1、中级财务会计英文版课后答案chap06教学提纲Exercise 6-1 1. Straight-line: $33,000 - 3,000 = $6,000 per year 5 years 2. Sum-of-the-years digits:YearDepreciable BaseXDepreciationRate per Year=Depreciation2011$30,000 $10,000201230,000 8,000201330,000 6,000201430,000 4,000201530,000 2,000 Total$30,000Exercise 6-1 (conclude
2、d) 3. Double-declining balance: Straight-line rate of 20% (1 5 years) x 2 = 40% DDB rate.YearBook Value Beginning of Year XDepreciationRate per Year =DepreciationBook ValueEnd of Year2011$33,00040%$ 13,200$19,8002012 19,80040% 7,920 11,8802013 11,88040% 4,752 7,1282014 7,12840% 2,851 4,2772015 4,277
3、* 1,277 * 3,000Total$30,000* Amount necessary to reduce book value to residual value 4. Units-of-production: $33,000 - 3,000 = $.30 per mile depreciation rate 100,000 milesYear Actual Miles Driven XDepreciationRate per Mile =DepreciationBook ValueEnd of Year2011 22,000$.30$6,600$26,4002012 24,000 .3
4、0 7,200 19,2002013 15,000 .30 4,500 14,7002014 20,000 .30 6,000 8,7002015 21,000 * 5,700 * 3,000Totals102,000$30,000* Amount necessary to reduce book value to residual valueExercise 6-2 1. Straight-line: $115,000 - 5,000 = $11,000 per year 10 years 2. Sum-of-the-years digits: Sum-of-the-digits is (1
5、0 (10 + 1) 2) = 55 2011 $110,000 x 10/55 = $20,000 2012 $110,000 x 9/55 = $18,000 3. Double-declining balance: Straight-line rate is 10% (1 10 years) x 2 = 20% DDB rate 2011 $115,000 x 20% = $23,000 2012 ($115,000 - 23,000) x 20% = $18,400 4. One hundred fifty percent declining balance: Straight-lin
6、e rate is 10% (1 10 years) x 1.5 = 15% rate 2011 $115,000 x 15% = $17,250 2012 ($115,000 - 17,250) x 15% = $14,663 5. Units-of-production: $115,000 - 5,000 = $.50 per unit depreciation rate 220,000 units 2011 30,000 units x $.50 = $15,000 2012 25,000 units x $.50 = $12,500 Exercise 6-3 1. Straight-l
7、ine: $115,000 - 5,000 = $11,000 per year 10 years 2011 $11,000 x 3/12 = $ 2,750 2012 $11,000 x 12/12 = $11,000 2. Sum-of-the-years digits: Sum-of-the-digits is 10 (10 + 1)/2 = 55 2011 $110,000 x 10/55 x 3/12 = $ 5,000 2012 $110,000 x 10/55 x 9/12 = $15,000 + $110,000 x 9/55 x 3/12 = 4,500 $19,500 3.
8、 Double-declining balance: Straight-line rate is 10% (1 10 years) x 2 = 20% DDB rate 2011 $115,000 x 20% x 3/12 = $5,750 2012 $115,000 x 20% x 9/12 = $17,250 + ($115,000 - 23,000) x 20% x 3/12 = 4,600 $21,850 or, 2012 ($115,000 - 5,750) x 20% = $21,850 4. One hundred fifty percent declining balance:
9、 Straight-line rate is 10% (1 10 years) x 1.5 = 15% rate 2011 $115,000 x 15% x 3/12 = $ 4,313 2012 $115,000 x 15% x 9/12 = $12,937 + ($115,000 - 17,250) x 15% x 3/12 = 3,666 $16,603 Or, 2012 ($115,000 - 4,313) x 15% = $16,603Exercise 6-3 (concluded) 5. Units-of-production: $115,000 - 5,000 = $.50 pe
10、r unit depreciation rate 220,000 units 2011 10,000 units x $.50 = $ 5,000 2012 25,000 units x $.50 = $12,500Exercise 6-4 Building depreciation: $5,000,000 - 200,000 = $160,000 per year 30 years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
11、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、条地下通道都交汇于此,从自家店铺门口经过的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 Building addition depreciation:“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。 Remaining useful life from June 30, 2011 is 27.5 years.(四)大学生对手工艺制品消费的要求 $1,650,000然而影响我
12、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。 = $60,000 per year 27.5 years大学生对手工艺制作兴趣的调研 2011 $60,000 x 6/12 = $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 $60,000 x 12/12 =
13、$60,000还有一点就是公司在“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。Exercise 6-6Requirement 1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 = $40,000 per year 6 years 2011 $40,000 x 8/12 = $26,667 2012 $40,000 x 12/1
14、2 = $40,0002. Sum-of-the-years digits: Sum-of-the-years digits is (6 (6 + 1) 2) = 21 2011 $240,000 x 6/21 x 8/12 = $45,714 2012 $240,000 x 6/21 x 4/12 = $22,857 + $240,000 x 5/21 x 8/12 = 38,095 $60,9523. Double-declining balance: 1/6 (the straight-line rate) x 2 = 1/3 DDB rate 2011 $260,000 x 1/3 x
15、 8/12 = $57,778 2012 $260,000 x 1/3 x 4/12 = $28,889 + ($260,000 86,667) x 1/3 x 8/12 = 38,518 $67,407 or, 2012 ($260,000 57,778) x 1/3 = $67,407Exercise 6-9Requirement 1AssetCostResidualValueDepreciableBaseEstimatedLife(yrs.)Depreciationper Year(straight line)Stoves$15,000$3,000$12,0006$2,000Refrig
16、erators 10,000 1,000 9,0005 1,800Dishwashers 8,000 500 7,5004 1,875 Totals$33,000$4,500$28,500$5,675 $5,675 Group depreciation rate = = 17.2% (rounded) $33,000 Group life = $28,500 = 5.02 years (rounded) $5,675Requirement 2 To record the purchase of new refrigerators.Refrigerators 2,700 Cash 2,700 T
17、o record the sale of old refrigerators.Cash 200Accumulated depreciation (difference) 1,300 Refrigerators 1,500Exercise 6-10Requirement 1 Cost of the equipment: Purchase price $154,000 Freight charges 2,000 Installation charges 4,000 $160,000 Straight-line rate of 12.5% (1 8 years) x 2 = 25% DDB rate
18、.YearBook Value Beginning of YearXDepreciationRate per Year=DepreciationBook ValueEnd of Year2011$160,00025%$ 40,000$120,0002012 120,00025% 30,000 90,0002013 90,00025% 22,500 67,5002014 67,50025% 16,875 50,6252015 50,625* 5,000 45,6252016 45,625* 5,000 40,6252017 40,625* 5,000 35,6252018 35,625* 5,0
19、00 30,625Total$129,375* Switch to straight-line in 2015:Straight-line depreciation: $50,625 - 30,625 = $5,000 per year 4 yearsRequirement 2For plant and equipment used in the manufacture of a product, depreciation is a product cost and is included in the cost of inventory. Eventually, when the produ
20、ct is sold, depreciation will be included in cost of goods sold. Exercise 6-15 To record the purchase of a patent.January 2, 2011Patent 500,000 Cash 500,000 To record amortization of a patent for the year 2011.Amortization expense ($500,000 8 years) 62,500 Patent 62,500 To record amortization of the
21、 patent for the year 2012.Amortization expense ($500,000 8 years) 62,500 Patent 62,500 To record costs of successfully defending a patent infringement suit.January, 2013Patent 45,000 Cash 45,000Exercise 6-15 (concluded) To record amortization of patent for the year 2013.Amortization expense (determi
22、ned below) 70,000 Patent 70,000 Calculation of revised annual amortization: ($ in thousands) $500 Cost $62.5 Previous annual amortization ($500 8 years) x 2 years 125 Amortization to date (2011-2012) 375 Unamortized cost (balance in the patent account) 45 Add 420 New unamortized cost 6 Estimated rem
23、aining life (8 years 2 years) $ 70 New annual amortization Exercise 6-21Requirement 1 Analysis: Correct Incorrect (Should Have Been Recorded) (As Recorded)2008 Machine 350,000 Expense 350,000 Cash 350,000 Cash 350,0002008 Expense 70,000 Depreciation entry omitted Accum. deprec. 70,0002009 Expense 70
24、,000 Depreciation entry omitted Accum. deprec. 70,0002010 Expense 70,000 Depreciation entry omitted Accum. deprec. 70,000During the three-year period, depreciation expense was understated by $210,000, but other expenses were overstated by $350,000, so net income during the period was understated by
25、$140,000, which means retained earnings is currently understated by that amount.During the three-year period, accumulated depreciation was understated, and continues to be understated by $210,000. To correct incorrect accounts Machine 350,000 Accumulated depreciation ($70,000 x 3 years) 210,000 Retained earnings ($350,000 210,000) 140,000 Requirement 2 Correcting entry: Assuming that the machine had been disposed of, no correcting entry would be required because, after five years, the accounts would show appropriate balances.
copyright@ 2008-2022 冰豆网网站版权所有
经营许可证编号:鄂ICP备2022015515号-1