国际会计双语期末复习精品文档12页.docx
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国际会计双语期末复习精品文档12页
Chap1
这个工作可让学生分组负责收集整理,登在小黑板上,每周一换。
要求学生抽空抄录并且阅读成诵。
其目的在于扩大学生的知识面,引导学生关注社会,热爱生活,所以内容要尽量广泛一些,可以分为人生、价值、理想、学习、成长、责任、友谊、爱心、探索、环保等多方面。
如此下去,除假期外,一年便可以积累40多则材料。
如果学生的脑海里有了众多的鲜活生动的材料,写起文章来还用乱翻参考书吗?
1.TheamountsoftheassetsandliabilitiesofChickadeeTravelServiceatApril30,2019,theendofthecurrentyear,anditsrevenueandexpensesfortheyeararelistedbelow.ThecapitalofAdamCellini,owner,was$50,000atMay1,2019,thebeginningofthecurrentyear,andtheownerwithdrew$30,000duringthecurrentyear.
这个工作可让学生分组负责收集整理,登在小黑板上,每周一换。
要求学生抽空抄录并且阅读成诵。
其目的在于扩大学生的知识面,引导学生关注社会,热爱生活,所以内容要尽量广泛一些,可以分为人生、价值、理想、学习、成长、责任、友谊、爱心、探索、环保等多方面。
如此下去,除假期外,一年便可以积累40多则材料。
如果学生的脑海里有了众多的鲜活生动的材料,写起文章来还用乱翻参考书吗?
Accountspayable$12,200Supplies$3,350
一般说来，“教师”概念之形成经历了十分漫长的历史。
杨士勋（唐初学者，四门博士）《春秋谷梁传疏》曰：
“师者教人以不及，故谓师为师资也”。
这儿的“师资”，其实就是先秦而后历代对教师的别称之一。
《韩非子》也有云：
“今有不才之子……师长教之弗为变”其“师长”当然也指教师。
这儿的“师资”和“师长”可称为“教师”概念的雏形，但仍说不上是名副其实的“教师”，因为“教师”必须要有明确的传授知识的对象和本身明确的职责。
Accountsreceivable31,350Suppliesexpense7,100
Cash53,050Taxesexpense5,600
Feesearned263,200Utilitiesexpense22,500
Miscellaneousexpense2,950Wagesexpense131,700
Rentexpense37,800
Instructions
1.PrepareanincomestatementforthecurrentyearendedApril30,2019.
2.Prepareastatementofowner’sequityforthecurrentyearendedApril30,2019.
3.PrepareabalancesheetasofApril30,2019.
答案：
1.
CHICKADEETRAVELSERVICE
IncomeStatement
FortheYearEndedApril30,2019
Feesearned
$263,200
Expenses:
Wagesexpense
$131,700
Rentexpense
37,800
Utilitiesexpense
22,500
Suppliesexpense
7,100
Taxesexpense
5,600
Miscellaneousexpense
2,950
Totalexpenses
207,650
Netincome
$55,550
2.
CHICKADEETRAVELSERVICE
StatementofOwner'sEquity
AdamCellinic,capital,May1,2009
2019
$50,000
Netincomefortheyear
$55,550
Lesswithdrawals
30,000
Increaseinowner'sequity
25,550
AdamCellinic,capital,April30,2019
$75,550
3.
CHICKADEETRAVELSERVICE
BalanceSheet
April30,2019
Assets
Liabilities
Cash
$53,050
Accountspayable
$12,200
Accountsreceivable
3,150
Supplies
3,350
Owner'sEquity$75,550
Totalassets
$87,750
Totalliabilitiesandowner'sequity
$87,750
Chap2
1.TheZuniCo.hasthefollowingaccountsinitsledger:
Cash;AccountsReceivable;Supplies;OfficeEquipment;AccountsPayable;GayleMcCall,Capital;GayleMcCall,Drawing;FeesEarned;RentExpense;AdvertisingExpense;UtilitiesExpense;MiscellaneousExpense.
JournalizethefollowingselectedtransactionsforAugust2019inatwo-columnjournal.Journalentryexplanationsmaybeomitted.
August1.Paidrentforthemonth,$1,500.
2.Paidadvertisingexpense,$700.
4.Paidcashforsupplies,$1,050.
6.Purchasedofficeequipmentonaccount,$7,500.
8.Receivedcashfromcustomersonaccount,$3,600.
12.Paidcreditoronaccount,$1,150.
20.Withdrewcashforpersonaluse,$1,000.
25.Paidcashforrepairstoofficeequipment,$500.
30.Paidtelephonebillforthemonth,$195.
31.Feesearnedandbilledtocustomersforthemonth,$10,150.
31.Paidelectricitybillforthemonth,$380.
答案：
2019
August1.RentExpense........................1500
Cash................................................................1500
2.AdvertisingExpense............700
Cash................................................................700
4.Supplies...................................1050
Cash................................................................1050
6.OfficeEquipment.....................7500
AccountsPayable..........................................7500
8.Cash...........................................3600
AccountsReceivable....................................3600
12.AccountsPayable...................1150
Cash................................................................1150
20.GayleMcCall,Drawing.............1000
Cash................................................................1000
25.MiscellaneousExpense.............500
Cash................................................................500
30.UtilitiesExpense.......................195
Cash................................................................195
31.Cash.........................................10150
FeesEarned...................................................10150
31.UtilitiesExpense.........................380
Cash................................................................380
Chapter3•TheMatchingConceptandtheAdjustingProcess
PROBLEM3-5A
GrecoServiceCo.,whichspecializesinappliancerepairservices,isownedandoperated
byCurtisLoomis.GrecoServiceCo.’saccountingclerkpreparedthefollowing
trialbalanceatDecember31,2019:
GrecoServiceCo.
TrialBalance
December31,2019
Cash..................................................4,200
AccountsReceivable.......................................20,600
PrepaidInsurance.........................................6,000
Supplies................................................1,450
Land..................................................100,000
Building................................................161,500
AccumulatedDepreciation—Building..........................75,700
Equipment..............................................80,100
AccumulatedDepreciation—Equipment........................35,300
AccountsPayable.........................................7,500
UnearnedRent..........................................7,200
CurtisLoomis,Capital......................................157,100
CurtisLoomis,Drawing....................................5,000
FeesEarned.............................................257,200
SalariesandWagesExpense.................................101,800
UtilitiesExpense..........................................28,200
AdvertisingExpense.......................................15,000
RepairsExpense..........................................12,100
MiscellaneousExpense.....................................4,050
540,000540,000
Thedataneededtodetermineyear-endadjustmentsareasfollows:
a.Depreciationofbuildingfortheyear,$3,600.
b.Depreciationofequipmentfortheyear,$2,400.
c.AccruedsalariesandwagesatDecember31,$2,170.
d.UnexpiredinsuranceatDecember31,$3,500.
e.FeesearnedbutunbilledonDecember31,$4,350.
f.SuppliesonhandatDecember31,$375.
g.RentunearnedatDecember31,$2,800.
Instructions
1.Journalizetheadjustingentries.Addadditionalaccountsasneeded.
2.Determinethebalancesoftheaccountsaffectedbytheadjustingentriesandprepare
anadjustedtrialbalance.
答案:
1.
a.
DepreciationExpense-Building
3,600
AccumulatedDepreciation-Building
3,600
b.
DepreciationExpense-Equipment
2,400
AccumulatedDepreciation-Equipment
2,400
c.
SalariesandWagesExpense
2,170
SalariesandWagesPayable
2,170
d.
InsuranceExpense
2,500
PrepaidInsurance
2,500
e.
AccountsReceivable
4,350
FeesEarned
4,350
f.
SuppliesExpense
1,075
Supplies
1,075
g.
UnearnedRent
4,400
RentRevenue
4,400
2.
GRECOSERVICESCO.
AdjustedTrialBalance
December31,2019
Cash
4,200
AccountsReceivable
24,950
PrepaidInsurance
3,500
Supplies
375
Land
100,000
Building
161,500
AccumulatedDepreciation-Building
79,300
Equipment
80,100
AccumulatedDepreciation-Equipment
37,700
AccountsPayable
7,500
SalariesandWagesPayable
2,170
UnearnedRent
2,800
CindyLatty,Capital
157,100
CindyLatty,Drawing
5,000
FeesEarned
261,550
RentRevenue
4,400
SalariesandWagesExpense
103,970
UtilitiesExpense
28,200
AdvertisingExpense
15,000
RepairsExpense
12,100
DepreciationExpense-Equipment
2,400
InsuranceExpense
2,500
DepreciationExpense-Building
3,600
SuppliesExpense
1,075
MiscellaneousExpense
4,050
552,520
552,520
Chapter4CompletingtheAccountingCycle
1.IthacaServicesCo.offerscleaningservicestobusinessclients.CompletethefollowingworksheetforIthacaServicesCo，andpre
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