作者shift11 (哈雷路亚)
看板Transfer
标题[情报] 97东吴会计解答
时间Sat Jun 27 19:09:15 2009
这是补习班老师解的
给大家做参考!
Part A.
1.dividend arrearage
2.premium
3.operating
4.direct
5.average number of days sales in inventory
6.direct
7.credit item
8.Economic Entity Assumption
9.Liquidation
10.quick ratio
Part B
(a)
Amount uncollectible percentage
Net yet due 10000+5000 2%
1~30 3000 5%
31~60 0 10%
61~90 500 30%
91~120 6000 50%
over120 1000 85%
Tatal:$4450
(b)
Allowance
------------------------
| $1200
| 3250 =>提
|
|
------------------------
$4450
(c)
Bad debt Expense 4650
Allowance for uncollectible accounts 4650
(d)
P company
Balance Sheet (partial)
Dec.31,2008
--------------------------------------
Assets:
Accounts Receivable $25500
Less: Allowance for Uncollectible Accounts (3250)
Total Accounts Receivable $22250
Items 2006 2007 2008 2009
Net income (loss) reported 100000 65000 42000 5000
Adjustment item(a) (26000) 26000 - -
Adjustment item(b) - (15000) 15000 -
Adjustment item(c) - (8000) 8000 -
Adjustment item(d) - - 19000 (19000)
Adjustment item(e) - - 4000 -
Adjustment item(f) (2000) - - -
Adjustment item(g) - - - 7000
Correct net income (loss) $72000 $68000 $88000 $17000
Part C
1. 1.326923
(15000X4X101X2+16500X2X2+22500X5X2+45000X1)/12=39000
(56250-9%X50X1000)/39000=1.326923
2. |-----|-----|-----|-----|------|
300000 X X X X X
X˙ P5┐8%=300000
3. 96600
(40500+30600+(6300+13500+7500)+7200-9000=96600)
4.12600
(6000X(1.35-1.14)=12600)
5.
Bad Debt Expense 1500
Allowance for Uncollectible Accounts 1500
6.
41800
7.
40400
8.
108000
9.
Leased Equipment 52000
Leased Payable 52000
10
Depreciation Expense 4333
Accumlated Dpreciation 4333
11
(220000-1000)X5+4/15=126000
帐面价值:22000-126000=94000
(94000-4000)X6/1+2+3+4+5+6 =25714.28
补习班老师的答案可信度应该比较高!
大家考试顺利!!
(我不会修文什麽的= =) 所以有错的话大家就互相提醒一下吧! (应该是不太会错吧~)
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※ shift11:转录至看板 TransEcoAcc 06/27 19:38
1F：推 dn96:分录9跟10应该是错的...那题是营业资赁非资本租赁 06/27 19:46
2F：→ dn96:除了没移转所有权 90趴跟75趴测试都没通过 06/27 19:46
3F：→ dn96: 租赁 06/27 19:48
4F：→ dn96:9当日没分录 不过我觉得可以说明一下为何没分录 06/27 19:49
5F：→ dn96:10当然也没分录 因为是营业租赁 承租人不用提折旧 06/27 19:49
6F：→ shift11:我之前解答案第10题我也没有写分录~老师写了我只好写了 06/27 19:56
7F：→ shift11:不好意思 06/27 19:56
8F：推 dn96:呃 因为你们老师是认为那是资本租赁 所以要提 06/27 19:57
9F：→ dn96:不过这题不是..他的应付租赁款现值是45161.26 06/27 19:57
10F：→ dn96:45161.26/52000=86.84% 小於90% 还有3年/5年=60%<75% 06/27 19:58
11F：→ dn96:而题目中也没说要给B公司优惠承购权或是到期时移转的权力 06/27 19:58
12F：→ dn96:四条件都不符合 故应该是属於营业租赁 06/27 19:59
13F：→ dn96: 利 06/27 20:00
14F：→ dn96:我目前是在补习班打工 所以我的也是老师解的XD 06/27 20:00
15F：→ dn96:PartB的II我算的跟你们老师一样 可是跟我们老师不一样~"~ 06/27 20:01
16F：→ shift11:感谢您!! 06/27 20:53