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1、14级中级财务会计复习用练习题一、成本与可变现净值孰低LCNRV前年考题：10.Netrealizablevalueisa.fairvalueplusestimatedcoststocompleteandmakeasale.b・sellingprice.c・sellingpriceplusestimatedcoststocompleteandmakeasale.d.sellingpricelessestimatedcoststocompleteandmakeasaleAnswer:dvalueapproachappliedonan2TheDecember31.2010invento
2、ryofGwynnCompanyconsistedoffourproducts,forwhichcertaininformationisprovidedbelow.EstimatedExpectedEstimatedProductOriginalCo$tCompletionCostSellingPriceCosttoSellA$25S6$40$4B$42S12$58・$8C$120$25S150SISD$18$3S26$2Instructions：1bereportedforUsingthelower-ofcost-or-netrealizableindividual-itemba
3、sis,computetheinventoryvaluationthatsheachproductonDecember31,2010.(6’)Answer：ProductOriginalcostNRVLCNRVA$2540-6-4=30$25B4258-12-8=3838C120150-25-15=110110D1826-3-2=2118ProductA,productB,productC,productDshouldbereported$25,$3&$110,$1&respectively,onDec.31,2010.补充：存货发生减值的情况下，备抵法下的分录：Lossdueto
4、declineofinventorytoNRVXXXAllowancetoreduceinventorytoNRVXXX二、利息资本化InterestcapitalizationP10-7OnJune1,2007，WordcrafterscontractedwithFavreConstructiontohaveanewbuildingconstructedfor$4,000,000onlandownedbyWordcrafters.ThepaymentsmadebyWordcrafterstoFavreConstructionareshownintheschedulebelow：A
5、mount$1,200,0001,500,0001,300,000$4.000.000DateJuly30,2007January30,2008May30,2008TotalpaymentsConstructionwascompletedandthebuildingwasreadyforoccupancyonMay27,2008-WordcraftershadnonewborrowingsdirectlyassociatedwiththenewbuildingbuthadthefollowingdebtoutstandingatMay31,2008,theendofitsfisca
6、lyear:14.5%,5-yearnotepayableof$2,000,000,datedApril1,2004,withinterestpayableannuallyonApril1.12%,10-yearbondissueof$3,000,000soldatparonJune30,2000,withinterestpayableannuallyonJune30.Thenewbuildingqualifiesforinterestcapitalization.Theeffectofcapitalizingtheinterestonthenewbuilding,compared
7、withtheeffectofexpensingtheinterest,ismaterial.Instructions(a)ComputetheweightedaverageaccumulatedexpendituresonWordcrafters9newbuildingduringthecapitalizationperiod.(b)ComputetheavoidableinterestonWordcrafters9newbuilding.(c)Someintere
