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1、《IndustrycomparisonofAccounting》TASK4InternationalAccounting1.IfyouareafinancialmanagerofanAmericansubsidiaryinChina,youhavegotthetrialbalanceorDec312013.Itisbelow:TrialBalanceofDec312013科目期初余额本年发生额AccountDebitCreditYTDDebitYTDCreditcash$10,000.00 $4,
2、000.00$2,000.00bankdeposit$1,000,000.00 $40,000.00$10,000.00TradeReceivables$50,000.00 $1,838,000.00 Inventories$80,000.00 $60,000.00Property,plantandequipment$100,000.00 depreciation $20,000.00 $10,000.00Intangibleassets$500,000.00 Tradepayables
3、--Acompany $500,000.00$500,000.00$390,000.00--Bcompany $10,000.00$30,000.00 Otherpayables--staffLi $500,000.00 --staffWang $10,000.00$60,000.00 Long-termbankloans $200,000.00 OrdinaryShares $500,000.00 RetainedEarnings $0.00 $2,000,000.00Netprofitf
4、ortheyear $10,000,000.00$10,000,000.00Revenues $10,000,000.00$10,000,000.00Costofrevenues $5,000,000.00$5,000,000.00Sellingexpenses $1,000,000.00$1,000,000.00AdministrativeExpenses $1,000,000.00$1,000,000.00FinanceCosts $900,000.00$900,000.00Inc
5、omeTax $100,000.00$100,000.00Totalamount$1,740,000.00$1,740,000.00$30,472,000.00$30,472,000.00Now,pleaseyoupreparethe“BalancesheetofDec312013”and“IncomeStatementof2013”below:(1)BalanceSheet:BalanceSheetofDec312013($)Cashandcashequivalents货币资金1,042,00
6、0.00TradeReceivables应收账款1,888,000.00OtherReceivables其他应收款50,000.00Inventories存货20,000.00Prepaymentsanddeposits预付账款20,000.00Deferredincometaxassets递延所得税资产 Othercurrentassets其他流动资产 TOTALCURRENTASSETS流动资产总计3,020,000.00Property,plantandequipment固定资产70,000
7、.00Investmentsinsubsidiaries长期股权投资 Intangibleassets无形资产500,000.00TOTALNONCURRENTASSETS非流动资产总计570,000.00Totalassets总资产3,590,000.00 LIABILITIES负债 Tradepayables应付账款390,000.00Otherpayables其他应付款500,000.00Billpayable应付票据 Advancesfromcustomers预收账款 Salarypa
8、yables应付职工薪酬 Taxpayables应交税费 Borrowings短期借款 TOTALCURRENTLIABILITIES总流动负债合计890,000.00Long-termbankloans长期贷款200,000.00Deferredtaxliabilities,net递延所得税负债 Totalnon-currentliabilities非流动负债合计200,000.00Totalliabilities总负债1,090,000.00 OrdinaryShares/
