会计英语复习09会计.docVIP

一、分析题 The unadjusted trial balance and the adjustment data is given below:??Additional information items:a. The Prepaid Insurance account consists of a payment for a 1 year policy. An analysis of the insurance invoice indicates that one half of the policy has expired by the end of the December 31 year-end.b. A cash payment for space sublet for 8 months was received on July 1 and was credited to Unearned Rent.c. Accrued interest expense on the note payable of $1,000 has been incurred but not paid. If these adjustments are not recorded, what is the impact on net income? Show calculation for net income without the adjustments and net income with the adjustments. Which one gives the most accurate net income?? 二、报表题 ?Based on the adjusted trial balance shown below, prepare a classified balance sheet for Focus Package Delivery. ??* $2,000 of the long-term note payable is due during the next year.? 三、计算题  The accounts of Frieda Super Store are listed in alphabetical order. Accounts payable $27,380 Purchases $273,100 Accounts receivable 31,200 Purchase discounts 4,670 Accumulated depreciation Purchase returns and -office equipment 9,500 allowances 10,190 Accumulated depreciation Salary payable 6,120 - store equipment 6,880 Sales discounts 8,350 Capital, June 30 73,720 Sales returns and Cash 12,320 allowances 17,900 General expenses 75,830 Sales revenue 631, 580 Interest expense 7,200 Selling expenses 84,600 Interest payable 3,000 Store equipment 47,500 Inventory: June 30 190,060 Supplies 4,350 July 31 187,390 Unearned sales revenue 9,370 Note payable, long-term 160,000 Withdrawals 11,000 Office equipment 79,000 Required 1) Prepare the entitys multiple-step income statement for July of the current year. 2) co