财务会计期末考试题答案

1. Dr. cash 48932

Cr. Account receivable 48932 2. Dr. raw materials 56200 Cr. Account payable 56200

3. Dr. account receivable—sill 50000

Cr.sales revenue 50000

4. Dr.accrued wages payable 23000

Cr.cash 23000 5. Dr. cash 16000

Cr. Sales revenue 16000 6. Dr. fixed assets 60000 Cr.cash 30000 Account payable 30000 7. Dr.cash 70000 Cr. Paid-in capital 70000

8. Dr.account payable 5000

Cr.raw material 5000

9. Dr.account receivable—ball 40000

Cr. Sales revenue 40000

10. Dr.cash 49000 Cash discounts on sales 1000

Cr.account receivable—sill 50000 11. Dr.accrued interest payable 5600

Cr.cash 5600 12. Dr.sales returns and allowances 5000 Cr. Account receivable—ball 5000 13. Dr.sales returns and allowances 10000 Cr. Cash 200 Cash discounts on sales 9800

14. Dr.cash 35000

Cr.account receivable—ball 35000 15. Dr.account prepaid 15000 Cr. Cash 15000 16. Dr.cash 40000 Cr.short—term loan 40000 17. Dr. account payable 45000 Cr.cash 45000 18. Dr. allowance for bad debts 6210 Cr. Account receivable 6210 19. Dr.wages expense 21000 Cr.cash 21000 20. Dr.wages expense 15000 Cr.accrued wages payable 15000 21. Dr.cost of goods sold 28000

Cr.merchandise inventories 28000 (800+900-500=1200,800*20+400*30=2800) 22. Dr.rent expense 5000 Cr.account prepaid 5000 23. Dr.interest expense 600 Cr.accrued interest payable 600 24. Dr. depreciation expense 1666.67 Cr.accumulated depreciation 1666.67 25. Dr. bad debts expense 6437 Cr. Allowance for bad debts 6437

Cash account receivable raw material

B:35000 (4)23000 B:157800 (1)48932 B:45000 (8)5000 (1)48932 (6)30000 (3)50000 (10)50000 (2)56200

(5)16000 (11)5600 (9)40000 (12)5000 101200 5000 (7)70000 (13)200 (14)35000 96200 (10)49000 (15)15000 (18)6210

(14)35000 (17)45000 247800 145142 rent expense (16)40000 (19)21000 102658 5000 293932 139800

154132 accrued wages payable B:23000 Account payable allowance for bad debts (4)23000 (20)15000 (8)5000 B:178900 B:800 23000 38000 (17)45000 (2)56200 (18)6210

(6)30000 5410 6437 accrued interest payable 50000 265100 1027 (11)5600 B:7000 215100 (23)600 5600 7600 Sales revenue 2000

(3)50000 short—term loan merchandise inventories (5)16000 B:100000 B:431700 (21)28000 (9)40000 (16)40000 403700 106000 140000

Retained earnings Cash discounts on sales cost of goods sold B:379200 (10)1000 (13)9800 (21)28000

paid—in capital 1000 9800 B:190000 8800 (7)70000 Sales returns and allowances 260000 (12)5000 (13)10000 15000

Account prepaid fixed assets accumulated depreciation

B:15000 (22)5000 B:200000 B:5600 (15)15000 (6)60000 (24)1666.67 25000 260000 7266.67

Bad debts expense interest expense depreciation expense (25)6437 (23)600 (24)1666.67

Wages expense (19)21000 (20)15000 36000

Assets

Current assets:

Cash Accoount receivable --allowance for bad debts Inventories Account prepaid Raw material Total current assets: Long—term assets:

Fixed assets: --accumulated depreciation Total assets: Liabiliaties and owner’ equity Liabiliaties

Account payable Accrued wages payable Accrued interest payable Short—term loan Total liabilities: Owner’equity

Paid-in capital Retained earnings Sales revenue --cost of goods sold --sales returns and allowances --cash discounts on sales --wages expense --bad debts expense --rent expense --interest expense 154132 102658 1027 403700 25000 96200 780663 260000 7266.67 1033396.33 215100 15000 2000 140000 372100 260000 379200 106000 28000 15000 -8800 36000 6437 5000 600

--depreciation expense 1666.67 Total owner’equity 661346.33 Total liabiliaties and owner’equity 1033396.33