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—32
Chapter2
随堂练习：2—35 2—38
课后练习：2—36
Chapte3
随堂练习：3—18 3—21 3—27 3—30 3—31 3—37 3—39
课后练习：3—36
Chapte4
随堂练习：4—28 4—29 4—30 4—35
课后练习：4—42
Chapter5
随堂练习：5—37 5—38 5—39 5—41
课后练习：5—58
Chapter6
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—86
Chapter7
随堂练习：7—42 7—43 7—58
课后练习：7—28
Chapter8
随堂练习：8—33 8—32
课后练习：8—44
Chapter9
随堂练习：9—26 9—28 9—29 9—45 9—57
课后练习：9—49 9—58
Chapter10 ：无
Chapter11
随堂练习：11—52
课后练习：11—43 11—46 11—47
Chapter12
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
Chapter1
1-24
ALBANY CORPORATION
Balance Sheet
March 31, 20X1
Liabilities and
Assets Stockholders' Equity
Cash $ 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 20,000
Total $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 = 92,000
Note: Event 5 requires no change in the balance sheet.
1-25
BROADWAY CORPORATION
Balance Sheet
November 30, 20X1
Liabilities and
Liabilities and
Assets Stockholders’ Equity
Cash $ 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 230,000
Total $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 = 213,000
Note: Event 4 requires no change in the balance sheet.
Chapter2
(无答案)
Chapter3
3-36
(30-45 min.) A nswers are in thousands of dollars.
1. a. Inventory 550
Accounts payable 550 Acquisition of inventories
b. Accounts receivable 800
Sales 800 Sales on account
c. Cost of goods sold 440
Inventory 440 Cost of inventory sold
d. Cash 80
Note payable 80 Borrowed from a supplier on
June 1, 20X8. Four-year note,
interest at 15%, and principal
payable at end of four years
e. Prepaid rent 25
Cash 25 Paid rent in advance
f. Wages expense 165