《会计》第二章练习题(答案)（Exercises in second chapters of accounting (answers)）.docVIP

《会计》第二章练习题(答案)（Exercises in second chapters of accounting (answers)） Reference answer First, single choice questions One [answer] A [analysis] the discount of notes receivable without recourse is deemed to be sold, and the corresponding gains and losses shall be confirmed: Bank deposit (based on the actual amount received) Provision for bad debts (provision for uncollectible accounts) Financial expenses (related fees to be paid) Operating expenses (loss of financing from notes receivable) Credit: notes receivable (book balance) Non operating income (the financing gains of notes receivable) The difference between the asset impairment loss (the difference between the selling price and the book value of the receivable notes is less than the difference in the amount of the provision for uncollectible accounts) Two [answer] C [analysis] the amount of bills receivable of =234 000+234 000 x 5% x 3/12=236 925 (yuan) listed above in the balance sheet of 20 * 8 years December 31st. Three [answer] B The end of 2005 loan amortized cost =5 (000 yuan) At the end of 2006, the amortized cost of the loan before the impairment loss was =5 000+500 (the interest not received in 2006) =5 500 (10000 yuan) By the end of 2006 impairment loss of =5 500-2 100=3 400 (million) Amortized cost of impairment losses after the end of 2006 loans for 21 million yuan. By the end of 2007 the amortized cost of the loan =2 100-1 000+2 100 * 10%=1 310 (million). Accounting entries related to this topic: When the loan was granted in January 1, 2005: Loan: principal 5000 Credit: taking deposits 5000 Interest income recognised at the end of 2005: Interest receivable 500 Credit: interest income 500 To deposit 500 of the central bank money Credit: interest receivable 500 At the end of 2006, the loan interest was confirmed: Interest receivable 500 Credit: interest income 500 At the end of 2006, the impairment loss was confirmed to be 34 million yuan Assets impairment loss 3400 Credit: loan loss reserve 3400 Loa