财务会计期末考试题答案

1、1.Dr.23.24.25.26.27.28.29.30.31.32.33.34.35.36.37.38.39.40.41.cash 48932Cr. Account receivable 48932Dr. raw materials 56200Cr. Account payable 56200Dr. account receivable sill 50000Cr.sales revenue50000Dr.accrued wages payable23000Cr.cash 23000Dr. cash 16000Cr. Sales revenue 16000Dr. fixed assets 60

2、000Cr.cash 30000Account payable 30000Dr.cash 70000Cr. Paid-in capital 70000Dr.account payable 5000Cr.raw material 5000Dr.account receivable ball 40000Cr. Sales revenue40000Dr.cash49000Cash discounts on sales1000Cr.account receivable sill50000Dr.accrued interest payableCr.cash56005600Dr.sales returns

3、 and allowances5000Cr. Account receivable ball5000Dr.sales returns and allowances10000Cr. Cash200Cash discounts on sales9800Dr.cash35000Cr.account receivable ball35000Dr.account prepaidCr. Cash1500015000Dr.cash40000Cr.short term loan40000Dr. account payableCr.cash4500045000Dr. allowance for bad debt

4、s6210Cr. Account receivable6210Dr.wages expenseCr.cash2100021000Dr.wages expense15000Cr.accrued wages payable42. Dr.cost of goods soldCr.mercha ndise inven tories280001500028000(800+900-500=1200,800*20+400*30=2800)43.500044.45.46.Dr.rent expe nseCr.acco unt prepaidDr.in terest expe nseCr.accrued in

5、terest payableDr. depreciati on expe nseCr.accumulated depreciati onDr. bad debts expe nse6437Cr. Allowa nee for bad debts 6437Cash50006006001666.671666.67B:3500023000(1)489323000016000(11)560070000(13)200(10)49000(15)15000(14)35000(17)45000(16)40000(19)21000293932139800154132Acco unt payable(8)5000

6、B:178900(17)45000562003000050000265100215100Sales reve nueB9)40000(1)48932(10)50000(12)5000(14)35000(18)6210247800145142102658allowa nee for bad debts(18)6210B:800541064371027acco unt receivableB:4500056200(8)5000101200500096200raw materialrent expense5000(4)23000B:23000(20)150002300038

7、000accrued interest payable(11)5600B:7000(23)600560076002000accrued wages payable(3)50000shortterm loa nmercha ndise inven tories16000(9)40000B:100000B:431700(21)28000(16)40000403700106000140000Reta ined earningscost of goods soldB:379200(10)1000(13)9800100098008800Cash disco unts on sales(21)28000S

8、ales retur ns and allowa nces(12) 5000(13) 10000B:19000070000260000paid in capital15000Acco unt prepaidB:15000(15)15000(22)500025000Bad debts expe nse(25)6437fixed assetsB:20000060000260000in terest expe nse(23)600accumulated depreciati onB:5600 (24)1666.67 7266.67depreciati on expe nse(24)1666.6715

9、4132102658102740370025000962007806632600007266.671033396.332151001500020001400003721002600003792001060002800015000-8800360006437Wages expe nse(19) 21000(20) 1500036000AssetsCurrent assets:CashAcco ount receivable-allowa nee for bad debtsInven toriesAcco unt prepaidRaw materialTotal curre nt assets:L

10、ong term assets:Fixed assets:-accumulated depreciati onTotal assets:Liabiliaties and owner equityLiabiliatiesAcco unt payableAccrued wages payableAccrued in terest payableShortterm loa nTotal liabilities:Owner equityPaid-i n capitalReta ined earningsSales revenue-cost of goods sold-sales returns and allowa nces-cash disco unts on sales-wages expe