发布时间 : 星期一 文章财务会计期末考试题答案更新完毕开始阅读928c82abcbaedd3383c4bb4cf7ec4afe04a1b182
1. Dr. cash 48932
Cr. Account receivable 48932 2. Dr. raw materials 56200 Cr. Account payable 56200
3. Dr. account receivable—sill 50000
Cr.sales revenue 50000
4. Dr.accrued wages payable 23000
Cr.cash 23000 5. Dr. cash 16000
Cr. Sales revenue 16000 6. Dr. fixed assets 60000 Cr.cash 30000 Account payable 30000 7. Dr.cash 70000 Cr. Paid-in capital 70000
8. Dr.account payable 5000
Cr.raw material 5000
9. Dr.account receivable—ball 40000
Cr. Sales revenue 40000
10. Dr.cash 49000 Cash discounts on sales 1000
Cr.account receivable—sill 50000 11. Dr.accrued interest payable 5600
Cr.cash 5600 12. Dr.sales returns and allowances 5000 Cr. Account receivable—ball 5000 13. Dr.sales returns and allowances 10000 Cr. Cash 200 Cash discounts on sales 9800
14. Dr.cash 35000
Cr.account receivable—ball 35000 15. Dr.account prepaid 15000 Cr. Cash 15000 16. Dr.cash 40000 Cr.short—term loan 40000 17. Dr. account payable 45000 Cr.cash 45000 18. Dr. allowance for bad debts 6210 Cr. Account receivable 6210 19. Dr.wages expense 21000 Cr.cash 21000 20. Dr.wages expense 15000 Cr.accrued wages payable 15000 21. Dr.cost of goods sold 28000
Cr.merchandise inventories 28000 (800+900-500=1200,800*20+400*30=2800) 22. Dr.rent expense 5000 Cr.account prepaid 5000 23. Dr.interest expense 600 Cr.accrued interest payable 600 24. Dr. depreciation expense 1666.67 Cr.accumulated depreciation 1666.67 25. Dr. bad debts expense 6437 Cr. Allowance for bad debts 6437
Cash account receivable raw material
B:35000 (4)23000 B:157800 (1)48932 B:45000 (8)5000 (1)48932 (6)30000 (3)50000 (10)50000 (2)56200
(5)16000 (11)5600 (9)40000 (12)5000 101200 5000 (7)70000 (13)200 (14)35000 96200 (10)49000 (15)15000 (18)6210
(14)35000 (17)45000 247800 145142 rent expense (16)40000 (19)21000 102658 5000 293932 139800
154132 accrued wages payable B:23000 Account payable allowance for bad debts (4)23000 (20)15000 (8)5000 B:178900 B:800 23000 38000 (17)45000 (2)56200 (18)6210
(6)30000 5410 6437 accrued interest payable 50000 265100 1027 (11)5600 B:7000 215100 (23)600 5600 7600 Sales revenue 2000
(3)50000 short—term loan merchandise inventories (5)16000 B:100000 B:431700 (21)28000 (9)40000 (16)40000 403700 106000 140000
Retained earnings Cash discounts on sales cost of goods sold B:379200 (10)1000 (13)9800 (21)28000
paid—in capital 1000 9800 B:190000 8800 (7)70000 Sales returns and allowances 260000 (12)5000 (13)10000 15000
Account prepaid fixed assets accumulated depreciation
B:15000 (22)5000 B:200000 B:5600 (15)15000 (6)60000 (24)1666.67 25000 260000 7266.67
Bad debts expense interest expense depreciation expense (25)6437 (23)600 (24)1666.67
Wages expense (19)21000 (20)15000 36000
Assets
Current assets:
Cash Accoount receivable --allowance for bad debts Inventories Account prepaid Raw material Total current assets: Long—term assets:
Fixed assets: --accumulated depreciation Total assets: Liabiliaties and owner’ equity Liabiliaties
Account payable Accrued wages payable Accrued interest payable Short—term loan Total liabilities: Owner’equity
Paid-in capital Retained earnings Sales revenue --cost of goods sold --sales returns and allowances --cash discounts on sales --wages expense --bad debts expense --rent expense --interest expense 154132 102658 1027 403700 25000 96200 780663 260000 7266.67 1033396.33 215100 15000 2000 140000 372100 260000 379200 106000 28000 15000 -8800 36000 6437 5000 600
--depreciation expense 1666.67 Total owner’equity 661346.33 Total liabiliaties and owner’equity 1033396.33