{财务管理财务会计}西方财务会计课后答案第十四章.docx

{财务管理财务会计}西方财务会计课后答案第十四章  CHAPTER13 Investments ASSIGNMENTCLASSIFICATIONTABLE Brief  A  B StudyObjectives Questions Exercises Exercises Problems Problems 1.Discusswhycorpora- tionsinvestindebtand stocksecurities.  1 2.Explaintheaccounting  2,3,4  1  1  1A,2A  1B,2B fordebtinvestments. 3.Explaintheaccounting forstockinvestments.  5,6,7,8, 9,10  2,3  2,3,4,5  2A,3A,4A, 5A  2B,3B,4B, 5B 4.Describetheuseof consolidatedfinancial statements.  11 5.Indicatehowdebtand stockinvestmentsare  12,13,14, 15,16,17,  4,5,6,7, 8  6,7,8  1A,2A,3A, 5A,6A  1B,2B,3B, 5B,6B valuedandreportedon thefinancialstatements. 18 6.Distinguishbetween  19  5,7,8  6,7,8  1A,2A,3A,  1B,2B,3B, short-termandlong-term investments. 5A,6A 5B,6B *7.Describethecontentofa  9,10  9,10  7A  7B worksheetforaconsoli- datedbalancesheet. *8.Explaintheformand  20,21  7A  7B contentofconsolidatedfi- nancialstatements. *Note:AllasteriskedQuestions,Exercises,andProblemsrelatetomaterialcontainedinthe appendixtothechapter. 13-1 ASSIGNMENTCHARACTERISTICSTABLE Problem  Difficulty  Time Number 1A Description Journalizedebtinvestmenttransactionsandshow Level Moderate Allotted (min.) 30?40 financialstatementpresentation. 2A  Journalizeinvestmenttransactions,prepareadjusting  Moderate  30?40 entry,andshowstatementpresentation. 3A  Journalizetransactionsandadjustingentryforstock  Moderate  30?40 investments. 4A  Prepareentriesunderthecostandequitymethods,and  Simple  20?30 tabulatedifferences. 5A  Journalizestockinvestmenttransactionsandshowstate-  Moderate  40?50 mentpresentation. 6A *7A  Prepareabalancesheet. Prepareconsolidatedworksheetandbalancesheet  Moderate Simple  30?40 30?40 whencostexceedsbookvalue. 1B  Journalizedebtinvestmenttransactionsandshow  Moderate  30?40 financialstatementpresentation. 2B  Journalizeinvestmenttransactions,prepareadjusting  Moderate  30?40 entry,andshowstatementpresentation. 3B  Journalizetransactionsandadjustingentryforst