会计学企业决策的基础英文版课后习题答案compre解析.docx

会计学企业决策的基础英文版课后习题答案compre解析.docx

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会计学企业决策的基础英文版课后习题答案compre解析

（eearnedofrentalfeespaidinadvanceonDec.8（fearnedsixdays'rentalfeesonbackhoerented

cano

DrCrDrCrDrCr

Dr

Cr

Dr65,00065,00065,0009,9009,9009,9008,0008,0008,0009,6009,6009,600600600600240,000

240,000

240,000

2,5002,500100,000100,0001,7001,7005005001,4001,4002,0002,0004,3004,3009,0809,080200,000

200,000

2,000

13,6202,000

2,000

2,000

（e3,700（f1,500

43,200

43,200

43,200

11,80011,80011,800

6006006007007007004,0004,0004,0004004004002,5002,5002,5005005005009,0809,080

9,08043,20043,20029,58043,200335,100

13,620

ntedonDec.23（gtoaccruesalariesowedtoemployeesbutunpaidasofmonth-end（hestimateincometaxes

incomestatementpostclosingtrail

balancesheet

closingadjustedtrailbalanceworksheetfortheyearendedDec.31,2009

f.no,thecompanywon'tinsolvencyinthefuture.Ithas$9receivableanditswholeassetis$333100.

g.theaccountingrecordsshouldbemaintainedbyothers.

tRentalsedgernotespayabledebit12/1bal.credit100,000100,00027accountspayabledebitcredit60012/41,00012/1760012/31700bal.1,700dividendspayabledebitcredit12/282,000bal.2,000capitalstockdebit12/1bal.dividendsdebit2,0002,000creditcredit200,000200,00028.unearnedrentalfeesdebitcredit12/88,000bal.8,000rentalfeesearneddebitcredit12/1518,00012/3120,000bal.38,000salariesexpensedebitcredit5,2005,20010,400maintenanceexpensedebitcredit600600utilitiesexpensedebitcredit7001226.17.31

.700postclosingtrailbalanceCr2,500100,0001,7005001,4002,0004,3009,080200,00011,620333,100333,100incometaxesapplicabletotaxableincomeearnedinDec.susedduringDec.

dedDec.31,2009$013,620$13,6202,000$11,620$65,0009,9008,0009,600600237,500$330,600y$100,0001,7005001,4002,0004,3009,080$118,980200,00011,620$211,620$330,600iscomputedbyareeightyears.obligationthatyvalueofthis$106,000.

igationlitigationis$25,000.e.Ithas$9900accountsyothers.