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1、第三章会计循环练习题参考答案（Thethirdchapter,accountingcycleexercises,referenceanswers）Thethirdchapter,accountingcycleexercises,referenceanswers(1)individualchoicequestions1.C2.A3.C4.D5.C6.D7.D8.D9.D10.A11.B12.C13.A14.B15.B16.D17.D18.B19.C20.C21.C22.A23.D24.A25.A26.D27.C28.C29.A30.B31.C32.C33
2、.D34.A35.D36.D37.B38.A39.C40.A41.D42.A43.D44.C45.D46.C(two)multiple-choicequestions1.BCD2.ABE3.ACDE4.ABD5.ABC6.ADE7.BCD8.ABCDE9.ACD10.BDE11.ABD12.BDE13.ACE14.ADE15.AC16.ABC17.BCD18.AC19.ACD20.AC21.AC22.ABCD23.ACD24.ABC25.ABC26.ABCD27.BCD28.ABCE29.AB30.ABE31.AB32.BE(three)judgmen
3、tquestions1.x2.x3.x4.x5.x6.x9.8.7.tickticktick10.x11.x12.x13.x14.x16.x15.V(four)calculationquestions1.answer:(1)business1:enterprisespurchaseabatchofrawmaterials,thepriceof45000yuan(assumingnovalue-addedtax),throughthebanktopay15000yuan,andtheremaining30000yuanyettopay.Business2
4、:enterprisesrecovercustomersowedtotheenterprise12000yuan,depositedinthebank.Business3:thisenterpriseacceptstheinvestortoinvest510000yuan,inwhichabrand-newequipmentvalue276000yuan,theequipmentdeliverstouse,transfers234000yuanthroughthebank.Business4:usebankdeposit108000yuantorepa
5、ytheaccountspayable.Business5:issueandacceptanceofcommercialdraftspayableagainstpaymentof$60000payable.Business6:enterpriseissuedandacceptedbeforethecommercialdraftexpires,theenterprisethroughthebanktopaybills30000yuan.Business7:enterprisesacceptinvestorstoinvest180000yuan,ofwhi
6、ch100000yuanofrawmaterials,warehousing;anewequipment,worth80000yuan,putintouse.Business8:theenterprisedrawsoutthecashcheck,withdrawsthecash3000yuanreservefromthebank.(2)business1borrow:rawmaterial45000;Bankdeposit15000Accountspayable30000Business2:bankdeposits12000Credit:account
7、sreceivable12000Business3:bankdeposits234000Fixedassets276000Paidincapital510000Business4::accountspayable108000Bankdeposit108000Business5::accountspayable60000Credit:notespayable60000Business6:notespayable30000Bankdeposit30000Business7borrow:rawmaterial100000Fixedassets80000Pai
8、dincapital180000Business8borrow:stockcash3000Ba
