大学一年级下学期会计学原理-131学期《会计学原理》期末考试A答案
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江西财经大学
12－013学年第一学期期末考试A 卷答案
Part I Multiple Choice (1.5 points each, 24 points in total)
1-5: EBACD 6-10: BBCDD 11-15: ACADC 16-20：EACBC
Part II: True or False (1.5 points each, 12 points in total)
1-5: TTFFF 6-10: FFFTF 11-12:FF
Part III: putation and Accounting Treatments (48 points)
Question 1 …………………… (15 points)
1. (1) Depreciation expense = 850,3$10
000,5000,435=- ….. (2 poins) (2) Double-declining balance rate %20210
%100=⨯= Depreciation expense ()960,6$%20%20500,43500,43$=⨯⨯-=……(4 points)
(3) Depreciation expense 250,3$500,32000
,385000,5$500,43$=⨯-=……( 2 points)
2. Dr: Depreciation Expense $3,850
Cr: Accumulated Depreciation $3,850 ……(3 points)
3. Dr: depreciation expense 1,925
Cr: accumulated depreciation 1,925 ……( 2 points)
Dr: Cash 38,000
Accumulated depreciation 9,625
Cr: Machinery 43,500
Gain on disposal of plant asset 4,125 ……( 2 points)
2002
Feb. 1 Dr: Long-term investment--- AFS(Apple) $31,400
Cr: Cash $31,400
Mar. 1 Dr: Short-term investment---- HTM(Flash) $80,000
Cr: Cash $80,000
Aug. 31 Dr: Cash $84,000
Cr: Short-term Investment---HTM(Flash) $80,000
Interest Revenue $4,000
Dec. 31 Dr: Market Adjustment $5,400
Cr: Unrealized Gains --- Equity $5,400
2003
Jan. 15 Dr: Cash $1,500,000
Cr: mon Stock, $1 par value $500,000
Paid-in Capital in excess of Par value $1,000,000
Nov. 1 Dr: Retained Earnings $250,000
Cr: mon Dividend Payable $250,000
Dec. 20 Dr: mon Dividend Payable $250,000
Cr: Cash $250,000
a. Dr: Allowance for Doubtful Accounts $165,000
Cr: Accounts Receivable $165,000 ……(3 points) b. Dr: Accounts Receivable $15,000
Cr: Allowance for Doubtful Accounts $15,000 ……(3 points) Dr: Cash $15,000
Cr: Accounts Receivable $15,000 ……(2 points) c. Dr: Bad Debt Expense $160,000
Cr: Allowance for Doubtful Accounts $160,000 …….(4 points) Question 4 (12 points)
1. Dr: Cash $198,494
Discount on Bonds Payable $41,506
Cr: Bonds Payable $240,000 ……….. (3 points)
2.Total bond interest expense
()
506
,
257
$
506
,
41
$
000
,
216
$
494
,
198
$
000
,
240
$
15
2
%
3
000
,
240
$
=
+
=
-
+
⨯
⨯
⨯
=
…(3
points)
3. Dr: Interest Expense $8,583.5
Cr: Cash $7,200
Discount on bond payable $1,383.5 …..(3 points) 4. Dr: Bonds Payable $240,000