国际会计双期末复习.doc

Chap 1 1. The amounts of the assets and liabilities of Chickadee Travel Service at April 30, 2006, the end of the current year, and its revenue and expenses for the year are listed below. The capital of Adam Cellini, owner, was $50,000 at May 1, 2005, the beginning of the current year, and the owner withdrew $30,000 during the current year. Accounts payable $ 12,200 Supplies $ 3,350 Accounts receivable 31,350 Supplies expense 7,100 Cash 53,050 Taxes expense 5,600 Fees earned 263,200 Utilities expense 22,500 Miscellaneous expense 2,950 Wages expense 131,700 Rent expense 37,800 Instructions 1. Prepare an income statement for the current year ended April 30, 2006. 2. Prepare a statement of owner’s equity for the current year ended April 30, 2006. 3. Prepare a balance sheet as of April 30, 2006. 答案： 1. CHICKADEE TRAVEL SERVICE Income Statement For the Year Ended April 30, 2006 Fees earned $263,200 Expenses: Wages expense $131,700 Rent expense 37,800 Utilities expense 22,500 Supplies expense 7,100 Taxes expense 5,600 Miscellaneous expense 2,950 Total expenses 207,650 Net income $55,550 2. CHICKADEE TRAVEL SERVICE Statement of Owners Equity Adam Cellinic, capital, May 1, 2009 2005 $50,000 Net income for the year $55,550 Less withdrawals 30,000 Increase in owners equity 25,550 Adam Cellinic, capital, April 30, 2006 $75,550 3. CHICKADEE TRAVEL SERVICE Balance Sheet April 30,2006 Assets Liabilities Cash $53,050 Accounts payable $12,200 Accounts receivable 3,150 Supplies 3,350 Owners Equity $ 75,550 Total assets $87,750 Total liabilities and owners equity $87,750 Chap 2 1. The Zuni Co. has the following ac