[情報] 97東吳會計解答
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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