作者shift11 (哈雷路亞)
看板Transfer
標題[情報] 97東吳會計解答
時間Sat Jun 27 19:09:15 2009
這是補習班老師解的
給大家做參考!
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
帳面價值:22000-126000=94000
(94000-4000)X6/1+2+3+4+5+6 =25714.28
補習班老師的答案可信度應該比較高!
大家考試順利!!
(我不會修文什麼的= =) 所以有錯的話大家就互相提醒一下吧! (應該是不太會錯吧~)
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※ shift11:轉錄至看板 TransEcoAcc 06/27 19:38
1F：推 dn96:分錄9跟10應該是錯的...那題是營業資賃非資本租賃 06/27 19:46
2F：→ dn96:除了沒移轉所有權 90趴跟75趴測試都沒通過 06/27 19:46
3F：→ dn96: 租賃 06/27 19:48
4F：→ dn96:9當日沒分錄 不過我覺得可以說明一下為何沒分錄 06/27 19:49
5F：→ dn96:10當然也沒分錄 因為是營業租賃 承租人不用提折舊 06/27 19:49
6F：→ shift11:我之前解答案第10題我也沒有寫分錄~老師寫了我只好寫了 06/27 19:56
7F：→ shift11:不好意思 06/27 19:56
8F：推 dn96:呃 因為你們老師是認為那是資本租賃 所以要提 06/27 19:57
9F：→ dn96:不過這題不是..他的應付租賃款現值是45161.26 06/27 19:57
10F：→ dn96:45161.26/52000=86.84% 小於90% 還有3年/5年=60%<75% 06/27 19:58
11F：→ dn96:而題目中也沒說要給B公司優惠承購權或是到期時移轉的權力 06/27 19:58
12F：→ dn96:四條件都不符合 故應該是屬於營業租賃 06/27 19:59
13F：→ dn96: 利 06/27 20:00
14F：→ dn96:我目前是在補習班打工 所以我的也是老師解的XD 06/27 20:00
15F：→ dn96:PartB的II我算的跟你們老師一樣 可是跟我們老師不一樣~"~ 06/27 20:01
16F：→ shift11:感謝您!! 06/27 20:53