资源描述：
《会计英语课后习题参考答案解析》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、完美WORD格式SuggestedSolutionChapter11.Effectontheaccountingequation(1)(2)(3)(4)(5)(6)(a)Increaseinoneasset,decreaseinanotherasset.√(b)Increaseinanasset,increaseinaliability.(c)Increaseinanasset,increaseincapital.√√(d)Decreaseinanasset,decreaseinaliability.√(e)Decreaseinanasset,decreaseincap
2、ital.√√2.TransactionsAssets+/-Liabilities+/-Owner’sequity+/-1++2++3--4++5++6--7--8+/-9--10--3.Describeeachtransactionbasedonthesummaryabove.Transactions1Purchasedlandforcash,$6,000.2Investmentforcash,$3,200.3Paidexpense$1,200.4Purchasedsuppliesonaccount,$800.5Paidowner’spersonaluse,$750.
3、6Paidcreditor,$1,5007Suppliesusedduringtheperiod,$630.4.AssetsLiabilitiesEquityBeginning275,00080,000195,000专业整理知识分享完美WORD格式Add.investment48,000Add.Netincome27,000Lesswithdrawals-35,000Ending320,00085,000235,0005.(a)March31,20XXApril30,20XXAssetsCash4,5005,400Accountsreceivable2,5604,100
4、Supplies840450Totalassets7,9009,950LiabilitiesAccountspayable430690EquityTinaPierce,Capital7,4709,260(b)netincome=9,260-7,470=1,790(c)netincome=1,790+2,500=4,290专业整理知识分享完美WORD格式Chapter21.a.ToincreaseNotesPayable-CRb.TodecreaseAccountsReceivable-CRc.ToincreaseOwner,Capital-CRd.TodecreaseU
5、nearnedFees-DRe.TodecreasePrepaidInsurance-CRf.TodecreaseCash-CRg.ToincreaseUtilitiesExpense-DRh.ToincreaseFeesEarned-CRi.ToincreaseStoreEquipment-DRj.ToincreaseOwner,Withdrawal-DR2.a.Cash1,800Accountspayable1,800b.Revenue4,500Accountsreceivable4,500c.Owner’swithdrawals1,500SalariesExpen
6、se1,500d.AccountsReceivable750Revenue7503.PrepareadjustingjournalentriesatDecember31,theendoftheyear.Advertisingexpense600Prepaidadvertising600Insuranceexpense(2160/12*2)360Prepaidinsurance360专业整理知识分享完美WORD格式Unearnedrevenue2,100Servicerevenue2,100Consultantexpense900Prepaidconsultant900U
7、nearnedrevenue3,000Servicerevenue3,0004.1.$388,4002.$22,5203.$366,6004.$21,8005.1.netlossfortheyearendedJune30,2002:$60,0002.DRJonNissen,Capital60,000CRincomesummary60,0003.post-closingbalanceinJonNissen,CapitalatJune30,2002:$54,000专业整理知识分享完美WORD格式Chapter31.DundeeRealtyba
