作者jorion (归敬不动尊)
看板NTUfin95
标题[公告] 会计期中考解答
时间Mon Dec 23 21:29:44 2002
1（d） 2（a） 3（b） 4（d） 5（c）
6（d） 7（c） 8（b） 9（c） 10（c）
11（b） 12（c） 13（d） 14（c） 15（a）
16（c） 17（c） 18（c） 19（b） 20（c）
21（c） 22（b） 23（c） 24（a） 25（a）
26、
(a) $495,000 (d) $825,000
(b) $230,000 (e) $568,000
(c) $200,000 (f) $250,000
27、
（a）perpetual inventory system
Sept. 3 Merchandise Inventory 2,500
Accounts Payable 2,500
Sept. 6 Accounts Payable 150
Merchandise Inventory 150
Sept. 9 Accounts Receivable 800
Sales 800
COGS 500
Merchandise Inventory 500
Sept. 13 Accounts Payable ($2,500 - $150) 2,350
Merchandise Inventory (2,350 × .02) 47
Cash 2,350
（b）period inventory system
Sept. 3 Purchases 2,500
Accounts Payable 2,500
Sept. 6 Accounts Payable 150
Purchase Returns and Allowances 150
Sept. 9 Accounts Receivable 800
Sales 800
Sept. 13 Accounts Payable ($2,500 - $150) 2,350
Purchase Discounts (2,350 × .02) 47
Cash 2,303
28、
( b )period inventory systemFIFO
COGS=100*50+60*60+140*70=$18,400
March 31 inventory = $7,400
LIFO
COGS=40*80+200*70+60*60=$20,800
March 31 inventory = 100*50=$5,000
( a )perpetual inventory system
FIFO
March cost of goods sold = $18,400 ($3,500 + $4,500 + $10,400)
March 31 inventory = $7,400
LIFO
March cost of goods sold = $20,600 ($4,100 + $5,600 + $10,900)
March 31 inventory = $5,200
29、
2001 2002
Overstated/ Overstated/
Amount Understated Amount Understated
Total assets $6,000 O $15,000 U
Owner's equity $6,000 O $15,000 U
Cost of goods sold $6,000 U $21,000 O
Net income $6,000 O $21,000 U
Correct cost of goods sold:
2001 2002
Beginning inventory $ 54,000 $ 58,000
Cost of goods purchased 847,000 891,000
Cost of goods available for 901,000 949,000
Ending inventory 58,000 70,000
Cost of goods sold $843,000 $879,000
30、
（1）
At Cost At Retail
Beginning inventory $ 50,000 $ 60,000
Merchandise purchases 130,000 180,000
Goods available for sale $180,000 240,000
Net sales 200,000
Ending inventory at retail $ 40,000
Cost to retail ratio = 75% ($180,000 ÷ $240,000).
Ending inventory at cost = ($40,000 × 75%) = $30,000.
（2）
Net Sales ($195,000 - $5,000) $190,000
Less: Estimated gross profit (40% × $190,000) 76,000
Estimated cost of goods sold $114,000
Beginning inventory $ 60,000
Cost of goods purchased ($75,000 - $4,000 + $3,500) 74,500
Cost of goods available for sale 134,500
Less: Estimated cost of good sold 114,000
Estimated cost of merchandise lost $ 20,500
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