《会计》第二章练习题(答案)（exercises in second chapters of accounting (answers)）

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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