AnswerforLesson3..doc

笫3章习题详细解答: Self-Test Questions 1. 在权责发生制和收付实现制下同时记入收入是当: 2. 当费用付出而不是发生才记录费用是违背: 3. 对应计费用不作调整分录会导致:b. Solution: If you don’t record an acrued expense,the expense will be decrease .According to the formula: Revenu-Expense=Net Income,the expense will be understate,and result in Net Income overstate. 4. 一筆调整可能包括下列各项, 除开:b. C.Example:Suppose AirSea Travel Agency holds a note receivable from a client,at the end of Sept. $125 of interest revenue has been earned. Journalize the adjustment at Sept.30: Dr.Interest receivable 125 Cr. Interest revenue 125 5.2003年损益表显示有租金费用$6100, 与资产负债表有联系的帐户: 预付租金: 期初余额$1400, 期末余额$1200.2003年付出的租金为:5900. ( 1400+x)-6100=1200 x=5900 习题3-1: 分别就下列独立情形, 在编制年度财务报表前, 编制2003年12月31日的调整分录: Exercise 3-1: Dec31 a Supplies Expense(470+330-100) 700 Supplies 700 b Insurance Expense 1,360 Prepaid Insurance 1,360 c Insurance Expense 200 Prepaid Insurance 200 d Depreciation Expense- Equ. 3,470 Accumulated Depreciation -Equ. 3,470 e Property taxes expense 1,260 Property taxes payable 1,260 习题3-2; 假如习题3-1中需要调整的项目在会计期末沒有作出调整, 就每一筆调整说明如在此时忽略此筆调整对编制损益表和资产负债表的影响. Exercise 3-2: Income Statement Balance Sheet a Net income is overstated by $700 Asset, OE is overstated by $700 (Supplies) b Net income is overstated by $1,360 Asset, OE is overstated by $1,360 (Prepaid Insurance) c Net income is overstated by $200 Asset, OE is overstated by $200 (Prepaid Insurance) d Net income is overstated by $3,470 Asset, OE is overstated by $3,470 (equipment) e Net income is overstated by $1,260 Liability is understated by $1,260 (Property taxes payable) OE is overstated by 1,260 练习3-3: 决定下列各直行中问号的金额. 每一直行金额构成的问题互不相关. Exercise 3-3: (a) (b) (c) (d) Supplies on hand on January 1 $180 $410 $745 $340 Supplies purchased during the year 230 390 220 645 Supplies remaining at the year-end 80 480 115 560 Supplies expense for the year 330 320 850 425 问题3