成《财务会计(毕8晓方)》(高等教育出版社)第10章习题答案.doc

----------专业最好文档，专业为你服务，急你所急，供你所需------------- 文档下载最佳的地方 ----------专业最好文档，专业为你服务，急你所急，供你所需------------- 文档下载最佳的地方 Ex. 10–1 a. No. The $859,600 represents the original cost of the equipment. Its replacement cost, which may be more or less than $859,600, is not reported in the financial statements. b. No. The $317,500 is the accumulation of the past depreciation charges on the equipment. The recognition of depreciation expense has no relationship to the cash account or accumulation of cash funds. Ex. 10–2 $18,000 [($312,000 – $42,000) ÷ 15] Ex. 10–3 = $4.36 depreciation per hour 1,250 hours at $4.36 = $5,450 depreciation for July Ex. 10–4 a. Credit to Accumulated Truck No. Rate per Mile Miles Operated Depreciation 1 20.0 cents 40,000 $ 8,000 2 21.0 12,000 2,100* 3 17.5 36,000 6,300 4 20.0 21,000 4,200 Total $20,600 * Mileage depreciation of $2,520 (21 cents × 12,000) is limited to $2,100, which reduces the book value of the truck to $6,600, its residual value. b. Depreciation Expense—Trucks 20,600 Accumulated Depreciation—Trucks 20,600 Ex. 10–5 First Year Second Year a. 8 1/3% of $84,000 = $7,000 8 1/3% of $84,000 = $7,000 b. 16 2/3% of $84,000 = $14,000 16 2/3% of $70,000* = $11,667 *$84,000 – $14,000 Ex. 10–6 a. Year 1: 9/12 × [($54,000 – $10,800) ÷ 12] = $2,700 Year 2: ($54,000 – $10,800) ÷ 12 = $3,600 b. Year 1: 9/12 × 16 2/3% of $54,000 = $6,750 Year 2: 16 2/3% of ($54,000 – $6,750) = $7,875 Ex. 10–7 a. Current Preceding Year Year Land and buildings $ 426,322,000 $ 418,928,000 Machinery and equipment 1,051,861,000 1,038,323,000 Total cost $1,478,183,000 $1,457,251,000 Accumulated depreciation 633,178,000 582,941,000 Book value $ 845,005,000 $ 874,310,000 A comparison of the book values of the current and preceding years indicates that they decreased. A comparison of the total cost and accumulated depreciation reveals that Interstate Bakeries purchased $20,932,000 ($1,478,183,000 – $1,457,251,000) of