会计学双语教程课件-习题答案
RCISE ANSWER Chapl MULTIPLE CHOICE 1 2 3 4 5 6 7 d b b a d c c Chap2 MULTIPLE CHOICE 1 2 3 4 5 6 7 8 9 10 a b d d b d a a d d 11 12 13 a b d PROBLEM 1. (1) current asset (2) current liability (3) current asset (4) expense (5) expense (6) current asset (7) current liability (8) revenue 2. (1) property, plant, and equipment (2) property, plant, and equipment (3) expense (4) revenue (5) current liability (6) current asset (7) current asset (8) expense (9) current liability Chap3 MULTIPLE CHOICE 1 2 3 4 5 6 7 8 9 10 d c c a a d a c d b 11 12 13 14 15 16 17 18 19 20 b a c a d c c b b a 21 22 b d PROBLEM 1. Prepare a classified balance sheet. Clayton Company Balance Sheet September 30, 2005 Assets Liabilities Current assets: Cash $ 2,000 Current liabilities: Supplies 500 Unearned fees $ 4,300 Prepaid rent 4,000 Total current assets $ 6,500 Owner s Equitv Property, plant, and Clayton, capital 6,200 equipment: Trucks $29,000 Total liabilities and owner s equity $10,500 Less accum. ======= depreciation 25,000 Total prop- erty, plant and equipment Total assets 4,000 $10,500 2. (a) , (c), (d), (f), (g) Chap4 MULTIPLE CHOICE 1 2 3 4 5 6 7 8 d d c d d b c a PROBLEM 1. Brodie Co. Income Statement For the Year Ended June 30, 2005 Fees earned Expenses: Rent expense $85,000 $44,000 9,500 2,500 56,000 $29,000 Depreciation expense Supplies expense Total expenses Net income 2. (a) , (d), (f) Chap5 MULTIPLE CHOICE 1 2 3 4 5 6 7 8 9 10 c c d a c d d a b c 11 12 13 14 15 16 17 18 19 20 c a c c b c d d d b 21 22 23 24 25 26 27 28 29 30 a b d c b d d b a d 31 32 33 34 35 36 37 38 39 40 c b a d c c d c b PROBLEM 1. Cash Accounts Receivable Prepaid Rent Accounts Payable Unearned Revenue Gordon Wells, Capital Gordon Wells, Drawing Fees Earned Salaries Expense Miscellaneous Expense 2. (a) Income statement: 2, 5,11, 12 (b) Balance sheet: 1, 3, 4, 6, 7, 8, 9, 10 3. (a) $4,400 (b) $11,000 (c) $400, $1,000 4. (a) (1) Salary Expense 9,000 Salaries Payable 9,000 (2) Salary Expense 12,000 Salaries Payable 12,000 (b) (1) Insurance Expense 4,500 Prepaid Insurance 4,500 (2) Insurance Expense 12,500 Prepaid Insurance 12,500 (c) (1) Taxes Expense 3,000 Prepaid License Taxes 3,000 Taxes Expense 3,200 Property Taxes Payable 3,200 (2) $6,200 ($3,000 + $3,200) (d) Depreciation Expense 24,000 Accumulated Depreciation - Equipment 24,000 Chap6 MULTIPLE CHOICE 1 2 3 4 5 6 7 8 9 10 a a a c c b a c b c 11 12 13 14 1