying on accounting information to determine income taxes for example.2. The three points of the fraud triangle are incentive (which answers the question,“Why would someone commit fraud?”), opportunity (which answers the question “How would someone commit a fraud?”) and personality (which answers the question, “Who would commit a fraud?”). If any one of the elements is missing, (the person lacks the incentive, lacks the opportunity, or does not possess a questionable personality), the chances are less likely that a fraud will be committed.3. Managers can be motivated to misreport financial results to create businessopportunities (by satisfying loan covenants, increasing equity financing, and attracting business partners) and to satisfy personal greed (enhancing job security, increasing personal wealth, and obtaining a bigger paycheck).4. The Sarbanes-Oxley Act counteracts the incentive to commit fraud by stipulatingsteeper fines and longer jail terms for those who willfully misrepresent financial data.5. The Sarbanes-Oxley Act reduces the opportunity to commit fraud by requiring thatmanagement monitor their internal controls and submit a report that indicates whether the controls over financial reporting operated effectively. The board of directors must appoint an audit committee to oversee the financial matters of the company. External auditors must test the effectiveness of the company’s internal controls and submit a report stating whether they agree with the internal control report issued by management.6. The Sarbanes-Oxley Act attempts to encourage good personality in employees bymandating the creation of confidential tip lines whereby employees can report potentially fraudulent conduct. It also offers protection to whistle-blowers.7. Auditors provide quality assurance by reporting on the effectiveness of a company’sinternal controls over financial reporting and by providing an independent opinion about whether the company’s financial statements are prepared in accordance with GAAP.8. Like fraudulent financial reporting, academic dishonesty will occur only if anindividual has incentives, opportunities, and the personality to cheat. Like the impact of bonuses and stock options on managers, the impact of potentially higher grades on assignments and exams may heighten the incentive to cheat. The opportunity to cheat depends on how closely managers (and students) are audited (watched) and how much subjectivity is involved in determining whether fraud (academic dishonesty) has been committed. Finally, whether someone will act on these incentives and opportunities depends on the personality of the individual involved.We’d like to believe that most students possess a personality to “do the right thing”and not succumb to the temptation to cheat.9. Interactive data (reported in XBRL) promises the benefits of more efficient andaccurate comparisons of companies’ financial data.10. The financial statements of companies in the United States may differ from what wasshown in Chapters 1-4 in the following three ways:• A company may present comparative financial statements, which show account balances for more than one period in order to facilitate comparison of a company’s past performance from one period to the next.• A company may present multistep income statements, which divide income and expenses into subtotals for core and peripheral activities.•Finally, a company may present a more comprehensive version of the statement of retained earnings called the statement of stockholders’ equity.11. Countries are adopting IFRS to reduce or eliminate differences in accounting rulesthat have developed previously on a country-by-country basis. As well, these improvements in comparability are needed as a result of increasing globalization in corporate operations and investing.12. Three main differences between GAAP and IFRS financial statements are:•Financial Statement Titles: the financial statements report similar items but under different titles.•Presentation of Expenses: similar expenses are reported, but they may be grouped in different ways.•Balance Sheet Order: similar accounts are shown, but they are presented in different order of liquidity (for assets) and order of maturity (for liabilities).13. Two commonly used benchmarks are:•Prior periods - By comparing a company’s current period results to its own results in prior periods, we can gain a sense of how the company’s performance ischanging over time.•Competitors - Although an analysis focused on one company is useful, it doesn’t show what’s happening in the industry. To get this industry-wide perspective,most analysts will compare competitors within a particular industry.14. The goal of ratio analysis is to get to the heart of how a company performed giventhe resources it had available.15. There are four parts to the business model:•Obtain financing from lenders and investors, which is used to invest in assets.•Invest in assets, which are used to generate revenues.•Generate revenues, which produce net income.•Produce net income, which is needed to satisfy lenders and investors.16. The key to understanding why averages are included in some ratios but not others isto remember that the income statement reports the results of an entire period of time, whereas the balance sheet reports the results at a single point in time. Some ratios are calculated by combining information from both the income statement and balance sheet. The asset turnover ratio, for example, takes sales revenue from the income statement for the top part of the ratio and total assets from the balance sheet for the bottom. To allow the bottom part of the ratio to represent the same time period as the top, we need to calculate the average of the beginning and ending balance sheet amounts.17. The debt-to-assets ratio assesses the sources of financing of the company’s assets.The asset turnover ratio evaluates how well assets are used to generate sales. The net profit margin ratio determines the ability of the company to control expenses incurred to generate revenues.Authors' Recommended Solution Time(Time in minutes)* Due to the nature of cases, it is very difficult to estimate the amount of time students will need to complete them. As with any open-ended project, it is possible for students to devote a large amount of time to these assignments. While students often benefit from the extra effort, we find that some become frustrated by the perceived difficulty of the task. You can reduce student frustration and anxiety by making your expectations clear, and by offering suggestions (about how to research topics or what companies to select). The skills developed by these cases are indicated below.ANSWERS TO MINI-EXERCISESM5-1Players Definitions____C____ (1) Independent auditors ____A____ (2) External users____B____ (3) Directors A. Investors and creditors (among others).B. People who are elected by stockholders to oversee acompany’s management.C. CPAs who examine financial statements and attest to theirfairness.M5-21. C2. A3. B4. C5. BM5-3No. Title_____2__ Form 10-K_____3__ Annual Report_____1__ Press release announcing annual earningsM5-4NUTBOY THEATER COMPANYIncome StatementFor the Year Ended December 31, 2010Revenues:Ticket Sales $ 50,000Concession Sales 2,500Total Sales Revenues 52,500 Operating Expenses:Salaries and Wage Expense 30,000Advertising Expense 8,000Utilities Expense 7,000Total Operating Expenses 45,000 Income from Operations 7,500Other Revenue (Expense):Interest Revenue 200Other Revenue 50 Income before Income Tax Expense 7,750Income Tax Expense 2,500Net Income $ 5,250M5-4 (continued)Net Profit Margin = Net Income / Total Sales Revenues= $5,250 / $52,500= 10%Nutboy produced more net income per dollar of sales (ten cents) than in the previous year (8 cents).M5-5WER PRODUCTIONSStatement of Stockholders’ EquityFor the Year Ended December 31, 2009Contributed Capital Retained EarningsBalances at December 31, 2008 $ 100,000 $ 20,000 Net Income 33,000Dividends Declared (5,000)Issuance of Shares of Stock 50,000Balances at December 31, 2009 $ 150,000 $ 48,000 M5-6The effects of the transactions can be seen by making the related journal entries.a. dr Accounts Receivable (+A) (500)cr Services Revenue (+R, +SE) (500)b. dr Supplies (+A) (50)cr Accounts Payable (+L) (50)c. dr Advertising Expense (+E, –SE) ........................... 1,000cr Accounts Payable (+L) .............................. 1,000M5-7M5-8The effects of the transactions can be seen by making the related journal entries.a. dr Cash (+A) ............................................................ 90,000cr Contributed Capital (+SE) ......................... 90,000 b. dr Equipment (+A) ................................................... 4,000cr Note Payable (+L) ....................................... 4,000 c. dr Depreciation Expense (+E, –SE) ......................... 1,000cr Accumulated Depreciation (+xA,-A) ............ 1,000 M5-9M5-10a) Income from Operationsb) Income before Income Tax Expensec) 100d) 480e) 80 (from December 31, 2009 Balance Sheet)f) 120g) 480h) 180M5-11STARBOOKS CORPORATIONStatement of Financial PositionAt December 312010 2009AssetsTotal Assets $800 $600 Stockhold ers’Equity and LiabilitiesStockholders’ EquityContributed Capital $480 $400Retained Earnings 180 80Total Stockholders’ Equity660 480Total Liabilities 140 120Total Stockholders’ Equity and Liabilities$800 $600M5-12Prior YearNet profit margin = Net Income = $850 = .094 = 9.4%Sales Revenue $9,000Current YearNet profit margin = Net Income = $700 = .10 = 10%Sales Revenue $7,000Happy’s has increased its net profit margin to 10% in the current year from 9.4% in the prior year. This means that, in the current year, Happy’s made about 10 cents of profit for each dollar of sales. The increase in net profit margin indicates that Happy’s has improved its control of expenses incurred to generate revenues.M5-13Prior YearDebt-to-assets = Total Liabilities = $10,000 – $8,000 = .20 = 20%Total Assets $10,000Current YearDebt-to-assets = Total Liabilities = $9,000 – $7,500 = .167 = 16.7%Total Assets $9,000The debt-to-assets ratio indicates the percentage of assets financed by debt. This is a sign of the company’s financing risk. This analysis indicates that Happy’s has moved towards less debt financing with a decrease in debt-to-assets from 20% in the prior year to 16.7% in the current year, making the company less risky.M5-14Current YearAsset turnover = Sales Revenue = $7,000 = $7,000 = 0.737($10,000 + $9,000)/2 $9,500Average TotalAssetsThe asset turnover ratio determines how efficiently assets are used to generate sales. Happy’s generated less sales per dollar invested in assets in the current year (0.737) than in the prior year (0.852), which means the company decreased its efficiency in using assets to generate sales.M5-15a. Generating Sales from AssetsColumbiaAsset turnover = Sales Revenue = $1,318 = $1,318 = 1.14 Average Total Assets ($1,166 + $1,148)/2 $1,157Levi StraussAsset turnover = Sales Revenue = $4,303 = $4,303 = 1.53Average Total Assets ($2,851 + $2,777)/2 $2,814Levi Strauss appears to be more efficient at generating sales from assets. It generates $1.53 for every dollar of assets, versus $1.14 for Columbia.M5-15 (continued)b. Generating Net Income from SalesColumbiaNet profit margin = Net Income = $95 = .072 = 7.2%Sales Revenue $1,318Levi StraussNet profit margin = Net Income = $229 = .053 = 5.3%Sales Revenue $4,303Columbia is more effective at generating net income from sales. For every dollar of sales, Columbia generates just over 7 cents in net income, versus about 5 cents per dollar for Levi Strauss.ANSWERS TO EXERCISESE5-1Components DefinitionsE(1) InvestorinformationWeb siteC (2) ExternalauditorA (3) InvestorB (4) CreditorD (5) SEC A. Individual who purchases stock in companies forpersonal ownership or for pension funds or mutual funds.B. Financial institution or supplier that lends money to thecompany.C. Independent CPA who examines financial statementsand attests to their fairness.D. Securities and Exchange Commission, which regulatesfinancial disclosure requirements.E. Gathers, combines, and transmits financial and relatedinformation from various sources.E5-2Information Release DefinitionsA (1) Annual report F (2) Form 8-K D (3) Press release C (4) Form 10-QE (5) Quarterly report B (6) Form 10-KA. Comprehensive report containing the four basicfinancial statements and related notes,statements by management and auditors, and other descriptions of the company’s activities. B. Annual report filed by public companies with theSEC that contains detailed financial information.C. Quarterly report filed by public companies withthe SEC that contains unaudited financial information.D. A company-prepared news announcement thatis normally distributed to major news agencies. E. Brief unaudited report for the quarter, normallycontaining condensed income statement and balance sheet (unaudited).F. Report of special events (e.g., auditor changes,mergers and acquisitions) filed by public companies with the SEC.E5-3 Information Item ReportC (1) Initial announcement of hiring of new vice president for sales. C (2) Initial announcement of quarterly earnings. B (3) Initial announcement of a change in auditors.D (4) Complete quarterly income statement, balance sheet and cash flow statement. A,F (5) The four basic financial statements for the year.E (6) Summarized income statement information for the quarter.A,F (7) Detailed discussion of the company’s business risks and strategies.A,F (8) Detailed notes to financial statements.A,F (9) Summarized financial data for 5- or 10-year period.A. Annual ReportB. Form 8-KC. Press ReleaseD. Form 10-QE. Quarterly ReportF. Form 10-KG. None of the aboveE5-4 Date Filed/Issued ReportD (1) March 31, 2007 A. Issued annual earnings press release A (2) June 5, 2007 B. Filed form 8-K announcing press release B (3) June 5, 2007 C. Filed form 10-KC(4) June 29, 2007D. Completed fiscal yearAnswers EventsC (1) Users of financial statementsE (2) Objective of financial statements H (3) Faithful representationG (4) ComparabilityF (5) Separate entityA (6) Unit of measureJ (7) Cost principleD (8) Revenue principleI (9) Matching principleB (10) Conservatism A. Counted unused supplies at the end of the periodand valued them in U.S. dollars.B. Valued an asset at the amount paid to acquire it,even though its market value has increasedconsiderably.C. Analyzed the financial statements to assess thecompany’s performance.D. Established an accounting policy that salesrevenue shall be recognized only when serviceshave been provided to the customer.E. Prepared and distributed financial statements thatprovide useful financial information for creditorsand investors.F. Established a policy not to include in the financialstatements the personal financial affairs of theowners of the business.G. Used the same accounting policies over severalyears to facilitate analyses.H. Established policies t o report the company’sbusiness activities in a way that depicts theireconomic substance.I. Adjusted the rent accounts to show the cost ofrent relating to the current period.J. Acquired a vehicle for use in the business, reporting it at the agreed-upon purchase price rather than its higher sticker price.E5-6Req. 1The company is referring to the characteristic of comparability. By changing the year-end date, the company allows more meaningful cross-sectional analysis with other firms in the industry.Req. 2The change in year-end would be reported on the Form 8-K.Req. 3Yes, all the ratios will be meaningful in 2003. The debt-to-assets ratio will not be affected by the change since it looks at a specific point in time. The asset turnover is meaningful if it is compared to other nine-month pe riods or “scaled” to a full year by multiplying by 12/9. The net profit margin ratio is still meaningful since both the top and the bottom of the ratio are for the same time period.Req. 1The reason given seems to be internal to THQ since it will make it easier for THQ to provide “financial guidance” (ie. earnings forecasts). The change in year-end may be more useful to users if it enhances comparability with other companies.Req. 2The change in year-end would be reported on the Form 8-K.Req. 3Yes, all the ratios will be meaningful for the period. The debt-to-assets ratio will not be affected by the change since it looks at a specific point in time. The asset turnover is meaningful if it is compared to other three month periods or “scaled” to a full year by multiplying by 12/3. The net profit margin ratio is still meaningful since both the top and the bottom of the ratio are for the same time period.E5-82005Net profit margin = Net Income = $1,341 = .074 = 7.4%Sales Revenue $18,2362004Net profit margin = Net Income = $2,082 = .125 = 12.5%Sales Revenue $16,689Cendant Corporation’s net profit margin has decreased from 12.5% in 2004 to 7.4% in 2005. This means that in 2005, Cendant made about 7 cents of profit for each dollar of sales. The decrease in net profit margin indicates that Cendant’s performance of controlling expenses while generating sales deteriorated.E5-9Req. 1The company waited so long to issue the press release because it needed that time to determine the adjusting journal entries.Req. 2The 10-K is not filed at the same time as the press release because it takes time to determine the extra financial disclosures that are needed in the 10-K.Req. 3The annual report will be issued after the 10-K to allow time for printing.Req. 12008Asset turnover = Total Revenues = $1,132 = 2.87Average Total Assets ($402 + $386)/22007Asset turnover = Total Revenues = $1,064 = 2.72Average Total Assets ($380 + $402)/22008Net profit margin = Net Income = $37 = .033 = 3.3%Total Revenues $1,1322007Net profit margin = Net Income = $33 = .031 = 3.1%Total Revenues $1,064Req. 2The asset turnover ratio determines how well assets are used to generate sales. This analysis indicates that the company has increased its efficiency in using assets to generate sales, from 2.72 to 2.87.Net profit margin measures a company’s ability to control expenses while generating sales. This analysis indicates the company’s performance in this area has improved from 3.1% to 3.3%.Analysts would most likely increase their estimates of share value, since there was an increase in the net profit margin and the asset turnover ratio.Req. 12008Asset turnover = Sales Revenue = $4,225 = 1.98Average Total Assets ($2,284 + $1,990)/22007Asset turnover = Sales Revenue = $4,252 = 2.09Average Total Assets ($1,990 + $2,070)/22008Net profit margin = Net Income = $192 = .045 = 4.5%Sales Revenue $4,2252007Net profit margin = Net Income = $237 = .056 = 5.6%Sales Revenue $4,252Req. 2The asset turnover ratio determines how well assets are used to generate sales. This analysis indicates that the company has decreased its efficiency in using assets to generate sales from 2.09 in 2007 to 1.98 in 2008.Net profit margin measures a company’s ability to control expenses while generating sales. This analysis indicates that the company’s performance in this regard has declined from 5.6% in 2007 to 4.5% in 2008.Analysts would be concerned with the decrease in asset turnover (decreased sales per dollar invested in assets) and the declining net profit margin (less profit per dollar of sales). This would cause stock analysts to decrease their estimates of stock value. Req. 32008Debt-to-assets = Total Liabilities = $1,466 = .642 = 64.2%Total Assets $2,2842007Debt-to-assets = Total Liabilities = $1,220 = .613 = 61.3%Total Assets $1,990Req. 4The debt-to-assets ratio indicates the percentage of assets financed by debt as a sign of the company’s financing risk. This analysis indicates that the company h as increased its debt financing from 61.3% in 2007 to 64.2% in 2008. Analysts would likely decrease their estimates of RadioShack’s ability to repay lenders because the company increased its relative reliance on debt financing, making the company more risky.The effects of the transactions can be seen by making the related journal entries.a. dr Notes Payable (–L) (10)cr Cash (–A) (10)b. dr Cash (+A) (32)cr Accounts Receivable (–A) (32)E5-13E5-14Req. 1SPORTLIFE GYM CORPORATIONIncome StatementFor the Years Ended December 312010 2009Membership Revenue $ 399,000 $ 398,000Coaching Revenue 11,000 10,000Total Revenues 410,000 408,000Expenses:Coaching Expenses 221,000 219,400Facilities Expenses 22,000 22,000General Expenses 106,150 107,700Total Operating Expenses 349,150 349,100Income from Operations 60,850 58,900Other Revenues (Expenses)Interest Revenue 750 700Interest Expense (600) (15,000)Income before Income Tax Expense 61,000 44,600Income Tax Expense 20,000 14,000Net Income $ 41,000 $ 30,600Note: Facilities Expenses includes rent and depreciation, and General Expenses includes management salaries and general operating expenses.SPORTLIFE GYM CORPORATIONStatement of Stoc kholders’ EquityFor the Year Ended December 31, 2010Contributed Capital Retained EarningsBalances at December 31, 2009 $ 50,000 $ 50,000 Net Income 41,000 Dividends Declared (5,000) Issuance of Shares of Stock 164,000Buyback of Shares of Stock 0Balances at December 31, 2010 $ 214,000 $ 86,000E5-14 (continued)Req. 1 (continued)SPORTLIFE GYM CORPORATIONBalance SheetAt December 31Assets2010 2009 Current Assets:Cash $ 31,500 $ 30,000Accounts Receivable 2,500 2,000Supplies 13,000 13,000Prepaid Rent 3,000 3,000Total Current Assets 50,000 48,000 Equipment, net of accumulated depreciation of$20,000 and $10,000, respectively 330,000 340,000Other Noncurrent Assets 20,000 12,000Total Assets $ 400,000 $ 400,000 Liabilities and Stockholders’ EquityCurrent Liabilities:Accounts Payable $ 5,000 $ 6,000Unearned Revenue 72,000 80,000Income Taxes Payable 13,000 14,000Total Current Liabilities 90,000 100,000 Long-term Debt 10,000 200,000Total Liabilities 100,000 300,000Stockholders’ E quity:Contributed Capital 214,000 50,000Retained Earnings 86,000 50,000Total Stockholders’ E quity 300,000 100,000Total Liabilities and Stockholders’ E quity $ 400,000 $ 400,000Req. 2Two balance sheet accounts that changed significantly are Long-term Debt ($190,000 decrease) and Contributed Capital ($164,000 increase). These changes might be related in the sense that the cash contribution from stockholders ($164,000) was used to pay down the long-term debt.Two income statement accounts that changed significantly were Interest Expense and Income Tax Expense. Interest Expense decreased from $15,000 to $600, consistent with the reduction in long-term debt. The decreased Interest Expense contributed to amuch greater pre-tax income. Because of this, Income Tax Expense rose from $14,000 to $20,000.E5-14 (continued)Req. 32009Debt-to-assets = Total Liabilities = $300,000 = .750 = 75%Total Assets $400,0002010Debt-to-assets = Total Liabilities = $100,000 = .250 = 25%Total Assets $400,000The company’s debt-to-assets ratio fell from 75% in 2009 to 25% in 2010, indicating less financing risk for creditors (and investors).2009Asset turnover = Total Revenue = $408,000 = 1.02Average Total Assets ($400,000 + $400,000)/22010Asset turnover = Total Revenue = $410,000 = 1.03Average Total Assets ($400,000 + $400,000)/2The company’s asset turnover ratio improved by a very small amount. Using these rounded ratios, we see that the company is generating about one extra cent of sales per dollar of assets in 2010 as compared to 2009.2009Net profit margin = Net Income = $30,600 = .075 = 7.5%Total Revenue $408,0002010Net profit margin = Net Income = $41,000 = .100 = 10.0%Total Revenue $410,000The company has grown its net profit margin to 10.0% in 2010, indicating better management of expenses leading to a higher net income.E5-15Req. 1SPORTLIFE GYM CORPORATIONStatement of Financial PositionAt December 312010 2009AssetsOther Noncurrent Assets $ 20,000 $ 12,000 Equipment, net of accumulated depreciationof $20,000 and $10,000, respectively 330,000 340,000 Total Noncurrent Assets 350,000 352,000 Current Assets:Prepaid Rent 3,000 3,000 Supplies 13,000 13,000 Accounts Receivable 2,500 2,000 Cash 31,500 30,000 Total Current Assets 50,000 48,000 Total Assets $ 400,000 $ 400,000 Equity and LiabilitiesStockholders’ Equity:Contributed Capital $ 214,000 $ 50,000 Retained Earnings 86,000 50,000 Total Stockholders’ Equity300,000 100,000 Long-term Debt 10,000 200,000 Total Noncurrent Liabilities 10,000 200,000 Current Liabilities:Income Taxes Payable 13,000 14,000 Unearned Revenue 72,000 80,000 Accounts Payable 5,000 6,000 Total Current Liabilities 90,000 100,000 Total Liabilities 100,000 300,000 Total Liabilities and Stockholders’ E quity $ 400,000 $ 400,000E5-15 (continued)Req. 2SPORTLIFE GYM CORPORATIONStatement of Comprehensive IncomeFor the Years Ended December 312010 2009Membership Revenue $ 399,000 $ 398,000Coaching Revenue 11,000 10,000Total Revenues 410,000 408,000Expenses:Wages and Salaries Expenses 321,000 319,400Facilities Rent Expense 12,000 12,000Depreciation Expense 10,000 10,000General Operating Expenses 6,150 7,700Total Operating Expenses 349,150 349,100Income from Operations 60,850 58,900Other Revenues (Expenses)Interest Revenue 750 700Interest Expense (600) (15,000)Income before Income Tax Expense 61,000 44,600Income Tax Expense 20,000 14,000Net Income $ 41,000 $ 30,600Note: Wages and Salaries Expenses includes coaching and assistants wages and management salaries.E5-16ANSWERS TO COACHED PROBLEMSCP5-1The effects of the transactions can be seen by making the related journal entries.a. dr Accounts Receivable (+A) ................................... 7,208cr Marketing Revenue (+R,+SE) ..................... 7,208b. dr Cash (+A) (363)cr Contributed Capital (+SE) (363)c. dr Research and Development Expense (+E, –SE) 1,222cr Cash (–A) .................................................... 1,222CP5-2CP5-3Req. 1Best Buy appears to rely more on debt financing, as indicated by its higher debt-to-assets ratio. This ratio indicates that 42 percent of Best Buy’s assets were financed by liabilities, which suggests the company has a slightly higher risk of defaulting on its payments.Req. 2Best Buy is slightly more efficient in using its assets to generate sales, as suggested by the asset turnover ratio of 2.42, which is higher than GameStop Corp.’s ratio of 2.10. These ratios indicate that Best Buy generates about $2.42 in sales for each dollar invested in assets, while GameStop Corp. generates $2.10.。

(完整版)会计学课后习题答案

第一章总论【思考题】1．说明财务会计与管理会计的区别与联系。

答：财务会计与管理会计的区别可概括为；（1）财务会计以计量和传送信息为主要目标财务会计不同于管理会计的特点之一，是财务会计的目标主要是向企业的投资者、债权人、政府部门，以及社会公众提供会计信息。

从信息的性质看，主要是反映企业整体情况，并着重历史信息。

从信息的使用者看，主要是外部使用者，包括投资人、债权人、社会公众和政府部门等。

从信息的用途看，主要是利用信息了解企业的财务状况和经营成果。

而管理会计的目标则侧重于规划未来，对企业的重大经营活动进行预测和决策，以及加强事中控制。

（2）财务会计以会计报告为工作核心财务会计作为一个会计信息系统，是以会计报表作为最终成果。

会计信息最终是通过会计报表反映出来。

因此，财务报告是会计工作的核心。

现代财务会计所编制的会计报表是以公认会计原则为指导而编制的通用会计报表，并把会计报表的编制放在最突出的地位。

而管理会计并不把编制会计报表当做它的主要目标，只是为企业的经营决策提供有选择的或特定的管理信息，其业绩报告也不对外公开发表。

（3）财务会计仍然以传统会计模式作为数据处理和信息加工的基本方法为了提供通用的会计报表，财务会计还要运用较为成熟的传统会计模式作为处理和加工信息的方法。

传统会计模式也是历史成本模式，它依据复式簿记系统，以权责发生制为基础，采用历史成本原则。

（4）财务会计以公认会计原则和行业会计制度为指导公认会计原则是指导财务会计工作的基本原理和准则，是组织会计活动、处理会计业务的规范。

公认会计原则由基本会计准则和具体会计准则所组成。

这都是我国财务会计必须遵循的规范。

而管理会计则不必严格遵守公认的会计原则。

2．试举五个会计信息使用者，并说明他们怎样使用会计信息。

答：股东。

他们需要评价过去和预测未来。

有关年度财务报告是满足这些需要的最重要的手段，季度财务报告、半年度报告也是管理部门向股东报告的重要形式。

向股东提供这些报告是会计信息系统的传统职责，股东借助于财务报告反映的常规信息,获得有关股票交易和股利支付的情况，从而做出投资决策。

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习题一采用定期盘存制：对存货期末的影响=5000-10000+4000+8000（受托代销商品）-8000（代销商品款）+1000-2500=-2500说明期末存货多记了2500元，当期利润高估2500元，下一年利润少记2500元。

“存货”项目，反映企业期末在库、在途和在加工中的各项存货的可变现净值，包括各种材料、商品、在产品、半成品、包装物、低值易耗品、分期收款发出商品、委托代销商品、受托代销商品等。

本项目应根据“物资采购”、“原材料”、“低值易耗品”、“自制半成品”、“库存商品”、“包装物”、“分期收款发出而品”、“委托加工物资”、“委托代销商品”、“受托代销商品”、“生产成本”等科目的期末余额合计，减去“代销商品款”、“存货跌价准备”科目期末余额后的金额填列。

材料采用计划成本核算，以及库存商品采用计划成本或售价核算的企业，还应按加或减材料成本差异、商品进销差价后的金额填列。

习题二58325=3000+68000-12675注意：由于单价在加权平均时四舍五入，因此大家算的时候结果有些差异。

希望大家能够仔细看一下书，分清永续盘存制和实地盘存制的区别。

永续盘存下：销售毛利=82500-55770=26730 元定期盘存制下：销售毛利=82500-58325=24175 元在这两种方法下，采用永续盘存制的销售毛利比采用实地盘存制的销售毛利多了2555元，主要原因是在永续盘存制下，盘点数与账存数之间的差额2555元由管理费用负担，而定期盘存制下的差额由销售成本负担。

会计分录：入库：借:库存商品 68000贷：生产成本 68000发出：借:主营业务成本 55770 （永续盘存制）贷：库存商品 55770借:主营业务成本 58325 （实地盘存制）贷：库存商品 58325盘亏：借：待处理财产损益 2535 2555也对，因为计算时四舍五入会有差异贷：库存商品 2535习题三1、（1）加权平均法：单位成本=（15000+3000×2.5+4000×2.6+2500×3.2+6000×2.8）÷(5000+3000+4000+2500+6000)=2.81 (元)存货发出成本=99000÷6×2.81=46365 元期末存货成本=(5000+3000+4000+2500+6000-16500) ×2.81=11240 元16500=99000÷6（2）先进先出法：期末存货成本=4000×2.8=11200 元存货发出成本=57700-11200=46500 元4000=5000+3000+4000+2500+6000-1650057700=15000+3000×2.5+4000×2.6+2500×3.2+6000×2.8（3）后进先出法：期末存货成本=4000×3=12000 元多800元，应交所得税多交264元，影响现金流多流出264元。

3、如果物价不断上涨，应该采取后进先出法，这样，可以将成本高的存货先发出去，毛利低，可以少交所得税，减少现金流出。

习题四1、存货对利润的影响主要是通过对销售成本的影响，期末存货成本的少计，意味着销售成本的多计；期末存货的多计，意味着销售成本的少计，最后影响到利润的正确性。

20×4年与20×6年调整后的利润表如下：利润表售毛利率分别为42%、40%和39%，应该说经营状况保持平稳。

习题五1、注意：本公司采用的是定期盘存制，因此在用后进先出法算存货成本与在永续盘存制下不同，详见课本P131下面销售量=1500+6000+6500+2000=16000 千克期末结余=5000+2500+7500+5000+2500-16000=6500 千克销售收入=1500×4.2+6000×4.4+6500×4.5+2000×5=71950 元（1）先进先出法期末存货成本=2500×3.5+4000×3=20750 元发出存货成本=(5000×3.5+2500×2.5+7500×2.8+5000×3+2500×3.5)-20750 =47750 元销售毛利=71950-47750=24200 元（2）后进先出法期末存货成本=5000×3.5+1500×2.5=21250 元发出存货成本=(5000×3.5+2500×2.5+7500×2.8+5000×3+2500×3.5)-21250 =47250 元销售毛利=71950-47250=24700 元2、期末存货成本=4000×3=12000 元销售成本=(5000×3.5+2500×2.5+7500×2.8+5000×3)-12000=47750 元销售毛利=71950-47750=24200 元3、（1）先进先出法期末存货成本=5000×3.5+4000×3=29500 元发出存货成本=(5000×3.5+2500×2.5+7500×2.8+5000×3+5000×3.5)-29500 =47750 元销售毛利=71950-47750=24200 元（2）后进先出法期末存货成本=5000×3.5+2500×2.5+1500×2.8=27950 元发出存货成本=(5000×3.5+2500×2.5+7500×2.8+5000×3+5000×3.5)-27950 =49300 元销售毛利=71950-49300 =22650元先进先出法下，3与1比，毛利相差 0后进先出法下，3与1比，毛利相差2050元习题六1、注意：大家在做这道题的时候，都没有考虑增值税。

（1）借：材料采购 100400应交税费—应交增值税（进项税） 17748贷：应付账款 118148借：原材料 96000材料成本差异 4400贷：材料采购 100400（2）借：原材料 24000贷：应付账款 24000（3）借：应付账款 118148贷：银行存款118148（4）借：原材料 2400材料成本差异 200贷：材料采购 2600（5）借：材料采购 25520应交税费—应交增值税（进项税） 4338.4贷：银行存款 29858.4（6）借：生产成本—A 72000—B 60000贷：原材料 1320002、材料成本差异率=（960+4400+200）÷（24000+96000+2400）=4.54%3、发出存货应负担的差异=132000*4.54%=5992.8 元借：生产成本—A 3268.8—B 2724贷：原材料 5992.8注意：1、暂估入库的不应分摊材料成本差异。

例如本题的（2）中业务，所以计算成本差异率时，分母中不包含24000。

2、未入库的也不分摊材料成本差异。

比如本题的（5）业务3、存货项目6月末的余额=（24000+96000+2400-132000）+（132000+5992.8）+25520+（960+4400+200-5992.8）=177480 元习题七直接法：20×4年借：资产减值损失 10000贷：存货 10000备抵法：20×4年借：资产减值损失 10000贷：存货跌价准备 1000020×5年借：存货跌价准备 10000贷：资产减值损失 10000习题八注意：存货期末计价时如果高估的话，那么销售成本将被低估，本题的思路是将后进先出法、加权平均法下算的存货价值与先进先出法下的存货价值比较，他们之间的差额将影响销售成本，进而影响利润。

例如，若后进先出法下的期末存货价值比先进先出法下的多3000，那么说明后进先出法下的销售成本比先进先出法下少3000，则利润比先进先出法下多3000.与先进先出法比：差额毛利后进先出法20×4年 176000-148000=28000 84000-28000=5600020×5年 180000-150000=30000 60000-30000=3000020×6年 170000-180000=-10000 40000-（-10000）=50000 合计 136000加权平均法20×4年 176000-152000=24000 84000-24000=6000020×5年 180000-160000=20000 60000-20000=4000020×6年 170000-172000=-2000 40000-（-2000）=42000 合计 142000成本与市价孰低法：20×4年 176000-176000=0 84000- 0 =8400020×5年 180000-180000=0 60000- 0 =6000020×6年 170000-164000=6000 40000-6000=34000 合计 178000习题九单位成本=（30000+90000）/(4000+140000)=0.67 元销售成本=80000*0.67=53600 元库存存货=120000-53600=66400 元习题十估计毛利率=（92000+117000+97000）/(408000+92000+403000+117000+413000+97000)*100%=20%（也可以每个月分别算毛利率，然后求平均数）销售成本=（112000-2000）-（112000-2000）*20%=88000 元库存存货=20000+78000-3000+5000-88000=12000 元（损失成本）。