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Cashonbank银行存款Short-terminvestments短期投资
Accountsreceivable应收账款Inventories存货
Fixedassets固定资产Intangibleassets无形资产
（Plantandequipment）
Group2：
Notespayable应收票据Depositreceipt存款收据
Dividendspayable应付股息Taxpayable应交税费
Long-termloans长期借款
Long-termaccountspayable长期应付款
Group3
Paid-incapital实收资本Paid-instock实收股本
Currentyearprofits本年利润Profitdistribution利润分配
Capitalsurplus资本公积
Group4
Salesrevenue销售收入Servicerevenue服务费用
investmentincome投资收入
Non-operatingincome非营业收入Otheroperatingrevenue营业外收入
Group5
Costofgoodssold销货成本Operatingexpenses营业费用
Administrativeexpenses管理费用Sellingexpense销售费用
Financialexpenses财务费用Incometax所得税
Group6
Asset资产Liability负债
Owner’sequity所有者权益
Revenue收入Expense费用
NetEarning净收益NetLoss净损失
Questionsforlesson3
HerearethetransactionsofABCcompanyoccurredinJuly2010.
（1）Thecompanypurchasedsuppliesforcash$280.
Dr:
Supplies280
Cr:
Cash280
（2）Soldmerchandiseforcash$3,100forthemonth.
Cash3,100
Merchandise（商品）（salesrevenue）3,100
（3）Depositedcash$20,000inthebankaccountofABCcompany.
Cashonbank20,000
Cash20,000
（4）Purchasedequipmentfor$40,800oncredit.
Equipment（fixedassets）40,800
Cr:
AccountsPayable40,800
（5）Ainvested$5,000cashinABCcompany.
Cash5,000
Paid-inCapital5,000
（6）Paid$600cashforsalariesofthismonth.
AccruedSalariesPayable（应计工薪费用）600
Cash600
（7）Receivedcash$800fromcustomerfortheservicesrendered.
Cash800
ServiceRevenue800
（8）Thecostofsuppliesusedwas$1250.
Costofsupplies（销售成本）1,250
Cash1,250
（9）Awithdrew$1,000cashfromcompany.
Cash1,000
CashonBank1,000
（10）Paidtherentofthismonth,$400
AdministrativeExpense（管理费用）400
Cash400
Questionsforlesson4
Problem1
Arestaurant’scashregistershowssalesof$1400fortheday.Ofthisamount,$600wascashsales.Therestaurantdoesnotacceptanycreditcards.WhatamountrepresentsthesalestoberecordedtoAccountsReceivable?
1,400—600=800
Problem2
Landandbuildingwerepurchasedbyarestaurantfor$225,000.Thedownpaymentwas$75,000,andthebalancewasfinancedbyamortgage.WhatamountwillberecordedtoMortgagePayable?
225,000—75,000=150,000
Problem3
Arestaurantmakesthefollowingfoodpurchaseswhichwillgodirectlytothestockroom:
VendorAfor$50cashandVendorBfor$450onAccountsPayable.WhattotalamountwillberecordedtoFoodInventory?
50+450=500
Problem4
Aguestbooksabanquettobeheldsixmonthsfromtoday.Thepriceofthebanquetis$9,000,andtheguestpays10%ofthatamounttoday.Whatamountwillberecordedasasaletoday?
9000
Problem5
Alodgingoperationpurchasesaparceloflandwithcash.Whatbookkeepingaccountsareaffected?
Cashdecrease,FixedAssetsincrease.
Problem6
Arestaurantpurchaseslandandbuildingswithacashdownpayment（首付）andthebalancefinancedbymortgage.Whatbookkeepingaccountsareaffected?
Cashdecrease,FixedAssetsincrease.
Problem7
Acompanyhasassetsof$150,000.Theliabilitiesofthecompanytotal$45,000.Whatamountistheowner’sequity?
150,000—45,000=105,000
Problem8
Computethecostofsalesfromthefollowinginformation:
（从下列资料计算销售成本）
FoodSales$80,000
CostofFoodUsed$23,000
EmployeeMealsServed$500
80,000—23,000—500=56,500
Problem9
Computethegrossprofitfromthefollowinginformation:
（计算以下毛利）
Sales$100,000
CostofSales$33,000
Payroll$30,000
OperatingExpenses$12,000
Grossprofit=100,000—33,000—30,000—12,000=25,000
Problem10
Computethetotalassetsfromthefollowinginformation:
（从以下资料计算总资产）
Cash$15,000
Foodinventory$4,000
CommonStock$26,000
AccountsReceivable$5,000
Land$30,000
RetainedEarnings$32,000
Building$80,000
Furniture&
Equipment$22,000
AccountsPayable$2,500
AdditionalPaid-InCapital$8,000
Cash+Foodinventory+AccountsReceivable+Land+Building+Furniture&
Equipment
（Totalassets）=15,000+4,000+5,000+30,000+80,000+22,000=156,000
Problem11
Onwhichfinancialstatementswouldthefollowingitemsbepresented?
Cash（BalanceSheet）
Land（BalanceSheet）
AccountsPayable（BalanceSheet）
FoodSales（IncomeStatement）
Withdrawals提现，撤销，收回（StatementofOwner’sEquity）
DividendsPayable应付股利（BalanceSheet）
PayrollExpense工资费用（IncomeStatement）
FoodInventory存货（BalanceSheet）
PrepaidExpenses预付费用（属于资产）（BalanceSheet）
CostofSales销售成本（IncomeStatement）
AccountsReceivable（BalanceSheet）
AdvertisingExpense（IncomeStatement）
MortgagePayable应付抵押贷款（BalanceSheet）
Problem12
Computetheendingcashbalanceifthebeginningcashbalancewas$40,000andthetransactionsshowsasthefollowing:
CashUsedbyOperatingActivities$10,000
CashUsedbyInvestingActivities$10,000
CashProvidedbyFinancingActivities$10,000
40,000—10,000+10,000—10,000=30,000
Problem13（不考）
Preparethestatementofcashflowsfromthefollowinginformation:
CashAtBeginningofYear$45,000
CashProvidedfromOperations$30,000
CashProceedsfromSaleofEquipment$10,000
DepositonNewEquipment$12,000
IssuanceofCapitalStock$15,000
PaymentofDividendsDeclared$7,000
45,000+30,000+10,000—12,000+15,000—7,000=81,000
Matchthefollowingsituationswiththeaccountingprinciplethatbestapplies.
1.Ahotelpurchaseavanfor$5000fromarentalagency.Duetothehistoricalcostprinciple,itisrecordedat$5000,eventhoughthehotelcouldresellitfor$6500.
酒店$5000购买了一辆面包车从租赁公司。
由于历史成本原则，录得5000元，即使酒店可以转售6500元。
2.Amotelreceivesanadvancedepositof$150forreservingguestroomsandmeetingroomspace.Thistransactioncannotbeclassifiedasasalebecauseoftherevenuerealization_principle.
汽车旅馆收到一个150元的定金，预留客房和会议室空间。
本次交易不能被列为因销售收入实现原则。
3.Aresorthotelhasusedthestraight-linemethodtodepreciateitsrecreationequipment.Thisyearitdecidestouseanothertypeofdepreciationmethodonthesesameassets.Thisviolatesthe_consistency_principles.
度假酒店已采用直线法贬值它的娱乐设备。
今年，它决定使用这些相同的资产折旧方法的另一个类型。
这违反了一致性原则。
4.Amedium-sizehotelwithanextensivefoodandbeverageoperationrecordsbusinesstransactionsonacashaccountingbasis.Thisviolatesthe_matching_principles.
一个中等规模的酒店，具有广泛的食品和饮料的操作记录商业交易的现金会计基础。
这违反了配比原则。
5.Alargehotelcorporationispreparingitsyear-endfinancialstatements.ManagementhasinformedtheCPAthatin2monthsitwillbeginclosing15ofitshotelproperties.Theaccountantwillprovideinformationofthisfutureeventonthecurrentyear-endfinancialstatementbecauseofthe_fulldisclosureprincipleandthe_objectivity__principle.
某大酒店公司正准备年终财务报表。
管理层已通知注册会计师，在2个月内将开始关闭其酒店物业15。
会计师将提供这个未来事件的信息，目前的年终财务报表，因为充分披露原则和客观性原则。
AccountingEntity
Underthisassumption,eachbusinessisassumedasaseparateunitfromitsowners.
Going-Concern
Itstatesthatfinancialstatementsshouldbepreparedundertheassumptionthatthebusinesswillcontinueindefinitelyandthuscarryoutitscommitments.
UnitofMeasurement（MonetaryUnitAssumption）
Sincethevalueexchangedinabusinesstransactionisexpressedinmonetaryterms,theprevailingmonetaryunitisusedtorecordtheresultsofbusinesstransactions.
ForbusinessinU.S.A,thecommonunitofmeasurementistheU.S.dollar.
TimePeriod（PeriodicityAssumption）
Usersoffinancialstatementsneedtimelyinformationfordecision-makingpurposes.Therefore,accountantsarechargedwithpreparingmorethanjustannualfinancialstatements.
1、HistoricalCostPrinciple历史成本原则
Theprinciplestatesthatthevalueofmerchandiseorservicesobtainedthroughbusinesstransactionsshouldberecordedintermsofactualcosts,notcurrentmarketvalues.
2、ConservatismPrinciple稳健性原则
Thisprincipleservestoguidethedecisionsofaccountantsinareasthatinvolveestimatesandotherareasthatmaycallforprofessionaljudgment.
FASBstatesthatassetsandincomeshouldbefairlypresentedandnotoverstated.
3、ObjectivityPrinciple客观性原则
Thisprinciplestatesthatallbusinesstransactionsmustbesupportedbyobjectiveevidenceprovingthatthetransactionsdidinfactoccur.Obtainingobjectiveevidenceisnotalwaysasimplematter.
Whenindependentevidenceisnotavailabletodocumenttheresultsofabusinesstransaction,estimatesmustbemade.
4、RevenueRealizationPrinciple收入实现原则
Itstatesthatrevenueresultingfrombusinesstransactionsshouldberecordedonlywhenasalehasbeenmadeandearned.
5、MatchingPrinciple配比原则
Thisprinciplestatesthatallexpensesmustberecordedinthesameaccountingperiodastherevenuetheyhelpedtogenerate.
2accountingmethodsareusedtodeterminewhentorecordtheresultsofabusinesstransaction.
6、CashAccountingPrinciple现金会计原则
Smallbusinessusuallyfollowcashaccountingproceduresintheirday-to-daybookkeepingactivities.
7、AccrualAccountingPrinciple权责发生制
Mosthospitalityoperationsusetheaccrualmethodofaccounting.
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