一样是补习班老师的答案 1. Family Video Company Bank Reconciliation July 31 ----------------------------------------------------- Cash balance per books $7284 |Cash balance per bank $7263 Add:Note collected 900 |Add:Deposits transit 1500 Interest revenue 36 |Less: Outstanding (591) Less: Service charge (28) | fee (20) | ---------------------------------------------------------- Correct Balance $8172 |Correct Balance $8172 Cash 888 Service Charge 48 Note Receivable 900 Interest Revenue 36 2. (1) (a) Dec.31.2008 Cash 460000 Discount on Bonds Payable 40000 Bond Payable 500000 (b) Interest Expense 29500 Discount on Bonds Payable 2000 ......1 Cash 27500 ......2 1. 40000/20=2000 2.500000X11%X6/12=27500 (2) Bonds Payable 200000 Discounted on Bonds Payable 3500 Cash 192000 Gain on retirement of Bonds Payable 4500 3. A. (1) (935000-37500)/9X3/12=24931 (2) (935000-37500)/1920000X42600=19913 (3) (935000-37500)X 9/45 X 3/12=44875 (4) 935000X 2/9 X 3/12 =51944 B. BV1/1 r D/E A/D BV12/31 2006/10/1 935000 2/9X3/12 51944 51944 883056 2007/1/1-12/31 883056 2/9 196235 248179 686821 2008/1/1-12/31 686821 2/9 152627 400806 534194 2009 534194 2/4 267097 4. Cash Flow from operating activities Net income: $195000 Add:Depreciation Expense 45000 Loss on the sale of equipment 5000 Decrease in account receivable 15000 Increase in accounts payable 17000 Decrease in prepaid expenses 4000 Net Cash Flow from Operating Activities 81000 5. Increase Decrease No Effect 1. X 2. X 3. X 4. X 5. X 6. X 7. X 8. X 9. X 10. X --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 220.141.41.123 ※ shift11:转录至看板 TransEcoAcc 06/27 19:38