Financial Accounting Exercises and Practical Training. Gao Liping. Who has the answers to the first

Financial Accounting. Exercises and Practical Training + Gao Liping + Answer 2 Chapter 2 Answer 1 Courseware. doc file name:

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Introduction: Chapter 2 Monetary Funding.

1. Multiple choice questions.

2. a 10. b

16. b22. c

2. Multiple-choice questions.

13. bc 16. ab 19.CD 3. True/False Questions.

4. Business analysis questions.

Practical training 1. 1.Maintain a cash on hand journal and record an opening balance of $3,800;

2.Preparation of accounting entries based on economic transactions.

1) On the 1st, issue a cash check and withdraw 5,000 yuan in cash from the bank for standby.

Borrow: cash in hand 5000 Credit: bank deposit 50002) on the 2nd, and disbursed 2000 yuan in cash to the working capital of the General Affairs Section.

Debit: Other receivables.

2000 Credit: Cash on hand 2000

3) On the 3rd, accept a certain investor to invest 80,000 yuan in cash, fill in the "incoming bill", and send the above money to the bank.

Borrow: cash in hand 80,000 Credit: paid-up capital.

Someone 80000

Borrow: Bank deposit 80,000 Credit: cash in hand 800004) On the 7th, cash checks were issued, cash was withdrawn from the bank, and 30,000 yuan of wages were paid.

Borrow: cash in hand 30,000 Credit: bank deposit 30,000 Borrow: Employee remuneration payable.

30,000 credit: 30,000 cash on hand

5) On the 8th, 2,700 yuan was paid in cash to the employee's personal labor remuneration.

Borrow: Employee Compensation Payable 2700 Credit: Inventory.

Study hard! If there is no answer, it will be the real test for you! Believe in yourself! Will you be old, why do you still learn? Isn't it?

Accept a certain investor to invest 80,000 yuan in cash, fill in the bill, and send the above money to the bank.

Answers to chapters 10 to 13.

Depreciation amount = 1000 * (1-4%) 10 * 9 12 = 72 monthly depreciation amount = 1000 * (1-4%) 10 * 12) = 8 depreciation at the end of 2010 = 8 * 45 = 360, book value = 1000-360 = 640, less than 510, so impairment = 640-510 = 130

Debit: Asset impairment loss 130

Credit: Impairment of fixed assets 130

Depreciation in 2011 = (510-10) 5 = 1002012 depreciation = 100 * 9 12 = 75

**Accumulated depreciation = 360 + 130 + 75 = 565 Non-operating income = 400-5 - (1000-565-130) = 90 Borrowing suspicion: Disposal of fixed assets 305

Accumulated depreciation 565

Provision for impairment of fixed assets 130

Credit: Fixed assets 1000

Debit: Bank deposit 468

Credit: Fixed assets disposal 400

Tax Payable – VAT Payable (Output Tax) 68

Borrow: Fixed asset disposal 5

Credit: Bank Deposit 5

Debit: Fixed asset disposal 90

Credit: Non-operating income 90

1. Assets are resources that are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise as a result of past transactions or events.

2 Relevance means that accounting information should be linked to the economic decisions of information users, that is, people can use accounting information to make relevant economic decisions.

3 The accrual basis is based on whether the income and expenses have been incurred The income and expenses of the current period are determined according to the vesting period, and in accordance with the requirements of the accrual basis All current income that meets the revenue recognition criteria, regardless of whether the payment is received, shall be treated as current income, and all current expenses that meet the expense recognition criteria, regardless of whether the payment is paid, shall be treated as current expenses, and conversely, any payment that does not meet the revenue recognition criteria cannot be treated as current income even if it is received in the current period. Any amount that does not meet the criteria for recognition of expenses cannot be treated as current expenses, even if they are paid in the current period.

4. Going concern means that as the accounting entity, the business activities of the enterprise will continue in accordance with the established objectives, and in the foreseeable future, it will not face bankruptcy and liquidation, and the continuing operation is the basic premise for the enterprise to choose accounting treatment methods and procedures, and it is also the condition for the accounting treatment and procedures of enterprises to remain stable.

5 Liabilities are the result of past transactions or events of the enterprise that are expected to result in an outflow of economic benefits from the current obligations of the enterprise.

6 Owner's equity is the economic interest enjoyed by the owner of the business in the assets of the business, the amount of which is the balance of the assets minus the liabilities.

1. Choose the second option, you can use funds other than the company's shareholders' equity to bring benefits to the company.

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Credit: Tax payable - Urban maintenance and construction tax payable 4900 - Education fee surcharge 2100

Option B 1, the transaction increased the inventory by 209,440 yuan, decreased the monetary funds by 134,000 yuan, increased the accounts payable by 110,000 yuan, and reduced the tax payable by 34,560 yuan, that is, the assets increased by 75,440 yuan and the liabilities increased by 75,440 yuan.

2. The transaction increased accounts receivable by 585,000 yuan, reduced inventory by 325,000 yuan, increased tax payable by 85,000 yuan, and increased the profit of the year by 175,000 yuan.

3. The transaction reduced the inventory by 65,000 yuan, increased the investment by 82,000 yuan, and increased the tax payable by 17,000

Assets increased by 75440+585000-325000-65000+82000 352440

Liabilities increased by 75,440 + 85,000 + 17,000 177,440

Equity increased by 175,000

The balance of equity at the end of the month is 1560000-936000+175000 799000

a Assets increased by $387,440.

b Liabilities increased by $177,440.

d Owner's equity increased by 210,000 yuan.