资源描述：
《国际会计双语期末复习》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
1、Chap11.TheamountsoftheassetsandliabilitiesofChickadeeTravelServiceatApril30,2006,theendofthecurrentyear,anditsrevenueandexpensesfortheyeararelistedbelow.ThecapitalofAdamCellini,owner,was$50,000atMay1,2005,thebeginningofthecurrentyear,andtheownerwithdrew$30,000duringthecurrentyear
2、.Accountspayable$12,200Supplies$3,350Accountsreceivable31,350Suppliesexpense7,100Cash53,050Taxesexpense5,600Feesearned263,200Utilitiesexpense22,500Miscellaneousexpense2,950Wagesexpense131,700Rentexpense37,800Instructions1.PrepareanincomestatementforthecurrentyearendedApril30,2006
3、.2.Prepareastatementofowner’sequityforthecurrentyearendedApril30,2006.3.PrepareabalancesheetasofApril30,2006.答案：1.CHICKADEETRAVELSERVICEIncomeStatementFortheYearEndedApril30,2006Feesearned$263,200Expenses:Wagesexpense$131,700Rentexpense37,800Utilitiesexpense22,500Suppliesexpense7
4、,100Taxesexpense5,600Miscellaneousexpense2,950Totalexpenses207,650Netincome$55,5502.CHICKADEETRAVELSERVICEStatementofOwner'sEquityAdamCellinic,capital,May1,20092005$50,000Netincomefortheyear$55,550Lesswithdrawals30,000Increaseinowner'sequity25,550AdamCellinic,capital,April30,2006
5、$75,5503.CHICKADEETRAVELSERVICEBalanceSheetApril30,2006AssetsLiabilitiesCash$53,050Accountspayable$12,200Accountsreceivable3,150Supplies3,350Owner'sEquity$75,550Totalassets$87,750Totalliabilitiesandowner'sequity$87,750Chap21.TheZuniCo.hasthefollowingaccountsinitsledger:Cash;Accou
6、ntsReceivable;Supplies;OfficeEquipment;AccountsPayable;GayleMcCall,Capital;GayleMcCall,Drawing;FeesEarned;RentExpense;AdvertisingExpense;UtilitiesExpense;MiscellaneousExpense.JournalizethefollowingselectedtransactionsforAugust2005inatwo-columnjournal.Journalentryexplanationsmaybe
7、omitted.August1.Paidrentforthemonth,$1,500.2.Paidadvertisingexpense,$700.4.Paidcashforsupplies,$1,050.6.Purchasedofficeequipmentonaccount,$7,500.8.Receivedcashfromcustomersonaccount,$3,600.12.Paidcreditoronaccount,$1,150.20.Withdrewcashforpersonaluse,$1,000.25.Paidcashforrepairst
8、oofficeequipment,$500.30.Paidtelephonebi
