簿记二册课后习题答案

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1、Level2Book-keeping&AccountsSolutionsBookletForfurtherTel.+44(0)8707202909informationEmail.enquiries@ediplc.comcontactus:www.lcci.org.ukLondonChamberofCommerceandIndustry(LCCI)InternationalQualificationsareprovidedbyEDI,aleadinginternationalawardingbody.PassporttoSuccessLevel2Book-keeping&A

2、ccountsSolutionsBookletTheinitialsLCCIandthewordsLONDONCHAMBEROFCOMMERCEANDINDUSTRYareregisteredtrademarksbelongingtotheLondonChamberofCommerceandIndustryandareusedunderlicence.Everyefforthasbeenmadetotraceallcopyrightholders,butifanyhavebeeninadvertentlyoverlookedthePublisherswillbeplease

3、dtomakethenecessaryarrangementsatthefirstopportunity.©EDI2008Firstpublishedin2008.Allrightsreserved.ApartfromanyusepermittedunderUKcopyrightlaw,nopartofthispublicationmaybereproducedortransmittedinanyformorbyanymeans,electronicormechanical,includingphotocopyingandrecording,orheldwithinanyi

4、nformationstorageandretrievalsystem,withoutpermissioninwritingfromthepublisherorunderlicencefromtheCopyrightLicensingAgencyLimited.Furtherdetailsofsuchlicences(forreprographicreproduction)maybeobtainedfromtheCopyrightLicensingAgencyLimited,SaffronHouse,6–10KirbyStreet,LondonEC1N8TS.Coverph

5、oto:www.fotolia.comCONTENTS1AdvancedAspectsofDepreciation12AdjustingforAccrualsandPrepayments53BadeDebtsandProvisionforDoubtfulDebts94IntroductiontoPartnershipAccounts125AdmissionandRetirementofPartners176DissolutionofaPartnership217FormationofaCompany–Meaning,PurposeandEffect268LimitedCom

6、panies–TheProfitandLossAccount289LimitedCompanies–TheBalanceSheet3010ControlAccounts3911IncompleteRecords4212StockValuation4913ManufacturingAccounts5114Non-TradingOrganisations5515NonTradingOrganisations:SubscriptionsAccountandBalanceSheet5816ErrorsandUseofaSuspenseAccount6317Calculationan

7、dInterpretationofRatios6718PreparingSimpleFinancialStatementsUsingRatios71Chapter1AdvancedAspectsofDepreciationAnswersto‘Thinkaboutit’QuestionsPage2–Specificcausesofdepreciation:°Wearandtear°Depletion(ofnaturalresources)°Technicalobsolescence°Inadequacy°Passag