会计学原理第3章习题答案
会计学原理--教材第三章复式记账答案
习题一数据依次为：1920; 6300; 6740；15100 ；11000; 9860；13200；43000习题二(1) AH(2) IB（3）AF（4）I B （假设本月工资已经支付）（5）AD（6）AD（7）I B （文具用品当时就被领用）（8）CB（9）AB（10）AD习题三（1）借：主营业务成本28000贷：银行存款28000 （2）借：银行存款100000贷：短期借款100000 （3）借：银行存款200000贷：实收资本200000 （4）借：固定资产370000贷：应付账款370000 （5）借：应付账款58000贷：银行存款58000 （6）借：库存现金96750贷：银行存款96750 借：主营业务成本96750贷：应付职工薪酬96750借：应付职工薪酬96750贷：库存现金96750 （7）借：原材料66700贷：银行存款66700 （8）借：银行存款294560贷：主营业务收入294560 （9）借：主营业务成本89600贷：银行存款89600（10）借：主营业务成本73200贷：原材料72300习题四（1）借：财务费用26600贷：银行存款26600 （2）借：固定资产54800贷：应付账款54800(3)借: 银行存款 54000贷：应收账款54000(4)借::原材料 47000贷：银行存款 47000(5)借: :银行存款350000贷：主营业务收入350000(6) 借:主营业务成本 10780贷：银行存款 10780 （假设本月工资本月支付）(7)借: 主营业务成本75800贷：银行存款75800(8) 借：主营业务成本 128900贷：原材料1289002.借方 银行存款 贷方期初余额 45600(3) 54000(1) 26600 (5) 350000(4)47000(6) 10780(7)75800本期发生额404000 期末余额：289420本期发生额160180借方应收账款 贷方(6)10780(7)75800(8)128900期末余额：215480借方财务费用贷方(1) 26600期末余额：26600至善公司8月份账户本期发生额对照表75000 7500027000 2700015000 15000 500005000050000 50000 128000 62000 190000习题五1①借：银行存款贷：实收资本投资者投入资本750000。
会计学原理Financial-Accounting-by-Robert-Libby第八版-第三章-答案
会计学原理Financial-Accounting-by-Rob ert-Libby第八版-第三章-答案Chapter 3Operating Decisions andthe Accounting SystemANSWERS TO QUESTIONS1. A typical business operating cycle for a manufacturer would be as follows:inventory is purchased, cash is paid to suppliers, the product is manufactured and sold on credit, and the cash is collected from the customer.2. The time period assumption means that the financial condition andperformance of a business can be reported periodically, usually every month, quarter, or year, even though the life of the business is much longer.3. Net Income = Revenues + Gains - Expenses - Losses.Each element is defined as follows:Revenues -- increases in assets or settlements of liabilities from ongoing operations.Gains -- increases in assets or settlements of liabilities from peripheral transactions.Expenses -- decreases in assets or increases in liabilities from ongoingoperations.Losses -- decreases in assets or increases in liabilities from peripheraltransactions.4. Both revenues and gains are inflows of net assets. However, revenuesoccur in the normal course of operations, whereas gains occur from transactions peripheral to the central activities of the company. An example is selling land at a price above cost (at a gain) for companies not in the business of selling land.Both expenses and losses are outflows of net assets. However, expenses occur in the normal course of operations, whereas losses occur from transactions peripheral to the central activities of the company. An example is a loss suffered from fire damage.5. Accrual accounting requires recording revenues when earned andrecording expenses when incurred, regardless of the timing of cash receipts or payments. Cash basis accounting is recording revenues when cash is received and expenses when cash is paid.Financial Accounting, 8/e 3-2 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Financial Accounting, 8/e3-3© 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.6. The four criteria that must be met for revenue to be recognized under theaccrual basis of accounting are (1) delivery has occurred or services have been rendered, (2) there is persuasive evidence of an arrangement for customer payment, (3) the price is fixed or determinable, and (4) collection is reasonably assured.7. The expense matching principle requires that expenses be recorded whenincurred in earning revenue. For example, the cost of inventory sold during a period is recorded in the same period as the sale, not when the goods are produced and held for sale.8. Net income equals revenues minus expenses. Thus revenues increase netincome and expenses decrease net income. Because net income increases stockholders’ equity, revenues increase stockholders’ equity and expenses decrease it.9. Reve nues increase stockholders’ equity and expenses decreasestockholders’ equity. To increase stockholders’ equity, an account must be credited; to decrease stockholders’ equity, an account must be debited. Thus revenues are recorded as credits and expenses as debits. 10.11.12.13. Total net profit margin ratio is calculated as Net Income Net Sales (orOperating Revenues). The net profit margin ratio measures how much of every sales dollar is profit. An increasing ratio suggests that the company is managing its sales and expenses effectively.ANSWERS TO MULTIPLE CHOICE1. c2. a3. b4. b5. c6. c7. d8. b9. a10. bFinancial Accounting, 8/e 3-4 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Authors' Recommended Solution Time(Time in minutes)* Due to the nature of this project, it is very difficult to estimate the amount of time students will need to complete the assignment. 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. For example, when our goal is to sharpen research skills, we devote class time discussing research strategies. When we want the students to focus on a real accounting issue, we offer suggestions about possible companies or industries.Financial Accounting, 8/e 3-5 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Financial Accounting, 8/e 3-6© 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.MINI-EXERCISESM3–1.TERMG (1) LossesC (2) Expense matching principle F (3) RevenuesE (4) Time period assumption B(5) Operating cycleM3–2.Cash Basis Income StatementAccrual Basis Income StatementRevenues: Cash sales Customer deposits$8,000 5,000 Revenues: Sales to customers$18,000 Expenses:Inventory purchases Wages paid 1,000 900 Expenses: Cost of sales Wages expense Utilities expense 9,000 900 300Net Income$11,100Net Income $7,800Revenue Account Affected Amount of Revenue Earned in JulyM3–4.Expense Account Affected Amount of Expense Incurred in JulyFinancial Accounting, 8/e 3-7 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.a. Cash (+A) ............................................................................ 15,000Games Revenue (+R, +SE) .......................................... 15,000 b. Cash (+A) ............................................................................ 3,000Accounts Receivable (+A) ................................................ 5,000 Sales Revenue (+R, +SE) ............................................. 8,000 c. Cash (+A) ............................................................................ 4,000Accounts Receivable (-A) ........................................... 4,000 d. Cash (+A) ............................................................................ 2,500Unearned Revenue (+L) ............................................... 2,500 M3–6.e. Cost of Goods Sold (+E, -SE)........................................... 6,800Inventory (-A) ............................................................... 6,800 f. Accounts Payable (–L) (800)Cash (-A) (800)g. Wages Expense (+E, -SE) ................................................. 3,500Cash (-A) ...................................................................... 3,500 h. Insurance Expense (+E, -SE) . (500)Prepaid Expenses (+A) ...................................................... 1,00 Cash (-A) ...................................................................... 1,500 i. Repairs Expense (+E, -SE) .. (700)Cash (-A) (700)j. Utilities Expense (+E, -SE) (900)Accounts Payable (+L) (900)Financial Accounting, 8/e 3-8 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Transaction (c) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.M3–8.Transaction (h) results in an increase in an asset (prepaid expenses) and a decrease in an asset (cash). Therefore, the net effect on assets is 500.Financial Accounting, 8/e 3-9 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.Craig’s Bowling, Inc.Income StatementFor the Month of July 2014Revenues:Games revenue $15,000Sales revenue 8,000Total revenues 23,000Expenses:Cost of goods sold 6,800Utilities expense 900Wages expense 3,500Insurance expense 500Repairs expense 700Total expenses 12,400Net income $ 10,600M3–10.Financial Accounting, 8/e 3-10 © 2014 by McGraw-Hill Global Education Holdings, LLC. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.M3–11.These results suggest that Jen’s Jewelry Company earned approximately $0.31 for every dollar of revenue in 2015, and over time, the ratio has improved. Jen’s has become more effective at managing sales and expenses.As additional analysis:Between 2013 to 2014 and 2014 to 2015, sales have increased at a lower percentage than net income. This suggests that the company has been more effective at controlling expenses than generating revenues.EXERCISESE3–1.TERMK (1) ExpensesE (2) GainsG (3) Revenue realization principleI (4) Cash basis accountingM (5) Unearned revenueC (6) Operating cycleD (7) Accrual basis accountingF (8) Prepaid expensesJ (9) Revenues - Expenses = Net IncomeL (10) Ending Retained Earnings =Beginning Retained Earnings + Net Income - Dividends DeclaredE3–2.Req. 1Cash Basis Income StatementAccrual Basis Income StatementRevenues:Cash sales Customer deposits $500,00070,000Revenues:Sales tocustomers$750,000Expenses:Inventory purchases Wages paidUtilities paid90,000180,30017,200Expenses:Cost of salesWages expenseUtilities expense485,000184,00019,130Net Income $282,500 Net Income $61,870Req. 2Accrual basis financial statements provide more useful information to external users. Financial statements created under cash basis accounting normally postpone (e.g., $250,000 credit sales) or accelerate (e.g., $70,000 customer deposits) recognition of revenues and expenses long before or after goods andservices are produced and delivered (until cash is received or paid). They also do not necessarily reflect all assets or liabilities of a company on a particular date.Activity Revenue AccountAmount of RevenueActivity Expense AccountAmount of ExpenseE3–5.Transaction (k) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.* A loss affects net income negatively, as do expenses.E3–6.Transaction (f) results in an increase in an asset (property, plant, and equipment) and a decrease in an asset (cash). Therefore, there is no net effect on assets.E3–7.(in thousands)a. Plant and equipment (+A) (636)Cash ( A) (636)Debits equal credits. Assets increase and decrease by the same amount.b. Cash (+A) (181)Short-term notes payable (+L) (181)Debits equal credits. Assets and liabilities increase by the same amount.c. Cash (+A) ..........................................................................Accounts receivable (+A) ................................................ 10,765 28,558Service revenue (+R, +SE) ........................................ 39,323 Debits equal credits. Revenue increases retained earnings (part of stockholders' equity). Stockholders' equity and assets increase by the same amount.E3–7. (continued)d. Accounts payable (-L) ..................................................... 32,074Cash (-A) ................................................................... 32,074 Debits equal credits. Assets and liabilities decrease by the same amount.e. Inventory (+A) ................................................................... 32,305Accounts payable (+L) .............................................. 32,305 Debits equal credits. Assets and liabilities increase by the same amount.f. Wages expense (+E, -SE) ............................................... 3,500Cash (-A) ................................................................... 3,500 Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.g. Cash (+A) .......................................................................... 39,043Accounts receivable (-A) ....................................... 39,043 Debits equal credits. Assets increase and decrease by the same amount.h. Fuel expense (+E, -SE) (750)Cash (-A) (750)Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.i. Retained earnings (-SE) (597)Cash (-A) (597)Debits equal credits. Assets and stock holders’ equity decrease by thesame amount.j. Utilities expense (+E, -SE) (68)Cash (-A) ................................................................... Accounts payable (+L) .............................................. 55 13Debits equal credits. Expenses decrease retained earnings (part of stockholders' equity). Together, stockholders' equity and liabilities decrease by the same amount as assets.E3–8.Req. 1a.Cash (+A) ................................................................... 2,300,000Short-term note payable (+L) ........................ 2,300,000 Debits equal credits. Assets and liabilities increase by the same amount.b.Equipment (+A) ......................................................... 98,000Cash (-A) ........................................................ 98,000 Debits equal credits. Assets increase and decrease by the same amount.c.Merchandise inventory (+A) .................................... 35,000Accounts payable (+L) .................................. 35,000 Debits equal credits. Assets and liabilities increase by the same amount.d.Repairs (or maintenance) expense (+E, -SE) ......... 62,000Cash (-A) ........................................................ 62,000 Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.e.Cash (+A) ................................................................... 390,000Unearned pass revenue (+L) ......................... 390,000 Debits equal credits. Since the season passes are sold before Vail Resorts provides service, revenue is deferred until it is earned. Assets andliabilities increase by the same amount.f.Two transactions occur:(1) Accounts receivable (+A) (800)Ski shop sales revenue (+R, +SE) (800)Debits equal credits. Revenue increases retained earnings (a part ofstockholders' equity). Stockholders' equity and assets increase by thesame amount.(2) Cost of goods sold (+E, -SE) (500)Merchandise inventory (-A) (500)Debits equal credits. Expenses decrease retained earnings (a part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.E3–8. (continued)g.Cash (+A) ................................................................... 320,000Lift revenue (+R, +SE) .................................... 320,000 Debits equal credits. Revenue increases retained earnings (a part ofstockholders' equity). Stockholders' equity and assets increase by thesame amount.h.Cash (+A) ................................................................... 3,500Unearned rent revenue (+L) .......................... 3,500 Debits equal credits. Since the rent is received before the townhouse isused, revenue is deferred until it is earned. Assets and liabilities increase by the same amount.i. Accounts payable (-L) ............................................. 17,500Cash (-A) ........................................................ 17,500 Debits equal credits. Assets and liabilities decrease by the same amount. j.Cash (+A) . (400)Accounts receivable (-A) (400)Debits equal credits. Assets increase and decrease by the same amount. k.Wages expense (+E, -SE) ........................................ 245,000Cash (-A) ........................................................ 245,000 Debits equal credits. Expenses decrease retained earnings (a part ofstockholders' equity). Stockholders' equity and assets decrease by thesame amount.Req. 22/1 Rent expense (+E, -SE) (275)Cash (-A) (275)2/2 Fuel expense (+E, -SE) (490)Accounts payable (+L) (490)2/4 Cash (+A) (820)Unearned revenue (+L) (820)2/7 Cash (+A) (910)Transport revenue (+R, +SE) (910)2/10 Advertising expense (+E, -SE) (175)Cash (-A) (175)2/14 Wages payable (-L) ......................................................... 2,300Cash (-A) ......................................................... 2,3002/18 Cash (+A) ..........................................................................Accounts receivable (+A) ................................................ 1,600 2,200Transport revenue (+R, +SE) ......................... 3,800 2/25 Parts supplies (+A) .......................................................... 2,550Accounts payable (+L) ................................... 2,550 2/27 Retained earnings (-SE) .. (200)Dividends payable (+L) (200)Req. 1 and 2Accounts Unearned Fee NoteAdditional Paid-inRebuilding Fees RentItem (f) is not a transaction; there has been no exchange.E3–10. (continued)Req. 3Net income using the accrual basis of accounting:Revenues $19,850 ($19,000 + $850)– Expenses 16,900 ($16,500 + $400)Net Income $ 2,950Assets = Liabilities + Stockholders’ Equity$12,090 $ 7,700 $ 1,70024,800 4,440 7,8202,460 48,500 9,36010,420 2,950 netincome7,40025,300$82,470 $60,640 $21,830Req. 4Net income using the cash basis of accounting:Cash receipts $27,650 (transactions a through d)–Cash disbursements 19,760 (transactions g, i, and k)Net Income $ 7,890Cash basis net income ($7,890) is higher than accrual basis net income ($2,950) because of the differences in the timing of recording revenues versus receipts and expenses versus disbursements between the two methods. The $7,800 higher amount in cash receipts over revenues includes cash received prior to being earned (from (b), $600) and cash received after being earned (in (d), $7,200). The $2,860 higher amount in cash disbursements over expenses includes cash paid after being incurred in the prior period (in (g), $2,300), plus cash paid for supplies to be used and expensed in the future (in (k), $960), less an expense incurred in January to be paid in February (in (e), $400).STACEY’S PIANO REBUILDING COMPANYIncome Statement (unadjusted)For the Month Ended January 31, 2014 Operating Revenues:Rebuilding fees revenue $ 19,000 Total operating revenues 19,000 Operating Expenses:Wages expense 16,500 Utilities expense 400 Total operating expenses 16,900 Operating Income 2,100 Other Item:Rent revenue 850 Net Income $ 2,950Req. 1 and 2Common Additional RetainedFood Sales Revenue Catering Sales RevenueE3–14.Req. 1TRAVELING GOURMET, INC.Income Statement (unadjusted)For the Month Ended March 31, 2014 Revenues:Food sales revenueCatering sales revenueTotal revenues Expenses:Supplies expenseUtilities expenseWages expenseFuel expenseTotal costs and expenses $ 11,9004,20016,10010,8304206,28036317,893Net Loss $ (1,793) Req. 2Transaction O, I, or F Activity (or No Effect) on Statement ofDirection and AmountReq. 3The company generated a small loss of 1,793 during its first month of operations, before making any adjusting entries. The adjusting entries for use of the building and equipment and interest expense on the borrowing will increase the loss. Cash flows from operating activities were also negative at $2,973 (= + 11,900 + 2,600 –10,830 –363 –6,280) . So far the company does not appear to be successful, but it is only in its first month of operating a retail store. If sales can be increased without inflating fixed costs (particularly salaries expense), the company may soon turn a profit. It is not unusual for small businesses to report a loss or have negative cash flows from operations as they start up operations.E3–15.Req. 1Transaction Brief Explanationa Issued 10,000 shares of common stock to shareholders for $82,000cash.b Purchased store fixtures for $15,400 cash.c Purchased $24,800 of inventory, paying $6,200 cash and thebalance on account.d Sold $14,000 of goods or services to customers, receiving $9,820cash and the balance on account. The cost of the goods sold was$7,000.e Used $1,480 of utilities during the month, not yet paid.f Paid $1,300 in wages to employees.g Paid $2,480 in cash for rent, $620 related to the current month and$1,860 related to future months.h Received $3,960 cash from customers, $1,450 related to currentsales and $2,510 related to goods or services to be provided in thefuture.Req. 2Kate’s Kite CompanyIncome StatementFor the Month Ended April 30, 2014Sales Revenue Expenses:Cost of salesWages expenseRent expenseUtilities expenseTotal expenses $ 15,4507,0001,3006201,48010,400Net Income $ 5,050Kate’s Kite CompanyBalance SheetAt April 30, 2014Assets Liabilities and Shareholders’ Equity Current Assets: Current Liabilities:Cash $70,400 Accounts payable $20,080 Accounts receivable 4,180 Unearned revenue 2,510 Inventory 17,800 Total current liabilities 22,590 Prepaid expenses 1,860 Shareholders’ Equity:Total current assets 94,240 Common stock 10,000 Store fixtures 15,400 Additional paid-in capital 72,000Retained earnings 5,050Total shareholders’equity87,050Total Assets $109,640 Total Liabilities &Shareholders’ Equity$109,640E3–16.Req. 1Assets = Liabilities + Stockholders’ Equity $ 3,200 $ 2,400 $ 800 8,000 5,600 4,0006,400 1,600 3,200 $17,600 $9,600 $ 8,000Req. 2Accounts Long-TermAccounts Unearned Long-TermAdditionalConsulting Fee InvestmentRent ExpenseE3–16. (continued)Req. 3Revenues $58,400 ($58,000 from sales + $400 on investments)– Expenses 56,400 ($36,000 + $12,000 + $800 + $7,600)Net Income $ 2,000Assets = Liabilities + Stockholders’ Equity$ 1,120 $ 1,600 $ 80012,400 7,200 4,0006,400 1,600 2,7202,000 net income $19,920 $10,400 $ 9,520 Req. 4Net Profit Margin = Net Income = $2,000 = 0.0345Ratio Sales (Operating) Revenues $58,000* or 3.45% * The $400 of investment income is not an operating revenue and is not included in the computation.The increasing trend in the net profit margin ratio (from 2.5% in 2013 to 2.9% in 2014 and then to 3.45% in 2015) suggests that the company is managing its sales and expenses more effectively over time.E3–17.Req. 1Accounts receivable increases with customer sales on account and decreases with cash payments received from customers.Prepaid expenses increase with cash payments of expenses related to future periods and decrease as these expenses are incurred over time.Unearned subscriptions increase with cash payments received from customers for goods or services to be provided in the future and decreases when those goods or services are provided.Req. 2Trade Accounts ReceivablePrepaidExpensesUnearnedSubscriptionsComputations:Beginning + “+”-“-”= EndingTrade accounts receivable 717 + 5,240 -??==6935,264Prepaid expenses 95 + 203 -??==107191Unearned subscriptions 224 + 2,690 -??==2312,683E3–18.ITEM LOCATION1. Description of a company’sprimary business(es). Letter to shareholders;Management’s Discussion and Analysis; Summary of significant accounting policies note2. Income taxes paid. Notes; Statement of cash flows3. Accounts receivable. Balance sheet4. Cash flow from operatingactivities.Statement of cash flows5. Description of a company’srevenue recognition policy. Summary of significant accounting policies note6. The inventory sold during theyear.Income statement (Cost of Goods Sold)7. The data needed to compute thenet profit margin ratio.Income statementPROBLEMSP3-1.Transactions Debit Credita. Example: Purchased equipment for use in the business;5 1, 8paid one-third cash and signed a note payable for thebalance.b. Paid cash for salaries and wages earned by employees thisperiod.15 1 c. Paid cash on accounts payable for expensesincurred last period.7 1d. Purchased supplies to be used later; paid cash. 3 1e. Performed services this period on credit. 2 14f. Collected cash on accounts receivable for servicesperformed last period. 1 2g. Issued stock to new investors. 1 11, 12h. Paid operating expenses incurred this period.15 1i. Incurred operating expenses this period to be paidnext period.15 7 j. Purchased a patent (an intangible asset); paid cash. 6 1 k. Collected cash for services performed this period. 1 14 l. Used some of the supplies on hand for operations.15 3 m. Paid three-fourths of the income tax expense for the year;the balance will be paid next year.16 1, 10 n. Made a payment on the equipment note in (a); the paymentwas part principal and part interest expense.8, 17 1 o. On the last day of the current period, paid cash for aninsurance policy covering the next two years. 4 1a. Cash (+A) ........................................................................... 40,000Common stock (+SE) (20)Additional paid-in capital (+SE) ................................ 39,980 b. Cash (+A) ........................................................................... 60,000Note payable (long-term) (+L) ..................................... 60,000 c. Rent expense (+E, -SE) .................................................... 1,500Prepaid rent (+A) ............................................................... 1,500 Cash (-A) ...................................................................... 3,000 d. Prepaid insurance (+A) ..................................................... 2,400Cash (-A) ..................................................................... 2,400 e. Furniture and fixtures (or Equipment) (+A) ..................... 15,000Accounts payable (+L) ............................................... 12,000Cash (-A) ..................................................................... 3,000 f. Inventory (+A) .................................................................... 2,800Cash (-A) ..................................................................... 2,800 g. Advertising expense (+E, -SE) .. (350)Cash (-A) (350)h. Cash (+A) (850)Accounts receivable (+A) (850)Sales revenue (+R, +SE) ............................................ 1,700 Cost of goods sold (+E, -SE) . (900)Inventory (-A) (900)i. Accounts payable (-L) ...................................................... 12,000Cash (-A) ..................................................................... 12,000 j. Cash (+A) (210)Accounts receivable (-A) (210)。
会计学原理课后习题及答案(完整资料).doc
【最新整理，下载后即可编辑】课后习题及答案第二章课后习题及答案习题一：【解答】收付实现制：5月份的收入＝300000＋5000＋180000＝485000（元）5月份的费用＝144000+7000＋60000＋3800＝214800（元）5月份的利润＝485000－214800＝270200（元）权责发生制：5月份的收入＝500000＋8000＋30000＝538000（元）5月份的费用＝240000+7000＋3000＋2000＝252000（元）5月份的利润＝538000－252000＝286000（元）习题二2016年9月末资产总额=476000 元负债总额=107000 元所有者权益=343000+（30000-4000）=369000 元第三章课后习题及答案习题一【解答】A=350000-450000+320000=220000（元）B=680000+410000-360000=730000（元）C=6000000-1500000+500000=5000000（元）D=600000+200000-400000=400000(元)E=950000+1050000-1460000=540000（元）习题二【解答】1.登记期初余额（2）借：生产成本40000贷：原材料40000（3）借：原材料10000贷：银行存款10000（4）借：固定资产100000贷：银行存款100000（5）借：应付账款13000贷：银行存款13000（6）借：生产成本25000贷：原材料25000（7）借：银行存款3000贷：应收账款3000（8）借：短期借款12000应付账款4000贷：银行存款16000（9）借：银行存款20000贷：实收资本20000（10）借：银行存款14000贷：应收账款14000（2）登记账户，计算发生额及期末余额（见上述T字账）（3）编制总分类账发生额和余额试算平衡表某公司总分类账发生额和余额试算平衡表习题三【解答】1.编制会计分录（1）借：原材料——乙 48000 ——丙 25000 贷：应付账款——红光工厂 73000 （2）借：应付账款——兴华工厂 20000贷：银行存款 20000 （3）借：原材料——丙1500 贷：应付账款——新飞工厂 1500 （4）借：生产成本179000贷：原材料——甲 140000——乙 36000 ——丙 30002.用丁字账开设并登记“原材料”和“应付账款”总分类账及所属明细分类账，计算各账户的发生额和期末余额。
会计学原理第三章课后答案
会计学原理第三章课后答案第三章3-1:练习借贷记账法的运用(一)编制会计分录:题号分录题号分录借:库存现金 300 借:银行存款 15,000 1 6 贷:银行存款 300 贷:短期借款15,000借:其他应收款 300 借:应付账款 12,000 2 7 贷:库存现金 300 贷:银行存款12,000借:应交税费 2,000 借:生产成本 16,000 3 8 贷:银行存款 2,000 贷:原材料16,000借:原材料 8,000 借:银行存款 2,900 4 9 贷:应付账款 8,000 贷:应收账款2,900借:固定资产 2,000 借:短期借款 9,000 5 10 贷:银行存款 2,000 贷:银行存款 9,000(二)开设并登记T型账(没有发生额的省略):借库存现金贷借银行存款贷期初余额 100 期初余额 18,0001、 3002、 300 6、 15,000 1、 3009、 2,900 3、 2,0005、 2,0007、 12,00010、 9,000本期发生额 300 本期发生额 300 本期发生额 17,900 本期发生额 25,300 期末余额 100 期末余额 10,600借应收账款贷借其他应收款贷期初余额 2,900 期初余额 1,0009、 2,900 2、 300本期发生额 2,900 本期发生额 300 期末余额 0 期末余额 1,300借原材料贷借生产成本贷期初余额 26,000 8、 16,000 4、 8,000 8、16,000 本期发生额 8,000 本期发生额16,000 本期发生额16,000 期末余额18,000 期末余额 16,000借固定资产贷借短期借款贷期初余额 450,000 期初余额 9,000 5、2,000 10、 9,000 6、 15,000 code certificate, tax registration certificate, legal persons or persons in charge of identity documents, articles of incorporation, verification report, credit card and other information; 2, the business unit financial information, including financial reports, accounting records, bank account statements, or the transaction flow, upstream and本期发生额 2,000 本期发生额 9,000 本期发生额 15,000 期末余额 452,000 期末余额 15,000借应付账款贷借应交税费贷期初余额 4,000 期初余额 2,000 7、 12,000 4、 8,000 3、 2,000本期发生额12,000 本期发生额 8,000 本期发生额 2,000期末余额 0 期末余额 0期初余额本期发生额期末余额账户名称借方贷方借方贷方借方贷方库存现金 100 300 300 100 银行存款 18,000 17,900 25,300 10,600 应收账款2,900 2,900 0 其他应收款 1,000 300 1,300 原材料 26,000 8,000 16,000 18,000 库存商品 10,000 10,000 生产成本 16,000 16,000 固定资产 450,000 2,000 452,000 短期借款 9,000 9,000 15,000 15,000 应付账款 4,000 12,0008,000 应交税费 2,000 2,000 实收资本 450,000 450,000 盈余公积 32,00032,000 本年利润 11,000 11,000合计 508,000 508,000 67,500 67,500 508,000 508,000第五章:练习账户按经济内容和用途结构分类经济内容资产负债所有者成本损益用途结构账户账户权益账户账户账户 1、盘存账户 5、9、20、22 2、结算账户 1、6 2、3、13 3、资本账户 11、16 4、跨期摊配账户 15 10 5、对外投资账户 23 6、集合分配账户 4 7、成本计算账户 18 8、集合配比账户 8、12、14、17 9、财务成果账户 7 10、计价对比账户 11、待处理账户 24 12、调整账户 19 21 code certificate, taxregistration certificate, legal persons or persons in charge of identity documents, articles of incorporation, verification report, credit card and other information; 2, the business unit financial information, including financial reports, accounting records, bank account statements, or the transaction flow, upstream andcode certificate, tax registration certificate, legal persons or persons in charge of identity documents, articles of incorporation, verification report, credit card and other information; 2, the business unit financial information, including financial reports, accounting records, bank account statements, or the transaction flow, upstream and。
李海波《会计学原理》第3章习题答案
1.借：银行存款 35100贷：主营业务收入 30000 应交税费——应交增值税（销项税额） 5100 2. 借：应收账款 52650贷：主营业务收入 45000 应交税费——应交增值税（销项税额） 7650 3.借：主营业务成本 57000贷：库存商品 570004.借：销售费用 1000贷：银行存款 10005.借：销售费用 1140贷：应付职工薪酬 11406.借：银行存款 1200贷：其他业务收入 12007.借：其他业务成本 1000贷：原材料 10001.借：银行存款 58500贷：主营业务收入 50000 应交税费——应交增值税（销项税额） 8500 2. 借：主营业务成本 35000贷：库存商品 350003. 借：销售费用 500贷：库存现金 5004.借：管理费用 300贷：银行存款 3005.借：财务费用 2200贷：银行存款 22006.借：营业外支出 500贷：银行存款 5007.借：其他应付款 300贷：营业外收入 300 %%%%%%%%%%%%%%%%%%%%%%%%1.借：主营业务收入 50000营业外收入 300贷：本年利润 50300借：本年利润 38500贷：主营业务成本 35000销售费用 500管理费用 300财务费用 2200营业外支出 5002.12月份利润总额=50300-38500=11800元12月份应交所得税=11800*25%=2950元借：所得税费用 2950贷：应交税费——应交所得税 2950借：本年利润 2950贷：所得税费用 29503.12月份净利润=11800-2950=8850元借：本年利润 8850贷：利润分配——未分配利润 88504. 8850*10%=885元借：利润分配——提取法定盈余公积 885贷：盈余公积 885 5. 8850*15%=1327.50元借：利润分配——提取任意盈余公积 1327.50 贷：盈余公积 1327.50 6. 8850*10%=885元借：利润分配——应付股利 885贷：应付股利 885P137 习题六1.借：银行存款 400000贷：实收资本 4000002. 借：固定资产 180000贷：实收资本 1800003.借：银行存款 50000贷：短期借款 500004. 借：银行存款 500000贷：长期借款 5000005. 借：短期借款 50000贷：银行存款 500006.借：固定资产清理 120000累计折旧 30000贷：固定资产 150000 借：长期股权投资 130000贷：固定资产清理 120000营业外收入 10000 7. 借：固定资产清理 20000累计折旧 10000贷：固定资产 30000 借：银行存款 20000贷：固定资产清理 200008.借：应付职工薪酬 3000贷：银行存款 3000P138习题七1.借：生产成本——基本生产成本——A——直接材料 21900——B——直接材料 18100 贷：原材料 40000 2.借：制造费用 2000贷：原材料 20003.借：库存现金 30000贷：银行存款 300004.借：应付职工薪酬 24000贷：库存现金 240005.借：材料采购——甲材料 15000应交税费——应交增值税（进项税额）2380贷：银行存款 17380 借：原材料——甲材料 15000贷：材料采购——甲材料 150006. 借：材料采购——乙材料 40000应交税费——应交增值税（进项税额） 6800贷：应付票据 46800 7. 借：材料采购——乙材料 600贷：库存现金 600借：原材料——乙材料 40600贷：材料采购——乙材料 406008.借：银行存款 3000贷：应收账款——新华厂 30009.借：应交税费 1000贷：银行存款 100010.借：生产成本——基本生产成本——A——直接人工 10000——B——直接人工 10000 制造费用 3000管理费用 1000贷：应付职工薪酬 24000 11. 借：生产成本——基本生产成本——A——直接人工 1400——B——直接人工 1400 制造费用 420管理费用 140贷：应付职工薪酬 3360 12.借：制造费用 2380管理费用 780贷：累计折旧 316013.借：制造费用 1400贷：银行存款 140014.制造费用=2000+3000+420+2380+1400=9200元制造费用分配率=9200/（10000+10000）=0.46借：生产成本——基本生产成本——A——制造费用4600——B——制造费用4600 贷：制造费用 9200 15.A完工产品成本=21900+10000+1400+4600=37900元借：库存商品——A 37900贷：生产成本——基本生产成本——A 37900（*A单位产品成本=37900/2000件=18.95元/件）16. 借：应收账款 131040贷：主营业务收入 112000 应交税费——应交增值税（销项税额） 19040 17.借：主营业务成本 80000贷：库存商品 8000018.借：销售费用 1100贷：库存现金 110019.借：财务费用 5000贷：银行存款 500020. 借：管理费用 1200贷：银行存款 120021.借：营业外支出 1120贷：待处理财产损溢 112022.借：其他应付款 300贷：营业外收入 30023.借：银行存款 2340贷：其他业务收入 2000应交税费——应交增值税（销项税额）340 借：其他业务成本 1500贷：原材料 1500（24）“管理费用”借方发生额合计=1000+140+780+1200=3120 “主营业务收入”贷方发生额合计=112000“主营业务成本”借方发生额合计=80000“销售费用”借方发生额合计=1100“财务费用”借方发生额合计=5000“营业外支出”借方发生额合计=1120“营业外收入”贷方发生额合计=300“其他业务收入”贷方发生额合计=2000“其他业务成本”借方发生额合计=1500借：主营业务收入 112000其他业务收入 2000营业外收入 300贷：本年利润 114300借：本年利润 91840贷：管理费用 3120主营业务成本 80000销售费用 1100财务费用 5000营业外支出 1120其他业务成本 1500利润总额=114300-91840=22460元（25）应交所得税=22460*25%=5615元借：所得税费用 5615贷：应交税费——应交所得税 5615借：本年利润 5615贷：所得税费用 5615“本年利润”账户余额=22460-5615=16845元（即净利润）借：本年利润 16845贷：利润分配——未分配利润 16845（26）提取法定盈余公积=16845*10%=1684.50元借：利润分配——提取法定盈余公积 1684.50贷：盈余公积 1684.50。
江西财经大学会计学原理第三章答案
第三章（账户和复式记账的应用）习题答案习题一：1、借：原材料 15 000应交税费——应交增值税(进项税额) 2 550银行存款 7 450贷：实收资本（或股本） 25 0002、借：无形资产 20 000贷：实收资本 20 0003、借：固定资产 50 000贷：实收资本 50 0004、借：固定资产 50 000贷：实收资本 50 0005、借：银行存款 50 000贷：短期借款 50 0006、借：银行存款 100 000贷：长期借款 100 000习题二：1、不可抵扣借：固定资产 47 000贷：应付账款 47 000可以抵扣借：固定资产 40 200应交税费-应交增值税（进项税额） 6 800贷：应付账款 47 0002、不可抵扣借：在建工程 35 700元贷：银行存款 35 700可以抵扣借：在建工程 30 600应交税费-应交增值税（进项税额） 5 100贷：银行存款 35 7003、不可抵扣(1)借：在建工程 317贷：应交税费—应交增值税(进项税转出) 17 原材料 100库存现金 200可抵扣借：在建工程 300贷：原材料 100库存现金 200(2)不可抵扣借：固定资产 36 017 贷：在建工程 36 017 可以抵扣借：固定资产 30 900贷：在建工程 30 9004、(1)借：在途物资—甲 20 200应交税费—应交增值税（进项税额） 3 400 贷：应付账款 23 400库存现金 200(2)借：原材料—甲 20 200贷：在途物资—甲 20 2005、借：在途物资---乙 10 300应交税费—应交增值税（进项税额） 1 700 贷：银行存款 12 0006、借：原材料—乙 10 300贷：在途物资—乙 10 3007、借：应付账款 23 400贷：银行存款 23 4008、借：预付账款15 000贷：银行存款15 000 9、借：在途物资—丙20 000应交税费—应交增值税（进项税额） 3400 贷：预付账款15 000 银行存款84 00 10、借：原材料—丙20 000贷：在途物资—丙20 000习题三、1、借：在途物资—甲 6 000—-乙 5 000 应交税费—应交增值税（进项税额） 1 870 贷：银行存款12 8702、660（1）分配率＝6＋4＝ 66（元/吨）甲材料应负担运费＝6╳66＝396元乙材料应负担运费＝4╳66＝264元（2）借：在途物资—甲396—乙 264 贷：库存现金运杂费算进在途物资 6603、借：原材料—甲 6 396—乙 5 264贷：在途物资—甲 6 396—乙 5 264习题四：1、借：生产成本—A 25 000—B 15 000制造费用8 000管理费用 2 000贷：原材料--××材料50 0002、借：生产成本—A 22 800—B 11 400 制造费用 3 420管理费用7 980 贷：应付职工薪酬---工资45 6003、借：其他应收款——张平 1 000贷：银行存款 1 0004、借：制造费用 200管理费用 800贷：银行存款 1 0005、借：制造费用 200管理费用 100贷：银行存款 3006、借：财务费用 500贷：应付利息 5007、借：制造费用 2 000管理费用 1 000贷：累计折旧 3 0008、借：应付利息 1 200短期借款 20 000贷：银行存款 21 2009、借：制造费用 1 180管理费用 620贷：应付账款 1 800习题五：（一）1、（1）本月制造费用=8000元（1）+3420元（2）+200元（4）+200元（5）+2000元（7）+1180元（9）=15000元制造费用分配率=15000/34200（A、B产品工人工资总额）=0. 4386（元）A产品应摊销制造费用=22800 × 0.4386=10000元B产品应摊销制造费用=11400 × 0.4386=5000元制造费用分配表分配对象分配标准分配率分配额A产品22 800 0.438596 10 000B产品11 400 0.438596 5 000合计34 200 0.438596 15 000（2）借：生产成本——A 10 000——B 5 000贷：制造费用 15 0002、A产品完工产品成本=2200+（25000+22800+10000）- 0 =60000元借：库存商品——A 60 000贷：生产成本——A 60 000A产品完工产品成本计算表入库产品数量：1000件成本项目总成本金额单位产品成本直接材料26 200 26.20直接人工23 200 23.20制造费用10 600 10.60合计60 000 60.003、B产品完工产品成本=0+（15000+11400+5000）-0=31400元借：库存商品——B 31 400贷：生产成本——B 31 400B产品完工产品成本计算表入库产品数量：2000件成本项目总成本金额单位产品成本直接材料15000 7.5直接人工11400 5.7制造费用5000 2.5合计31400 15.7（二）制造费用＝5 000（１）＋10 000（２）＋７000（３）＋5000（４）＝２７００0１、分配率＝27 000÷60 000＝0.45２、Ａ分配额＝0.45×40 000＝18 000Ｂ分配额＝0.45×20 000＝9 000３、Ａ生产费用＝20 000（１）＋40 000（２）＋18 000（制）＝78 000Ｂ生产费用＝16 000（１）＋20 000（２）＋9 000（制）＝45 000（三）１、总成本＝15 000＋85 000-0＝100 000２、单位产品成本＝100 000÷2 000（件）＝50元／件３、材料：10 000＋56 000-0＝66 000单位产品材料成本：66 000÷2 000（件）＝33／件人工：3 000＋24 000-0＝27 000单位产品人工成本：27 000÷2 000（件）＝13.50／件制造费用：2 000＋5 000-0＝7 000单位产品制造费用：7 000÷2 000（件）＝3.50／件习题六：1、借：应收账款 23 400贷：主营业务收入 20 000应交税费——应交增值税（销项税额） 3 4002、借：银行存款 46 800贷：主营业务收入 40 000应交税费——应交增值税（销项税额） 6 8003、借：银行存款 20 000贷：预收账款 20 0004、借：预收账款 23 400贷：主营业务收入 20 000应交税费——应交增值税（销项税额） 3 4005、（1）甲产品加权平均成本=（65.5×100+60×1000）/（100+1000）=60.5元甲产品本月销售成本=60.5×800=48 400元（2）借：主营业务成本 48 400贷：库存商品——甲 48 4006、借：销售费用 1 600贷：银行存款 1 6007、（1）借：营业税金及附加 4 000贷：应交税费——应交消费税 4 000 （2）借：应交税费——应交消费税 4 000贷：银行存款 4 000习题七：1、借：银行存款 2340贷：其他业务收入 2000应交税费——应交增值税（销项税额） 3402、借：其他业务成本 1800贷：原材料 18003、借：应付账款 5000贷：营业外收入 50004、借：营业外支出 4 700违约金贷：银行存款 4 700习题八：管理费用=2000(4.1)+7980(4.2) +800(4.4)+100（4.5）+1000(4.7)+620(4.9)=12500财务费用=500(4.6)主营业务收入=20000（6.1）+40000(6.2)+20000(6.4)=80000 主营业务成本=48400(6.5)销售费用=1600(6.6)营业税金及附加=4000(6.7)其他业务收入=2000(7.1)其他业务成本=1800(7.2)营业外收入=5000(7.3)营业外支出=4700(7.4)1、借：主营业务收入 80000其他业务收入 2000营业外收入 5000贷：本年利润 870002、借：本年利润 73500贷：主营业务成本 48400其他业务成本 1800营业税金及附加 4000销售费用 1600管理费用 12500财务费用 500营业外支出 47003、本月利润总额=87000-73500=13500元本月应交所得税=13500×25%=3375元借：所得税费用 3375贷：应交税费——应交所得税 33754、借：本年利润 3375贷：所得税费用 33755、净利润=13500-3375=10125元提取法定盈余公积=10125×10%=1012.5元提取任意盈余公积=10125×5%=506.25元借：利润分配——提取法定盈余公积 1012.5——提取任意盈余公积 506.25 贷：盈余公积----法定盈余公积 1012.5 ----任意盈余公积 506.256、借：利润分配—应付现金股利 3000贷：应付股利 3000习题九1、借：银行存款 200000贷：短期借款 2000002、借：固定资产 120000贷：实收资本（或股本） 1200003、借：财务费用 2500贷：应付利息 25004、借：应付账款 45000贷：银行存款 450005、借：其他应收款——张三 1000预借差旅费贷：库存现金 10006、借：短期借款 40000应付利息 1800贷：银行存款 418007、借：固定资产 36000贷：银行存款 360008、借：预付账款 80000贷：银行存款 800009、借：在途物资——乙材料 100000——丙材料 200000应交税费——应交增值税（进项税额） 51000贷：银行存款 300000 应付账款 5100010、运杂费分配率=6000/（100000+200000）=0.02乙材料分摊：0.02×100000=2000丙材料分摊：0.02×200000=4000借：在途物资——乙材料 2000——丙材料 4000贷：银行存款 600011、借：原材料——乙材料 102000——丙材料 204000贷：在途物资——乙材料 102000——丙材料 204000验收入库后才成为原材料12、借：在途物资——甲材料 102000应交税费——应交增值税（进项税额） 17000贷：预付账款 80000银行存款 3900013、借：库存现金 30000取钱用于发工资贷：银行存款 30000借：应付职工薪酬—工资 30000贷：库存现金 3000014、借：生产成本——A产品 150000——B产品 60000制造费用 20000管理费用 10000贷：原材料——甲材料 150000——乙材料 30000——丙材料 6000015、借：生产成本——A产品 15000——B产品 10000制造费用 3000管理费用 2000贷:应付职工薪酬—工资 3000016、借：制造费用 30000管理费用 20000贷：累计折旧 5000017、借：制造费用 800管理费用 400贷：银行存款 120018、借：制造费用 2700贷：银行存款 270019、借：管理费用 1500差旅费贷：其他应收款——张三 1000库存现金 50020、借：制造费用 1000管理费用 2000贷：库存现金 300021、借：销售费用 10000广告费贷：银行存款 1000022、借：银行存款 500000贷：预收账款 50000023、制造费用合计=20000(14)+3000(15)+30000(16)+800(17)+2700(18)+1000(20)=57500 制造费用分配率=57500/（15000+10000）=2.3A产品分配：15000×2.3=34500B产品分配：10000×2.3=23000借：生产成本——A产品 34500——B产品 23000贷：制造费用 5750024、A产品完工产品成本=10000+(材料150000+工资15000+制造费用34500)-20000=189500（元） B产品完工产品成本= 0 + (材料60000+工资10000+制造费用23000)-4000=89000（元）借：库存商品——A 189500——B 89000验收入库贷：生产成本——A 189500——B 8900025、借：预收账款 702000贷：主营业务收入 600000应交税费——应交增值税（销项税额） 10200026、借：应收票据 351000贷：主营业务收入 300000应交税费——应交增值税（销项税额） 5100027、A产品每件入库成本=189500÷2000件=94.75元A产品销售成本=94.75×1500=142125（元）B产品每件入库成本=89000÷500件=178元B产品销售成本=178×300=53400（元）借：主营业务成本--A 142125--B 53400贷：库存商品——A 142125——B 5340028、借：营业税金及附加 20000贷：应交税费——应交消费税 2000029、借；银行存款 8000贷：营业外收入 800030、借：营业外支出 3000贷：银行存款 300031、借：银行存款 46800贷：其他业务收入 40000应交税费——应交增值税（销项税额） 6800借：其他业务成本 31000贷：原材料 3100032、主营业务收入=600000（25）+300000（26）=900000其他业务收入=40000（31）营业外收入=8000（29）主营业务成本=142125（27）+53400（27）=195525其他业务成本=31000（31）营业税金及附加=20000（28）销售费用=10000（21）管理费用=10000（14）+2000(15)+20000(16)+400(17)+1500(19)+2000(20)=35900 财务费用=2500(3)营业外支出=3000(30)借：主营业务收入 900000其他业务收入 40000营业外收入 8000贷：本年利润 948000借：本年利润 297925贷：主营业务成本 195525其他业务成本 31000营业税金及附加 20000销售费用 10000管理费用 35900财务费用 2500营业外支出 300033、利润总额=948000-297925=650075应交所得税=650075×25%=162518.75借：所得税费用 162518.75贷：应交税费——应交所得税 162518.75 借：本年利润 162518.75贷：所得税费用 162518.7534、净利润=650075-162518.75=487556.25借：利润分配——提取法定盈余公积 48755.63——提取任意盈余公积 24377.81 贷：盈余公积——法定盈余公积 48755.63——任意盈余公积 24377.8135、（1）借：利润分配——应付现金股利 243778.12 贷：应付股利 243778.12 （2）借：应付股利 243778.12贷:银行存款 243778.1236、借：本年利润 487556.25贷：利润分配——未分配利润 487556.2537、借：利润分配——未分配利润 316911.56贷：利润分配——提取法定盈余公积 48755.63——提取任意盈余公积 24377.81——应付现金股利 243778.12 未分配利润=487556.25-316911.56=170644.69。
新编会计学原理(李海波)第三章习答案
本月合计8792
本月合计8792
产品生产成本计算表
单位：元
成本项目
A产品（100件）
B产品（80件）
直接材料3225Leabharlann 32.252580
32.25
直接人工
5700
57
4560
57
制造费用
2065
20.65
1652
20.65
产品生产成本
10990
109.90
8792
109.90
（2）9000
（3）1260
（8）3717
（9）19782
本月合计19782
本月合计19782
借方生产成本——A产品贷方
（1）3225
（2）5000
（3）700
（9）2065
（9）10990
本月合计10990
本月合计10990
借方生产成本——B产品贷方
（1）2580
（2）4000
（3）560
（8）1652
——B产品1652
贷：制造费用3717
9、借：库存商品——A产品10990
——B产品8792
贷：生产成本——A产品10990
——B产品8792
借方制造费用贷方
（2）2000
（3）280
（4）600
（5）200
（6）400
（7）237
（8）3717
本月合计3717
本月合计3717
借方生产成本贷方
（1）5805
第三章习题二答案P133
8、本月制造费用总额：2000+280+600+200+400+237=3717
《会计学原理》教材课后部分习题答案
《会计学原理》课后题答案第一章总论P42习题一：习题二：根据题设表格所示，库存现金、银行存款、应收账款、原材料属于流动资产，短期借款、应付账款、应交税费属于流动负债，因此：流动资产总额为：2000+27000+35000+52000=116000；流动负债总额为：10000+32000+9000=51000.第二章 会计科目和会计账户P61习题一：①=220000，计算过程如下：280000+320000=30000+（①-50000）+400000→①=280000+320000-30000-400000+50000=220000； ②=80000； ③=180000； ④=570000.习题二：1、库存现金增加，银行存款减少；应在“库存现金”、“银行存款”账户中记录；“库存现金”、“银行存款”账户属于资产类；2、应付账款减少，银行存款减少；应在“银行存款”、“应付账款”账户中记录；“银行存款”账户属于资产类，“应付账款”账户属于负债类；3、营业外收入增加，固定资产增加；应在“营业外收入”、“ 固定资产”账户中记录；“营业外收入”账户属于损益类，“ 固定资产”账户属于资产类；4、短期借款增加，银行存款增加；应在“短期借款”、“ 银行存款”账户中记录；“短期借款”账户属于负债类，“ 银行存款”账户属于资产类；5、原材料增加，应付账款增加；应在“原材料”、“ 应付账款”账户中记录；原材料账户属于资产类，“ 应付账款”账户属于负债类；6、实收资本增加，银行存款增加；应在“实收资本”、“ 银行存款”账户中记录；“实收资本”账户属于所有者权益类，“ 银行存款”账户属于资产类；7、应付职工薪酬减少，库存现金减少；应在“应付职工薪酬”、“ 库存现金”账户中记录；“应付职工薪酬”账户属于负债类，“ 库存现金”账户属于资产类；8、预收账款增加，银行存款增加；应在“预收账款”、“ 银行存款”账户中记录；“预收账款”账户属于负债类，“ 银行存款”账户属于资产类。
新编会计学原理第三章课后参考答案
新编会计学原理第三章课后参考答案习题⼀参考答案1、借：其他应收款——**采购员500贷：库存现⾦5002、借：材料采购——甲材料16000——⼄材料12800应交税费——应交增值税（进项税额）6800贷：应付票据33696 3、借：材料采购720贷：银⾏存款480库存现⾦2404、借：原材料——甲材料16480——⼄材料13040贷：材料采购295205、借：应付票据33696贷：银⾏存款336966、借：材料采购——甲材料5500——⼄材料5600应交税费——应交增值税（进项税额）1887贷：应付票据12987 7、借：材料采购720贷：银⾏存款540库存现⾦1808、借：原材料——甲材料5940——⼄材料5880贷：材料采购11820习题⼆参考答案1、借：⽣产成本——A产品3225——B产品2580贷：原材料5805 2、借：⽣产成本——A产品5000——B产品4000制造费⽤2000管理费⽤3000贷：应付职⼯薪酬14000 3、借：⽣产成本——A产品700——B产品560制造费⽤280管理费⽤420贷：应付职⼯薪酬1960 4、借：制造费⽤600管理费⽤300贷：累计折旧900 5、借：制造费⽤200贷：库存现⾦200 6、借：制造费⽤400贷：库存现⾦400 7、借：制造费⽤237库存现⾦63贷：其他应收款300 8、借：⽣产成本——A产品2065——B产品1652贷：制造费⽤3717 9、借：库存商品——A产品10990——B产品8792贷：⽣产成本19782习题三参考答案1、借：银⾏存款35100贷：主营业务收⼊——A产品30000 应缴税费——应交增值税5100 2、借：应收账款52650贷：主营业务收⼊——B产品45000应缴税费——应交增值税7650 3、借：主营业务成本57000贷：库存商品——A产品22500——B产品34500 4、借：销售费⽤1000贷：银⾏存款1000 5、借：销售费⽤1140 贷：应付职⼯薪酬1140 6、借：银⾏存款1404贷：其他业务收⼊1200应缴税费——应交增值税2047、借：其他业务成本1000贷：原材料——甲1000营业利润：75000—57000+1200—1000—1000—1140=16060=营业收⼊-营业成本-税⾦及附加-销售费⽤-管理费⽤-财务费⽤+投资收益营业税⾦及附加？习题四参考答案1、借：制造费⽤5000管理费⽤3000贷：应付职⼯薪酬80002、借：制造费⽤420管理费⽤700贷：应付职⼯薪酬11203、借：制造费⽤800管理费⽤600贷：累计折旧1400 4、借：管理费⽤1200贷：银⾏存款1200 5、借：管理费⽤400贷：库存现⾦400 6、借：管理费⽤300贷：库存现⾦300 7、借：管理费⽤480贷：库存现⾦480 8、借：销售费⽤1500贷：银⾏存款1500 9、借：财务费⽤900贷：银⾏存款900 10、借：销售费⽤700贷：银⾏存款600库存现⾦10011、借：管理费⽤1200贷：库存现⾦1200 12、借：管理费⽤960库存现⾦40贷：其他应收款1000 13、借：制造费⽤1900管理费⽤500贷：银⾏存款2400 14、借：管理费⽤1000 制造费⽤2000贷：银⾏存款3000习题五参考答案1、借：银⾏存款58500贷：主营业务收⼊50000应交税费—应交增值税8500 2、借：主营业务成本35000贷：库存商品35000税⾦及附加借：税⾦及附加5000贷：应交税费5000 3、借：销售费⽤500贷：库存现⾦500 4、借：管理费⽤300贷：银⾏存款300 5、借：财务费⽤2200贷：银⾏存款2200借：财务费⽤1000贷：应付利息1000借：应付利息1000财务费⽤1200贷：银⾏存款22006、借：营业外⽀出500贷：银⾏存款5007、借：其他应付款300贷：营业外收⼊300增值税？？12⽉份利润总额=50000-35000-5000-500-300-2200+300-500=6800计算结转和分配利润4-1-①借：主营业务收⼊550000其他业务收⼊6000营业外收⼊4300贷：本年利润5603004-1-②借：本年利润462500贷：主营业务成本410000税⾦及附加5000销售费⽤25500管理费⽤3300财务费⽤4200其他业务成本3500营业外⽀出2000全年12个⽉份利润总额=560300—462500=97800（元）应交所得税：97800×25%=24450（元）4-2-①借：所得税费⽤24450贷：应交税费—应交所得税244504-2-②借：本年利润24450贷：所得税费⽤24450则净利润=97800-24450=73350（元）4-3借：本年利润73350贷：利润分配733504-4借：利润分配—提取法定盈余公积7335贷：盈余公积7335 4-5借：利润分配—提取任意盈余公积11002.5贷：盈余公积11002.5 4-6借：利润分配7335贷：应付股利7335.习题六参考答案1、借：银⾏存款400000贷：实收资本400000 2、借：固定资产150000贷：实收资本150000 3、借：银⾏存款50000贷：短期借款50000 4-1借：银⾏存款500000贷：长期借款5000004-2借：⼯程物资500000贷：银⾏存款500000 5、借：短期借款50000贷：银⾏存款500006-1借：固定资产清理120000累计折旧30000贷：固定资产150000 6-2借：长期股权投资130000贷：固定资产清理120000营业外收⼊10000 7-1借：固定资产清理20000累计折旧10000贷：固定资产30000 7-2借：银⾏存款20000贷：固定资产清理20000 8、借：应付职⼯薪酬3000贷：银⾏存款3000习题七参考答案1、借：⽣产成本——A产品21900——B产品18100贷：原材料40000 2、借：制造费⽤2000贷：原材料2000 3、借：库存现⾦30000贷：银⾏存款30000 4、借：应付职⼯薪酬24000贷：库存现⾦240005-1借：材料采购——甲14000应交税费——应交增值税2380贷：银⾏存款17380 5-2借：原材料14000贷：材料采购——甲14000 6、借：材料采购——⼄40000应交税费——应交增值税6800贷：应付票据46800借：原材料40000贷：材料采购——⼄40000 7-1借：材料采购——⼄600贷：库存现⾦600 7-2借：原材料——⼄40600贷：材料采购——⼄40600 8、借：银⾏存款3000贷：应收账款3000 9、借：应交税费1000贷：银⾏存款1000 10、借：⽣产成本——A产品10000——B产品10000制造费⽤3000管理费⽤1000贷：应付职⼯薪酬24000 11、借：⽣产成本——A产品1400——B产品1400制造费⽤420管理费⽤140贷：应付职⼯薪酬3360 12、借：制造费⽤2380管理费⽤780贷：累计折旧3160 13、借：制造费⽤1400贷：银⾏存款1400 14、借：⽣产成本——A产品4600——B产品4600贷：制造费⽤9200 15、借：库存商品——A产品37900贷：⽣产成本37900 16、借：应收账款——新华⼚131040贷：主营业务收⼊112000应交税费——应交增值税19040 17、借：主营业务成本——A产品36000——B产品44000贷：库存商品——A产品36000——B产品44000 18、借：销售费⽤1100贷：库存现⾦1100 19、借：财务费⽤5000贷：银⾏存款5000 20、借：管理费⽤1200贷：银⾏存款1200 21、借：税⾦附加5600。
《会计学原理》课后练习题参考答案
第一章总论 (3)一、单项选择题 (3)二、多选题 (3)三、判断题 (3)四、简答题 (3)1、什么是会计？它有哪些职能和任务？ (3)2、会计核算有哪些基本前提？ (3)3、会计有哪些要素？它们各有哪些特征？ (4)4.会计核算有哪些方法？会计信息的质量要求有哪些？ (4)第二章账户和复式记账 (4)一、单项选择题 (4)二、多项选择题 (4)三、判断题 (4)四、简答题 (4)1.什么是会计科目，什么是账户？会计科目和账户有何联系和区别？ (4)2.什么是会计恒等式？为什么一个会计主体的资产总额总是恒等于权益总额？ (5)3.什么是借贷记账法，其优点是什么？ (5)4.试述总分类账和明细分类账的关系。
(5)五、综合题 (5)第三章借贷记账法的应用 (7)一、单项选择题 (7)二、多项选择题 (7)三、判断题 (7)四、综合题 (7)3. (9)4. (10)5. (11)6. (13)7. (14)8. (15)9. (17)11． (21)第四章会计凭证的填制和审核................................................................... 错误！未定义书签。
一、单项选择题..................................................................................... 错误！未定义书签。
二、多项选择题..................................................................................... 错误！未定义书签。
三、判断题............................................................................................. 错误！未定义书签。
会计学原理 第三章习题答案
－B 制造费用 库存商品－A 生产成本-A 应收账款 主营业务收 入 应交税费 主营业务成本 库存商品 销售费用 现金 财务费用 银行存款 管理费用 待摊费用 营业外支出 原材料 其他应付款 营业外收入 银行存款 其他业务收 入 应交税费 其他业务支出 原材料 本年利润 主营业务 成本 销售费用 管理费用 财务费用 其他业务 支出 营业外支 出
借方金额
21,900 18,100
2,000
30,000
24,000
15,000 2,380
贷方金额
40,000 2,000 30,000 24,000
17,380
15,000
15,000
40,000 6,800
600
40,600
3,000
1,000
10,000 10,000 3,000 1,000
顺序号 摘要
1 发出材料，用于生产
2 车间辅助生产用料 3 提现 4 支付工资 5 购买材料
账户名称 过账
生产成本－A －B
原材料 制造费用
原材料 现金
银行存款 应付职工薪酬
现金 在途物资 应交税费
银行存款
结转材料成本
原材料 在途物资
6 购料，商业汇票支付 在途物资
7 支付材料搬运费 结转材料成本
8 收回欠款，存入银行 9 交纳上月税金 10 核算工资
11 计提职工福利
12 计提折旧 13 费用摊销 14 分配制造费用
应付票据 在途物资
现金 原材料
在途物资 银行存款
应收账款 应交税费
银行存款 生产成本－A
－B 制造费用 管理费用
应付职工薪 酬 生产成本－A
会计学原理第三章(6-9)复式记账运用习题答案
习题六1、借：应收账款 23，400贷：主营业务收入 20，000应交税费——应交增值税（销项税额） 3，4002、借：银行存款 46，800贷：主营业务收入 40，000应交税费——应交增值税（销项税额） 6，8003、借：银行存款 20，000贷：预收账款 20，0004、借：预收账款 23，400贷：主营业务收入 20，000应交税费——应交增值税（销项税额） 2，400 5、（1）甲产品加权平均价=（65.5×100+60×1000）/（100+1000）=60.5元甲产品本月销售成本=60.5=×800=48，400元（2）借：主营业务成本 48，400贷：库存商品——甲 48，4006、借：销售费用 1，600贷：银行存款 1，6007、（1）借：营业税金及附加 4，000贷：应交税费——应交消费税 4，000（2）借：应交税费——应交消费税 4，000贷：银行存款 4，000习题七1、借：银行存款 2340贷：其他业务收入 2000应交税费——应交增值税（销项税额） 3402、借：其他业务成本 1800贷：原材料 18003、借：应付账款 5000贷：营业外收入 50004、借：营业外支出 4，700贷：银行存款 4，700习题八管理费用=2000(4.1)+7000(4.2)+980(4.3)+800(4.4)+100(4.5)+1000(4.7)+620(4.9)=12500财务费用=500(4.6)主营业务收入=20000（6.1）+40000(6.2)+20000(6.4)=80000主营业务成本=48400(6.5)销售费用=1600(6.6)营业税金及附加=4000(6.7)其他业务收入=2000(7.1)其他业务成本=1800(7.2)营业外收入=5000(7.3)营业外支出=4700(7.4)1、借：主营业务收入 80000其他业务收入 2000营业外收入 5000贷：本年利润 870002、借：本年利润 73500贷：主营业务成本 48400其他业务成本 1800营业税金及附加 4000销售费用 1600管理费用 12500财务费用 500营业外支出 47003、本月利润总额=87000-73500=13500元本月应交所得税=13500×25%=3375元借：所得税费用 3375贷：应交税费——应交所得税 33754、借：本年利润 3375贷：所得税费用 33755、净利润=13500-3375=10125元提取法定盈余公积=10125×10%=1012.5元提取任意盈余公积=10125×5%=506.25元借：利润分配——提取法定盈余公积 1012.5——提取任意盈余公积 506.25 贷：盈余公积 1518.75 6、借：利润分配—应付现金股利 3000贷：应付利润 3000习题九1、借：银行存款 200000贷：短期借款 2000002、借：固定资产 120000贷：实收资本（或股本） 1200003、借：财务费用 2500贷：应付利息 25004、借：应付账款 45000贷：银行存款 450005、借：其他应收款 1000贷：库存现金 10006、借：短期借款 40000应付利息 1800贷：银行存款 418007、借：固定资产 36000贷：银行存款 360008、借：预付账款 80000贷：银行存款 800009、借：在途物资——乙材料 100000——丙材料 200000 应交税费——应交增值税（进项税额） 51000贷：银行存款 300000 应付账款 51000 10、运杂费分配率=6000/（100000+200000）=0.02乙材料分摊：0.02×100000=2000丙材料分摊：0.02×200000=4000借：在途物资——乙材料 2000——丙材料 4000贷：银行存款 600011、借：原材料——乙材料 102000——丙材料 204000贷：在途物资——乙材料 102000——丙材料 20400012、借：在途物资——甲材料 102000应交税费——应交增值税（进项税额） 17000贷：预付账款 80000 银行存款 39000 13、借：库存现金 30000贷：银行存款 30000借：应付职工薪酬—应付工资 30000贷：库存现金 3000014、借：生产成本——A产品 150000——B产品 60000制造费用 20000管理费用 10000贷：原材料——甲材料 150000——乙材料 30000——丙材料 6000015、借：生产成本——A产品 15000——B产品 10000制造费用 3000管理费用 2000贷:应付职工薪酬—应付工资 3000016、借：制造费用 30000管理费用 20000贷：累计折旧 5000017、借：制造费用 800管理费用 400贷：银行存款 120018、借：制造费用 2700贷：银行存款 270019、借：管理费用 1500贷：其他应收款 1000库存现金 50020、借：制造费用 1000管理费用 2000贷：库存现金 300021、借：销售费用 10000贷：银行存款 1000022、借：银行存款 500000贷：预收账款 50000023、制造费用合计=20000(14)+3000(15)+30000(16)+800(17)+2700(18)+1000(20)=57500制造费用分配率=57500/（15000+10000）=2.3A产品分配：15000×2.3=34500B产品分配：10000×2.3=23000借：生产成本——A产品 34500——B产品 23000贷：制造费用 5750024、A产品完工产品成本=10000+(材料150000+工资15000+制造费用34500)-20000=189500（元） B产品完工产品成本= 0 + (材料60000+工资10000+制造费用23000)-4000=89000（元）借：库存商品——A 189500——B 89000贷：生产成本——A 189500——B 8900025、借：预收账款 702000贷：主营业务收入 600000应交税费——应交增值税（销项税额） 10200026、借：应收票据 351000贷：主营业务收入 300000应交税费——应交增值税（销项税额） 5100027、A产品每件入库成本=189500÷2000件=94.75元A产品销售成本=94.75×1500=142125（元）B产品每件入库成本=89000÷500件=178元B产品销售成本=178×300=53400（元）借：主营业务成本--A 142125--B 53400贷：库存商品——A 142125——B 5340028、借：营业税金及附加 20000贷：应交税费——应交消费税 2000029、借；银行存款 8000贷：营业外收入 800030、借：营业外支出 3000贷：银行存款 300031、借：银行存款 46800贷：其他业务收入 40000应交税费——应交增值税（销项税额） 6800 借：其他业务成本 31000贷：原材料 3100032、主营业务收入=600000（25）+300000（26）=900000其他业务收入=40000（31）营业外收入=8000（29）主营业务成本=142125（27）+53400（27）=195525其他业务成本=31000（31）营业税金及附加=20000（28）销售费用=10000（21）管理费用=10000（14）+2000(15)+20000(16)+400(17)+1500(19)+2000(20)=35900 财务费用=2500(3)营业外支出=3000(30)借：主营业务收入 900000其他业务收入 40000营业外收入 8000贷：本年利润 948000借：本年利润 297925贷：主营业务成本 195525其他业务成本 31000营业税金及附加 20000销售费用 10000管理费用 35900财务费用 2500营业外支出 300033、利润总额=948000-297925=650075应交所得税=650075×25%=162518.75借：所得税费用 162518.75贷：应交税费——应交所得税 162518.75 借：本年利润 162518.75贷：所得税费用 162518.7534、净利润=650075-162518.75=487556.25借：利润分配——提取法定盈余公积 48755.63——提取任意盈余公积 24377.81 贷：盈余公积——法定盈余公积 48755.63——任意盈余公积 24377.8135、（1）借：利润分配——应付现金股利 243778.12 贷：应付股利 243778.12 （2）借：应付股利 243778.12贷:银行存款 243778.1236、借：本年利润 487556.25贷：利润分配——未分配利润 487556.2537、借：利润分配——未分配利润 316911.56贷：利润分配——提取法定盈余公积 48755.63——提取任意盈余公积 24377.81——应付现金股利 243778.12。
《会计学原理》第3章参考答案
《会计学原理》第3章参考答案自测题一、单项选择题1. C2. B3. C4. B5. D6. A7. C8. B9. C 10. D二、多项选择题1. BCD2. ACE3.AC4. ABC5. BCD6.ACDE7.ACDE8.ABCDE9. ABC 10.ABC三、判断题1. ×2. √3. √4. √5. ×6. ×7.×8.×9.×10.×练习题习题三1.编制会计分录（1）借：生产成本—甲产品 16 600—乙产品 12 825制造费用 3 030管理费用 1 120贷：原材料—A材料 9 555—B材料 6 020—C材料 18 000（2）借：生产成本—甲产品 5 000—乙产品 4 000制造费用 3 000管理费用 3 000贷：应付职工薪酬 15 000（3）①借：库存现金 15 000贷：银行存款 15 000②借：应付职工薪酬 15 000贷：库存现金 15 000（4）借：制造费用 400贷：库存现金 400（5）借：管理费用 230库存现金 70贷：其他应收款 300（6）借：管理费用 370制造费用 1 020贷：银行存款 1 390（7）借：制造费用 1 120贷：银行存款 1 120（8）借：制造费用 800贷：原材料 800（9）借：管理费用 1 000制造费用 2 000贷：银行存款 3 000（10）借：管理费用 300贷：库存现金 300（11）借：待摊费用 240贷：库存现金 240 借：管理费用 80贷：待摊费用 80（12）借：财务费用 900贷：应付利息 900 （13）借：制造费用 1 000管理费用 500贷：累计折旧 1 500习题四（1）借：银行存款 46 800 贷：主营业务收入 40 000 应交税金—应交增值税（销项税额） 6 800（2）借：应收账款—精艺工厂 35 100 贷：主营业务收入 30 000 应交税金—应交增值税（销项税额） 5 100（3）借：销售费用 1 000 贷：银行存款 1 000 （4）借：销售费用 1 000 贷：应付职工薪酬 1 000（5）借：销售费用 1 500 贷：银行存款 1 500（6）借：银行存款 936 贷：其他业务收入 800 应交税费—应交增值税（销项税额） 136（7）借：其他业务成本 525 贷：原材料—A材料 525（8）借：银行存款 35 100 贷：应收账款—精艺工厂 35 100习题五1.编制会计分录（1）该厂采用生产工人工资作为制造费用的分配标准。
会计学原理financialaccountingbyrobertlibby第八版第三章答案
Chapter 3Operating Decisions and the Accounting SystemANSWERS TO QUESTIONS1. A typical business operating cycle for a manufacturer would be asfollows: inventory is purchased, cash is paid to suppliers, the productis manufactured and sold on credit, and the cash is collected from thecustomer.2. The time period assumption means that the financial condition andperformance of a business can be reported periodically, usually everymonth, quarter, or year, even though the life of the business is muchlonger.3. Net Income = Revenues + Gains - Expenses - Losses.Each element is defined as follows:Revenues -- increases in assets or settlements of liabilities fromongoing operations.Gains -- increases in assets or settlements of liabilities fromperipheral transactions.Expenses -- decreases in assets or increases in liabilities from ongoing operations.Losses -- decreases in assets or increases in liabilities fromperipheral transactions.4.Both revenues and gains are inflows of net assets. However, revenuesoccur in the normal course of operations, whereas gains occur from transactions peripheral to the central activities of the company. An example is selling land at a price above cost (at a gain) for companies not in the business of selling land.Both expenses and losses are outflows of net assets. However, expenses occur in the normal course of operations, whereas losses occur from transactions peripheral to the central activities of the company. An example is a loss suffered from fire damage.5. Accrual accounting requires recording revenues when earned and recordingexpenses when incurred, regardless of the timing of cash receipts or payments. Cash basis accounting is recording revenues when cash is received and expenses when cash is paid.6. The four criteria that must be met for revenue to be recognized underthe accrual basis of accounting are (1) delivery has occurred or services have been rendered, (2) there is persuasive evidence of an arrangement for customer payment, (3) the price is fixed or determinable, and (4) collection is reasonably assured.7. The expense matching principle requires that expenses be recorded whenincurred in earning revenue. For example, the cost of inventory sold during a period is recorded in the same period as the sale, not when the goods are produced and held for sale.8. Net income equals revenues minus expenses. Thus revenues increase netincome and expenses decrease net income. Because net income increases stockholders’ equity, revenues increase stockholders’ equity and expenses decrease it.9. Revenues increase stockholders’ equity and expenses decreasestockholders’ equity. To increase stockholders’ equity, an account must be credited; to decrease stockholders’ equity, an account must be debited. Thus revenues are recorded as credits and expenses as debits.10.11.12.13.Total net profit margin ratio is calculated as Net Income Net Sales(or Operating Revenues). The net profit margin ratio measures how much of every sales dollar is profit. An increasing ratio suggests that the company is managing its sales and expenses effectively.ANSWERS TO MULTIPLE CHOICE1. c2. a3. b4. b5. c6. c7. d8. b9. a10. bAuthors' Recommended Solution Time(Time in minutes)* Due to the nature of this project, it is very difficult to estimate the amount of time students will need to complete the assignment. 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. For example, when our goal is to sharpen research skills, we devote class time discussing research strategies. When we want the students to focus on a real accounting issue, we offer suggestions about possible companies or industries.MINI-EXERCISESM3–1.TERMG(1)LossesC(2)Expense matchingprincipleF(3)RevenuesE(4)Time period assumptionB(5)Operating cycleM3–2.Cash Basis Income StatementAccrual Basis Income StatementRevenues:Cash salesCustomer deposits $8,0005,000Revenues:Sales tocustomers$18,000Expenses:Inventory purchases Wages paid 1,000900Expenses:Cost of salesWages expenseUtilitiesexpense9,000900 300Net Income $11,100Net Income$7,800M3–3.Revenue Account Affected Amount of Revenue Earned in JulyM3–4.Expense Account Affected Amount of Expense Incurred in JulyM3–5.a.Cash (+A)...........................................15,000Games Revenue (+R, +SE)..........................15,000b.Cash (+A)...........................................3,000Accounts Receivable (+A)............................5,000 Sales Revenue (+R, +SE)..........................8,000c.Cash (+A)...........................................4,000Accounts Receivable (A)........................4,000d.Cash (+A)...........................................2,500Unearned Revenue (+L)............................2,500 M3–6.e.Cost of Goods Sold (+E, SE).......................6,800Inventory (A)..................................6,800f.Accounts Payable (–L) (800)Cash (A) (800)g.Wages Expense (+E, SE)............................3,500Cash (A).......................................3,500h.Insurance Expense (+E, SE) (500)Prepaid Expenses (+A)...............................1,00 Cash (A).......................................1,500i.Repairs Expense (+E, SE) (700)Cash (A) (700)j.Utilities Expense (+E, SE) (900)Accounts Payable (+L) (900)M3–7.Balance Sheet Income StatementTransaction (c) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.M3–8.Balance Sheet Income Statement+1,000i.–700NE–700NE+700–700 j.NE+900–900NE+900–900Transaction (h) results in an increase in an asset (prepaid expenses) and a decrease in an asset (cash). Therefore, the net effect on assets is 500.M3–9.Craig’s Bowling, Inc.Income StatementFor the Month of July 2014Revenues:Games revenue$15,000Sales revenue8,000Total revenues23,000 Expenses:Cost of goods sold6,800Utilities expense900Wages expense3,500Insurance expense500Repairs expense700Total expenses 12,400 Net income$ 10,600M3–10.M3–11.These results suggest that Jen’s Jewelry Company earned approximately $ for every dollar of revenue in 2015, and over time, the ratio has improved. Jen’s has become more effective at managing sales and expenses.As additional analysis:Between 2013 to 2014 and 2014 to 2015, sales have increased at a lower percentage than net income. This suggests that the company has been more effective at controlling expenses than generating revenues.EXERCISESE3–1.TERMK (1) ExpensesE (2) GainsG (3) Revenue realization principleI (4) Cash basis accountingM (5) Unearned revenueC (6) Operating cycleD (7) Accrual basis accountingF (8) Prepaid expensesJ (9) Revenues Expenses = Net IncomeL(10) Ending Retained Earnings =Beginning Retained Earnings + Net Income DividendsDeclaredE3–2.Req. 1Cash Basis Income StatementAccrual Basis Income StatementRevenues:Cash salesCustomer deposits$500,000 70,000Revenues:Sales tocustomers$750,00Expenses:Inventory purchases Wages paidUtilities paid90,000180,30017,200Expenses:Cost of salesWages expenseUtilitiesexpense485,000184,00019,130Net Income$282,500 Net Income$61,870Req. 2Accrual basis financial statements provide more useful information to external users. Financial statements created under cash basis accounting normally postpone ., $250,000 credit sales) or accelerate ., $70,000 customer deposits) recognition of revenues and expenses long before or after goods and services are produced and delivered (until cash is received or paid). They also do not necessarily reflect all assets or liabilities of a company on a particular date.E3–3.ActivitRevenue AccountAmount of RevenueyE3–4.Activity Expense Account Affected Amount of ExpenseE3–5.Balance Sheet Income StatementTransaction (k) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.* A loss affects net income negatively, as do expenses.E3–6.Balance Sheet Income StatementTransaction (f) results in an increase in an asset (property, plant, and equipment) and a decrease in an asset (cash). Therefore, there is no net effect on assets.E3–7.(in thousands)a.Plant and equipment (+A) (636)Cash (A) (636)Debits equal credits. Assets increase and decrease by the same amount.b.Cash (+A) (181)Short-term notes payable (+L) (181)Debits equal credits. Assets and liabilities increase by the sameamount.c.Cash (+A) ..........................................Accounts receivable (+A) ........................... 10,765 28,558Service revenue (+R, +SE) ...................... 39,323 Debits equal credits. Revenue increases retained earnings (part of stockholders' equity). Stockholders' equity and assets increase by the same amount.E3–7. (continued)d.Accounts payable (L) ............................. 32,074Cash (A) ..................................... 32,074 Debits equal credits. Assets and liabilities decrease by the sameamount.e.Inventory (+A) ..................................... 32,305Accounts payable (+L) .......................... 32,305 Debits equal credits. Assets and liabilities increase by the sameamount.f.Wages expense (+E, SE) ........................... 3,500Cash (A) ..................................... 3,500 Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by the same amount.g.Cash (+A) .......................................... 39,043Accounts receivable (A) ..................... 39,043 Debits equal credits. Assets increase and decrease by the same amount.h.Fuel expense (+E, SE) (750)Cash (A) (750)Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by the same amount.i.Retained earnings (SE) (597)Cash (A) (597)Debits equal credits. Assets and stock holders’ equity decrease by the same amount.j.Utilities expense (+E, SE) (68)Cash (A) ..................................... Accounts payable (+L) .......................... 55 13Debits equal credits. Expenses decrease retained earnings (part of stockholders' equity). Together, stockholders' equity and liabilities decrease by the same amount as assets.E3–8.Req. 1a.Cash (+A)...................................... 2,300,000Short-term note payable (+L)............. 2,300,000 Debits equal credits. Assets and liabilities increase by the sameamount.b.Equipment (+A)................................. 98,000Cash (A)............................... 98,000 Debits equal credits. Assets increase and decrease by the same amount.c.Merchandise inventory (+A)..................... 35,000Accounts payable (+L).................... 35,000 Debits equal credits. Assets and liabilities increase by the sameamount.d.Repairs (or maintenance) expense (+E, SE).... 62,000Cash (A)............................... 62,000 Debits equal credits. Expenses decrease retained earnings (part ofstockholders' equity). Stockholders' equity and assets decrease by the same amount.e.Cash (+A)...................................... 390,000Unearned pass revenue (+L)............... 390,000 Debits equal credits. Since the season passes are sold before VailResorts provides service, revenue is deferred until it is earned.Assets and liabilities increase by the same amount.f. Two transactions occur:(1) Accounts receivable (+A) (800)Ski shop sales revenue (+R, +SE) (800)Debits equal credits. Revenue increases retained earnings (a part of stockholders' equity). Stockholders' equity and assets increase by the same amount.(2) Cost of goods sold (+E, SE) (500)Merchandise inventory (A) (500)Debits equal credits. Expenses decrease retained earnings (a part of stockholders' equity). Stockholders' equity and assets decrease by the same amount.E3–8. (continued)g.Cash (+A)...................................... 320,000Lift revenue (+R, +SE)................... 320,000 Debits equal credits. Revenue increases retained earnings (a part ofstockholders' equity). Stockholders' equity and assets increase by thesame amount.h.Cash (+A)...................................... 3,500Unearned rent revenue (+L)............... 3,500 Debits equal credits. Since the rent is received before the townhouseis used, revenue is deferred until it is earned. Assets and liabilitiesincrease by the same amount.i. Accounts payable (L)......................... 17,500Cash (A)............................... 17,500 Debits equal credits. Assets and liabilities decrease by the sameamount.j.Cash (+A) (400)Accounts receivable (A) (400)Debits equal credits. Assets increase and decrease by the same amount.k.Wages expense (+E, SE)....................... 245,000Cash (A)............................... 245,000 Debits equal credits. Expenses decrease retained earnings (a part ofstockholders' equity). Stockholders' equity and assets decrease by the same amount.Req. 2Accounts ReceivableE3–9.2/1Rent expense (+E, SE) (275)Cash (A) (275)2/2Fuel expense (+E, SE) (490)Accounts payable (+L) (490)2/4Cash (+A) (820)Unearned revenue (+L) (820)2/7Cash (+A) (910)Transport revenue (+R, +SE) (910)2/10Advertising expense (+E, SE) (175)Cash (A) (175)2/14Wages payable (L) ................................ 2,300 Cash (A) ............................... 2,3002/18Cash (+A) ..........................................Accounts receivable (+A) ........................... 1,600 2,200Transport revenue (+R, +SE) .............. 3,8002/25Parts supplies (+A) ................................ 2,550 Accounts payable (+L) .................... 2,5502/27Retained earnings (SE) (200)Dividends payable (+L) (200)E3–10.Req. 1 and 2CashAccounts ReceivableSuppliesEquipmentLandBuildingAccounts PayableUnearned Fee Revenue Note PayableCommon StockAdditional Paid-inCapitalRetained EarningsRebuilding FeesRevenueRent RevenueWages Expense Utilities ExpenseItem (f) is not a transaction; there has been no exchange.E3–10. (continued)Req. 3Net income using the accrual basis of accounting:Revenues$19,850($19,000 + $850)– Expenses 16,900($16,500 + $400)Net Income$ 2,950(accrual basis)Assets=Liabilities+Stockholders’Equity $12,090$ 7,700 $ 1,70024,800 4,440 7,8202,460 48,500 9,36010,420 2,950 netincome7,40025,300$82,470$60,640$21,830Req. 4Net income using the cash basis of accounting:Cash receipts$27,650(transactions a through d)– Cash disbursements 19,760(transactions g, i, and k)Net Income$ 7,890(cash basis)Cash basis net income ($7,890) is higher than accrual basis net income ($2,950) because of the differences in the timing of recording revenues versus receipts and expenses versus disbursements between the two methods. The $7,800 higher amount in cash receipts over revenues includes cash received prior to being earned (from (b), $600) and cash received after being earned (in (d), $7,200). The $2,860 higher amount in cash disbursements over expenses includes cashpaid after being incurred in the prior period (in (g), $2,300), plus cash paid for supplies to be used and expensed in the future (in (k), $960), less an expense incurred in January to be paid in February (in (e), $400).STACEY’S PIANO REBUILDING COMPANYIncome Statement (unadjusted)For the Month Ended January 31, 2014 Operating Revenues:Rebuilding fees revenue$ 19,000 Total operating revenues19,000 Operating Expenses:Wages expense16,500 Utilities expense400 Total operating expenses16,900 Operating Income2,100 Other Item:Rent revenue850 Net Income$ 2,950Req. 1 and 2Cash Accounts Receivable SuppliesEquipment Building Accounts PayableNote PayableMortgage PayableCommon StockAdditional Paid-in Capital Retained EarningsFood Sales RevenueCatering SalesRevenueSupplies ExpenseUtilities Expense Wages ExpenseFuel ExpenseE3–14.Req. 1TRAVELING GOURMET, INC.Income Statement (unadjusted)For the Month Ended March 31, 2014 Revenues:Food sales revenueCatering sales revenueTotal revenues Expenses:Supplies expenseUtilities expenseWages expenseFuel expenseTotal costs and expenses$ 11,900 4,20016,100 10,8304206,280363 17,893Net Loss$ (1,793) Req. 2TransactionO, I, or F Activity(or No Effect) onStatement of CashFlows Direction and Amountof EffectReq. 3The company generated a small loss of 1,793 during its first month of operations, before making any adjusting entries. The adjusting entries for use of the building and equipment and interest expense on the borrowing will increase the loss. Cash flows from operating activities were also negative at $2,973 (= + 11,900 + 2,600 – 10,830 – 363 – 6,280) . So far the company does not appear to be successful, but it is only in its first month of operating a retail store. If sales can be increased without inflating fixed costs (particularly salaries expense), the company may soon turn a profit. It is not unusual for small businesses to report a loss or have negative cash flows from operations as they start up operations.E3–15.Req. 1Transaction Brief Explanationa Issued 10,000 shares of common stock to shareholders for$82,000 cash.b Purchased store fixtures for $15,400 cash.c Purchased $24,800 of inventory, paying $6,200 cash and thebalance on account.d Sold $14,000 of goods or services to customers, receiving$9,820 cash and the balance on account. The cost of the goodssold was $7,000.e Used $1,480 of utilities during the month, not yet paid.f Paid $1,300 in wages to employees.g Paid $2,480 in cash for rent, $620 related to the current monthand $1,860 related to future months.h Received $3,960 cash from customers, $1,450 related to currentsales and $2,510 related to goods or services to be provided inthe future.Req. 2Kate’s Kite CompanyIncome StatementFor the Month Ended April 30, 2014Sales RevenueExpenses:Cost of salesWages expenseRent expenseUtilities expenseTotal expenses$ 15,450 7,0001,300620 1,480 10,400Net Income$ 5,050E3–15. (continued)Kate’s Kite CompanyBalance SheetAt April 30, 2014Assets Liabilities and Shareholders’EquityCurrent Assets:Current Liabilities:Cash$70,400Accounts payable$20,080 Accounts receivable4,180Unearned revenue2,510 Inventory17,800 Total currentliabilities22,590Prepaid expenses1,860Shareholders’ Equity:Total current assets94,240Common stock10,000 Store fixtures15,400Additional paid-in capital72,000Retained earnings5,050Total shareholders’equity87,050Total Assets$109,640Total Liabilities &Shareholders’ Equity$109,64E3–16. Req. 1。
会计学原理(14版)第三章习题答案资料讲解
会计学原理(14版)第三章习题答案习题一答案1.借：其他应收款—— XX 500贷：库存现金 5002.借：物资采购——甲材料 16 000——乙材料 12 800 应交税费——应交增值税（进项税额） 4 896 贷：应付票据 33 6963.借：物资采购 720贷：银行存款480库存现金2404.借：原材料——甲材料16 480——乙材料13 040贷：物资采购29 5205.借：应付票据33 696贷：银行存款 33 6966.借：物资采购——甲材料 5 500——乙材料 5 600 应交税费——应交增值税（进项税额） 1 887贷：银行存款 12 9877.借：物资采购720贷：银行存款540库存现金 1808.借：原材料——甲材料 5 940——乙材料 5 880贷：物资采购11 820第4、8笔会计分录，按实际成本转账，必须先分摊运杂费。
也就是将物资采购转入到原材料，注意其中金额包括运杂费•第3笔业务中共支付运杂费480+240＝720元•甲承担的运杂费：720*1600/（1600+800）＝480元•乙承担的运杂费：720*800/（1600+800）＝240元•第7笔业务中共支付运杂费180+540＝720元•甲承担的运杂费：720*550/（550+350）＝440元•乙承担的运杂费：720*350/（ 550+350 ）＝280元习题二1. 借：生产成本——A产品 3 225——B产品 2 580贷：原材料 5 8052. 借：生产成本——A产品 5 000——B产品 4 000制造费用 2 000管理费用 3 000贷：应付职工薪酬14 0003. 借：生产成本——A产品 700——B产品 560制造费用 280管理费用 420贷：应付职工薪酬 1 9604.借：制造费用 600管理费用300贷：累计折旧 9005.借：制造费用 200贷：库存现金 2006.借：制造费用400贷：库存现金400 7.借：制造费用237库存现金63贷：其他应收款3008. 借：生产成本——A产品 2 065——B产品 1 652贷：制造费用 3 717**第8笔业务中贷：制造费用 3 7173717＝2000+280+600+200+400+237（所有涉及）计算A、B产品分担的制造费用•每元工资应负担的制造费用•3717/（5000＋4000）＝0.413（元）A产品分担的制造费用5000*0.413＝2065 （元）B产品分担的制造费用4000*0.413＝1652 （元）9. 借：库存商品——A产品10 990——B产品8 792贷：生产成本——A产品10 990——B产品8 792习题三1．借：银行存款 35 100贷：主营业务收入——A产品 30 000应交税费——应交增值税（销项税额） 5 100 2．借：应收帐款 52 650贷：主营业务收入——A产品 45 000应交税费——应交增值税（销项税额）7 650 3．借：主营业务成本57 000 贷：库存商品——A产品 22 500——B产品34 500 4．借：销售费用 1 000贷：银行存款 1 0005．借：销售费用 1 140贷：应付职工薪酬 1 1406．借：银行存款 1 404贷：其他业务收入 1 200应交税费——应交增值税（销项税额）1407．借：其他业务成本 1 000贷：原材料——甲 1 000以上业务销售利润也就是营业利润营业利润=（（主营业务收入+其他业务收入-主营业务成本-其他业务成本-营业税金及附加）-（销售费用+管理费用+财务费用））=45 000+30 000+1 200-57 000-1 000-1 000-1 140-=16 060(元)习题四1. 借：制造费用 5 000管理费用 3 000贷：应付职工薪酬 8 0002. 借：制造费用 720管理费用 420贷：应付职工薪酬 1 1203. 借：制造费用 800管理费用 600贷：累计折旧 1 4004. 借：制造费用 1 200贷：银行存款 1 2005. 借：管理费用 400贷：库存现金 400**机动车修理费用属于管理费用,请注意.6. 借：管理费用 300贷：库存现金 300 7. 借：管理费用 480贷：库存现金 480 8. 借：销售费用 1 500贷：银行存款 1 5009. 借：财务费用 900贷：银行存款 900 10. 借：销售费用 700贷：银行存款 600库存现金 10011. 借：管理费用 1 200贷：库存现金 1 200 12. 借：管理费用 960库存现金 40贷：其他应收款 1 000 13. 借：制造费用 1 900管理费用 500贷：银行存款 2 40014. 借：制造费用 1 000管理费用 2 000贷：银行存款 3 000习题五3.1．借：银行存款 58 500贷：主营业务收入——A产品 50 000应交税费——应交增值税（销项税额）8 500 3.2．借：主营业务成本35 000贷：库存商品 35 0003.3．借：销售费用 500贷：库存现金5003.4．借：管理费用 300贷：银行存款 3003.5．借：财务费用 2 200贷：银行存款 2 2003.6．借：营业外支出 500贷：银行存款 5003.7．借：其他应付款 300贷：营业外收入 256.41应交税费——应交增值税（销项税额） 43.59**按税务制度规定,”对因逾期未收回包装物不再退还的押金,应该按包装物的适用税率增收增值税’’.以后请注意.(可以这么理解,当作销售处理,不过是记入营业外收入,要和销售原材料相互区别)计算过程:300元为含税收入,把300转化成为不含税收入300/(1+17%)= 256.41(元),税为256.41*17%=43.59(元)4.计算12月份的利润总额(仅仅指第12月)利润总额=营业利润+营业外收入-营业外支出=（（主营业务收入+其他业务收入-主营业务成本-其他业务成本-营业税金及附加）-（销售费用+管理费用+财务费用））+营业外收入-营业外支出＝50 000-35 000-500-300-2 200+256.41-500=11756.41(元)**按照公式在之前的会计分录中找到相对应的数字，没有就忽略。
会计学原理基础会计第3章课件习题答案
第二节 会计科目
• 什么叫会计科目？ • 按照信息使用者的需要，对会计对象的具体内 容进行分类，并对每一类别赋予标准的名称， 称为会计科目。 • 会计科目是对会计要素具体内容的进一步分类 的项目，也是账户的名称，是设置账户、进行 账务处理所必须遵循的原则和依据。
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一、会计科目的意义
总分类科目 一级科目 库存商品 明细分类科目 二级科目 三级科目 白 酒 茅台酒 五粮液 汾 酒 红星二锅头 啤 酒 青岛啤酒 燕山啤酒
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会计科目的编号
• • • •
科目表里的六大类划分分别用1-6识别 一级会计科目编号采用4位制 二级会计科目编号采用6位制 三级会计科目编号采用8位制
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二、账户的结构
（二）账户一般结构 1. 账户名称 ：会计科目 2.日期 ：经济业务发生时间 3.凭证号数： 4.摘要：经济业务扼要述明 5.金额 ：借、贷、余
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账户的一般结构和格式
日期 凭证号 摘 要 金额 金额 余额
上列账户中的金额栏，分别记增加额和减少额，二者相抵后的 差额，称为账户的余额；账户中的金额，可以分为期初余额、 本期增加额、本期减少额和期末余额
增加（+） 减少（-）
减少（-）
7
8
减少（-）
增加（+）
增加（+）
减少（-）
9
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减少、增加（-） （+）
结论：
任何一项经济业务发生，一定引起会计要素至少 两项变动。但是，任何经济业务发生都不会破坏 会计等式的平衡关系。所以，任何企业任一时点 上，会计等式恒等。 如果经济业务的发生引起等式双方发生变动，则必 然是同增同减的变化；如果只引起等式一方变化， 则必然是一增一减的变化。所以，任何经济业务 的发生不会影响资产与权益的平衡关系，资产与 权益的平衡关系是客观存在的。实例见课本p38
会计学原理第3章作业及其答案
（一）思考题见教材75，1—4。
（二）业务题见教材P75，共6题。
（三）判断题1．复式记账法是指对发生的每一项经济业务，都以相等的金额，在相互关联的两个账户中进行记录的一种记账方法。
（）2.借贷记账法下账户的基本结构，左方为借方，登记资产、费用的增加，权益的减少和收入的结转。
（）3．通常,各类账户期末余额的方向（借方或贷方）与本期增加额登记的方向是一致。
但是，也可能出现不一致。
（）4.通过试算平衡表检查账户记录是否正确,如果借贷平衡，就说明记账没有错误。
（）5．账户的本期借方发生额合计和贷方发生额合计不一定相等。
（）6．所有账户期末借方余额合计一定等于贷方余额合计。
（）7．一个账户的借方如果用来记录增加额，其贷方一定用来记录减少额。
（）8．所有的总分类账户都应设置明细分类账户。
（）9．购入原材料时,应将其成本登记该材料明细账户，同时登入原材料总分类账户。
( )10．我国,所有企业进行会计核算都必须统一采用借贷记账法。
( )（四）单项选择题⒈单式记账法对每项经济业务都只在( )账户中进行登记。
A.一个B.两个或两个以上C.两个D.有关⒉复式记账法对每项经济业务都以相等的金额在( )账户中进行登记。
A.一个B.两个及两个以上C.两个D.有关⒊对每一个账户来说,期末余额( )。
A.只能在借方B.只能在账户的一方C.只能在贷方D.可以在借方和贷方⒋下列会计分录中,属于简单分录的是( )。
A.一借一贷B.一借多贷C.多借一贷D.多借多贷⒌资产类账户的借方登记( )。
A.资产的增加B.资产的减少C.费用的转销D.收入的减少⒍负债类账户的借方登记( )。
A.收入的增加B.负债的增加C.费用的增加D.负债的减少⒎所有者权益类账户的期末余额根据下列( )公式计算。
A.借方期末余额=借方期初余额+借方本期发生额—贷方本期发生额B.借方期末余额=借方期初余额+贷方本期发生额—借方本期发生额C.贷方期末余额=贷方期初余额+贷方本期发生额—借方本期发生额D.贷方期末余额=贷方期初余额+借方本期发生额—贷方本期发生额⒏成本类账户如有余额,其计算公式与( )账户的期末余额计算公式相同。
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会计学原理第3章习题答案
会计学原理第3章习题答案
第一节：会计的基本概念和会计要素
在会计学中，会计的基本概念和会计要素是非常重要的。
会计的基本概念包括
会计的定义、会计的目的、会计的对象以及会计的特征等。
会计要素则是指会
计中用于记录和反映企业经济活动的基本要素，包括资产、负债、所有者权益、收入和费用等。
在本章的习题中，我们需要回答一些关于会计的基本概念和会计要素的问题。
例如，什么是会计的定义？会计的目的是什么？会计的对象是指什么？以及会
计的特征有哪些？
答案如下：
- 会计的定义：会计是一门研究经济活动及其结果，以及对其进行记录、分类、汇总和报告的学科。
- 会计的目的：会计的目的是为了提供有关企业经济活动的信息，以便于管理者、投资者、债权人等利益相关方做出决策。
- 会计的对象：会计的对象是指企业的经济活动，包括资源的获取、使用和交
换等。
- 会计的特征：会计的特征包括客观性、准确性、完整性、时效性、可比性和
可理解性等。
第二节：会计等式和会计方程式
会计等式和会计方程式是会计学中的重要概念。
会计等式是指资产等于负债加
所有者权益的关系，即A = L + OE。
会计方程式则是指资产减去负债等于所有
者权益的关系，即A - L = OE。
在本章的习题中，我们需要回答一些关于会计等式和会计方程式的问题。
例如，会计等式和会计方程式的含义是什么？为什么会计等式和会计方程式是平衡的？以及如果会计等式和会计方程式不平衡，会有什么影响？
答案如下：
- 会计等式和会计方程式的含义：会计等式和会计方程式表示了企业的资源来
源和运用的平衡关系，即企业的资产来源于负债和所有者权益。
- 会计等式和会计方程式的平衡：会计等式和会计方程式之所以是平衡的，是
因为每一笔经济活动都会对资产、负债和所有者权益产生影响，使得会计等式
和会计方程式保持平衡。
- 会计等式和会计方程式不平衡的影响：如果会计等式和会计方程式不平衡，
会导致会计记录的错误，进而影响到财务报表的准确性和可靠性。
第三节：会计的记账方法和账户
会计的记账方法和账户是会计学中的基本工具和手段。
记账方法包括借贷记账
法和现金记账法。
借贷记账法是指以借方和贷方记录企业的经济活动，以反映
资产、负债和所有者权益的变动。
现金记账法则是将企业的经济活动仅以现金
流量的形式进行记录。
账户是会计中用于分类和记录经济活动的工具。
常见的账户包括资产账户、负
债账户、所有者权益账户、收入账户和费用账户等。
在本章的习题中，我们需要回答一些关于会计的记账方法和账户的问题。
例如，借贷记账法和现金记账法有什么区别？账户的作用是什么？以及如何使用账户
进行会计记录？
答案如下：
- 借贷记账法和现金记账法的区别：借贷记账法是以借方和贷方记录经济活动，以反映资产、负债和所有者权益的变动；现金记账法则是仅以现金流量的形式
进行记录，不涉及其他资产和负债的变动。
- 账户的作用：账户的作用是用于分类和记录企业的经济活动，以便于后续的
汇总和报告。
- 使用账户进行会计记录：使用账户进行会计记录需要按照借贷记账法的原则，将经济活动分别记录在相应的借方和贷方账户中，以反映资产、负债和所有者
权益的变动。
结语：
会计学原理第3章习题的答案涉及了会计的基本概念和会计要素、会计等式和
会计方程式、会计的记账方法和账户等内容。
通过回答这些问题，我们可以更
好地理解会计学中的基本概念和原理，为后续的学习和实践打下坚实的基础。