中会期中考时间地点如下： 叶疏老师班： 时间：5/10（三）17：30-21：00 地点：壹号馆B02教室 范围：16 17 18 董水量老师班； 时间：5/9（二）10：00-12：00 地点：壹号馆B02教室 范围：16 17 18 小考解答如下 2006/5/2 一、 (a) Interest Payable 60,000 Interest Expense 119,000 Premium on Bonds Payable 1,000 Cash 180,000 (b) Bonds Payable 1,500,000 Premium on Bonds Payable 5,250 Common Stock (21,000 × $15) 315,000 Paid-in Capital in Excess of Par 1,190,250 二、 1.D 2.C 三、 1.C 2.C 四、 D 五、 (a) Installment Accounts Receivable 1,500,000 Installment Sales 1,500,000 Cash 600,000 Installment Accounts Receivable 600,000 (b) Cost of Installment Sales 720,000 Inventory 720,000 (c) Installment Sales 1,500,000 Cost of Installment Sales 720,000 Deferred Gross Profit (52%) 780,000 (d) Deferred Gross Profit (52% × $600,000) 312,000 Realized Gross Profit on Installment Sales 312,000 六、 (a) $990,000 ————— × $3,000,000 = $1,650,000 $1,800,000 (b) Accounts Receivable 1,000,000 Billings on Construction in Process 1,000,000 (c) Construction Expenses 990,000 Construction in Process 660,000 Revenue from Long-Term Contracts 1,650,000 (d) Revenue $3,000,000 Costs 1,815,000 Total gross profit 1,185,000 Recognized in 2004 (660,000) Recognized in 2005 $ 525,000 七、B 八、C 2006/5/3 一、 Income before extraordinary item $290,000 Less preferred dividends (48,000) Available to common before extraordinary item 242,000 Add extraordinary gain (net of tax) 130,000 Income available to common $372,000 Weighted average shares outstanding: January 1 84,000 3/4 × 40,000 30,000 1/4 × 16,000 (4,000) 110,000 Basic earnings per share: Income before extraordinary item $2.20 Extraordinary item (net of tax) 1.18 Net income $3.38 Diluted earnings per share: Income before extraordinary item $1.51 Extraordinary item (net of tax) .81 Net Income $2.32 二、 1. C 2.B 三、 (a) Available-for-Sale Securities 253,680 Interest Revenue 10,800 Cash 264,480 (b) Available-for-Sale Securities 240 Interest Revenue 240 Cash ($270,000 × .12 × 1/12) 2,700 Interest Revenue 2,700 Cash 255,000 Loss on Sale of Securities 2,280 Available-for-Sale Securities 257,280 $253,680 + [($16,320 ÷ 68) 毕 15] 四、1.C 2.B 五、B 六、 (a) $1,800,000 ————— × $4,000,000 = $800,000 $9,000,000 (b) $5,200,000 —————— × $3,000,000 = $1,560,000 $10,000,000 Less 2004 gross profit 800,000 Gross profit in 2005 $ 760,000 (c) Construction in Process 760,000 Construction Expenses 3,400,000 Revenue from Long-Term Contracts 4,160,000 七、 (a) $480,000 ÷ $1,200,000 = 40% (b) Repossessed Merchandise 5,500 Deferred Gross Profit, 2004 (.40 × $15,000) 6,000 Loss on Repossession 3,500 Installment Accounts Receivable, 2004 15,000 2006/5/4 一、 1. Bonds Payable 6,000,000 Premium on Bonds Payable 525,000 Common Stock 4,800,000 Paid-in Capital in Excess of Par 1,725,000 2. Cash 1,940,000 Discount on Bonds Payable 60,000 Bonds Payable 2,000,000 3. Cash 3,030,000 Discount on Bonds Payable 151,800 Bonds Payable 3,000,000 Paid-in Capital—Stock Warrants 181,800 ($189,000 ÷ $3,150,000 × $3,030,000 = $181,800) 二、 Computation of weighted average shares outstanding during the year: January 1 Outstanding 500,000 March 1 Repurchase (5/6 × 60,000) (50,000) 450,000 June 1 2-for-1 split 900,000 November 1 Issued (1/6 × 120,000) 20,000 920,000 Additional shares for purposes of diluted earnings per share: Potentially dilutive securities 8% convertible preferred stock 200,000 Stock options Proceeds from exercise of 60,000 options (60,000 × $25) $1,500,000 Shares issued upon exercise of options 60,000 Less: treasury stock purchasable with proceeds ($1,500,000 ÷ $30) 50,000 10,000 Dilutive securities—additional shares 210,000 $1,400,000 – $80,000 (a) Basic earnings per share: —————————— = $1.43 920,000 $1,400,000 (b) Diluted earnings per share: ———–————— = $1.24 920,000 + 210,000 三、1.送分 2.D 四、 (a) Available-for-Sale Securities 374,175 Interest Revenue 5,400 Cash 379,575 (b) Interest Revenue 900 Available-for-Sale Securities 900 Cash ($360,000 × .06 × 1/3) 7,200 Interest Revenue 7,200 Cash 370,800 Gain on Sale of Securities 900 Available-for-Sale Securities 369,900 $374,175 – [($14,175 ÷ 63) × 19] 五、C 六、 (a) $990,000 ————— × $3,000,000 = $1,650,000 $1,800,000 (b) Accounts Receivable 1,000,000 Billings on Construction in Process 1,000,000 (c) Construction Expenses 990,000 Construction in Process 660,000 Revenue from Long-Term Contracts 1,650,000 (d) Revenue $3,000,000 Costs 1,815,000 Total gross profit 1,185,000 Recognized in 2004 (660,000) Recognized in 2005 $ 525,000 --

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