中级会计学 intermediate accounting 赖红宁 chapter 4课后答案.doc

CHAPTER 4 THE INCOME STATEMENT AND STATEMENT OF CASH FLOWS CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time Range (minutes) E4-1 Income Statement. Merchandising. Multiple-step and single-step format preparation from selected account balances. 10-15 E4-2 Income Statement. Manufacturing. Multiple-step and single-step format preparation from selected account balances. 10-15 E4-3 Classifications. Identification of where various items would be reported in the financial statements. 5-10 E4-4 Classifications. Identification of where various items would be reported in the financial statements. 5-10 E4-5 Cost of Goods Sold. Schedule. Multiple-step and single-step income statement preparation. 10-15 E4-6 Income Statement and Statement of Comprehensive Income. Schedule of cost of goods sold. Multiple-step and single-step income statement. Statement of comprehensive income. 15-20 E4-7 Cost of Goods Manufactured. Cost of goods sold, multiple-step, single-step income statement preparation. 15-20 E4-8 Income Statement and Statement of Comprehensive Income. Cost of goods manufactured and sold. Multiple-step and single-step income statement. Statement of comprehensive income. 20-25 E4-9 Retained Earnings. Multiple-step income statement and retained earnings statement preparation. Extraordinary item, dividends, operating loss. Compute return on stockholders equity. 10-15 E4-10 Retained Earnings. Cost of goods sold, single-step income statement, retained earnings statement preparation. Extraordinary item, operating loss, obsolete materials, dividends. Compute profit margin. 15-20 E4-11 Income Statement Calculations. Determination of various amounts for a merchandising concern. 10-15  Number Content Time Range (minutes) E4-12 Income Statement Calculations. Determination of various amounts for a manufacturer. 15-20 E4-13 Results of Discontinued Operations. Preparation of results from disc