财务会计期末考试题答案.docx

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1、1.Dr. cash 48932Cr. Account receivable 4893216. Dr. raw materials 56200Cr. Account payable 5620017. Dr. account receivable-sill 50000Cr.sales revenue5000018. Dr.accrued wages payable 23000Cr.cash2300019. Dr. cash 16000Cr. Sales revenue 1600020. Dr. fixed assets 60000Cr.cash30000Account payable 30000

2、21. Dr.cash 70000Cr. Paid-in capital 7000022. Dr.account payable 5000Cr.raw material 500023. Dr.account receivableball 40000Cr. Sales revenue400004900010005000()56005600500050001000()20098003500035000150001500040000400004500045000621062102100021000150001500024. Dr.cashCash discounts on salesCr.accou

3、nt receivablesill25. Dr.accrued interest payableCr.cash26. Dr.sales returns and allowancesCr. Account receivable-ball27. Dr.sales returns and allowancesCr. CashCash discounts on sales28. Dr.cashCr.account receivable-ball29. Dr.account prepaidCr. Cash30. Dr.cashCr.short-term loan31. Dr. account payab

4、leCr.cash32. Dr. allowance for bad debtsCr. Account receivable33. Dr.wages expenseCr.cash34. Dr.wages expenseCr.accrued wages payable35. Dr.cost of goods sold28000Cr.merchandise inventories28000(800+900-500= 1200,800*20+400*30=2800)36. Dnrent expense5000Cr.account prepaid500037. Dr.interest expense6

5、00Cr.accrued interest payable60038. Dr. depreciation expense1666.67Cr.accumulated depreciation1666.6739. Dr. bad debts expense6437Cr. Allowance for bad debts 6437Cashaccount receivableB: 35000(1)48932(5)16000(7)70000(10)49000(4)23000(6)30000(11)5600(13)200(15)15000B: 157800(3)50000(9)40000(1)48932(1

6、0)50000(12)5000(14)35000(18)6210(14)35000(17)45000247800145142(16)40000(19)21000102658293932139800154132Account payableallowance for bad debts(8)5000(17)45000B: 178900(2)56200(18)6210B:800(6)3000054106437500002651001027215100Sales revenue(3)5000()shortterm loan(5)16000(9)40000B: 100000(16)4000010600

7、0140000B:45000(2)56200(8)5000101200500096200raw materialrent expense5000-(4)23000B:23000(20)150002300038000accrued wages payable(11)5600B:7000(23)600560076002000accrued interest payableCash discounts on salescost of goods sold(10)1000(13)9800(21)28000100098008800Sales returns and allowances(12)5000-

8、(13)10000merchandise inventoriesB:431700(21)28000403700Retained earningsB:379200paid-in capitalB: 190000(7)7000026000015000Account5repaidB: 15000(15)15000(22)500025000accumulated depreciationB:5600(24)1666.677266.67depreciation expense(24)1666.67fixed assetsB :200000(6)60000260000-Bad debts expensei

9、nterest expense(25)6437(23)600Wages expense(19)21000(20)1500()36000AssetsCurrent assets:Cash154132Accoount receivable102658-allowance for bad debts1027Inventories403700Account prepaid25000Raw material96200Total current assets:780663Long-term assets:Fixed assets:260000accumulated depreciation7266.67T

10、otal assets:1033396.33Liabiliaties and owner equityLiabiliatiesAccount payable215100Accrued wages payable15000Accrued interest payable2000Short-term loan140000Total liabilities:372100OwnerequityPaid-in capital26000()Retained earnings379200Sales revenue106000-cost of goods sold28000-sales returns and allowances15000-cash discounts on sales-880()-wages expense36000-bad debts expense6437-rent expense5000interest expense-depreciation expenseTotal ovvner,equity6001666.67661346.331033396.33Total liabiliaties and owner,equity