大学一年级下学期会计学原理-131学期《会计学原理》期末考试A答案

江西财经大学
12－013学年第一学期期末考试A 卷答案
Part I Multiple Choice (1.5 points each, 24 points in total)
1-5: EBACD 6-10: BBCDD 11-15: ACADC 16-20：EACBC
Part II: True or False (1.5 points each, 12 points in total)
1-5: TTFFF 6-10: FFFTF 11-12:FF
Part III: putation and Accounting Treatments (48 points)
Question 1 …………………… (15 points)
1. (1) Depreciation expense = 850,3$10
000,5000,435=- ….. (2 poins) (2) Double-declining balance rate %20210
%100=⨯= Depreciation expense ()960,6$%20%20500,43500,43$=⨯⨯-=……(4 points)
(3) Depreciation expense 250,3$500,32000
,385000,5$500,43$=⨯-=……( 2 points)
2. Dr: Depreciation Expense $3,850
Cr: Accumulated Depreciation $3,850 ……(3 points)
3. Dr: depreciation expense 1,925
Cr: accumulated depreciation 1,925 ……( 2 points)
Dr: Cash 38,000
Accumulated depreciation 9,625
Cr: Machinery 43,500
Gain on disposal of plant asset 4,125 ……( 2 points)
2002
Feb. 1 Dr: Long-term investment--- AFS(Apple) $31,400
Cr: Cash $31,400
Mar. 1 Dr: Short-term investment---- HTM(Flash) $80,000
Cr: Cash $80,000
Aug. 31 Dr: Cash $84,000
Cr: Short-term Investment---HTM(Flash) $80,000
Interest Revenue $4,000
Dec. 31 Dr: Market Adjustment $5,400
Cr: Unrealized Gains --- Equity $5,400
2003
Jan. 15 Dr: Cash $1,500,000
Cr: mon Stock, $1 par value $500,000
Paid-in Capital in excess of Par value $1,000,000
Nov. 1 Dr: Retained Earnings $250,000
Cr: mon Dividend Payable $250,000
Dec. 20 Dr: mon Dividend Payable $250,000
Cr: Cash $250,000
a. Dr: Allowance for Doubtful Accounts $165,000
Cr: Accounts Receivable $165,000 ……(3 points) b. Dr: Accounts Receivable $15,000
Cr: Allowance for Doubtful Accounts $15,000 ……(3 points) Dr: Cash $15,000
Cr: Accounts Receivable $15,000 ……(2 points) c. Dr: Bad Debt Expense $160,000
Cr: Allowance for Doubtful Accounts $160,000 …….(4 points) Question 4 (12 points)
1. Dr: Cash $198,494
Discount on Bonds Payable $41,506
Cr: Bonds Payable $240,000 ……….. (3 points)
2.Total bond interest expense
()
506
,
257
$
506
,
41
$
000
,
216
$
494
,
198
$
000
,
240
$
15
2
%
3
000
,
240
$
=
+
=
-
+
⨯
⨯
⨯
=
…(3
points)
3. Dr: Interest Expense $8,583.5
Cr: Cash $7,200
Discount on bond payable $1,383.5 …..(3 points) 4. Dr: Bonds Payable $240,000
Cr: Cash $240,000 ……(3 points)
Part IV Terms
1.Each business must be accounted for separately from other businesses.
2.present obligation arising from past events or transactions that will result in the future
sacrifice of economic benefits.
3.Depreciation is a systematic allocation of asset cost over its useful life.
4.Consistency principle means the same accounting methods or principles must be used
across different periods.
5.Debt ratio equal the total debt divided by total asset
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盼你邂逅而遇
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忆你来时莞尔
惜你别时依依
你忘，或者不忘
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念你袅娜身姿
羡你悠然书气
人生若只如初见
任你方便时来
随你心性而去
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为一眼而愁肠百转
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但见云卷云舒
风月乍起
春寒已淡忘
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感谢喧嚣
把你高高卷起
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被你拥抱过，览了被你默诵过，懂了被你翻开又合起被你动了奶酪和心思
不舍你的过往
和过往的你
记挂你的现今
和现今的你
遐想你的将来
和将来的你
难了难了
相思可以这一世。