中级财务会计英文版课后答案chap06教学提纲.docx
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中级财务会计英文版课后答案chap06教学提纲
Exercise6-1
1.Straight-line:
$33,000-3,000
=$6,000peryear
5years
2.Sum-of-the-years’digits:
Year
Depreciable
Base
X
Depreciation
RateperYear
=
Depreciation
2011
$30,000
$10,000
2012
30,000
8,000
2013
30,000
6,000
2014
30,000
4,000
2015
30,000
2,000
Total
$30,000
Exercise6-1（concluded）
3.Double-decliningbalance:
Straight-linerateof20%（1÷5years）x2=40%DDBrate.
Year
BookValueBeginning
ofYearX
Depreciation
Rateper
Year=
Depreciation
BookValue
EndofYear
2011
$33,000
40%
$13,200
$19,800
2012
19,800
40%
7,920
11,880
2013
11,880
40%
4,752
7,128
2014
7,128
40%
2,851
4,277
2015
4,277
*
1,277*
3,000
Total
$30,000
*Amountnecessarytoreducebookvaluetoresidualvalue
4.Units-of-production:
$33,000-3,000
=$.30permiledepreciationrate
100,000miles
Year
Actual
Miles
DrivenX
Depreciation
Rateper
Mile=
Depreciation
BookValue
Endof
Year
2011
22,000
$.30
$6,600
$26,400
2012
24,000
.30
7,200
19,200
2013
15,000
.30
4,500
14,700
2014
20,000
.30
6,000
8,700
2015
21,000
*
5,700*
3,000
Totals
102,000
$30,000
*Amountnecessarytoreducebookvaluetoresidualvalue
Exercise6-2
1.Straight-line:
$115,000-5,000
=$11,000peryear
10years
2.Sum-of-the-years’digits:
Sum-of-the-digitsis（[10（10+1）]÷2）=55
2011$110,000x10/55=$20,000
2012$110,000x9/55=$18,000
3.Double-decliningbalance:
Straight-linerateis10%（1÷10years）x2=20%DDBrate
2011$115,000x20%=$23,000
2012（$115,000-23,000）x20%=$18,400
4.Onehundredfiftypercentdecliningbalance:
Straight-linerateis10%（1÷10years）x1.5=15%rate
2011$115,000x15%=$17,250
2012（$115,000-17,250）x15%=$14,663
5.Units-of-production:
$115,000-5,000
=$.50perunitdepreciationrate
220,000units
201130,000unitsx$.50=$15,000
201225,000unitsx$.50=$12,500
Exercise6-3
1.Straight-line:
$115,000-5,000
=$11,000peryear
10years
2011$11,000x3/12=$2,750
2012$11,000x12/12=$11,000
2.Sum-of-the-years’digits:
Sum-of-the-digitsis{[10（10+1）]/2}=55
2011$110,000x10/55x3/12=$5,000
2012$110,000x10/55x9/12=$15,000
+$110,000x9/55x3/12=4,500
$19,500
3.Double-decliningbalance:
Straight-linerateis10%（1÷10years）x2=20%DDBrate
2011$115,000x20%x3/12=$5,750
2012$115,000x20%x9/12=$17,250
+（$115,000-23,000）x20%x3/12=4,600
$21,850
or,
2012（$115,000-5,750）x20%=$21,850
4.Onehundredfiftypercentdecliningbalance:
Straight-linerateis10%（1÷10years）x1.5=15%rate
2011$115,000x15%x3/12=$4,313
2012$115,000x15%x9/12=$12,937
+（$115,000-17,250）x15%x3/12=3,666
$16,603
Or,
2012（$115,000-4,313）x15%=$16,603
Exercise6-3（concluded）
5.Units-of-production:
$115,000-5,000
=$.50perunitdepreciationrate
220,000units
201110,000unitsx$.50=$5,000
201225,000unitsx$.50=$12,500
Exercise6-4
Buildingdepreciation:
$5,000,000-200,000
=$160,000peryear
30years
１９９６年“碧芝自制饰品店”在迪美购物中心开张，这里地理位置十分优越，交通四通八达，由于位于市中心，汇集了来自各地的游客和时尚人群，不用担心客流量的问题。
迪美有３００多家商铺，不包括柜台，现在这个商铺的位置还是比较合适的，位于中心地带，左边出口的自动扶梯直接通向地面，从正对着的旋转式楼梯阶而上就是人民广场中央，周边４、５条地下通道都交汇于此，从自家店铺门口经过的９０％的顾客会因为好奇而进去看一下。
图1-2大学生购买手工艺品可接受价位分布Buildingadditiondepreciation:
“碧芝自制饰品店”拥有丰富的不可替代的异国风采和吸引人的魅力，理由是如此的简单：
世界是每一个国家和民族都有自己的饰品文化，将其汇集进行再组合可以无穷繁衍。
RemainingusefullifefromJune30,2011is27.5years.
（四）大学生对手工艺制品消费的要求$1,650,000
然而影响我们大学生消费的最主要的因素是我们的生活费还是有限，故也限制了我们一定的购买能力。
因此在价格方面要做适当考虑：
我们所推出的手工艺制品的价位绝大部分都是在50元以下。
一定会适合我们的学生朋友。
=$60,000peryear
27.5years
大学生对手工艺制作兴趣的调研
2011$60,000x6/12=$30,000
如果顾客在消费中受到营业员的热情，主动而周到的服务，那就会有一种受到尊重的感觉，甚至会形成一种惠顾心理，经常会再次光顾，并为你介绍新的顾客群。
而且顾客的购买动机并非全是由需求而引起的，它会随环境心情而转变。
根本不知道□2012$60,000x12/12=$60,000
还有一点就是ｂｅａｄｗｏｒｋ公司在“碧芝自制饰品店”内设立了一个完全的弹性价格空间：
选择饰珠的种类和多少是由顾客自己掌握，所以消费者可以根据自己的消费能力进行取舍；此外由于是顾客自己制作，所以从原料到成品的附加值就可以自己享用。
Exercise6-6
Requirement1
根据调查资料分析：
大学生的消费购买能力还是有限的，为此DIY手工艺品的消费不能高，这才有广阔的市场。
1.Straight-line:
$260,000-20,000
=$40,000peryear
6years
2011$40,000x8/12=$26,667
2012$40,000x12/12=$40,000
2.Sum-of-the-years’digits:
Sum-of-the-years’digitsis（[6（6+1）]÷2）=21
2011$240,000x6/21x8/12=$45,714
2012$240,000x6/21x4/12=$22,857
+$240,000x5/21x8/12=38,095
$60,952
3.Double-decliningbalance:
1/6（thestraight-linerate）x2=1/3DDBrate
2011$260,000x1/3x8/12=$57,778
2012$260,000x1/3x4/12=$28,889
+（$260,000–86,667）x1/3x8/12=38,518
$67,407
or,
2012（$260,000–57,778）x1/3=$67,407
Exercise6-9
Requirement1
Asset
Cost
Residual
Value
Depreciable
Base
Estimated
Life（yrs.）
Depreciation
perYear
（straightline）
Stoves
$15,000
$3,000
$12,000
6
$2,000
Refrigerators
10,000
1,000
9,000
5
1,800
Dishwashers
8,000
500
7,500
4
1,875
Totals
$33,000
$4,500
$28,500
$5,675
$5,675
Groupdepreciationrate==17.2%（rounded）
$33,000
Grouplife=$28,500
=5.02years（rounded）
$5,675
Requirement2
Torecordthepurchaseofnewrefrigerators.
Refrigerators2,700
Cash2,700
Torecordthesaleofoldrefrigerators.
Cash200
Accumulateddepreciation（difference）1,300
Refrigerators1,500
Exercise6-10
Requirement1
Costoftheequipment:
Purchaseprice$154,000
Freightcharges2,000
Installationcharges4,000
$160,000
Straight-linerateof12.5%（1÷8years）x2=25%DDBrate.
Year
BookValueBeginningofYear
X
Depreciation
RateperYear
=
Depreciation
BookValue
EndofYear
2011
$160,000
25%
$40,000
$120,000
2012
120,000
25%
30,000
90,000
2013
90,000
25%
22,500
67,500
2014
67,500
25%
16,875
50,625
2015
50,625
*
5,000
45,625
2016
45,625
*
5,000
40,625
2017
40,625
*
5,000
35,625
2018
35,625
*
5,000
30,625
Total
$129,375
*Switchtostraight-linein2015:
Straight-linedepreciation:
$50,625-30,625
=$5,000peryear
4years
Requirement2
Forplantandequipmentusedinthemanufactureofaproduct,depreciationisaproductcostandisincludedinthecostofinventory.Eventually,whentheproductissold,depreciationwillbeincludedincostofgoodssold.
Exercise6-15
Torecordthepurchaseofapatent.
January2,2011
Patent500,000
Cash500,000
Torecordamortizationofapatentfortheyear2011.
Amortizationexpense（$500,000÷8years）62,500
Patent62,500
Torecordamortizationofthepatentfortheyear2012.
Amortizationexpense（$500,000÷8years）62,500
Patent62,500
Torecordcostsofsuccessfullydefendingapatentinfringementsuit.
January,2013
Patent45,000
Cash45,000
Exercise6-15（concluded）
Torecordamortizationofpatentfortheyear2013.
Amortizationexpense（determinedbelow）70,000
Patent70,000
Calculationofrevisedannualamortization:
（$inthousands）
$500Cost
$62.5Previousannualamortization（$500÷8years）
x2years125Amortizationtodate（2011-2012）
375Unamortizedcost（balanceinthepatentaccount）
45Add
420Newunamortizedcost
÷6Estimatedremaininglife（8years–2years）
$70Newannualamortization
Exercise6-21
Requirement1
Analysis:
CorrectIncorrect
（ShouldHaveBeenRecorded）（AsRecorded）
2008Machine350,000Expense350,000
Cash350,000Cash350,000
2008Expense70,000Depreciationentryomitted
Accum.deprec.70,000
2009Expense70,000Depreciationentryomitted
Accum.deprec.70,000
2010Expense70,000Depreciationentryomitted
Accum.deprec.70,000
Duringthethree-yearperiod,depreciationexpensewasunderstatedby$210,000,butotherexpenseswereoverstatedby$350,000,sonetincomeduringtheperiodwasunderstatedby$140,000,whichmeansretainedearningsiscurrentlyunderstatedbythatamount.
Duringthethree-yearperiod,accumulateddepreciationwasunderstated,andcontinuestobeunderstatedby$210,000.
Tocorrectincorrectaccounts
Machine350,000
Accumulateddepreciation（$70,000x3years）210,000
Retainedearnings（$350,000–210,000）140,000
Requirement2
Correctingentry:
Assumingthatthemachinehadbeendisposedof,nocorrectingentrywouldberequiredbecause,afterfiveyears,theaccountswouldshowappropriatebalances.
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