资源描述：
《西方财务会计》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、Chapter11Chapter211Chapter320Chapter425Chapter536Chapter643Chapter752Chapter856Chapter1061Chapter1167Chapter1273Chapter1379Chapter1488Chapter1594Chapter11.Givethemajordisadvantageofdisregardingthecostconceptandconstantlyrevaluingassetsbasedonappraisalsandopinions.ANS:Acc
2、ountingreportswouldbecomeunstableandunreliable.2.Determinethemissingamountforeachofthefollowing:AssetsLiabilitiesOwner'sEquity(a)$18,000$11,000$50,000(b)$28,000$35,000$7,000(c)ANS:(a)$29,000(b)$22,000(c)$28,0003.Indicatewhethereachofthefollowingrepresentsanasset,liabilit
3、y,orowner'sequity:(a)accountspayable(b)wagesexpense(c)capital(d)accountsreceivable(e)withdrawal(f)landANS:(a)liability(b)owner’sequity(c)owner’sequity(d)asset(e)owner’sequity(f)asset1004.Selectedtransactionscompletedbyaproprietorshiparedescribedbelow.Indicatetheeffectsof
4、eachtransactiononassets,liabilities,andowner'sequitybyinserting"+"forincreaseand"-"fordecreaseintheappropriatecolumnsattheright.Ifappropriate,youmayinsertmorethanonesymbolinacolumn.ALOE(a)Receivedcashfromownerasanadditionalinvestment_______________(b)Purchasedsuppliesona
5、ccount_______________(c)Paidrentforthecurrentmonth_______________(d)Receivedcashforservicessoldtocustomers_______________(e)Returnedsomedefectivesuppliespurchasedin(b)_______________(f)Paidinsurancepremiumsinadvance_______________(g)Paidcashtocreditorforpurchasesin(b)___
6、____________(h)Chargedcustomersforservicessoldonaccount_______________(i)Paidcashtoacustomerasarefundforanovercharge_______________(j)Receivedcashonaccountfromcustomers_______________(k)Ownerwithdrewcashforpersonaluse_______________(l)Recordedthecostofsuppliesusedduringt
7、heyear_______________(m)Receivedinvoiceforelectricityused_______________(n)Paidwages_______________(o)Purchasedatruckforcash_______________ANS:ALOE(a)++(b)++(c)--(d)++(e)--(f)+,-(g)--(h)++(i)--(j)+,-(k)--(l)--(m)+-(n)--(o)+,-5.Identifyeachofthefollowingasan(1)increaseino
8、wner'sequity,ora(2)decreaseinowner'sequity(a)FeesEarned(b)WagesExpense(c)Withdrawal100(d)LawnCareRevenu
