2009春季会计学期中考试题讲解.pptVIP

这里还要注意一点！要看清楚题目！！ 题目是说President 要 reverse the write-off of $2,500 of accounts receivable,而不是write-off 有些同学思路是对的，可是因为看题不仔细，答错！很可惜~ ╮(╯_╰)╭ The position of the CFO is frequently referred to as window dressing. If $5,000 of accounts payable were paid, the current assets would decrease by $5,000 to $90,000, and current liabilities would also decrease by $5,000 to $60,000. The resulting current ratio meets the 1.5 minimum. Question 4 a.The ending balance of allowance for bad debts of Dec,31,2006= 147,000*0.01+33,000*0.1+5,000*0.4+7,500*0.9=13,520 注意这里不是要你们算计提的数量，只要求你求一个最终值！看题一定要仔细！！ b.Pre-adjustment balance = 10,000-8250=1,750 The allowance for bad debts to be recorded or identified on Dec,31,2006=13,520-1,750=11,770 Dr.: Bad debt expense 11,770 Cr: Allowance for bad debts 11,770 Net accounts receivable balance of Dec,31,2006= 192,500-13,520=178,980 稍微总结一下： 这次考试反映出的问题还是比较多的， 希望大家能多多看英文原版，看题目时一定要小心谨慎！ 分数不要太在意，期中考不会占很大比重。而且我们也已经尽量做到社会效益最大化。 * 林澍 674094 QQ:757619261 苏威676486 QQ:584412932 期中考试中出现的问题 Q1. 读题不仔细，（a,6） 日记账分录的借贷方向错误， 对项目不熟悉，（b） 报表格式不规范。 Q2. 读题不仔细， 概念性错误， 答题没有问什么答什么。 Q3. 题目的说法不一定是正确的，特别是这种论述题， 一定要数据说明，加上自己的评论， 忌空白！！ Q4. 弄错题目的要求， 没有理解清楚。 Question 1 Question 1: a. (1) Cash (+A) 7,000 Fees Earned/Service revenue (R, +SE) 7,000 Rendered services. ? (2) Cash (+A) 3,000 Accounts Receivable (–A) 3,000 Collected cash from customers on account. ? (3) current Liabilities (–L) 3,000 Cash (–A) 3,000 Made payment on outstanding liabilities. ? (4) Long–Term Assets (+A) 6,000 Long-term Note Payable (+L) 6,000 Purchased long–lived assets. ? (5) Miscellaneous Expenses (E, –SE) 4,000 Cash (–A) 4,000 Incurred and paid miscellaneous expenses. ? (6) Dividends (–SE) 800 Cash (–A) 800 Declared and paid dividends.