西方财务会计模拟试卷3
高级财务会计模拟题3
高级财务会计全真模拟试题3一、单项选择题(本大题共20小题，每小题1分，共20分)在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。
错选、多选或未选均无分。
1.甲公司外币业务采用业务发生时的汇率进行折算，按月计算汇兑损益。
5月20日对外销售产品发生应收账款500万欧元，当日的市场汇率为l欧元= 10. 30人民币元。
5月31日的市场汇率为1欧元=10. 28人民币元;6月1日的市场汇率为l欧元=10. 32人民币元;6月30日的市场汇率为l欧元=10. 35人民币元。
7月10日收到该应收账款，当日市场汇率为l欧元=10. 34人民币元。
该应收账款6月份应当确认的汇兑收益为( )A.10万元B.15万元C.25万元D.35万元答案D解析：500×(10.35 -10. 28)= 35万元。
2.采用流动与非流动法对外币报表项目进行折算时，按照历史汇率折算的会计报表项目有( )A.应收账款B.存货C.长期借款D.应付账款答案C解析：长期借款为非流动项目，应按历史汇率进行折算3.将外币会计报表折算差额作为递延处理的折算方法是( )A.现行汇率法B.流动与非流动项目法C.货币与非货币项目法D.时态法答案A解析：采用现行汇率法，外币报表折算差额作递延处理，采用时态法，外币报表折算差额做当期损益处理4.下列有关上市公司披露信息的形式，不正确的是( )A.招股说明书B.上市公告书C.会计差错的更正D.定期报告与临时报告答案C解析：会计差错更正不属于上市公司信息披露的形式5.下列关于招股说明书与上市公告书的叙述，不正确的是( )A.招股说明书与上市公告书二者编制的主体和发布的方式相同，有时使用的资料也相同B.公布的时间不同，上市公告书在前，招股说明书在后C.标志不同，上市公告书的发布标志着股份有限公司已成为上市公司D.编制目的不同，招股说明书面向股票一级市场，上市公告书则面向股票二级市场答案B解析：公布的时间，招股说明书要早于上市公告书6.租赁业务按租赁资产投资来源不同，可分为( )A.融资租赁和杠杆租赁B.售后回租和杠杆租赁C.经营租赁和融资租赁D.直接租赁、杠杆租赁、售后回租和转租赁答案D解析：考查租赁资产的分类7.合并会计报表是指将母公司和子公司形成的企业集团作为一个_____ ，由母公司根据母公司和子公司的______编制的。
西方经济学模拟测试3试题及答案
国开西方经济学模拟试题3试题及答案一、单项选择题试题1宏观经济学的中心是：（）正确答案是：国民收入决定理论试题2在实行单一定价时，垄断企业对需求（）的产品采用高价少销的办法可以实现利润最大化：正确答案是：缺乏弹性试题3假设需求的收入弹性系数为0.5，那么当收入变动5％时，需求量变动：（）正确答案是：2.5％试题4一年内在本国领土所生产的最终产品的市场价值总和被称为：（）正确答案是：国内生产总值试题5价格在经济中的作用是：（）正确答案是：以上都对试题6边际产量曲线与平均产量曲线相交时：（）正确答案是：平均产量达到最大试题7下面哪一项物品具有非排他性：（）正确答案是：国防试题8与短期相比，长期平均成本曲线的变化特征是：（）正确答案是：比较平坦试题9根据总需求-总供给模型，当总需求不变时，预期的物价水平上升会引起：（）正确答案是：均衡的国内生产总值减少，价格水平上升试题10公开市场活动是指：（）正确答案是：中央银行在金融市场上买进或卖出有价证券试题11边际储蓄倾向等于：（）正确答案是：1减去边际消费倾向试题12在开放经济中决定国内国内生产总值水平的总需求是：（）正确答案是：对国内产品的总需求试题13根据凯恩斯主义的解释，需求拉上通货膨胀产生的原因是：（）正确答案是：消费的过度增长试题14根据哈罗德模型，当资本-产量比率为4，储蓄率为20%时，则经济增长率为：（）正确答案是：5%试题15无差异曲线的一般形状是：（）正确答案是：自左上方向右下方倾斜的一条曲线二、判断正误题试题16是否以一定的价值判断为依据是实证方法与规范方法的根本区别之一。
正确答案是“对”。
试题17效率工资由劳动的供求关系决定。
正确答案是“错”。
试题18产品差别是指不同产品之间的差别。
正确答案是“错”。
试题19周期性失业就是总需求不足所引起的失业。
正确答案是“对”。
试题20消费者从物品消费中所获得的总效用一定是不断增加的，边际效用总是正的。
[财经类试卷]注册会计师会计(总论)模拟试卷3及答案与解析
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注册会计师会计（总论）模拟试卷3及答案与解析一、单项选择题每题只有一个正确答案，请从每题的备选答案中选出一个你认为最正确的答案，在答题卡相应位置上用2B铅笔填涂相应的答案代码。
答案写在试题卷上无效。
1 下列各项中，体现实质重于形式这一会计信息质量要求的是( )。
（A）确认预计负债（B）对存货计提跌价准备（C）对外公布财务报表时提供可比信息（D）将融资租入固定资产视为自有资产入账2 下列各项业务中，通常应采用“可变现净值”作为计量属性的是( )。
（A）对持有至到期投资计提减值准备（B）对存货计提存货跌价准备（C）对建造合同计提建造合同预计损失准备（D）对固定资产计提减值准备3 从会计信息成本效益看，对所有会计事项应采取分轻重主次和繁简详略进行会计核算，而不应采用完全相同的会计程序和处理方法。
其遵循的会计信息质量要求是( )。
（A）谨慎性（B）重要性（C）相关性（D）可比性4 下列选项中，不属于利得或损失的是( )。
（A）处置固定资产产生的营业外收入（B）处置无形资产产生的营业外支出（C）可供出售金融资产公允价值变动产生的其他综合收益（D）发行股票产生的资本公积5 同一企业不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更；确需变更的，应当在附注中说明。
这遵循的会计信息质量要求是( )。
（A）相关性（B）可比性（C）及时性（D）可理解性6 市场参与者在计量日发生的有序交易中，出售一项资产所能收到或者转移一项负债所需支付的价格，这里采用的会计计量属性是( )。
（A）现值（B）重置成本（C）可变现净值（D）公允价值7 我国《企业会计准则——基本准则》规定的收入，是指( )。
（A）销售商品收入、直接计入所有者权益的利得以及让渡资产使用权收入（B）销售商品收入、提供劳务收入、让渡资产使用权收入以及企业代第三方收取的款项（C）销售商品收入、提供劳务收入和计入损益的利得（D）在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入8 下列有关所有者权益的表述中，不正确的是( )。
[财经类试卷]会计从业资格会计基础(财务报表)模拟试卷3及答案与解析
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（B）应付票据
（C）递延所得税资产
（D）预计负债
28利润表中根据本期发生额分析填列的项目有( )。
（A）公允价值变动损益
（B）主营业务成本
（C）利润总额
（D）投资收益
三、判断题
29财务报表包括会计报表及其附注和其他应当在财务报表中披露的相关信息和资料。( )
（A）正确
（B）错误
30财务报表分为年度财务报表和中期财务报表。中期财务报表一般包括月度报告、季度报告、半年度报告等。( )
（A）是否显著影响企业财务状况
（B）是否显著影响企业现金流量
（C）是否显著影响企业经营成果
（D）是否属于企业日常活动
17企业应当在财务报表的显著位置披露编报企业的相关重要信息，下列属于应当披露的信息的有( )。
（A）编报企业的名称
（B）资产负债表日或财务报表涵盖的会计期间
（C）人民币金额单位
（D）财务报表是合并财务报表的，应当予以标明
【知识模块】财务报表
8【正确答案】D
【试题解析】资产负债表中，负债及所有者权益项目一般按项目的求偿权先后顺序排列。
【知识模块】财务报表
9【正确答案】A
【试题解析】资产负债表中“货币资金”项目“期末余额”栏的金额＝2000＋350000＋500000＝852000(元)。
【知识模块】财务报表
（A）300
（B）114
（C）204
（D）160
二、多选题
15下列项目中，不属于编制财务报表之前的准备工作的有( )。
（A）进行财产清查、核实债务，进行相应账务处理
（B）按规定结出会计账簿的发生额及余额，并核对余额
（C）加具财务会计报告的封面
英语会计模拟考试题及答案
英语会计模拟考试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a primary financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Payroll ReportAnswer: D2. The process of measuring the value of a company's assets and liabilities is known as:A. ValuationB. ReconciliationC. DepreciationD. AmortizationAnswer: A3. What is the formula for calculating the Return on Investment (ROI)?A. (Net Income / Total Assets) * 100B. (Net Income / Total Equity) * 100C. (Return - Investment) / Investment * 100D. (Return / Investment) * 100Answer: D4. Which of the following is an example of a contingent liability?A. Accounts PayableB. Unearned RevenueC. Warranty ObligationsD. Notes PayableAnswer: C5. The accounting equation is:A. Assets = Liabilities + EquityB. Assets = Liabilities - EquityC. Assets - Liabilities = EquityD. Equity = Assets + LiabilitiesAnswer: A二、填空题（每空1分，共10分）6. The term "double-entry" in accounting refers to thepractice of recording each transaction in at least ________ accounts.Answer: two7. When a company pays off its debts, it is known as ________.Answer: debt reduction8. The accounting principle that requires companies to report revenues and expenses in the period in which they are earnedor incurred is called the ________.Answer: matching principle9. The process of estimating the useful life of an asset is known as ________.Answer: depreciation10. A budget is a financial plan that outlines a company's expected ________ and expenses for a specific period.Answer: revenues三、简答题（每题5分，共30分）11. Explain the difference between an asset and a liability.Answer: An asset is a resource controlled by a company as a result of past events and provides future economic benefits.A liability is an obligation or debt that arises from past events, which the company has little or no discretion to avoid, and involves the transfer of assets or services toother entities in the future.12. What is the purpose of an income statement?Answer: The purpose of an income statement is to summarize a company's revenues, gains, expenses, and lossesduring a specific period, providing information on the company's profitability.13. Describe the accounting cycle.Answer: The accounting cycle is a systematic process that includes identifying, recording, and summarizing business transactions. It starts with the analysis of transactions, journalizing, posting to ledger accounts, preparing an adjusted trial balance, closing entries, and finally, preparing financial statements.14. What is the purpose of a balance sheet?Answer: The purpose of a balance sheet is to provide a snapshot of a company's financial position at a specific point in time, showing the company's assets, liabilities, and equity.15. Explain the concept of depreciation.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It is a non-cash expense that reflects the consumption of the asset's economic benefits over time.四、计算题（每题10分，共40分）16. Calculate the depreciation expense for a machine that costs $100,000 with a useful life of 5 years and no residual value using the straight-line method.Answer: Depreciation Expense = (Cost - Residual Value) / Useful Life = ($100,000 - $0) / 5 = $20,000 per year.17. If a company has revenues of $500,000 and expenses of $300,000, what is the net income?Answer: Net Income = Revenues - Expenses = $500,000 - $300,000 = $200,000.18. A company has total assets of $1,200,000 and total liabilities of $600,000. What is the equity?Answer: Equity = Total Assets - Total Liabilities = $1,200,000 - $600,000 = $600,000.19. Calculate the return on investment (ROI) for an investment of $50,000 that returns $10,000.Answer: ROI = (Return / Investment) * 100 = ($10,000 / $50,000) * 100。
中级财务会计英模拟试题
中级财务会计英模拟试题（分录部分）考点一：应付账款与应付票据Ex. 13-68—Notes payable.On August 31, Fargo Co. partially refunded $270,000 of its outstanding 10% note payable made one year ago to Arma State Bank by paying $270,000 plus $27,000 interest, having obtained the $297,000 by using $78,600 cash and signing a newone-year $240,000 note discounted at 9% by the bank.Instructions(1) Make the entry to record the partial refunding. Assume Fargo Co. makes reversingentries when appropriate.(2) Prepare the adjusting entry at December 31, assuming straight-line amortizationof the discount.Solution 13-68(1) Notes Payable ........................................................................ 270,000Interest Expense ............................................................................ 27,000Discount on Notes Payable (9% × $240,000) ............................... 21,600Notes Payable ................................................................... 240,000Cash .................................................................................. 78,600 (2) Interest Expense (1/3 × $21,600) .................................................. 7,200Discount on Notes Payable ............................................... 7,200 Pr. 13-75—Accounts and Notes Payable.Described below are certain transactions of Beacon Company for 2004:1. On May 10, the company purchased goods from Jay Company for $90,000, terms2/10, n/30. Purchases and accounts payable are recorded at net amounts. Theinvoice was paid on May 18.2. On June 1, the company purchased equipment for $120,000 from Nolan Company,paying $40,000 in cash and giving a one-year, 9% note for the balance.3. On September 30, the company discounted at 10% its $240,000, one-yearzero-interest-bearing note at First State Bank.Instructions(a) Prepare the journal entries necessary to record the transactions above usingappropriate dates.(b) Prepare the adjusting entries necessary at December 31, 2004 in order toproperly report interest expense related to the above transactions. Assumestraight-line amortization of discounts.(c) Indicate the manner in which the above transactions should be reflected in theCurrent Liabilities section of Beacon Company's December 31, 2004 balancesheet.Solution 13-75(a) May 10, 2004Purchases/Inventory ...................................................................... 88,200Accounts Payable .............................................................. 88,200 May 18, 2004Accounts Payable .......................................................................... 88,200Cash .................................................................................. 88,200 June 1, 2004Equipment ...................................................................................... 120,000Cash .................................................................................. 40,000Notes Payable ................................................................... 80,000 Solution 13-75 (cont.)September 30, 2004Cash ............................................................................................. 216,000Discount on Notes Payable ........................................................... 24,000Notes Payable ................................................................... 240,000 (b) Interest Expense ............................................................................ 4,200Interest Payable ($80,000 × .09 × 7/12) ........................... 4,200 Interest Expense ............................................................................ 6,000Discount on Notes Payable ($24,000 × 3/12) ................... 6,000 (c) Current LiabilitiesInterest payable $ 4,200 Note payable—Nolan Company 80,000 Note payable—First State Bank $240,000Less: Discount on note 18,000 222,000$306,200考点二：股票的出售再出售Ex. 15-78—Treasury stock.Camby Corporation's balance sheet reported the following:Capital stock outstanding, 5,000 shares, par $30 per share $150,000 Paid-in capital in excess of par 80,000 Retained earnings 100,000 The following transactions occurred this year:(a) Purchased 80 shares of capital stock to be held as treasury stock, paying $60 pershare.(b) Sold 60 of the shares of treasury stock at $65 per share.(c) Sold the remaining shares of treasury stock at $50 per share.InstructionsPrepare the journal entry for these transactions under the cost method of accounting for treasury stock.(a) Treasury Stock 4,800Cash ............................................................................................ 4,800 (b) Cash ..................................................................................................... 3,900Treasury Stock .............................................................................. 3,600Paid-in Capital from Treasury Stock (300)(c) Cash ....................................................................................................... 1,000Paid-in Capital from Treasury Stock (200)Treasury Stock .............................................................................. 1,200 Ex. 15-79—Treasury stock.Gagne Company's balance sheet shows:Common stock, $20 par $3,000,000Paid-in capital in excess of par 1,050,000Retained earnings 750,000InstructionsRecord the following transactions by the cost method.(a) Bought 4,000 shares of its common stock at $29 a share.(b) Sold 2,000 treasury shares at $30 a share.(c) Sold 800 shares of treasury stock at $26 a share.Solution 15-79(a) Treasury Stock ........................................................................... 116,000Cash ...................................................................................... 116,000 (b) Cash .................................................................................................... 60,000Treasury Stock ...................................................................... 58,000Paid-in Capital from Treasury Stock ..................................... 2,000 (c) Cash .................................................................................................... 20,800Paid-in Capital from Treasury Stock .................................................. 1,600Retained Earnings (800)Treasury Stock ...................................................................... 23,200 Ex. 15-80—Treasury stock.In 2003, Nichols Co. issued 200,000 of its 500,000 authorized shares of $10 par value common stock at $35 per share. In January, 2004, Nichols repurchased 10,000shares at $30 per share. Assume these are the only stock transactions the companyhas ever had.Instructions(a) What are the two methods of accounting for treasury stock?(b) Prepare the journal entry to record the purchase of treasury stock by the cost method.(c) 3,000 shares of treasury stock are reissued at $33 per share. Prepare the journalentry to record the reissuance by the cost method.Solution 15-80(a) The two methods of accounting for treasury stock are the cost method and the parvalue method.(b) Treasury Stock ................................................................................... 300,000Cash ...................................................................................... 300,000 (c) Cash ............................................................................................... 99,000Paid-in Capital from Treasury Stock ..................................... 9,000Treasury Stock ...................................................................... 90,000 Pr. 15-88—Treasury stock transactions.The original sale of the $50 par value common shares of Eddy Company was recorded as follows:Cash ............................................................................................... 290,000Common Stock ................................................................... 250,000Paid-in Capital in Excess of Par ........................................ 40,000 InstructionsRecord the treasury stock transactions (given below) under the cost method:Transactions:(a) Bought 500 shares of common stock as treasury shares at $62.(b) Sold 120 shares of treasury stock at $60.(c) Sold 60 treasury shares at $68.Solution 15-88(a) Treasury Stock ........................................................................................... 31,000Cash ................................................................................................. 31,000 (b) Cash .......................................................................................................... 7,200Retained Earnings (240)Treasury Stock ................................................................................. 7,440 (c) Cash .......................................................................................................... 4,080Paid-in Capital from Treasury Stock (360)Treasury Stock ................................................................................. 3,720 考点三：投资与债券溢价购买Ex. 17-66—Investment in debt securities at premium.On April 1, 2004, Sean Co. purchased $360,000 of 6% bonds for $374,175 plus accrued interest as an available-for-sale security. Interest is paid on July 1 and January 1 and the bonds mature on July 1, 2009.Instructions(a) Prepare the journal entry on April 1, 2004.(b) The bonds are sold on November 1, 2005 at 103 plus accrued interest. Amortizationwas recorded when interest was received by the straight-line method (by months andround to the nearest dollar). Prepare all entries required to properly record the sale.Solution 17-66(a) Available-for-Sale Securities ............................................................... 374,175Interest Revenue ($360,000 × .06 × 1/4) ............................................ 5,400Cash ...................................................................................... 379,575 (b) Interest Revenue ($14,175 × 4 ÷ 63) .. (900)Available-for-Sale Securities (900)Cash ($360,000 × .06 × 1/3) ............................................................... 7,200Interest Revenue ................................................................... 7,200 Cash .................................................................................................... 370,800Gain on Sale of Securities (900)Available-for-Sale Securities ................................................. 369,900 $374,175 – [($14,175 ÷ 63) × 19]考点四：长期工程合同——完工百分比Ex. 18-69—Journal entries—percentage-of-completion.Grant Construction Company was awarded a contract to construct an interchange at the junctionof U.S. 94 and Highway 30 at a total contract price of $6,000,000. The estimated total costs to complete the project were $4,500,000.Instructions(a) Make the entry to record construction costs of $2,700,000, on construction inprocess to date.(b) Make the entry to record progress billings of $1,500,000.(c) Make the entry to recognize the profit that can be recognized to date, on apercentage-of-completion basis.Solution 18-69(a) Construction in Process ................................................................................ 2,700,000Materials, Cash, Payables, Etc. ........................................................ 2,700,000 (b) Accounts Receivable—Construction in Process ............................................ 1,500,000Billings on Construction in Process ................................................. 1,500,000 (c) Construction Expenses .................................................................................. 2,700,000Construction in Process (60% complete) ...................................................... 900,000Revenue from Long-Term Contracts ................................................ 3,600,000考点五:应税所得——所得税分录Ex. 19-52—Deferred income taxes.Nott Co. at the end of 2004, its first year of operations, prepared a reconciliation between pretax financial income and taxable income as follows:Pretax financial income $300,000Extra depreciation taken for tax purposes (750,000)Estimated expenses deductible for taxes when paid 600,000Taxable income $150,000Use of the depreciable assets will result in taxable amounts of $250,000 in each of the next three years. The estimated litigation expenses of $600,000 will be deductible in 2007 when settlementis expected.Instructions(a) Prepare a schedule of future taxable and deductible amounts.(b) Prepare the journal entry to record income tax expense, deferred taxes, and income taxespayable for 2004, assuming a tax rate of 40% for all years.Solution 19-52(a) 2005 2006 2007TotalFuture taxable (deductible) amountsExtra depreciation $250,000 $250,000 $250,000 $750,000Litigation (500,000) (500,000) (b) Income Tax Expense ($60,000 + $300,000 – $240,000) .............................. 120,000Deferred Tax Asset ($600,000 × 40%) ......................................................... 240,000Deferred Tax Liability ($750,000 × 40%) ........................................ 300,000Income Tax Payable ($150,000 × 40%) .......................................... 60,000 Ex. 19-53—Deferred income taxes.Earl Co. at the end of 2004, its first year of operations, prepared a reconciliation between pretaxfinancial income and taxable income as follows:Pretax financial income $500,000Estimated expenses deductible for taxes when paid 800,000Extra depreciation (900,000)Taxable income $400,000Estimated warranty expense of $530,000 will be deductible in 2005, $200,000 in 2006, and$70,000 in 2007. The use of the depreciable assets will result in taxable amounts of $300,000 ineach of the next three years.Instructions(a) Prepare a table of future taxable and deductible amounts.(b) Prepare the journal entry to record income tax expense, deferred income taxes, and incometaxes payable for 2004, assuming an income tax rate of 40% for all years.Solution 19-53(a) 2005 2006 2007TotalFuture taxable (deductible) amountsWarranties $(530,000) $(200,000) $(70,000) $(800,000)Excess depreciation 300,000 300,000 300,000 900,000 (b) Income Tax Expense [$160,000 + ($360,000 – $320,000)] ......................... 200,000Deferred Tax Asset ($800,000 × 40%) ......................................................... 320,000Deferred Tax Liability ($900,000 × 40%) ........................................ 360,000Income Tax Payable ($400,000 × 40%) .......................................... 160,000PROBLEMSPr. 19-59—Differences between accounting and taxable income and the effect on deferred taxes.The following differences enter into the reconciliation of financial income and taxableincome of Hatley Company for the year ended December 31, 2004, its first year of operations. The enacted income tax rate is 30% for all years.Pretax accounting income $450,000Excess tax depreciation (300,000)Litigation accrual 45,000Unearned rent revenue deferred on the books but appropriatelyrecognized in taxable income 25,000 Interest income from New York municipal bonds (10,000)Taxable income $210,0001. Excess tax depreciation will reverse equally over a four-year period, 2005-2008.2. It is estimated that the litigation liability will be paid in 2008.3. Rent revenue will be recognized during the last year of the lease, 2008.4. Interest revenue from the New York bonds is expected to be $10,000 each year until theirmaturity at the end of 2008.Instructions(a) Prepare a schedule of future taxable and (deductible) amounts.(b) Prepare a schedule of the deferred tax (asset) and liability.(c) Since this is the first year of operations, there is no beginning deferred tax asset or liability.Compute the net deferred tax expense (benefit).(d) Prepare the journal entry to record income tax expense, deferred taxes, and the incometaxes payable for 2004.Solution 19-59(a) 2005 2006 2007 2008 TotalFuture taxable (deductible) amounts:Depreciation $75,000 $75,000 $75,000 $75,000 $300,000 Litigation (45,000) (45,000) Unearned rent (25,000) (25,000) (b) Future Taxable(Deductible) DeferredTaxTemporary Differences Amounts Tax Rate (Asset) LiabilityDepreciation $300,000 30% $90,000Litigation (45,000) 30% $(13,500)Unearned rent (25,000) 30% ( 7,500)Totals $180,000 $(21,000)$90,000(c) Deferred tax expense $90,000Deferred tax benefit (21,000)Net deferred tax expense $69,000Solution 19-59(cont.)(d) Income Tax Expense ($63,000 + $69,000) ................................................... 132,000Deferred Tax Asset ...................................................................................... 21,000Deferred Tax Liability ..................................................................... 90,000Income Tax Payable ($210,000 ×30%) .......................................... 63,000 Pr. 19-61—Interperiod tax allocation with change in enacted tax rates.Norway Company purchased equipment for $270,000 on January 2, 2003, its first day of operations. For book purposes, the equipment will be depreciated using the straight-line methodover three years with no salvage value. Pretax financial income and taxable income are asfollows:2003 2004 2005Pretax financial income $156,000 $170,000 $180,000Taxable income 120,000 170,000 216,000The temporary difference between pretax financial income and taxable income is due to the useof accelerated depreciation for tax purposes.Pr. 19-61(cont.)Instructions(a) Prepare the journal entries to record income taxes for all three years (expense, deferrals,and liabilities) assuming that the enacted tax rate applicable to all three years is 30%.(b) Prepare the journal entries to record income taxes for all three years (expense, deferrals,and liabilities) assuming that the enacted tax rate as of 2003 is 30% but that in the middleof 2004, Congress raises the income tax rate to 35% retroactive to the beginning of 2004.Solution 19-61(a) 2003 2004 2005TotalBook depreciation $ 90,000 $90,000 $90,000 $270,000Tax depreciation 126,000 90,000 54,000 270,000Temporary difference $ (36,000) $ -0- $36,000$ -0-2003 Income Tax Expense ...................................................................... 46,800Deferred Tax Liability ($36,000 × .30) ................................ 10,800Income Tax Payable ($120,000 × .30) ................................ 36,000 2004 Income Tax Expense ...................................................................... 51,000Income Tax Payable ($170,000 × .30) .............................. 51,000 2005 Income Tax Expense ...................................................................... 54,000Deferred Tax Liability ..................................................................... 10,800Income Tax Payable ($216,000 × .30) .............................. 64,800 (b) 2003 Income Tax Expense ...................................................................... 46,800Deferred Tax Liability ($36,000 × .30) ................................ 10,800Income Tax Payable ($120,000 × .30) .............................. 36,000 2004 Income Tax Expense ...................................................................... 61,300Deferred Tax Liability ....................................................... 1,800*Income Tax Payable ($170,000 × .35) .............................. 59,500 2005 Income Tax Expense ...................................................................... 63,000Deferred Tax Liability ..................................................................... 12,600Income Tax Payable ($216,000 × .35) .............................. 75,6002005*Future taxable amount $36,000Deferred tax @ 30% 10,800Deferred tax @ 35% 12,600Adjustment $ 1,800Pr. 19-62—Deferred tax asset.Yarman Inc. began business on January 1, 2003. Its pretax financial income for the first 2 yearswas as follows:2003 $ 95,0002004 180,000The following items caused the only differences between pretax financial income and taxable income.1. In 2003, the company collected $90,000 of rent; of this amount, $30,000 was earned in 2003;the other $60,000 will be earned equally over the 2004-2005 period. The full $90,000 was included in taxable income in 2003.2. The company pays $5,000 a year for life insurance on officers.3. In 2004, the company terminated a top executive and agreed to $60,000 of severance pay.The amount will be paid $20,000 per year for 2004-2006. The 2004 payment was made. The $60,000 was expensed in 2004. For tax purposes, the severance pay is deductible as it is paid. The enacted tax rates existing at December 31, 2003 are:2003 30% 2005 40%2004 35% 2006 40%Instructions(a) Determine taxable income for 2003 and 2004.(b) Determine the deferred income taxes at the end of 2003, and prepare the journal entry torecord income taxes for 2003.(c) Prepare a schedule of future taxable and (deductible) amounts at the end of 2004.(d) Prepare a schedule of the deferred tax (asset) and liability at the end of 2004.(e) Compute the net deferred tax expense (benefit) for 2004.(f) Prepare the journal entry to record income taxes for 2004.(g) Show how the deferred income taxes should be reported on the balance sheet atDecember 31, 2004.Solution 19-62(a) 2003 2004Pretax financial income $95,000 $180,000Permanent differences:Life insurance 5,000 5,000100,000 185,000 Temporary differences:Rent 60,000 (30,000)Severance pay -0- 40,000 Taxable income $160,000 $195,000Solution 19-62(cont.)(b) 2003 2004 TotalFuture taxable (deductible) amounts:Rent $(30,000) $(30,000) $(60,000) Tax rate 35% 40%Deferred tax (asset) liability $(10,500) $(12,000) $(22,500) at end of2003Income Tax Expense ($48,000 – $22,500) ................................................... 25,500Deferred Tax Asset ...................................................................................... 22,500Income Tax Payable ($160,000 × 30%) .................................... 48,000 (c) 2005 2006 TotalFuture taxable (deductible) amounts:Rent $(30,000) $(30,000)Severance pay (20,000) $(20,000) (40,000)(d) Future Taxable(Deductible) TaxDeferred TaxTemporary Difference Amounts Rate (Asset) Liability Rent $(30,000) 40% $(12,000)Severance pay (40,000) 40% (16,000)Totals $(70,000) $(28,000)(e) Deferred tax asset at end of 2004 $(28,000)Deferred tax asset at beginning of 2004 (22,500)Net deferred tax (expense) for 2004 $ (5,500)(f) Income Tax Expense ($68,250 – $5,500) ..................................................... 62,750Deferred Tax Asset ...................................................................................... 5,500Income Tax Payable ($195,000 × 35%) .......................................... 68,250 (g) The deferred income taxes should be reported on the December 31, 2004balance sheet as follows:Current assetsDeferred tax asset ($50,000* × 40%) $20,000Other assetsDeferred tax asset ($20,000 × 40%) $8,000*$30,000 + $20,000计算题部分：考点一：实际利率法票据贴现——effective interestPr. 14-70—Bond interest and discount amortization.Logan Corporation issued $600,000 of 8% bonds on October 1, 2004, due on October1, 2009. The interest is to be paid twice a year on April 1 and October 1. The bondswere sold to yield 10% effective annual interest. Logan Corporation closes its books annually on December 31.Instructions(a) Complete the following amortization schedule for the dates indicated. (Round all answersto the nearest dollar.) Use the effective interest method.Debit Credit Carrying AmountCredit Cash Interest Expense Bond Discountof BondsOctober 1, 2004 $553,668 April 1, 2005October 1, 2005(b) Prepare the adjusting entry for December 31, 2005. Use the effective interest method.(c) Compute the interest expense to be reported in the income statement for the year endedDecember 31, 2005.Solution 14-70(a) Debit Credit Carrying AmountCredit Cash Interest Expense Bond Discountof BondsOctober 1, 2004 $553,668 April 1, 2005 $24,000 $27,684 $3,684 557,352 October 1, 2005 24,000 27,868 3,868 561,220 (b) Interest Expense ($561,220 × 10% × 3/12)........................................................ 14,031Interest Payable (1/2 × $24,000) ........................................................ 12,000Discount on Bonds Payable ($14,031 – $12,000) ............................. 2,031 (c) $13,842 (1/2 of $27,684)27,86814,031$55,741Pr. 14-69—Bond discount amortization.On June 1, 2004, Janson Bottle Company sold $1,000,000 in long-term bonds for$877,600. The bonds will mature in 10 years and have a stated interest rate of 8%and a yield rate of 10%. The bonds pay interest annually on May 31 of each year. Thebonds are to be accounted for under the effective interest method.Instructions(a) Construct a bond amortization table for this problem to indicate the amount ofinterest expense and discount amortization at each May 31. Include only the firstfour years. Make sure all columns and rows are properly labeled. (Round to thenearest dollar.)(b) The sales price of $877,600 was determined from present value tables.Specifically explain how one would determine the price using present value tables.(c) Assuming that interest and discount amortization are recorded each May 31, prepare theadjusting entry to be made on December 31, 2006. (Round to the nearest dollar.)Solution 14-69(a) Debit Credit Carrying AmountDate Credit Cash Interest Expense Bond Discount ofBonds6/1/04 $877,6005/31/05 $80,000 $87,760 $7,760 885,3605/31/06 80,000 88,536 8,536 893,8965/31/07 80,000 89,390 9,390 903,2865/31/08 80,000 90,328 10,328 913,614(b) (1) Find the present value of $1,000,000 due in 10 years at 10%.(2) Find the present value of 10 annual payments of $80,000 at 10%.Add (1) and (2) to obtain the present value of the principal and the interestpayments.Solution 14-69(cont.)(c) Interest Expense ........................................................................ 52,144*Interest Payable ............................................................................. 46,666**Discount on Bonds Payable ........................................................... 5,478 *7/12 ⨯ $89,390 (from Table) = $52,144**7/12 ⨯ 8% ⨯ $1,000,000 = $46,666考点二：奖票的费用如何计算，未兑换时估计奖票的负债如何计算Ex. 13-74—Premiums.Balley Co. includes one coupon in each bag of dog food it sells. In return for 3 coupons, customers receive a dog toy that the company purchases for $1.50 each.Balley's experience indicates that 60 percent of the coupons will be redeemed. During2004, 100,000 bags of dog food were sold, 12,000 toys were purchased, and 45,000 coupons were redeemed. During 2005, 120,000 bags of dog food were sold, 16,000toys were purchased, and 60,000 coupons were redeemed.InstructionsDetermine the premium expense to be reported in the income statement and the estimatedliability for premiums on the balance sheet for 2004 and 2005.Solution 13-7420042005Premium expense $30,000 (1) $36,000 (3) Estimated liability for premiums 7,500 (2) 13,500 (4)(1) 100,000 × .6 = 60,000; 60,000 ÷ 3 = 20,000; 20,000 × $1.50 = $30,000.(2) 45,000 ÷ 3 = 15,000; 20,000 – 15,000 = 5,000; 5,000 × $1.50 = $7,500.(3) 120,000 × .6 = 72,000; 72,000 ÷ 3 = 24,000; 24,000 × $1.50 = $36,000.(4) 60,000 ÷ 3 = 20,000; 5,000 + 24,000 – 20,000 = 9,000; 9,000 × $1.50 = $13,500.考点三：债券的发行价格Ex. 14-62—Bond issue price and premium amortization.On January 1, 2004, Lowry Co. issued ten-year bonds with a face value of $2,000,000and a stated interest rate of 10%, payable semiannually on June 30 and December 31.The bonds were sold to yield 12%. Table values are:Present value of 1 for 10 periods at 10% ................................................. .386Present value of 1 for 10 periods at 12% ................................................. .322Present value of 1 for 20 periods at 5% ................................................... .377Present value of 1 for 20 periods at 6% ................................................... .312Present value of annuity for 10 periods at 10% ...................................... 6.145Present value of annuity for 10 periods at 12% ...................................... 5.650Present value of annuity for 20 periods at 5% ........................................ 12.462Present value of annuity for 20 periods at 6% ........................................ 11.470 Instructions。
财务会计模拟试卷
TRUE/FALSE 1.The excess of revenue over the expenses incurred in earning the revenue is called capital.
ANS: F DIF: 2 OBJ: 08
2.Drawings are an example of an expense. ANS: F DIF: 2 OBJ: 01
3.An adjusting entry would adjust revenue so it is reported when earned and not when cash is received. ANS: T DIF: 2 OBJ: 02 4.A company depreciates its equipment $350 a year. The adjusting entry for December 31 is debit Depreciation Expense, $350 and credit Equipment, $350.
ANS: F DIF: 4 OBJ: 03 5.After Net Income or Loss is entered on the work sheet, the debit column total must equal the credit column total for the Balance Sheet pair of columns.
ANS: T DIF: 3 OBJ: 02 6.The income summary account is closed to the owner's capital account. ANS: T DIF: 1 OBJ: 04 7.Accounts in the ledger are usually maintained in alphabetical order. ANS: F DIF: 2 OBJ: 01 8.The increase side of all accounts is the normal balance. ANS: T DIF: 2 OBJ: 03 9.The ending merchandise inventory for 2005 is the same as the beginning merchandise inventory for 2006.
南开15春学期《西方财务会计》在线作业及答案-最新
南开15春学期《西方财务会计》在线作业及答案-最新
最新在线作业试卷
南开15春学期《西方财务会计》在线作业及答案
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（）
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：B
2. 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. 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：A
3. 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
最新在线作业试卷。
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西方财务会计模拟试卷3
一、单项选择题
1、10、根据企业会计准则的规定，我国企业资产负债表采用
（ ）结构。
B
A、单步式
B、帐户式
C、多步式
D、报告式
2、9、某企业期初资产总额为300万元，本期资产共增加200
万元，期末所有者权益为270万元，则期末负债总额为（ ）。
D
A、270万元
B、150万元
C、180万元
D、230万元
3、8、下列各种中，属于累计凭证的原始凭证是（ ）。
A
A、限额领料单
B、银行结算凭证
C、发出材料汇总表
D、销售发票
4、7、记账后发现某项经济业务的记帐凭证中应借、应贷会计
科目无误，只是将10000元写成1000元，在更正该项错帐时，
应采用的方式是（ ）。
B
A、划线更正法
B、补充登记法
C、红字更正法
D、尾数法
5、6、某企业期初权益总额为800万元，本期发生以下业务：
（1）向银行借入资金150万元，存入企业存款户；（2）购买材
料65万元，以银行存款支付；（3）购买材料85万元，货款未
付。期末，该企业资产总额为（ ）。
B
A、1100万元
B、1035万元
C、1015万元
D、950万元
6、5、下列各项中，按会计要素分类，不属于损益类科目的是
（ ）
A
A、制造费用
B、财务费用
C、管理费用
D、营业费用
7、4、下列各项中，体现谨慎性原则要求的是（ ）。
A
A、无形资产摊销
B、应收账款计提坏账准备
C、存货发出采用加权平均法
D、当期销售收入与费用配比
8、3、采购人员预借差旅费，以库存现金支付，应借记（）科
目。
C
A、管理费用
B、制造费用
C、其他应收款
D、其他应付款
9、企业购入原材料一批价值11700元，款项尚未支付，这项
经济业务引起会计恒等式中会计要素是变化是（ ）。
B
A、负债项目一增一减
B、一项资产增加，一项负债增加
C、资产项目一增一减
D、一项资产增加，一项所有者权益增加
10、二、单项选择题（本大题共10小题，每小题 3分，共30
分）
在每小题列出的四个备选项中只有一个是符合题目要求的，请将
其代码填写在题后的括号内。错选、多选或未选均无分。
1、在销售过程中，企业的资金形态变化是（ ）。
D
A、从货币资金转化为储备资金
B、从储备资金转化为生产资金
C、从生产资金转化为产成品资金
D、从产成品转化为货币资金
二、多项选择题
1、10、下列各项中，引起资产和权益同时减少的业务有（ ）。
A, B, D
A、上交税款
B、用银行存款归还银行借款
C、盈余公积转增资本
D、用银行存款归还应付账款
2、9、下列各项中，能与“本年利润”账户发生关系的账户有
（ ）。
B, C, D
A、制造费用
B、管理费用
C、利润分配
D、所得税
3、8、借贷记账法的试算平衡方法有（ ）。
A, B
A、发生额试算平衡法
B、余额试算平衡法
C、增加额试算平衡法
D、减少额试算平衡法
4、7、下列各项中，属于会计核算方法的有（ ）。
B, C, D
A、会计分析
B、填制和审核会计凭证
C、财产清查
D、复式记账
5、6、银行存款日记账的登记依据有（ ）。
A, B, C
A、银行存款付款凭证
B、银行存款收款凭证
C、现金付款凭证
D、现金收款凭证
6、5、下列各项中，属于账实核对的有（ ）。
A, C, D
A、银行存款日记帐余额与银行对账单余额核对
B、总账与其所属的明细账核对
C、应收账款各明细账户余额与各债务人寄来的对账单核对
D、出纳员定期清点库存现金
7、4、下列各项中，需要进行全面清查的情况有（ ）。
A, B, C, D
A、单位撤销、合并或改变隶属关系
B、年终结算前
C、中外合资、国内联营
D、开展清产核资
8、3、下列各项中，应由财会部门编制的，并可直接作为调整
账簿记录依据的原始凭证有（ ）
A, C
A、材料盘存单
B、银行存款余额调节表
C、实存帐存对比表
D、银行对账单
9、2、财产物资的盘存制度有（ ）。
A, D
A、永续盘存制
B、收付实现制
C、实物负责制
D、实地盘存制
10、三、多项选择题（本大题共10小题，每小题 3分，共30
分）
在每小题列出的五个备选项中有二个至四个是符合题目要求的，
请将其代码填写在题后的括号内。错选、多选、少选或未选均无
分。
1、资产要素的确认条件有（ ）。
B, C, D
A、现在的交易或事项形成的
B、企业拥有或控制的
C、能以货币计量的
D、逾期能为企业带来经济利益的
三、判断题
四、主观题
1、4. 凡是资产其所有权一定归企业。
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参考答案:
4. 错误 有的资产是被企业所控制的。
2、3. 财务会计主要反映企业过去的信息，不能为企业内部管理提供数据。
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参考答案:
3.错误 。财务会计侧重于过去信息，为有关各方提供所需数据。当然也可提供给企业内部。
3、2. 简述会计核算的方法。
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参考答案:
2. 会计核算的方法包括（1）设置会计科目和账户；（2）复式记账；（3）填制和审核会计凭证；（4）登
记账簿；（5）成本计算；（6）财产清查；（7）编制会计报表。
4、四、论述题（本大题共4小题，每小题5分，共20分）
回答或判断是否正确并改正。
1. 简述会计的职能和会计核算的基本前提。
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参考答案:
1. 会计的职能是指会计在经济管理中所具有的功能。包括：会计核算和会计监督。会计核算的基本前提是
指会计核算的前提条件，包括会计主体、持续经营、会计分期和货币计
5、4. 有价证劵短期投资的涵义
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参考答案:
4. 企业为了提高资金的使用效率，常把日常生产经营活动中一时暂不需要的现金购买政府或其他企业的股
票或债券，以此作为投资，获取鼓励或债券利息。购持有价证劵的投资可分短期投资和长期投资。其区分
的主要依据是预期持有时期的长短和投资证劵是否可在由组织的市场买卖。
6、3. 现金的范围与性质：
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参考答案:
3. 会计中“现金”一词，除了指企业拥有的现钞以外，还包括银行存款而存款而存入银行的任何货币项目。
企业一般根据实际需要设置现金账户，除库存现金账户外，可能在几家银行分别开立银行存款账户。企业
的营业交易事项最终都将导致现金的流入和流出。
7、2. 无形资产的涵义：
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参考答案:
2. 无形资产是指不具实物形态的资本资产。它反映企业所拥有的法定权利和经济利益。无形资产最常用的
摊销方法是直线法。
8、一、名词解释（本大题共4小题，每小题5分，共20分）
1. 固定资产的涵义:
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参考答案:
1. 固定资产或称营业资产，是指企业用于生产经营而不是为了再出售的可供长期使用的非流动性资产，固
定资产包括：有形资产（如土地、建筑物、机器、设备等）、无形资产（如专利权、租赁权、商誉等）和
自然资源（如矿藏、森林等）。