会计学企业决策的基础英文版课后习题答案compre解析.docx

1、会计学企业决策的基础英文版课后习题答案compre解析 (eearned of rental fees paid in advance on Dec.8 (fearned six days rental fees on backhoe rented ca noDr Cr Dr Cr Dr CrDrCrDr 65,00065,00065,0009,9009,9009,9008,0008,0008,0009,6009,6009,600600600600240,000240,000240,0002,5002,500100,000100,0001,7001,7005005001,4001,4002,0

2、002,0004,3004,3009,0809,080200,000200,0002,00013,6202,0002,0002,000(e3,700(f1,50043,20043,20043,20011,80011,80011,8006006006007007007004,0004,0004,0004004004002,5002,5002,5005005005009,0809,0809,08043,20043,20029,58043,200335,100 13,620 nted on Dec.23 (gto accrue salaries owed to employees but unpai

3、d as of month-end (hestimate income taxesincome statementpost closing trailbalance sheetclosing adjusted trail balance work sheet for the year ended Dec. 31,2009 f. no, the company wont insolvency in the future. It has $9receivable and its whole asset is $333100.g. the accounting records should be m

4、aintained by others. t Rentals edger notes payable debit 12/1 bal. credit 100,000 100,000 27 accounts payable debit credit 600 12/4 1,000 12/17 600 12/31 700 bal. 1,700 dividends payable debit credit 12/28 2,000 bal. 2,000 capital stock debit 12/1 bal. dividends debit 2,000 2,000 credit credit 200,0

5、00 200,000 28 . unearned rental fees debit credit 12/8 8,000 bal. 8,000 rental fees earned debit credit 12/15 18,000 12/31 20,000 bal. 38,000 salaries expense debit credit 5,200 5,200 10,400 maintenance expense debit credit 600 600 utilities expense debit credit 700 12 26 . 17 . 31 . 700 post closin

6、g trail balance Cr 2,500 100,000 1,700 500 1,400 2,000 4,300 9,080 200,000 11,620 333,100 333,100 income taxes applicable to taxable income earned in Dec. s used during Dec. ded Dec.31,2009 $0 13,620 $13,620 2,000 $11,620 $65,000 9,900 8,000 9,600 600 237,500 $330,600 y $100,000 1,700 500 1,400 2,000 4,300 9,080 $118,980 200,000 11,620 $211,620 $330,600 is computed by are eight years. obligation that y value of this $106,000. igation litigation is $25,000. e. It has $9900 accounts y others.