奥鹏南开15春学期《西方财务会计》在线作业答案

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15春西交《国际会计》在线作业答案

西交《国际会计》在线作业一、单选题（共40 道试题，共80 分。

）1. 在70年代，实务主义的“国外子公司会计”观点是指（）。

A. 各国会计存在差异，不可能协调一致，要制定出一套世界性的被各国所接受的会计准则是不可能的。

B. 国际会计被认为是可以为世界上所有国家采纳的全球体系，应该制定一套在世界范围内一致应用的公认会计准则。

C. 国家会计研究的课题都与跨国公司经营活动有关，因此国际会计应该是跨国公司与国外子公司的会计。

D. 以上皆不是正确答案：C2. 发展中国家一般采用的计量通货膨胀影响的方法为（）。

A. 通货膨胀会计B. 现值计量会计C. 一般物价水平会计D. 通货紧缩会计正确答案：C3. 全面收益分为净收益和其他全面收益两大类。

其中传统的净收益不包括（）。

A. 环境与就业机会B. 产品的成本C. 产品的性能和安全D. 企业行为和商业道德正确答案：B4. 德国的《商法》对损益表有两种规定格式，分别为（）。

A. 按总收入法编制的表式和按销售成本法编制的表式B. 按总费用法编制的表式和按销售收入法编制的表式C. 按总费用法编制的表式和按销售成本法编制的表式D. 按总收入法编制的表式和按销售收入法编制的表式正确答案：C5. 会计职业界提供国际性服务的三个层次不包括（）A. 一体化国际性会计师事务所B. 国际会计师事务所C. 建立在“联盟”基础上的兼具国际和国内性质的会计师事务所D. 国内性质的会计师事务所为从事国际业务面进行的临时性协作正确答案：B6. 关于制定国际转移价格需要考虑的制约因素说法正确的是（）。

（财务会计）西方财务会计课后习题答案

（财务会计）西⽅财务会计课后习题答案Chapter 6Merchandise Inventory and Cost of Goods SoldCheck Points(10 min.) CP 6-1Nissan North AmericaBalance SheetDecember 31, 20X6Current assets:Inventory (300 @ $80)…………………..$24,000Nissan North AmericaIncome StatementYear Ended December 31, 20X6Sales revenue [700 ($80 + $40)]……….$84,000Cost of goods sold (700 @ $80)………… 56,000Gross profit………………………………….$28,000Chapter 6 Merchandise Inventory and Cost of Goods Sold 379(10-15 min.) CP 6-2 1. (Journal entries) Inventory…………………………………..100,000Accounts Payable…………………….100,000 Cash ($140,000 ?.20)……………………28,000 Amounts Receivable ($140,000 ? .80).. 112,000Sales Revenue………………………...140,000 Cost of Goods Sold……………………..60,000 Inventory ($100,000 ?.60)…………..60,000 2. (Financial statements)BALANCE SHEETCurrent assets:Inventory ($100,000 –$60,000)……………….$40,000 INCOME STATEMENTSales revenue………………………………………$140,000Cost of goods sold……………………………….. 60,000Gross profit…………………………………………$ 80,000 380Financial Accounting 6/e Solutions Manual(10 min.) CP 6-3Billions Inventory………………………… 6.4Cash…………………………... 6.4 Accounts Receivable………….28.5Sales Revenue……………….28.5Cost of Goods Sold…………… 6.2Inventory……………………... 6.2 Cash………………………………26.3Accounts Receivable……….26.3Chapter 6 Merchandise Inventory and Cost of Goods Sold 381(10 min.) CP 6-41. I nventory costs are increasing from $10 to $14 to $18 per unit.2. FIFO results in the highest cost of ending inventory($360)because under FIFO the ending inventory is costed at the last costs incurred during the period. When costs are increasing, the last costs are the highest costs.FIFO results in the lowest cost of goods sold. This occurs because the oldest costs are assigned to cost of goods sold. When costs are increasing, the oldest costs are the lowest.FIFO results in the highest gross profit because cost of goods sold, the expense, is the lowest. (Sales revenue is unaffected by the inventory costing method.)3. LIFO results in the lowest cost of ending inventory($240)because under LIFO, the ending inventory is costed at the oldest costs. When costs are increasing, the oldest costs are the lowest costs.LIFO results in the highest cost of goods sold. This occurs because the last costs of the period are assigned to cost of goods sold. When costs are increasing, the last costs are the highest.LIFO results in the lowest gross profit because cost of goods sold, the expense, is the highest. (Sales revenue is unaffected by the inventory costing method.)382Financial Accounting 6/e Solutions Manual(10 min.) CP 6-5a b cAverageCost FIFO LIFO Cost of goods sold:Average (50 @ $15*) $750FIFO (10 @ $10) + (25 @ $14) + (15 @ $18) $720LIFO (25 @ $18) + (25 @ $14) $800 Ending inventory:Average (10 @ $15*) $150FIFO (10 @ $18) $180LIFO (10 @ $10) $100 _____*Average cost= ($100 + $350 + $450)= $15per unit (10 + 25 + 25)Chapter 6 Merchandise Inventory and Cost of Goods Sold 383(10-15 min.) CP 6-6Kinko’sIncome StatementYear Ended December 31, 20XXAverage FIFO LIFO Sales revenue (600 ? $20) $12,000 $12,000 $12,000 Cost of goods sold (600 ? $9.90*)5,940(100 ? $9) + (500 ? $10) 5,900(600 ? $10) 6,000 Gross profit 6,060 6,100 6,000 Operating expenses 4,000 4,000 4,000 Net income $ 2,060 $ 2,100 $ 2,000 _____*Beginning inventory (100 @ $9.20)…………..$ 920 Purchases (700 @ $10)………………………… 7,000Goods available…………………….……………$7,920 Average cost per unit $7,920 / 800 units…$ 9.90384Financial Accounting 6/e Solutions Manual(10 min.) CP 6-7Kinko’sIncome StatementYear Ended December 31, 20XXAverage FIFO LIFO Sales revenue (600 ? $20) $12,000 $12,000 $12,000 Cost of goods sold (600 ? $9.90*)5,940(100 ? $9) + (500 ? $10) 5,900(600 ? $10) ______ ______ 6,000 Gross profit 6,060 6,100 6,000 Operating expenses 4,000 4,000 4,000 Income before income tax $ 2,060Income tax expense (40%) $ 824*From CP 6-6(5 min.) CP 6-8 Lands’ End managers can delay purchases of inventory until the next year. Under LIFO, high inventory costs that would have been paid for inventory do not become expense as cost of goods sold in the current year. As a result, the current year’s income statement reports a higher net income than Lands’ End would have reported if the company had replaced inventory before year end.Chapter 6 Merchandise Inventory and Cost of Goods Sold 385(5-10 min.) CP 6-9Millions BALANCE SHEETCurrent assets:Inventories, at market (which is lower than cost).. $ 330 INCOME STATEMENTCost of goods sold [$1,001 + ($333 – $330)]…………$1,004 386Financial Accounting 6/e Solutions Manual(10 min.) CP 6-101. FIFO2. LIFO Gross profitpercentage:Gross profit= $460*= 46%$340**= 34%Net sales revenue $1,000 $1,000 _____* $1,000 – $540 = $460** $1,000 – $660 = $340Inventory turnover:Cost of goods sold= $540 $660Average inventory ($100 + $360) / 2 ($100 + $240) / 2= 2.3 times = 3.9 times3. Gross profit percentage — FIFO looks better.4. Inventory turnover — LIFO looks better.Chapter 6 Merchandise Inventory and Cost of Goods Sold 387(10-15 min.) CP 6-11 1. Beginning inventory……………………………... $ 300,000+ Purchases……………………………………….… 1,600,000 = Goods available…………………………………... 1,900,000 –Cost of goods sol d………………………………. (1,800,000) = Ending inventory……………………………….…2. Beginning inventory……………………………..+ Purchases……………………………………….…= Goods available…………………………………...–Cost of goods sold:Sales revenue……………………….$3,000,000Less estimated gross profit (40%) (1,200,000)Estimated cost of goods sold……………….= Estimated cost of ending inventory…………... $ 100,000 388Financial Accounting 6/e Solutions Manual(5-10 min.) CP 6-12CorrectAmount(Millions)a. Inventory ($333 + $3)…………………………………$ 336b. Net sales (unchanged)……………………………….$1,755c. Cost of goods sold ($1,001 –$3)…………………...$ 998d. Gross profit ($754 + $3)……………………….……..$ 757(10 min.) CP 6-13 1. Last year’s reported g ross profit was understated.Correct gross profit last year was $5.6 million ($4.0 + $1.6). 2. This year’s gross profit is overstated.Correct gross profit for this year is $3.2 million ($4.8 – $1.6).3. Lang’s perspective is better because correcting the errorchanges the trend of correct gross profit from up (good) to down (bad), as follows:MillionsLast Year This Year Trend Reported gross profit……..$4.0 $4.8 Up (Good) Correct gross profit……….$5.6 $3.2 Down (Bad) Chapter 6 Merchandise Inventory and Cost of Goods Sold 389(5-10 min.) CP 6-14 1. Ethical. There is nothing wrong with buying inventorywhenever a company wishes.2. Ethical. Same idea as 1.3. Unethical. The company falsified its reported amounts ofinventory and net income.4. Unethical. The company falsified its reported inventorypurchases, cost of goods sold, and net income in order to cheat the government (and the people) out of income tax.5. Unethical. The company falsified its reported amount ofinventory in order to cheat the government (and the people) out of taxes.390Financial Accounting 6/e Solutions ManualExercises(15-20 min.) E 6-1 Req. 1 (journal entried)Perpetual System1. Purchases: ThousandsInventory…………………….……….… 2,200Accounts Payable………………….2,2002. Sales:Cash ($3,500 ?.20) (700)Accounts Receivable ($3,500 ? .80). 2,800Sales Revenue…………….……….3,500 Cost of Goods Sold………………….. 2,100 Inventory………………….………....2,100Req. 2 (financial statement amounts)BALANCE SHEET Thousands Current assets:Inventory ($370 + $2,200 – $2,100)... $ 470 INCOME STATEMENTSales revenue…………………………….$3,500Cost of goods sold……………………… 2,100Gross profit……………………………….$1,400Chapter 6 Merchandise Inventory and Cost of Goods Sold 391(15-25 min.) E 6-2JournalDATE ACCOUNT TITLES AND EXPLANATION DEBIT CREDIT1 Inventory ($640 + $1,870 + $900)……….3,410Accounts Payable………………………3,4102 Accounts Receivable (17 @ $500)……...8,500Sales Revenue…………………………..8,500 Cost of Goods Sold……………………….2,800* Inventory…………………………………2,8003 Sales revenue………………………………$8,500Cost of goods sold……………………….. 2,800Gross profit…………………………………$5,700Ending inventory ($800 + $3,410 –$2,800)……...$1,410 _____*(9 @ $160) + (8 @ $170) = $2,800392Financial Accounting 6/e Solutions Manual(10-15 min.) E 6-3 1.Cost of Goods Sold Ending Inventory(a) Specificunit cost (6 @ $160) + (11 @ $170) = $2,830 (3 @ $160) + (5 @ $180) = $1,380 (b) Averagecost 17 ? $168.40* = $2,863 8 ? $168.40* = $1,347 _____*Average cost per unit = ($800 + $640 + $1,870 + $900)= $168.40(5 + 4 + 11 + 5)(c) FIFO (9 @ $160) + (8 @ $170) = $2,800 (5 @ $180) + (3 @ $170) $1,410(d) LIFO (5 @ $180) + (11 @ $170) + (1 @ $160) $2,930 (8 @ $160) $1,2802. LIFO produces the highest cost of goods sold.FIFO produces the lowest cost of goods sold.The increase in inventory cost from $160 to $170 to $180 per unit causes the difference in cost of goods sold. Chapter 6 Merchandise Inventory and Cost of Goods Sold 393(15-20 min.) E 6-4 Cost of goods sold:LIFO ($2,930) –FIFO ($2,800)…………………………$130 Incom e tax rate……………………………………….. .35 LIFO advantage in tax savings…………………………..$ 46(15 min.) E 6-51. a. FIFOCost of goods sold:(5 @ $90) + (5 @ $95)……………...$925Ending inventory:7 @ $95………………………………$665b. LIFOCost of goods sold:10 @ $95……………………………..$950Ending inventory:(5 @ $90) + (2 @ $95)……………...$6402.VPA, Inc.Income StatementMonth Ended May 31, 20XXSales revenue (3 @ $150) + (7 @ $155)................$1,535 Cost of goods sold. (925)Gross profit (610)Operating expenses (310)Income before income tax (300)Income tax expense (40%) (120)Net income………………………………………………$ 180 394Financial Accounting 6/e Solutions Manual(15 min.) E 6-6Millions1. Gross profit: FIFO LIFOSales revenue……………………………………$4.9 $4.9 Cost of goods soldFIFO: 600,000 ?$7…………………………… 4.2LIFO: (400,000 ? $5) + (100,000 ? $6)+ (100,000 ?$7)……………………… 3.3 Gross profit………………………………………$ .7 $1.6 2. Gross profit under FIFO and LIFO differ because inventorycosts decreased during the period.If you base your prediction on the decrease in inventory unit cost, then, yes, you would predict that LIFO gross profit would be higher.But if you assume that FIFO produces higher gross profit, then, no, the actual result does not follow your prediction. Chapter 6 Merchandise Inventory and Cost of Goods Sold 395(15-20 min.) E 6-7 DATE: _____________TO: Rick TaborFROM: Student NameSUBJECT: Proposal for Saving Income TaxWe can save income tax by buying above-normal quantities of inventory before the end of the year. Inventory costs are rising, and the company uses the LIFO inventory method. Under LIFO, the higher cost of year-end purchases of inventory goes straight into cost of goods sold. This increases cost of goods sold and decreases net income and income taxes. Because our inventory levels are lower than normal, we need the inventory anyway. In effect, we can use our cash to buy inventory or to pay income taxes. I think it would be wiser to buy inventory.396Financial Accounting 6/e Solutions Manual(10-15 min.) E 6-8 Specificunit cost 1. Used to account for automobiles, jewelry, and art objects.Average 2. Provides a middle-ground measure of ending inventory and cost of goods sold.FIFO 3. Maximizes reported income.LIFO 4. Matches the most current cost of goods sold against sales revenue.LIFO 5. Results in an old measure of the cost of ending inventory.LIFO 6. Generally associated with saving income taxes. FIFO 7. Results in a cost of ending inventory that is close to the current cost of replacing the inventory.LIFO 8. Enables a company to buy high-cost inventory at year end and thereby to decrease reportedincome.LIFO 9. Enables a company to keep reported income from dropping lower by liquidating older layers ofinventory.LCM 10. Writes inventory down when replacement cost drops below historical cost.Chapter 6 Merchandise Inventory and Cost of Goods Sold 397。

西方会计学课后题答案第二章

西方会计学课后题答案第二章1、以下有关“资产=负债+所有者权益”等式的表述不正确的是（）。

[单选题] *是编制资产负债表的理论基础表明了企业一定时期的财务状况(正确答案)反映了资产、负债、所有者权益三要素之间的内在联系和数量关系该等式也称为静态会计等式2.下列各项中，导致企业当期营业利润减少的是（）。

[单选题] *租出非专利技术的摊销额(正确答案)对外公益性捐赠的商品成本支付的税收滞纳金自然灾害导致生产线报废净损失3.下列各项中，关于企业应付票据会计处理的表述正确的是（）。

[单选题] *应将到期无力支付的商业承兑汇票的账面余额转作短期借款申请银行承兑汇票支付的手续费应计入当期管理费用应将到期无力支付的银行承兑汇票的账面余额转作应付账款应以商业汇票的票面金额作为应付票据的入账金额(正确答案)4.下列各项中，企业销售商品收到银行承兑汇表应借记的会计科目是（） [单选题] *其他应收款应收票据(正确答案)其他货币资金银行存款5.企业以银行存款偿还到期的短期借款，关于这笔经济业务，下列说法正确的是（）。

[单选题] *导致资产、负债同时减少(正确答案)导致资产、负债同时增加导致负债内部增减变动，总额不变导致所有者权益减少，负债减少6.某企业赊销设备一台，成本50万元，合同约定三个月内付款，应填制（） [单选题] *付款凭证转账凭证(正确答案)收款凭证累计凭证7.下列各项中，不影响留存收益总额的是（）。

[单选题] *以盈余公积发放现金股利以盈余公积转增资本以盈余公积弥补亏损(正确答案)以实现的净利润分配现金股利某企业2020年当期所得税费用为650万元，递延所得税负债的年初数为45万元，年末数为58万元;递延所得税资产的年初数为36万元，年末数为32万元。

不考虑其他因素，该企业2020年应确认的所得税费用为（）万元。

[单选题] *650633667(正确答案)6639.2019年10月1日，甲股份有限公司委托证券公司发行股票5 000万股，每股面值1元，每股发行价格6元，向证券公司支付佣金900万元，从发行收入中扣除。

兰大《财务会计》15秋在线作业3

《财务会计》15秋在线作业3一、单选题（共 10 道试题，共 40 分。

）1. 在同一控制下的企业合并中，合并方取得的净资产账面价值与支付的合并对价账面价值（或发行股份面值总额）的差额，正确的会计处理应当是（）。

. 确认为商誉. 调整资本公积. 计入营业外收入. 计入营业外支出正确答案：2. 下列经济业务会影响营业利润的是（）. 固定资产的清理损益. 固定资产减值损失的计提. 无形资产所有权的转让损益. 政府补贴正确答案：3. 公司以2 000万元取得公司30%的股权，取得投资时被投资单位可辨认净资产的公允价值为6 000万元。

如公司能够对公司施加重大影响，则公司计入长期股权投资的金额为（）万元。

. 2000. 6000. 1800. 4000正确答案：4. 甲公司于2008年5月5日从证券市场购入乙公司股票10 000股，划分为交易性金融资产，每股买价10元（其中包括已宣告发放尚未领取的现金股利1．2元），另外支付相关费用2 000元。

2008年5月31日，收到取得时包含的已宣告但未发放的现金股利。

2008年12月31日，甲公司持有的该股票的市价总额（公允价值）为115 000元。

2009年5月1日，甲公司出售乙公司股票10 000股，收入现金98 000元。

甲公司出售该项金融资产时应确认的投资收益为（）元。

. 30000. 0000. 12000. 20000正确答案：5. 某项固定资产的原值60000元，预计净残值2000元，预计使用5年，采用双倍余额递减法计提折旧，第2年的折旧额应是（）. 12000元. 14400元. 14720元. 19000元正确答案：6. 下列各项中可以引起资产和所有者权益同时发生变化的是（）。

. 用税前利润弥补亏损. 权益法下年末确认被投资企业当年实现的盈利. 资本公积转增资本. 将一项房产用于抵押贷款正确答案：7. 下列各项中不属于企业金融资产的是（）。

. 准备持有至到期的债券投资. 不具有共同控制或重大影响，且在活跃市场中没有报价、公允价值不能可靠计量的股权投资. 短期内准备出售的股票. 持有的债券正确答案：8. 企业对外销售商品时，若安装或检验任务是销售合同的重要组成部分，则确认该商品销售收入的时点是( )。

南开15春学期《财务法规》在线作业辅导试卷-最新

南开15春学期《财务法规》在线作业辅导试卷一、单选题（共20 道试题，共40 分。

）1. 银行风险是指银行在经营过程中，由于各种不确定因素的影响，而使其()蒙受损失的可能性。

A. 存款B. 资产和预期收益C. 声誉D. 自有资本金满分：2 分2. 背书行为有效的是()。

A. 将汇票金额3万元背书转让2万元B. 背书时记载不得转让C. 质押背书的被背书人作转让背书D. 委托收款背书的被背书人作转让背书满分：2 分3. 会计监督是指()。

A. 单位内部监督B. 国家监督C. 社会监督D. 以上均是满分：2 分4. 蓝天股份公司(上市公司)的董事长甲，因单位房改急需款项，遂将其个人所有的蓝天股份公司股票质押给乙，借款10万元。

有关该事例中质押合同效力的下列表述中，哪一个是正确的?A. 质押合同自甲与乙签订质押合同之日生效B. 质押合同自甲与乙办理质押合同登记之日生效C. 质押合同自甲取得乙的借款之日生效D. 质押合同因甲的股票不能设定质押而无效满分：2 分5. 依据商业银行法，选项所列()是商业银行破产的原因A. 严重亏损B. 资不抵债C. 不能支付到期债务D. 因经营管理不善导致严重亏损满分：2 分6. 会计从业资格证书年度检查验证制度，一般()进行一次。

A. 半年B. 一年C. 二年D. 三年满分：2 分7. 根据我国《证券法》的规定，证券公司能否从事证券自营业务？A. 证券公司均可以从事证券自营业务B. 证券公司均不得从事证券自营业务C. 证券公司只能从事由包销产生的证券自营业务D. 一部分证券公司可以从事证券自营业务满分：2 分8. 选项所列()机构有向银行查询、冻结、扣划单位存款的权力A. 税务机关B. 工商行政管理机关C. 产品质量监督管理机关D. 物价管理机关满分：2 分9. 股票发行采取溢价发行的，其发行价格由下列哪项所述之人协商确定并报国务院证券监督管理机构核准？A. 发行人与代销的证券公司B. 发行人与包销的证券公司C. 发行人与证券交易所D. 发行人与承销的证券公司满分：2 分10. 向社会公开发行的证券票面总值超过多少的，应当由承销团承销？A. 3000万元B. 1500万元C. 6000万元D. 5000万元满分：2 分11. 张某向王某借款1万元，约定年息为15％，并由李某提供了保证。

15春北航《财务报表分析》在线作业二满分答案

奥鹏15春北航《财务报表分析》在线作业二
一、单选题（共15 道试题，共60 分。

）
1. 企业的长期偿债能力主要取决于()。

A. 资产的短期流动性
B. 获利能力
C. 资产的多少
D. 债务的多少
正确答案：B
2. 企业当年实现销售收入3800万元，净利润480万元，资产周转率为2，则净资产收益率为（）％。

A. 12.6
B. 6.3
C. 25
D. 10
正确答案：C
3. 减少企业流动资产变现能力的因素是（）。

A. 取得商业承兑汇票
B. 未决诉讼、仲裁形成的或有负债
C. 有可动用的银行贷款指标
D. 长期投资到期收回
正确答案：B
4. 某公司的有关资料为：股东权益总额8000万元，其中优先股权益340万元，全部股票数是620万股，其中优先股股数170万股。

计算的每股净资产是（）。

A. 12.58
B. 12.34
C. 17.75
D. 17.02
正确答案：D
5. 能够反映公司经济利润最正确和最准确的度量指标是()。

A. 基本的经济增加值
B. 特殊的经济增加值
C. 真实的经济增加值
D. 披露的经济增加值
正确答案：C
6. 资产负债表的附表是（）。

A. 利润分配表
B. 分部报表。

西方财务会计课后习题答案-精品

西方财务会计课后习题答案-精品2020-12-12【关键字】财务会计The Financial StatementsCheck Points(5 min.) CP 1-1 Store manager decisions:a.What food items to offer and how to market the goodsb.Where to locate a restaurantc.How to finance operationsAccounting helps managers measure the revenue from food sales, the cost of the food, and the profit (or loss) on each food item. Accounting also helps measure which Taco Bells are most profitable and which are losing money. Finally, accounting helps managers decide how to finance operations. Items on YUM! Brands’ income statement that help decide whether to invest in the company:The company earned a net income (rather than a net loss).This year’s net income is more than last year’s.Net sales revenue is increasing from year to year. Student responses may vary.(5 min.) CP 1-2 Accounting is the information system that measures business activities, processes data into reports, and communicates results to people.Bookkeeping is only a part of accounting. Bookkeeping is related to accounting as arithmetic is related to mathematics.(5 min.) CP 1-3Standards of professional conduct are designed to produce relevant and reliable information for decision making. People need relevant and reliable information in order to make wise decisions.If accountants had no ethical guidelines, companies could report inaccurate information. This could cause people to invest in the wrong companies and lose money.(5 min.) CP 1-4 1. Novak can be misled into believing that YUM! Brands ownsmore assets than it actually has.2. The entity concept applies.3. Application of the entity concept will separate Novak’spersonal assets from the assets of YUM! Brands. This will help Novak, investors, and lenders know how much in assets the business controls, and this knowledge will help all parties evaluate the business realistically.(5 min.) CP 1-5 1. Owners’ Equity = Assets – LiabilitiesThis way of determining the amount of owners’ equity applies to eBay, Coca-Cola, your household, a Pizza Hut restaurant, or any other organization.2. Liabilities = Assets –Owners’ Equity3. Total Assets = Total Liabilities + Total Owners’ Equity(5 min.) CP 1-6 1. Assets are the economic resources of a business that areexpected to produce a benefit in the future.Owners’ equity represents the insider claims of a business, the owners’ interest in its assetsAssets and owners’ equity differ in that owners’ equity is a claim to assets, whereas assets are resources.Assets must be at least as large as owners’ equity, so equity can be smaller than assets.2. Both liabilities and owners’ equity are claims to assets.Liabilities are the outsider claims to the assets of a business;they are obligations to pay creditors. Owners’ equity represents the insider claims to the assets of the business, the owners’ interest in its assets.(5-10 min.) CP 1-7a. Accounts receivable A g. Accounts payable Lb. Long-term debt L h. Common stock Ec. Merchandise inventory A i. Supplies Ad. Notes payable L j. Retained earnings Ee. Expenses payable L k. Land Af. Equipment A l. Prepaid expenses A(5 min.) CP 1-81. Revenues and expenses2. Net income (or net loss)3. Total assets are not used to measure net income. Onlyrevenues and gains, expenses and losses enter into the measurement of net income.(10 min.) CP 1-9 2003 2002Percentage of cost= $2,300$7,441= 30.9%$2,109$6,891= 30.6%of goods sold tocompany salesThis trend is unfavorable for YUM because cost of goods sold (an expense) consumed a higher percentage of sales revenue in 2003. That could cause a decrease in profits.(5 min.) CP 1-10IHOP Corp.Statement of Retained EarningsYear Ended December 31, 2003Millions Retained earnings:Balance, beginning of year…………...$274Net income ($405 –$368) (37)Less: Dividends (16)Balance, end of year…………………...$295(10-15 min.) CP 1-11Toby Landscaping ServicesBalance SheetDecember 31, 2008ASSETSCurrent assets:Cash……………………………………………………$ 13,000 Receivables…………………………………………...2,000 Inventory……………………………………………… 40,000 Total current assets…………………………………55,000 Equipment……………………………………………….85,000 Other assets…………………………………………….. 10,000 Total assets……………………………………………...$150,000 LIABILITIESCurrent liabilities:Accounts payable……………………………………$ 8,000 Short-term notes payable…………………………. 12,000 Total current liabilities……………………………...20,000 Long-term liabilities:Long-term debt………………………………………80,000 STOCKHOLDERS’ EQUITYCommon stock………………………………………….15,000 Retained earnings……………………………………… 35,000* Total stockholders’ equity………………………… 50,000 Total liabilities and stockholders’ equity…………..$150,000 _____*Computation:Total assets ($150,000) – current liabilities ($20,000) – long-term debt ($80,000) – common stock ($15,000) = $35,000(10-15 min.) CP 1-12Clearsource Cable, Inc.Statement of Cash FlowsYear Ended December 31, 2006Cash flows from operating activities:Net income………………………………………...$ 88,000 Adjustments to reconcile net income to netcash provided by operating activities…. (20,000) Net cash provided by operating activities.. 68,000 Cash flows from investing activities:Purchases of equipment…………$(300,000)Sale of equipment………………… 90,000Net cash used for investing activities……..(210,000) Cash flows from financing activities:Borrowing…………………………..$150,000Payment of dividends……………. (10,000)Net cash provided by financing activities. 140,000 Net increase (decrease) in cash………………….(2,000) Cash balance, December 31, 2005………………. 24,000 Cash balance, December 31, 2006……………….$ 22,000(10 min.) CP 1-131. Cash BS, SCF2. Net cash used for financing activities SCF3. Accounts payable BS4. Common stock BS5. Interest revenue IS6. Long-term debt BS7. Increase or decrease in cash SCF8. Dividends SRE, SCF9. Salary expense IS10. Inventory BS11. Sales revenue IS12. Retained earnings SRE, BS13. Net cash provided by operating activities SCF14. Net income (or net loss) IS, SRE, SCFExercises(10-15 min.) E 1-1 a. Proprietorship. There is a single owner of the business, sothe owner is answerable to no other owner.b. Partnership. If the partnership fails and cannot pay itsliabilities, creditors can force the partners to pay the business’s debts from their personal assets. A partnership affords more protection for creditors than a proprietorship because there are two or more owners to share this liability.c. Corporation. If the corporation fails and cannot pay itsliabilities, creditors cannot force stockholders to pay theb usiness’s debts from their personal assets. Therefore, themost an investor can lose on an investment in a corporation is the amount invested.d. Corporation. Most investors are willing to invest more in acorporation than in a proprietorship or a partnership because of their limited personal liability for a corporation’s debts.(continued) E 1-1 What form of business organization would you choose?The answer depends on your objective. If you want to maintain absolute control of the business, you may prefer to organize as a proprietorship. If your objective is to maintain a high degree of control but you need additional money or expertise, a partnership may work for you. If you want the business to grow large, or if you wish to avoid personal liability for business debts, you should organize as a corporation.Student responses may vary.(10 min.) E 1-2The income statement reports the revenues and expenses of a particular entity for a period such as a month or a year. Total revenues minus total expenses equals net income, or profit. A lender would require this information in order to predict whether the borrower can generate enough income to repay the loan.The balance sheet reports the assets, liabilities, and owners’ equity of the entity at a particular point in time. The assets show the resources that the business has to work with. Because borrowers pay loans with assets, a lender wants to know the business’s assets (especially cash). Liabilities—debts —represent creditors’ claims to the business’s assets. Owners’ equity is the portion of the business assets owned outright by the owners.Student responses may vary.(5-10 min.) E 1-3a. Entity conceptb. Going-concern conceptc. Cost principled. Entity concept (No, Comer could not determine the successor failure of the business solely from his checkbook.)e. Reliability (Objectivity) principle (PepsiCo. should wait torecord a gain or loss after it sells the land.)(5-15 min.) E 1-4 (Amounts in billions)Assets = Liabilities + Owners’ Equity Dell $19 $13 $ 6Pier 1 Imports 0.9 0.3 0.6 Boeing 53 45 8Pier 1 appears to have the strongest financial position because its liabilities make up the smallest percentage of company assets ($3 / $9 = .333). Stated differently, Pier 1’s equity is the highest percentage of company assets ($6 / $9 = .667).(10-15 min.) E 1-5 Req. 1(Amounts in millions)Assets = Liabilities + Stockholders’Equity$141 $ 60202 7767Total $410 = $137 + $273Resources to workwithcreditors stockholdersReq. 5Krispy Kreme appears able to pay current liabilities of $60 million because current assets are over twice as large as current liabilities.Krispy Kreme also appears able to pay total liabilities because total assets far exceed total liabilities.(10-20 min.) E 1-6Situation1 2 3BillionsTotal stockholders’ equit yJanuary 31, 2003 ($30 –$10)………….. $20 $20 $20 Add: Issuances of stock……………….. 1 -0- 5 Net income…………………………. 1* 4*Less: Dividends…………………………... -0- (2) (1) Net loss…………………………….. (2)* Total stockholders’ equity,January 31, 2004 ($34 –$12)………….. $22 $22 $22 Situation 2 indicates the strongestis the highest.Situation 3 is the weakest because of the net loss._____*Must solve for these amounts.(10-15 min.) E 1-7 1. Fossil Inc.(Amounts in millions)Assets = Liabilities + Stockholders’EquityBeginning $ 483 = $142 + $341 Multiplier for increase 1.217Ending $ 5882. Bed Bath & Beyond(Amounts in billions)Assets –Liabilities = Stockholders’EquityBeginning amount $2.2 –$0.7 = $1.5 Net income 0.4 Ending amount $1.9(10-15 min.) E 1-8a. Balance sheetb. Income statementc. Balance sheetd. Balance sheete. Statement of retained earnings, Statement of cash flowsf. Income statementg. Balance sheet, Statement of retained earningsh. Income statementi. Balance sheetj. Statement of cash flowsk. Income statementl. Statement of cash flowsm. Balance sheet, Statement of cash flowsn. Balance sheeto. Income statement, Statement of retained earnings, Statement of cash flows(10-20 min.) E 1-9Wells Fargo & CompanyBalance Sheet (Adapted; Amounts in billions)December 31, 2003ASSETS LIABILITIESCash $ 16 Current liabilities $290 Receivable 253 Long-term liabilities 64 Investment assets 72 Total liabilities 354 Property andequipment, net 4 STOCKHOLDERS’Other assets 43EQUITYCommon stock 12Retained earnings 22*Total stockholders’ equity 34Total liabilities andTotal assets $388 stockholders’ equity$388 _____*Computation of retained earnings:Total assets ($388) – Total liabilities ($354) – Common stock ($12) = $22(15-25 min.) E 1-10 Req. 1Wells Fargo & CompanyIncome Statement (Adapted)Year Ended December 31, 2003Billions Total revenue……………………………………….$32 Expenses:Interest expense………………………………..$ 3Salary and other employee expenses (9)Other expenses (14)Total expenses (26)Net income………………………………………….$ 6 Req. 2The statement of retained earnings helps to compute dividends, as follows:Statement of Retained Earnings (Adapted)Billions Retained earnings, beginning of year..................... $19 Add: Net income for the year (Req. 1) (6)25 Less: Dividends (3)Retained earnings, end of year (from Exercise 1-9)…… $22 earnings.(15-20 min.) E 1-11ADP, Inc.Statement of Cash FlowsYear Ended December 31, 2004Millions Cash flows from operating activities:Net income………………………………………...$ 395Adjustments to reconcile net income tonet cash provided by operating activities….. 2,330 Net cash provid ed by operating activities………… $2,725 Cash flows from investing activities:Net cash used for investing activities…………... (3,140) Cash flows from financing activities:Net cash provided by financing activities (420)Net incr ease in cash (5)Beginning cash balance (145)Ending cash balance……………………………………….. $ 150Total assets –Balance sheetTotal liabilities –Balance sheetNet income…………………………………………. $ 7,500 Adjustments to reconcile net incometo net cash provided by operations……………. 2,000 Net cash provided by operating activit ies… 9,500 Cash flows from investing activities:Acquisition of equipment………………………… $(36,000) Net cash used for investing activities………(36,000) Cash flows from financing activities:Issuance (sale) of stock to owners…………….. $ 35,000Payment of dividends................................... (2,000) Net cash provided by financing activities.... 33,000 Net increase in cash.........................................$ 6,500 Cash balance, June 30, 20X6.. 0Cash balance, July 31, 20X6…………………………$ 6,500(10-15 min.) E 1-15 TO: Owner of Kinko’s storeFROM: Student NameSUBJECT: Opinion of operating results, dividends, financial position, a nd cash flowsYour first month of operations appears to have been successful. Revenues totaled $12,400 and net income was $7,500. These operating results look very strong.The company was able to pay a $2,000 dividend, and this should make you happy with so quick a return on your investment.Your financial position looks secure, with assets of $43,700 and liabilities of only $3,200. Your stockholders’ equity is $40,500.Operating activities generated cash of $9,500, which is respectable. You ended the month with cash of $6,500. Based on the above facts, I believe you should stay in business. Student responses may vary.(15-20 min.) E 1-16 a. The single best source of cash for a business is net incomeand the related cash receipts. This source of cash is best because it results from the core operations of the business.b. Borrowing, issuing stock, and selling land, buildings, andequipment can bring in cash even when the company has losses.c. P aying large dividends will cause retained earnings to be low.d. Heavy investing activity and paying off debts can result in acash shortage even if net income has been high.e. You can finance the payment of current liabilities in severalways: Borrow money, issue (sell) stock to stockholders, or sell long-term assets such as land, buildings, and equipment.Practice Quiz1. d2. a3. b4. b5. d6. a7. b8. c9. d10. c ($140,000 – $22,000 – $8,000 – $3,000 = $107,000)11. d ($110,000 + $95,000 – $30,000 = $175,000)12. d13. b14. aBegin.ChangesEnd._____15. cBegin.–End.ProblemsGroup A(15-30 min.) P 1-1A TO: Investment committeeSUBJECT: Genome Science Corporation request for us to buy its stockI recommend purchasing Genome Science stock because:1. Operations are the main source of Genome’s cash, and thecompany is increasing cash without a lot of borrowing.Moreover, Genome has been investing lots of money in long-term assets, as shown by its investing cash flows.2. Net income has increased dramatically during the past twoyears.3. Total assets have grown from $590,000 to $990,000 duringthe past two years, and liabilities have risen more slowly.I believe Genome has a bright future and that its stock islikely to increase in value.Student responses may vary.(15-20 min.) P 1-2A Req. 1General Electric CompanyIncome StatementYear Ended December 31, 20X5Billions Sales revenue………………………..$ 53Other revenue (73)Total revenue………………………...$126Cost of goods sold (36)Other expenses (70)Total expenses (106)Income before income tax (20)Income tax expense ($20 .30) (6)Net income……………………………$ 14(continued) P 1-2A Req. 2a. Reliability (objectivity) principle. Report revenues at theiractual sale value because that amount is more reliable than what management believes the goods are worth.b. Cost principle. Account for expenses at their actual cost, nota hypothetical amount that the company might have incurredif the products were purchased outside.c. Cost principle. Account for expenses at their actual cost.d. Entity concept. Each division of the company is a separateentity, and the company as a whole constitutes an entity for accounting purposes.e. Stable-monetary-unit concept. Accounting in the UnitedStates ignores the effect of inflation.f. Going-concern concept. There is no evidence that GeneralElectric is going out of business, so it seems safe to assume that the company is a going concern.(30-40 min.) P 1-3Abillions .FedEx Corp. Coca-Cola Ford Company Corp.Beginning :Assets $12 $17 $279 – Liabilities (7) (10) (228) = Owners’ equity $ 5 $ 7 $ 51Ending :Assets$13 $19 – Liabilities (7) (11) (204) = Owners’ Equity$ 6 $ 8 $ 65Owners’ Equity :Issuance of stock $ 1 – DividendsIncome Statement :Revenues$20 $119– Expenses(19) (97) = Net income$ 1 $ 4 $ 22Statement of owners’ equi ty :Beginning owners’ equity+ Issuance of stock+ Net income– Dividends(1) (3) (9) = E nding owners’ equity$ 6 $ 8 $ 65 __________ 1$5 + Issuance of stock2Net income = $4 3Assets = liabilities + OE + $1 – $1 = $6Revenue – expenses = net income Assets = $204 + $65 Issuance of stock = $1$19 – expenses = $4 Assets = $269 Expenses = $15(continued) P 1-3AFedEx Coca-Cola FordCorp. Company Corp.Percentage of liabilities to assets = $ 7 $11 $204$13 $19 $269= 53.8% = 57.9% = 75.8% Lowest 2nd LowestPercentage of net income to revenues = $ 1 $ 4 $ 22 $20 $19 $119= 5% = 21.1% = 18.5%HighestOn these measures, Coca-Cola looks the strongest. Coca-Cola has the second lowest percentage of liabilities to assets and the highest percentage of net income to revenues.(20-25 min.) P 1-4A Req. 1ICON, Inc.Balance SheetJuly 31, 20X7ASSETS LIABILITIESCash $15,000 Accounts payable $ 9,000 Accounts receivable 12,000 Note payable 16,000 Office supplies 1,000 Total liabilities 25,000 Office furniture 10,000 STOCKHOLDERS’Land 44,000 EQUITYStockholders’ equity 57,000*Total liabilities andTotal assets $82,000 stockholders’ equity $82,000 _____*Total assets ($82,000) – Total liabilities ($25,000) = Stockholders’ equity ($57,000).Req. 2ICON, Inc., is in better financial position than the erroneous balance sheet reports. True, assets are lower than reported, but by only $10,500 ($92,500 –$82,000). But liabilities are much lower, and owne rs’ equity is $36,300 higher than reported originally. Overall, ICON has less debt and more equity than first reported.Req. 3The following accounts are not reported on the balance sheet because they are revenues or expenses. These accounts are reported on the income statement.Rent expenseAdvertising expenseService revenueProperty tax expense(20-25 min. P 1-5A Req. 1Marjorie Caballero, Realtor, Inc.Balance SheetNovember 30, 2004ASSETS LIABILITIESCash $ 6,000 Accounts payable $ 6,000 Office supplies 1,000 Note payable 40,000 Franchise 20,000 Total liabilities 46,000 Furniture 17,000 STOCKHOLDERS’Land 120,000 EQUITYCommon stock 50,000Retained earnings 68,000*Total stockholders’ equity 118,000Total liabilities and ________ Total assets $164,000 stockholders’ equity$164,000 _____*Total assets ($164,000) – Total liabilities ($46,000) – Common stock ($50,000) = $68,000.Req. 2It appears that Caballero’s realty business can pay its debts. Total assets far exceed total liabilities.Req. 3Personal items not reported on the balance sheet of the business: a. Personal cash ($10,000)b. Personal account payable ($1,800)g. Personal residence ($160,000) and mortgagepayable ($100,000)(30-45 min.) P 1-6A Req. 1Hercules, Inc.Income StatementYear Ended December 31, 20X8RevenueService revenue…………………$220,000 ExpensesSalary expense………………….$63,000Rent expense…………………….23,000Advertising expense……………13,000Interest expense………………...9,000Property tax expense………….. 4,000Total expenses………………….. 112,000 Net income………………………….$108,000 Req. 2Hercules, Inc.Statement of Retained EarningsYear Ended December 31, 20X8Retained earnings, be ginning of year…… $ 10,000Add: Net income for the year…………… 108,000118,000 Less: Dividends……………………………. (70,000)Retained earnings, end of year…………… $ 48,000(continued) P 1-6A Req. 3Hercules, Inc.Balance SheetDecember 31, 20X8ASSETS LIABILITIESCash $ 10,000 Accounts payable $ 19,000 Accounts receivable 12,000 Salary payable 1,000 Supplies 3,000 Note payable 185,000 Furniture 20,000 Total liabilities 205,000 Building 150,000 STOCKHOLDERS’Land 98,000 EQUITYCommon stock 40,000Retained earnings 48,000Total stockholders’ equity 88,000Total liabilities andTotal assets $293,000 stockholders’ equity$293,000 Req. 4a. Hercules was profitable; net income was $108,000.b. Retained earnings increased by $38,000 —from $10,000 to$48,000.c. Total liabilities ($205,000) exceeds stockholders’ equity($88,000).The creditors own more of Hercules’ assets than do the company’s stockholders.(20 min.) P 1-7A Req. 1Nike, Inc.Statement of Cash FlowsYear Ended May 31, 20X4Millions Cash flows from operating activities:Net income…………………………………………. $796 Adjustments to reconcile net incometo cash provided by operations (473)Net cash provided by op erating activities (323)Cash flows from investing activities:Purchases of property, plant, and equipment.. $(510)Sales of property, plant, and equipment (24)Other investing cash receipts (33)Net cash used for investing activities (453)Cash flows from financing activities:Borrowing………………………………………….$ 388Issuance of common stock (26)Payment of dividends (101)Net cash provided by financing activities 313 Net increase in cash....................................... $ 183 Cash, beginning (262)Cash, ending………………………………………….. $ 445 Req. 2Operations and financing provided roughly equal amounts of cash. This signals a little financial weakness. Operations should be the main source of cash.(40-50 min.) P 1-8A Req. 120X6 20X5(Thousands)STATEMENT OF OPERATIONSRevenues $94,749 = $ k $88,412Cost of goods sold (74,564) (a) = 65,586 Other expenses (15,839) (13,564)Income before income taxes 4,346 9,262Income taxes (36.95% in 20X6) 1,606 = (l) (1,581)Net income 2,740 = $ m $ b = 7,681 STATEMENT OF RETAINED EARNINGSBeginning balance 17,213 = $ n $ 9,987Net income 2,740 = o c = 7,681 Dividends (559) (455)Ending balance 19,394 = $ p $ d = 17,213 BALANCE SHEETAssets:Cash 83 = $ q $ e = 45 Property, plant and equipment 23,894 20,874Other assets 18,564 = r 16,900 Total assets 42,541 = $ s $37,819Liabilities:Current liabilities 11,454 = $ t $ 9,973Long-term debt and other liabilities 11,331 10,120 Total liabilities 22,785 f = 20,093 Shareholders’ Equity:Common stock $ 229 $ 230Retained earnings 19,394 = u g = 17,213 Other shareholders’ equity 133 283 Total shareholders’ equity19,756 = v 17,726Total liabilities and shareholders’ equity42,541 = $ w $ h = 37,819 STATEMENT OF CASH FLOWSNet cash provided by operating activities 2,383 = $ x $ 2,906Net cash used for investing activities (3,332) (3,792)Net cash provided by financing activities 987 911 Increase (decrease) in cash 38 i = 25 Cash at beginning of year 45 = y 20Cash at end of year 83 = $ z $ j = 45(continued) P 1-8A Req. 2a. Operations deteriorated during 20X6. Revenues increased,but net income fell from $7,681 thousand to $2,740 thousand.b. The company retains most of its net income for use in thebusiness. Dividends were much less than net income.c. Total assets at the end of 20X6 were $42,541 thousand. Thisis the amount of total resources that the company has towork with as it moves into the year 20X7.d. At the end of 20X5, the company owed total liabilities of$20,093 thousand. At the end of 20X6, the company owed $22,785 thousand.e. The company’s major source of cash is operating activities,and cash is increasing. Based on these two facts, it appears that the comp any’s ability to generate cash is strong despite the dip in 20X6 net income. The company is using most of its cash to expand. This is clear from the large amounts of cash used for investing activities, which indicate that the company is growing.ProblemsGroup B(15-30 min.) P 1-1B TO: Edward Jones loan committeeSUBJECT: Kaiser Corporation loan requestI recommend not lending $50 million to Kaiser because:1. Operations are generating less and less of the company’scash, and the cash balance has decreased by $120 million during the past three years.2. Revenues decreased in 2007, and net income has decreasedfor the past two years.3. Dividends have exceeded net income for the past two years.As a result, stockholders’ equity has decreased from $400 million to $330 million.4. Liabilities have increased from $260 million to $390 million,which exceeds stockholders’ equity. A $50 million loan to Kaiser would make this situation worse.I doubt Kaiser could repay this loan.Student responses may vary.(15-20 min.) P 1-2B Req. 1Chrysler Division of DaimlerChrysler CorporationIncome StatementYear Ended December 31, 20X5Billions Sales revenue……………………………..$69.4Other revenue…………………………….. 5.8Total revenue……………………………...$75.2Cost of g oods sold……………………….$59.0Selling and administrative expenses… 3.7Other expenses……………………….….. 4.5Total operating expenses………………. 67.2Income before income tax………………8.0Income tax expense ($8.0 .35)………. 2.8Net income………………………………... $ 5.2(continued) P 1-2B Req. 2a. Reliability (objectivity) principle. Report revenues at theiractual sale value because that amount is more reliable than what management believes the good are worth.b. Cost principle. Account for expenses at their actual cost, nota hypothetical amount that the company might have incurredif the products were purchased outside.c. Cost principle. Account for expenses at their actual cost.d. Entity concept. Each division of the company is a separateentity, and the company as a whole constitutes an entity for accounting purposes.e. Stable-monetary-unit concept. Accounting in the UnitedStates ignores the effect of inflation.f. Going-concern concept. There is no evidence that Chrysler isgoing out of business, so it seems safe to assume that the division is a going concern.(30-40 min.) P 1-3BAmounts in billionsBest Buy Pier 1 Wal-Mart Beginning:Assets $ 3.0 $ 0.7 $ 78–Liabilities (1.9) (0.2) (47)= Owners’ equity $ 1.1 $ 0.5 $ 31 Ending:Assets $ 4.8 $ 0.9–Liabilities (3.0) (0.3) (48)= Owners’ Equity $ 1.8 $ 0.6 $ 35 Owners’ Equity:Issuance of stock $ 0 $ 0–Dividends (0)Income Statement:Revenues $218–Expenses (211)= Net income $ 7 Statement of owners’ equity:Beginning owners’ equity+ Issuance of stock+ Net income–Dividends (0) (0) (3)= En ding owners’ equity $ 1.8 $ 0.6 $ 35。

西方会计试题及答案

西方会计试题及答案一、选择题1. 会计的基本假设包括以下哪项？A. 持续经营B. 会计分期C. 货币计量D. 所有以上选项答案：D2. 资产负债表中的资产和负债按照什么顺序排列？A. 金额大小B. 流动性高低C. 购买时间D. 重要性答案：B3. 收入确认的基本原则是什么？A. 收到现金时B. 赚取收入时C. 交付商品或服务时D. 发票开具时答案：B二、判断题1. 会计信息的质量要求包括可靠性、相关性、及时性、可理解性等。

（对/错）答案：对2. 会计政策变更必须立即在财务报表中反映出来。

（对/错）答案：错3. 会计估计变更属于会计政策变更。

（对/错）答案：错三、简答题1. 简述会计信息的使用者通常包括哪些群体？答案：会计信息的使用者通常包括投资者、债权人、管理层、政府机构、供应商、客户等。

2. 什么是权责发生制？它与现金制有何不同？答案：权责发生制是指收入和费用的确认基于其发生的时间，而不是基于现金的收付。

与现金制不同，现金制是根据现金的实际收付来确认收入和费用。

四、计算题1. 某公司在2023年1月1日购买了一台设备，成本为$100,000，预计使用年限为5年，残值为$10,000。

请计算该设备在2023年的折旧费用。

答案：首先计算年折旧基础，即$100,000 - $10,000 = $90,000。

然后，根据直线折旧法，年折旧费用为$90,000 / 5 = $18,000。

五、案例分析题1. XYZ公司在2022年12月31日出售了一批商品，但直到2023年1月5日才收到款项。

根据权责发生制原则，这笔收入应该在哪个会计年度确认？答案：根据权责发生制原则，这笔收入应该在2022年确认，因为商品是在2022年12月31日出售的，即使款项是在2023年收到的。

六、论述题1. 论述会计准则的重要性及其对企业财务报告的影响。

答案：会计准则为企业提供了一系列的规则和指导，确保了财务报告的准确性、一致性和可比性。

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南开大学15春学期《西方财务会计》在线作业一、单选题（共20 道试题，共40 分。

）1. 在备抵法下，当发生坏帐时，应（B ）A. 借记坏帐费用B. 借记备抵坏账C. 借记应收账款D. 贷记备抵坏账正确答案：B2. 企业的资产负债表中包括了业主最近购进的住宅，这违背了(A)A. 独立实体假设B. 历史成本原则C. 稳健性原则D. 客观性原则正确答案：A3. 以下会增加速动比率但是会引起流动比率下降的业务是（）A. 短期借款B. 购买厂场资产C. 收回应收账款D. 以低于成本的价格销售存货正确答案：D4. 在为决策者提供信息时要求必须符合公认会计准则的是( )A. 管理会计B. 成本会计C. 审计D. 财务会计正确答案：D5. 为企业外部的投资者和债权人等提供决策所需财务信息的是（）A. 管理会计B. 成本会计C. 政府会计D. 财务会计正确答案：D6. 短期投资成本中不包括()A. 经纪人佣金B. 交易税C. 过户费D. 应计利息正确答案：D7. 企业购入商品的零售价格为$10,000，可获得30%的商业折扣，则记入“购货”帐户的金额为（）A. $10,000B. $7,000C. $17,000D. $3,000正确答案：B8. 企业发行面值为$1000000、10%的公司债券，发行时的市场利率为11%，债券将按（）发行A. 面值发行B. 折价发行C. 溢价发行D. 低于市价发行正确答案：B9. 在获得时确认收入，而不管现金收到的时间##在发生时确认费用，而不管现金付出的时间，称为（）A. 定期盘存制B. 永续盘存制C. 应计制D. 现金制正确答案：C10. 企业5月10日收到一张90天期、8%、$5000的票据，其到期日为( )A. 8月6日B. 8月7日C. 8月8日D. 8月9日正确答案：C11. 某商品价目表价格为$100，购买1000件可以获得20%的商业折扣。

买卖双方的入账价格是（）A. $100000B. $20000C. $80000D. $120000正确答案：C12. 持有至到期日的证券期末计价按（）A. 公允价值B. 摊余价值C. 现值D. 可实现净值正确答案：B13. 如果机器设备账户的余额是$126,000，累计折旧账户的余额为$26,000，则机器设备的账面价值为（）B. $26,000C. $100,000D. $152,000正确答案：C14. 企业在会计记录中包括了业主的房屋贷款债务，违背了（）A. 权责发生制B. 持续经营原则C. 独立实体假设D. 一致性原则正确答案：C15. 在资产负债表日按公允价值计价，由于价格变动产生的未实现持有损益包括在收益表中的是（）A. 债务性证券B. 权益性证券C. 交易性证券D. 可供销售的证券E.正确答案：C16. 企业发行面值为$1000000、10%的公司债券，发行时的市场利率为8%，债券将按（）发行A. 面值发行B. 折价发行C. 溢价发行D. 低于市价发行正确答案：C17. 某商品价目表价格为$100，购买1000件可以获得20%的商业折扣。

买卖双方的入账价格是()A. $100000B. $20000C. $80000D. $120000正确答案：C18. 企业所采用的会计方法在各会计期间不能随意变更，所依据的会计原则是（）A. 客观性原则B. 一致性原则C. 收入实现原则D. 历史成本原则正确答案：B19. 对总分类帐起着辅助作用的账簿是（）A. 账户B. 补助分类账C. 普通日记帐D. 特种日记账20. 企业在销售商品的期间记录收入，遵循了（）A. 收入实现原则B. 持续经营原则C. 配比原则D. 稳健性正确答案：A15春学期《西方财务会计》在线作业二、多选题（共20 道试题，共40 分。

）1. 属于股份有限公司的特点的是（）A. 公司是独立的法人B. 股东责任有限C. 股东所有权可自由转让D. 公司寿命取决于股东寿命E. 利润重复纳税正确答案：ABCE2. 债券投资折价、溢价的摊销方法有（）A. 直线摊销法B. 实际利息法C. 备抵法D. 间接法E. 净价法正确答案：AB3. 以下需要计提折旧的厂场资产有（）A. 土地B. 设备C. 房屋D. 商誉E. 专利权正确答案：BC4. 现金折扣的会计处理方法有()A. 总价法B. 净价法C. 直接法D. 间接法E. 备抵法5. 存货的估价方法有（）A. 先进先出法B. 后进先出法C. 毛利法D. 加权平均法E. 零售价盘存法正确答案：CE6. 以下需要计提折旧的厂场资产有()A. 土地B. 设备C. 房屋D. 商誉E. 专利权正确答案：BC7. 财务会计是通过对企业发生的经济业务和事件进行（）等程序，对信息进行加工处理并传递给使用者。

A. 确认B. 计量C. 记录D. 报告E. 披露正确答案：ABCDE8. 公司会计信息的外部使用者有（）A. 企业管理者B. 股票投资者C. 银行D. 政府监管机构E. 雇员正确答案：BCD9. 属于资产负债表中股东权益项目的有（）A. 库藏股B. 留存收益C. 已认普通股本D. 超面值缴入股本E. 应分派股票股利正确答案：ABCDE10. 存货的两种盘存制度是（）A. 期末盘存制B. 期初盘存制C. 定期盘存制D. 永续盘存制E. 每天盘存制正确答案：CD11. 确认折旧费用的分录是()A. 配比原则的应用B. 一个结账分录C. 一个调整分录D. 会减少企业的资产总额和股东权益总额E. 会影响收益表，但是不会影响资产负债表正确答案：ACD12. 在会计期末，进行调整主要涉及（）A. 应计收入B. 应计费用C. 已记成本费用的分摊D. 已记收入的分摊E. 结清收入与费用账户正确答案：ABCD13. 以下属于无形资产特征的是（）A. 为了企业自己使用B. 使用期长C. 不具有实物形态D. 为了对外销售E. 成本需要进行摊销正确答案：ABCE14. 以下与财务报表相关的表述正确的是（）A. 财务报表可以提供企业的全部信息B. 上市公司财务报表信息的提供要符合公认会计准则C. 财务报表分析具有滞后性D. 财务报表中的信息都是精确的，没有主观估计E. 上市公司财务报表要经过审计正确答案：BCE15. 在证券市场上公开买卖的有价证券可以分为()A. 国库券B. 债务性证券C. 有价证券D. 权益性证券E. 混合性证券正确答案：BDE16. 公司债券折价和溢价的摊销方法有()A. 总价法B. 净价法C. 直线摊销法D. 实际利息法E. 备抵法正确答案：CD17. 在会计期末应结转到“收益汇总”账户的有()A. 业主资本B. 销货C. 薪金费用D. 购货E. 长期投资正确答案：BCD18. 以下属于会计基本原则的有（）A. 持续经营B. 历史成本C. 配比D. 会计期间E. 充分反映正确答案：BC19. 存货的估价方法有()A. 先进先出法B. 后进先出法C. 毛利法D. 加权平均法E. 零售价盘存法正确答案：CE20. 企业的流动负债项目有（）A. 应收账款B. 预收账款C. 预付账款D. 应付公司债券E. 应付股利正确答案：BDE15春学期《西方财务会计》在线作业三、判断题（共10 道试题，共20 分。

）1. 应计制与现金制在确认收入与费用时产生差异的原因是会计期间假设。

A. 错误B. 正确正确答案：B2. 账项调整是以现金制为基础，把那些影响到两个或两个以上会计期的经济业务在适当时候所作的调整。

（）A. 错误B. 正确正确答案：A3. 企业存货范围的认定是以储存地点为依据。

A. 错误B. 正确正确答案：A4. 厂场资产计提折旧的原因是资产存在着有形损耗和无形损耗。

（）A. 错误B. 正确正确答案：B5. 借贷记账法的记账规则是：有借必有贷，借贷必相等。

A. 错误B. 正确正确答案：B6. 加速折旧的方法有直线法、产量法、余额递减法和年数总和法A. 错误B. 正确正确答案：A7. 会计等式永远成立。

A. 错误B. 正确正确答案：B8. 短期投资与长期投资的主要区别是投资的期限不同。

A. 错误B. 正确正确答案：A9. 资产负债表是反映企业在某一特定期间财务状况的报表A. 错误B. 正确正确答案：A10. 将期末账户划分为实帐户与虚帐户的依据是期末有无余额。

A. 错误B. 正确正确答案：B。