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ID:15026110
大小:30.22 KB
页数:35页
时间:2018-07-31
《《会计》第二章练习题(答案)(exercises in second chapters of accounting (answers))》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、《会计》第二章练习题(答案)(Exercisesinsecondchaptersofaccounting(answers))ReferenceanswerFirst,singlechoicequestionsOne[answer]A[analysis]thediscountofnotesreceivablewithoutrecourseisdeemedtobesold,andthecorrespondinggainsandlossesshallbeconfirmed:Bankdeposit(basedontheactualamountreceived
2、)Provisionforbaddebts(provisionforuncollectibleaccounts)Financialexpenses(relatedfeestobepaid)Operatingexpenses(lossoffinancingfromnotesreceivable)Credit:notesreceivable(bookbalance)Nonoperatingincome(thefinancinggainsofnotesreceivable)Thedifferencebetweentheassetimpairmentloss
3、(thedifferencebetweenthesellingpriceandthebookvalueofthereceivablenotesislessthanthedifferenceintheamountoftheprovisionforuncollectibleaccounts)Two[answer]C[analysis]theamountofbillsreceivableof=234000+234000x5%x3/12=236925(yuan)listedaboveinthebalancesheetof20*8yearsDecember31
4、st.Three[answer]BTheendof2005loanamortizedcost=5(000yuan)Attheendof2006,theamortizedcostoftheloanbeforetheimpairmentlosswas=5000+500(theinterestnotreceivedin2006)=5500(10000yuan)Bytheendof2006impairmentlossof=5500-2100=3400(million)Amortizedcostofimpairmentlossesaftertheendof20
5、06loansfor21millionyuan.Bytheendof2007theamortizedcostoftheloan=2100-1000+2100*10%=1310(million).Accountingentriesrelatedtothistopic:WhentheloanwasgrantedinJanuary1,2005:Loan:principal5000Credit:takingdeposits5000Interestincomerecognisedattheendof2005:Interestreceivable500Credi
6、t:interestincome500Todeposit500ofthecentralbankmoneyCredit:interestreceivable500Attheendof2006,theloaninterestwasconfirmed:Interestreceivable500Credit:interestincome500Attheendof2006,theimpairmentlosswasconfirmedtobe34millionyuanAssetsimpairmentloss3400Credit:loanlossreserve340
7、0Loans:loanshavebeenimpairedby5500Loan:loanprincipal5000Interestreceivable500Bytheendof2007confirmedthereceiptof10millionyuanofloaninterest:Todeposit1000ofthecentralbankmoneyLoans:Loans-impairment1000Accordingtotheactualinterestratemethodatamortizedcostbasisshouldconfirmtheinte
8、restincomeof=2100x10%=210(million)Loanlossreserve210Cr
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