会计学基础(第四版)课后习题与答案2

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3000ᐗ஺(5)18
15000ᐗ஺(6)2113,60000ᐗᜓ஺(7)2160000ᐗ஺(8)269000ᐗ
ᵯᐸA!ὑᵨ4000ᐗB!ὑᵨ3000ᐗ$%&'ᳮ)*ὑᵨ2000ᐗ஺(9)26B,├,A!100-.200000ᐗ/012├⚗2434000ᐗᙳ6ᐭ஺(10)27├,B!200-.160000ᐗ012├⚗2427200ᐗ஺ᦈᑮ⚗100000ᐗᐭᐸ:)ᑖ<=ᦈ>஺(11)29
├,ᵨ3000ᐗ஺(12)31ᑖ?@ᨴᐸA!BC35000ᐗB!BC10000ᐗ$%&'ᳮCᕒ5000ᐗ஺(13)31EFGᢚI10000ᐗᐸBJKᢚI8000ᐗ$%&'ᳮ)*ᢚI2000ᐗ஺(14)31LM@ᨴN!ᡂ@ᐸA!N180-ᐳ216000ᐗB!N300-E120000ᐗ஺(15)31EQ@ᨴRS├,22᳛U10%஺

26(16)31LM@ᨴ├,ᦈᐭ஺(17)31LM@ᨴ!├,ᡂᩈᐸA!_├!ᡂᩈU120000ᐗB!ᡂ@U80000ᐗ஺(18)31II,LM@ᨴḄᔜ⚗ᡂ@ᵨ஺(19)31$%iᨵS2k᦮⚗mᡠo2᳛U25%஺EQ@ᨴRr$ஹtᡠo2uLM஺(20)31@ᨴRvGw:xy7950ᐗ஺(21)31EI,@ᨴRᔣᢗὅᑖ~ᑭ20000ᐗ஺(22)31LMᑭ6ᑖ?ᑭ஺⌕1.᪷%ᑴ(Eᑖ)஺2.᪷ஹᡈ/ᑖ஺3.᪷(Eᑖ)ᑖ஺4.᪷ᧇᑴ¡⊤/ᑭ⊤஺£ὃ¥ᫀ§ஹᓫ⚗⌱ª⚪1.B2.D3.A4.B5.B6.C7.C8.B9.B10.C11.B12.B13.A14.B15.A®ஹ¯⚗⌱ª⚪1.AB2.ABE3.AD4.ABC5.ABE6.ABD7.ABCDE8.AD9.ABDE10.AB11.ABC12.AB13.ABCE14.ABCDE15.BC°ஹᑨ²⚪1.-J2.J3.X4.X5.V6.X7.V8.V9.X10.X11.X12.J13.J14.V15.-1¶ஹ%⚪(-)¸¹º»%Ḅ᪶Q1.½2000000¾¿ᦈ@20000002.½6000000¾¿ᦈ@5000000@xy10000003.½30000000¾À@10000000@xy200000004.½500000¾Á½5000005.½:Äᵨ10000¾RᑭÅ100006.½RᑭÅ50000Äᵨ10000¾600007.½Á½500000¾5000008.½:800000¾Æ½8000009.½Äᵨ15000¾RᑭÅ1500010.½Æ½800000¾800000(-)¸¹ᩞᧇÈÉ%Ḅ᪶Q1.½ᙠ⌶ᱥ——Aᩞᧇ20000Rr2§Rr012(Î⚗24)3400¾234002.½ᙠ⌶ᱥ——Aᩞᧇ2000¾2000½ᩞᧇ——Aᩞᧇ22000¾ᙠ⌶ᱥ——Aᩞᧇ220003.½ᩞᧇ——Bᩞᧇ5000Rr2——Rr012(Î⚗24)850¾R§ÏÐᔆ5850

274.½⚜§ᐝᔆ80000¾800005.½ᩞᧇ——Aᩞᧇ100000Rr2——Rr012ÔÎ⚗24Õ17000¾⚜——ᐝᔆ80000370006.½R——ÏÐᔆ5850¾5850Ô°Õ¸¹ᩞᧇÈÉᡂ@ḄEQ/ᩞᧇÈÉEᑖḄᑴ1.Ö×ᩖᙠᵬஹÚÛÜᩞᧇÝKÎᑖ?ᎷG×ᩖḄᑖ?᪗àUᩞᧇá஺
1EQ×ᩖᑖ?᳛×ᩖᑖ?᳛=¿▭BḄ×ᩖ/ᵬஹÚÛÜᩞᧇḄáÝ/=10000/
600000+400000=0.01ÔᐗÕ
2EQᵬஹÚÛÜᩞᧇᔜåRᑖ?Ḅ×ᩖᵬᩞᧇRᑖ?Ḅ×ᩖ=0.01X600000=6000ÔᐗÕÚᩞᧇRᑖ?Ḅ×ᩖ=0.01X400000=4000ÔᐗÕ2.EQᵬஹÚÛÜᩞᧇḄÈÉᡂ@஺ᵬᩞᧇḄÈÉᡂ@=600000+6000=606000ÔᐗÕÚᩞᧇḄÈÉᡂ@=400000+4000=404000ÔᐗÕ3.ᑴᩞᧇÈÉḄEᑖ஺
1ÈÉᩞᧇæ½ᙠ⌶ᱥ§ᵬᩞᧇ600000----Úᩞᧇ400000Rr2——Rr012ÔÎ⚗24Õ170000¾1170000Ô2
×ᩖæ½ᙠ⌶ᱥ§ᵬᩞᧇ6000----Úᩞᧇ4000¾10000
3ᩞᧇçᦈᐭèLMᩞᧇÈÉᡂ@æ½ᩞᧇ§ᵬᩞᧇ606000----Úᩞᧇ404000¾ᙠ⌶ᱥ§ᵬᩞᧇ606000----Úᩞᧇ404000Ô¶Õ¸¹!B%Ḅ᪶Q1.½:Bᡂ@§ᵬ!22000—Ú!11000ᑴ⌼ᵨ500'ᳮᵨ500¾ᩞᧇ§§Aᩞᧇ30000—Bᩞᧇ40002.½:Bᡂ@§ᵬ!12000—Ú!6000ᑴ⌼ᵨ1400'ᳮᵨ2000¾Rêëì§214003.½:Rêëì——21400¾214004.½:Bᡂ@§ᵬ!1000—Ú!600ᑴ⌼ᵨ600'ᳮᵨ400¾26005.½:'ᳮᵨ700ᑴ⌼ᵨ500¾è12006.½:ᑴ⌼ᵨ6000'ᳮᵨ2000¾íEᢚI80007.ᑴ⌼ᵨᔠE=500+1400+600+500+6000=9000ÔᐗÕ

28ᑴ⌼ᵨᑖ?᳛=9000/
12000+6000=0.5ᵬ!ᑴ⌼ᵨᑖ?4=12000X0.5=6000
ᐗÕÚ!ᑴ⌼ᵨᑖ?4=6000X0.5=3000ÔᐗÕ½Bᡂ@——ᵬ!6000——Ú!3000¾ᑴ⌼ᵨ90008.ᵬ!Bᡂ@ᔠE=22000+12000+1000+6000=41000ÔᐗÕ½èᖪ!——ᵬ!41000¾Bᡂ@——ᵬ!41000ÔðÕ¸¹ᑴ⌼ᵨḄᑖ?/LM1.ÖñJK@ᨴBḄᑴ⌼ᵨᙠAஹBÛÜ!ÝKÎᑖ?஺
1EQᑴ⌼ᵨᑖ?᳛ᑴ⌼ᵨᑖ?᳛=¿▭BḄᑴ⌼ᵨ/AஹBÛÜ!ḄòᘤæÝ/=200000/
3000+2000=40Ôᐗ/òᘤæÕ
2EQAஹBÛÜ!ᔜåRᑖ?Ḅᑴ⌼ᵨA!Rᑖ?Ḅᑴ⌼ᵨ=40X3000=120000ÔᐗÕB!Rᑖ?Ḅᑴ⌼ᵨ=40X2000=80000ÔᐗÕ2.ᑴᑖ?LMᑴ⌼ᵨḄEᑖ஺½Bᡂ@——A!120000——B!80000¾ᑴ⌼ᵨ200000ÔôÕ¸¹N!ᡂ@ḄEQ/LM1.EQñxõ@ᨴNA!ḄBᡂ@஺@ᨴNA!ḄBᡂ@=ᨴöᙠ!ᡂ@+@ᨴBᵨ§ᨴøᙠ!ᡂ@=10000+140000-30000=120000ÔᐗÕ2.ᑴNA!çᦈᐭèLMᐸBᡂ@ḄEᑖ஺½èᖪ!§A!120000¾Bᡂ@——A!120000ÔùÕ¸¹!├,%Ḅ᪶Q1.:70200¾ú⃩%ᦈᐭ60000Rr2——Rr012Ô├⚗24Õ102002.½├,ᵨ1000¾è10003.½40000¾⚜ᦈ——ÏÐxõ400004.½⚜ᦈ——ÏÐxõ58500¾ú⃩'%ᦈᐭ50000Rr2§Rr012Ô├⚗24Õ85005.½Rᦈ24400¾ú⃩%ᦈᐭ20000Rr2——Rr012Ô├⚗24Õ340010006.½ú⃩%ᡂ@78000¾èᖪ!780007.½⃩%2▬þ13000¾Rr213000Ôÿ
ᑭᡂᑖḄ᪶1.:3000⃩᜜ᦈᐭ30002.⃩᜜6000!60003."⃩ᦈᐭ227000⃩᜜ᦈᐭ3000#$ᑭ2300004:#$ᑭ162000"⃩ᡂ#120000⃩%!▬'13000

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