中会小考CH10 11解答 2005/12/27 1. C 2. A 3. C 4. D 5. A 6. B 7. （R）Accumulated Depreciation 1,800,000 Building M 1,875,300 Cash 144,000 Building 24 3,795,000 Gain on Disposal 24,300 （M）Accumulated Depreciation 2,376,000 Building 24 2,283,000 Building M 4,515,000 Cash 144,000 8. (a) 1/8 × $810,000 × 3/4 = $75,938 (b) 2005: 25% × $731,250 = $182,813 (c) 8/36 × $810,000 × 1/4 = $ 45,000 7/36 × $810,000 × 3/4 = 118,125 $163,125 9. 1. Weighted-Average Capitalization Accumulated Date Expenditures Period Expenditures June 1 $2,400,000 7/12 $1,400,000 August 31 3,600,000 4/12 1,200,000 December 31 3,000,000 0 0 $2,600,000 2. Weighted-Average Accumulated Appropriate Avoidable Expenditures Interest Rate Interest $2,000,000 .09 $180,000 600,000 .12 72,000 $2,600,000 $252,000 3. Actual interest incurred during 2004: 9% bonds payable, $2,000,000 × .09 × 7/12 = $105,000 12% note payable, $500,000 × .12 = 60,000 $165,000 The interest cost to be capitalized is $165,000 (the lesser of the $252,000 avoidable interest and the $165,000 actual interest cost). 中会小考10 11解答 2005/12/28 1. 1. $43,200 2. $12,000 3. $6,000 L 2. (a) Cost $170,000 Accumulated depreciation (4 3/4 × $16,000) (76,000) Book value 94,000 Fair value ($108,000 + $12,000) 120,000 Gain $ 26,000 Gain recognized (12/120 × $26,000) $ 2,600 (b) Depreciation Expense . 16,000 Accumulated Depreciation 16,000 Accumulated Depreciation 76,000 Machine 84,600 Cash 12,000 Machine 170,000 Gain on Disposal 2,600 3. A 4. D 5. (a) Capitalization Weighted-Average Date Expenditures Period Accum. Expend. March 1 $ 90,000 4/12 $ 30,000 April 1 84,000 3/12 21,000 May 1 210,000 2/12 35,000 June 1 300,000 1/12 25,000 July 1 100,000 0 0 $111,000 (b) Weighted-Average Avoidable Accum. Expend. Rate Interest $ 60,000 .12 $ 7,200 51,000 .10 5,100 $111,000 $12,300 6.B 7.A 8.B 中会小考10 11 解答 2005/12/29 1. (a) Cost $72,000 Accumulated depreciation (5 1/4 × $6,000) (31,500) Book value 40,500 Fair value ($36,000 + $9,000) 45,000 Gain $ 4,500 Gain recognized (6/30 × $4,500) $ 900 (b) Depreciation Expense 1,500 Accumulated Depreciation 1,500 Accumulated Depreciation 31,500 Machinery 32,400 Cash 9,000 Machinery 72,000 Gain on Disposal 900 2. Depreciation Expense ($12,000 × 3/12) 3,000 Accumulated Depreciation 3,000 Accumulated Depreciation 33,000 Machinery 72,000 Loss on Disposal 3,000 Machinery 60,000 Cash ($72,000 – $24,000) 48,000 3. B 4. D 5. D 6. 无答案 正确为459,000 7. A 8. B 9. C 10. (a) 2004: 25% × $500,000 × 1/4 = $31,250 2005: 25% × $468,750 = $117,188 (b) 2004: 8/36 × $450,000 × 1/4 = $25,000 2005: 8/36 × $450,000 × 3/4 = $75,000 7/36 × $450,000 × 1/4 = 21,875 $96,875 --

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