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Answer for Lesson3

By Tina Nelson,2014-09-24 23:57
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Answer for Lesson3

    1

     3章习题详细解答:

Self-Test Questions

    1. 在权责发生制和收付实现制下同时记入收入是当:

    2. 当费用付出而不是发生才记录费用是违背:

    3. 对应计费用不作调整分录会导致:b.

     Solution: If you dont record an acrued expense,the expense will be decrease .According to the formula: Revenu-Expense=Net Income,the expense will be understate,and result in Net Income overstate. 4. 一筆调整可能包括下列各项, 除开:b.

     C.Example:Suppose Air&Sea Travel Agency holds a note receivable from a client,at the end of Sept. $125 of interest revenue has been earned.

     Journalize the adjustment at Sept.30:

     Dr.Interest receivable 125

     Cr. Interest revenue 125 5.2003年损益表显示有租金费用$6100, 与资产负债表有联

    系的帐户: 预付租金: 期初余额$1400, 期末余额

    $1200.2003年付出的租金为:5900.

     ( 1400+x)-6100=1200 x=5900

    2

     习题3-1: 分别就下列独立情形, 在编制年度财务报表前, 编制20031231日的调整分录:

    Exercise 3-1:

    Dec31 a Supplies Expense(470+330-100) 700

     Supplies 700

     b Insurance Expense 1,360

     Prepaid Insurance 1,360

     c Insurance Expense 200

     Prepaid Insurance 200

     d Depreciation Expense- Equ. 3,470

     Accumulated Depreciation -Equ. 3,470

     e Property taxes expense 1,260

     Property taxes payable 1,260

     习题3-2; 假如习题3-1中需要调整的项目在会计期末沒有作出调整,

    每一筆调整说明如在此时忽略此筆调整对编制损益表和资产负债表的影响.

Exercise 3-2:

     Income Statement Balance Sheet a Net income is overstated by Asset, OE is overstated by $700 (Supplies)

    $700

    b Net income is overstated by Asset, OE is overstated by $1,360 (Prepaid

    $1,360 Insurance)

    c Net income is overstated by Asset, OE is overstated by $200 (Prepaid Insurance)

    $200

    d Net income is overstated by Asset, OE is overstated by $3,470 (equipment)

    $3,470

    e Net income is overstated by Liability is understated by $1,260 (Property taxes

    $1,260 payable)

    OE is overstated by 1,260

    3

     练习3-3: 决定下列各直行中问号的金额. 每一直行金额构成的问题互不相关.

Exercise 3-3:

     (a) (b) (c) (d) Supplies on hand on January 1 $180 $410 $745 $340 Supplies purchased during the 230 390 645 220 year

    Supplies remaining at the 80 115 560 480 year-end

    Supplies expense for the year 320 850 425 330

    问题3-1: 社区技术学校会计年度末--1231日调整前试算表如下.要求:

     1. 在试算表中附加设立这些帐户: 应收帐款, 应付工薪, 赚取的知识更新报酬, 折旧费用--设备, 折旧费用--专业图书館, 保险费用, 和办公用品费用. 帐户金额过入试算表.

     2. 使用下列信息编制和过入调整分录.

    4

Problem 3-1:

     Prepare the adjusting entries:

    Dec. 31 a Insurance Expense 900

     Prepaid Insurance 900