[情報] 政大財管97會計解答
一樣是補習班老師的答案
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
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※ shift11:轉錄至看板 TransEcoAcc 06/27 19:38