會(huì)計(jì)英語雙語版張倩課后參考答案

Chapter1AnIntroducingtoAccounting

1.B2.C3.B4.ABCD5.ABCDE

Chapter2FinancingAccountingConceptualFramework

1.C2.C3.A4.D5.A6.C7.B8.ABC9.ABCD

Chapter3TheAccountingEquationandDouble-entryRules

1.D2.A3.B4.D5.B6.略

Chapter4AccountingCycle

1.C2.A3.B4.A5.B

6.

Accounts

Balance

$

Bankloan

14,800

Cashatbank

13,120

Capital

16,000

Businesstaxes

2,000

Accountspayable

15,300

Purchases

17,200

Sales

18,000

Sundrypayables

2,130

Accountsreceivable

15,700

Bankloaninterest

3,900

Otherexpenses

11,500

Vehicles

2,810

Chapter5Cash

1.D2.D3.B4.A5.C

6.

CO.XYZ’sBankReconciliation

Unit:$

Thebalanceonthebankstatement

300,000

Thebalanceonbankdepositjournal

400,000

Add:

Add:

Additionsbydepositornotonthebankstatement

1,000,000

Additionsbybanknotrecordedbydepositor

800,000

Minus:

Minus:

Deductionbydepositornotonthebankstatement

500,000

Deductionbybanknotrecordedbydepositor

400,000

Balanceafteradjustment

800,000

Balanceafteradjustment

800,000

Chapter6Receivables

1.D2.A3.D4.A5.A6.C

Chapter7Inventory

1.B2.B3.C4.A5.D

Chapter8PlantAssets

1.D2.B3.A4.A5.C6.B

(a)UnderStraight-Linemethods

Annualdepreciation=(12000-20000)÷5=$2000

(b)UnderUnits-of-Activitymethods

Totalworkinghoursofthemachine=150+200+250+210+190=1000hours

Depreciationperworkinghour=(120000-20000)÷1000=$100/hour

20×5

20×6

20×7

20×8

20×9

WorkingHours(h)

150

200

250

210

190

DepreciationExpense($)

1500

2000

2500

2100

1900

(c)UnderDouble-declining-balancemethods

Year

CarryingAmountatBeginningofyear

Depr.Rate

Depr.forYear($)

CarryingAmountat

Endofyear($)

×5

120000

40%

48000

72000

×6

72000

40%

28800

43200

×7

43200

40%

17280

25920

×8

25920

50%

(25920-20000)÷2=2960

22960

×9

22960

50%

2960

20000

(d)UnderSum-of-the-years’-digitsmethod

Year

Depr.Rate

Depr.forYear($)

CarryingAmountatendofyear($)

×5

5/15

33333.33

86666.67

×6

4/15

26666.67

60000

×7

3/15

20000

40000

×8

2/15

13333.33

26666.67

×9

1/15

666.667

20000

Chapter9IntangibleAssetsandNaturalResource

1.A2.B3.C4.D5.C

Chapter10Liability

1.B2.B3.A4.B

5.(1)OnJanuary1,20X0

Dr.BankDeposits

￥800,000

Cr.Short-termLoan

￥800,000

(2)Monthlyinterestexpense=￥800,000×4.5%÷12=￥3,000

AttheendofJanuary,February,April,May,July,August

Dr.FinancialExpenses

￥3,000

Cr.InterestPayable

￥3,000

(3)Interestpaidattheendofeachquarter=￥3,000×3=￥9,000

AttheendofMarch,JuneandSeptember

Dr.FinancialExpenses

￥3,000

InterestPayable

￥6,000

Cr.BankDeposits

￥9,000

(4)OnSeptember30

Dr.Short-termLoan

￥800,000

Cr.BankDeposits

￥800,000

Chapter11Owners’Equity

1.A2.B3.C4.D5.D

Chapter12Revenues

1.B2.D3.C4.B5.C6.ABCD7.ABCDE8.ABCD

9.Thetransactionpriceiswouldbe$27,917(18,000+12,000*0.8264),asthesecondpaymentwouldbereceivedtwoyearslater.

Theallocationoftransactionpricewouldbeonthebasisofrelativestand-alonesellingpriceofeachdistinctgoodorserviceisapplied.Theallocationisasfollows:

TheamountofMini-Lux=$27,917*30,000/(30,000+1,500)=$26,588

Theamountofservice=$27,917*1,500/(30,000+1,500)=$1,329

On31March2019,deliveryisarrangedsotheperformanceobligationofMini-Luxissatisfiedwhile3-yearserviceisnotperformedatthistime.Theaccountingtreatmentfortherevenuerecognition,therefore,isasfollows:

Dr.Cash?$18,000

Dr.Accountsreceivable$9,9917

Cr.Revenue(P&L)?$26,588

Cr.Deferredrevenue(liability)$1,329

Chapter13FinancialStatement

1.D2.A3.C4.C5.B6.BCD7.BD

8.Solution:

Cashflowsfromoperatingactivities

Cashreceivedfromcustomers($400+$33,400–$900)

$32,900

Cashpaidtosuppliers($1,000+$19,500–$2,550)

($17,950)

Cashpaidtoemployees($1,500+$10,500–$750)

($11,250)

Interestpaid

($2,100)

Interestreceived

$75

Netcashflowsfromoperatingactivities

$1,675

9.Solution:

$,000

Profitbeforetax(statementofprofitorloss)

21,698

Adjustments:

Add:Depreciation

2,660

Interestexpense

535

Profitonequipmentdisposal

(700)

Investmentincome

(66)

(Increase)/decreaseinreceivables

(2,583)

(Increase)/decreaseininventories

(393)

Increase/(decrease)inpayables

(1,636)

Cashgeneratedfromoperations

19,515

Interestpaid

(535)

Incometaxespaid(3,340+4,480-3,670)

(4,150)

Netcashflowsfromoperatingactivities

14830

Chapter14FinancialStatement

1.C2.A3.C4.B5.D

6.Solution:

(1)Netprofitmargin=profitaftertax/netsales=17,218/33,000=52.16%

(2)Returnoncapitalemployed=profitbeforeinterestandtax/capitalemployed=(21,698-535)/(53,092+8,100)=34.58%

(2)Currentratio=currentassets/currentliability=21,609/13,785=1.57

(3)Quickratio=qui