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1、Chapter03BasicAccountingConcepts:TheIncomeStatement31CHAPTER1THENATUREPURPOSEOFACCOUNTINGChangesfromTwelfthEditionThechapterhasbeenupdated.ApproachOnthefirstdaytheusualobjectiveistocreateinterestinthesubjecttosetthescene

2、togiveanoverviewofthecourse.Thefirstpartofthechapterdoesthis.Thesecondpartofthechaptergivesafairlyspecificintroductiontothenatureoffinancialaccounting.Instructsprobablymaywanttobringinmaterialfromtheirownreadingexperienc

3、etomaketheintroductypoints.CasesThecasesareintendedtogetthestudenttostartthinkinglikeaccountantsusersofaccountinginfmationwithoutknowledgeofanyofthetechniques.Ribbonsan’Bowsgivesstudentsanopptunitytoconstructasimplesetof

4、financialstatements.KimFullercanbeusedasaspringboardfanytypeofdiscussion:usesofinfmationbyvariouspartiesthecostofrecdkeepingeventhedevelopmentofacompleteaccountingsystem.BaronCoburgillustratespracticallyallofthebasicacco

5、untingconceptswithoutnamingthem.Itisadifficultcasebutenlighteningevenfthosewithsomepriaccountingtraining.ProblemsProblem11LESCOMPANYBALANCESHEETASOFDECEMBER31.AssetsLiabilitiesOwners’EquityCash...........................

6、......................................................................................................................................................................................$12000Bankloan........................

7、.................................................................................................................................................................................$40000Inventy..............................

8、...........................................................................................................................................................................95000Owners’EquityOtherassets....................

9、.................................................................................................................................................................................13000Owners’equity.........................

10、....................................................................................................................................................................80000Totalassets........................................

11、..............................................................................................................................................................$120000Totalliabilitiesowners’equity..........................

12、.....................................................................................................................................................................................$120000Thisproblemcanbeusedtoexplaincer

13、tainaccountingpresentationconventions.Fexampletheuseofdoublelinestoundersceatotalthepositionofthedollarsignatthetopofacolumnofnumbersthedatingofthebalancesheet.Thepurposeofthisproblemistoillustratetheequalityofthebasicac

14、countingequation:assetsequalliabilitiesplusowners’equity.Chapter03BasicAccountingConcepts:TheIncomeStatement33Problem13Themissingnumbersare:Year1Grossmargin................................................................

15、..........................................................................................................................$9000Taxexpense...................................................................................

16、........................................................................................................1120Year2Sales......................................................................................................

17、.................................................................................................$11968Profitbefetaxes......................................................................................................

18、...........................................................................2547Year3Costofgoodssold.........................................................................................................................

19、.........................................................$2886Otherexpenses.................................................................................................................................................

20、.....................................6296Otheraccountingequationssuchasthefollowingarealsoillustratedbythisproblem:Grossmargin=SalesCostofgoodssoldProfitbefetaxes=GrossmarginOtherexpensesincome=ProfitbefetaxesTaxexpenseT

21、heinstructmaywanttopointouttothestudentsthatratiosareoftenusedbymanagerstoconstructprojectedfinancialstatements.Year4isanexampleofthisapplication.IndertoestimateYear4thekeyratiostocomputeare:Year1Year2Year3AverageSales..

22、.......................................................................................................................................................................................................100.0%100.0%100.0%100

23、.0%Grossmargin...........................................................................................................................................................................................75.075.075.075.0%Pr

24、ofitbefetaxes.........................................................................................................................................................................................................23.321

25、.320.521.7%income..............................................................................................................................................................................................14.012.812.21

26、3.0%Taxrate....................................................................................................................................................................................................40.040.040.04

27、0.0Year4Sales.......................................................................................................................................................................................................$10000Co

28、stofgoodssold..................................................................................................................................................................................2500Grossmargin(75%ofsales)..

29、.................................................................................................................................................................$7500Otherexpenses.........................................

30、.............................................................................................................................................5330Profitbefetaxes(21.7%ofsales)..............................................

31、.........................................................................................................$2170Taxexpense....................................................................................................

32、.......................................................................................870income(13%ofsales)................................................................................................................

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