第一题 课本P16-7A 第二题 课本P16-5A 第三题 课本 P19-7B 第四题 General Journal Date Accounts and Explanations Post.Ref. Debit Credit 19X1 Dec. 31 Long-Term Investment in Bonds 387,578 Cash 387,578 To purchase bond investment. 19X2 June 30 Cash 19,000 Long-Term Investment in Bonds 379 Interest Revenue 19,379 To receive semiannual interest revenue and amortize discounton investment. Dec. 31 Cash 19,000 Long-Term Investment in Bonds 398 Interest Revenue 19,398 To receive semiannual interest revenue and amortize discounton investment. Amortized table : 　 A B C D E Semiannualinterestdate Interest receip(0.0475 of maturity value) Interest revenue(0.05 of preceding investment carryingamount Discount amortization (B-A) Discountbalance (preceding D-C) Investment Carrying Amount($400,000-D) 12-31-X1 　 　 　 $ 12,422 $ 387,578 6-30-X2 $19,000 　 $19,379 　 $ 379 12,043 387,957 12-31-X2 19,000 　 19,398 　 398 11,645 388,355 Note : At June 30 and December 31, 19X2, the investor can make separate entries for the accrual of cash interest and for the amortization of discount on the investment. 第五题 Req.1 General Journal Date Accounts and Explanations Post. Ref. Debit Credit Mar. 3 Long-term Available-for sale Investment(5,000*$9.25) 46,250 　 　 　 Cash 　 　 46,250 　 　 Purchased investment. 　 　 　 　 　 　 　 　 　 　 4 Long-term Equity-Method Investment 408,000 　 　 　 Cash 　 　 408,000 　 　 Purchased equity-method investment. 　 　 　 　 　 　 　 　 　 May 14 Cash(5,000*$8.2) 　 4,100 　 　 　 Dividend Revenue 　 　 4,100 　 　 Received cash dividend. 　 　 　 　 　 　 　 　 　 June 15 Cash 　 27,000 　 　 　 Long-term Equity-Method Investment 27,000 　 　 Received cash dividends on equity-method investment. 　 　 　 　 　 　 　 　 　 Oct. 24 Long-term Available-for-Sale Investment 226,000 　 　 　 Cash 　 　 226,000 　 　 Purchased investment. 　 　 　 　 　 　 　 　 　 Dec. 15 Cash 　 29,000 　 　 　 Long-term Equity-Method Investment 　 29,000 　 　 Received cash dividends on equity-method investment. 　 　 　 　 　 　 　 　 　 　 31 Long-term Available-for-Sale Investment($620,000*0.3) 186,000 　 　 　 Equity-Method Investment Revenue 　 186,000 　 　 To record investment revenue. 　 　 　 　 　 　 　 　 　 　 31 Unrealized Loss on Available-for-Sale Investment 　 5,150 　 　 　 Market Adjustment－Long-Term Available-for-Sale Investments ($272,250-$267,100)※ 　 　 5,150 　 　 Adjusted investment to market value. 　 　 　 　 　 　 　 　 　 ※Stock Cost Market Value BCM $ 46,250 $ 48,100 Northern 226,000 219,000 $272,250 $ 267,100 Req.2 Long-Term Equity-Method Investments Jan. 1 Balance 657,000 June. 15 Dividends 27,000 Mar.4 Purchase 408,000 Dec.15 Dividends 29,000 Dec.31 Net income 186,000 　 　 　 Dec.31 Balance 1,195,000 Long-Term Available-for-Sale Investments Mar.3 Purchase 657,000 Oct. 24 Purchase 186,000 　 　 　 Dec.31 Balance 1,195,000 Market Adjustment－Long-Term Available-for-Sale Investments 　 Dec. 31 Adjustment 5,150 Req.3 Total currant assets $ XXX Long-term available-for-sale investments, at market value($272,250-$5,150) 267,100 Long-term equity-method investments 1,195,000 -- 变化无常的一切 只是比喻而已 --

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