中级会计学intermediateaccounting赖红宁课后答案

1、薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿

2、螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃

3、薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇

4、袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂

5、蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆

6、羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃

7、螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇

8、薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁

9、袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆

10、蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀

11、袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄

12、螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁

13、薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅

14、袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀

15、虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄

16、袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈

17、螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃

18、薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇

19、蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄

20、蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈

21、袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂

22、螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇

23、薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁

24、螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅

25、蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂

26、袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁薇肇腿莃袅肆节蕿螁肅莄莂蚇膄肄薇薃膃膆莀袂膂芈薅袈膂蒁莈螄膁膀蚄蚀螇芃蒇薆螆莅蚂袄螆肄蒅螀袅膇蚀蚆袄艿蒃薂袃莁芆羁袂膁薁袇袁芃莄螃袀莆薀虿袀肅莃薅衿膈薈袄羈芀莁螀羇莂薆

27、蚆羆肂荿蚁羅芄蚅薇羄莇蒇袆羄肆蚃螂羃腿蒆蚈羂芁蚁薄肁莃蒄袃肀肃芇蝿聿膅蒂螅肈莇芅蚁肈肇薁 chapter 12current liabilities and contingenciescontent analysis of exercises and problemsnumbercontenttime range(minutes)e12-1cash discounts. accounts payable, perpetual inventory system. net-of-cash discount approach. journal entries. 5-10e12-2notes paya

28、ble. periodic inventory system, interest-bearing. journal entries to record transactions. 5-10e12-3notes payable. non-interest-bearing. journal entries, balance sheet disclosure. effective interest rate calculation.10-15e12-4notes payable. discounted, present value techniques. journal entries, balan

29、ce sheet disclosure.10-15e12-5compensated absences. no sick leave taken. journal entries, balance sheet disclosure. 5-10e12-6sales taxes. journal entries to record various transactions. 5-10e12-7payroll. payroll taxes. journal entries to record payroll transactions. 5-10e12-8bonus obligation. comput

30、ation of bonus and income tax expense. 5-10e12-9property taxes. monthly journal entries. amount of year-end liability. 5-10e12-10property taxes. accruals. journal entries to record all property tax transactions.10-15e12-11expense warranty accrual method. journal entries, balance sheet disclosure.10-

31、15e12-12sales warranty accrual method. journal entries, balance sheet disclosure.10-15e12-13premium obligation. journal entries to record sale, premium plan. balance sheet disclosure.10-20e12-14premium obligation. journal entries to record premium promotion. balance sheet disclosure.10-1512-81number

32、contenttime range(minutes)e12-15gift certificates. journal entries to record transactions. balance sheet disclosure.10-15e12-16loss contingency. necessary journal entries and/or disclosures.15-20e12-17gain contingency. discussion of accounting treatment as called for by fasb statement no. 5. 5-10e12

33、-18serial bonds. balance sheet disclosure of serial bonds payable. 5-10e12-19short-term debt. expected to be refinanced. balance sheet disclosure. 5-15e12-20short-term debt. refinanced. balance sheet disclosure. 5-15p12-1cash discounts. accounts payable, net-of-cash-discount method. journal entries,

34、 balance sheet disclosure. current ratio calculation.20-30p12-2notes payable. interest-bearing, non-interest-bearing. computation of cash received, effective interest rate, interest expense. journal entries.20-30p12-3trade note transactions. interest-bearing. journal entries to record transactions.

35、year-end adjusting entries.20-30p12-4compensated absences. sick pay, vacation pay. journal entries, balance sheet disclosure.30-40p12-5sales taxes. journal entries, balance sheet disclosure.10-20p12-6payroll. payroll taxes. calculation of tax amount. journal entries.20-30p12-7bonus obligation. compu

36、tation of total compensation and income tax expense.15-20p12-8property taxes. monthly journal entries. balance sheet disclosure.20-35p12-9expense warranty accrual method. journal entries, balance sheet disclosure.20-30p12-10sales warranty accrual method. implied service contract. journal entries.15-

37、20p12-11premium obligation. journal entries to record sales, purchases, redemptions. closing entries. month-end balance sheet disclosures.30-40p12-12contingencies. journal entries for various types of contingencies. explanations.15-20numbercontenttime range(minutes)p12-13(aicpa adapted). contingenci

38、es. determine journal entries or note disclosures for subscriptions, self-insurance, and two lawsuits.20-30p12-14short-term debt. expected to be refinanced. balance sheet disclosure before and after refinancing.20-30p12-15short-term debt. expected to be refinanced. balance sheet disclosure.10-20p12-

39、16notes payable. non-interest-bearing. present value techniques. journal entries, balance sheet disclosure.30-40p12-17comprehensive. various current liabilities. journal entries.30-40p12-18comprehensive. various current liabilities. journal entries.30-45answers to questionsq12-1liabilities are proba

40、ble future sacrifices of economic benefits arising from present obligations of a company to transfer assets or provide future services to other entities in the future as a result of past transactions or events. probable refers to what can reasonably be expected or believed based on available evidenc

41、e or logic but is neither certain nor proved. obligations refer to duties imposed legally or socially which one is bound to do by contract, promise, moral responsibility, and so forth.q12-2a legal liability is a liability legally requiring payment to others. these liabilities are incurred in exchang

42、e transactions that are contractual in nature and require payment of cash or provision of services to specified or determinable entities on demand at specified or determinable dates on occurrence of specific events. examples are accounts payable, notes payable, and sales taxes payable. nonlegal liab

43、ilities are those where there is no legal requirement for assets to be transferred, yet a transfer of assets typically occurs as a part of the normal operations of a business. examples of nonlegal liabilities are obligations for vacation pay and year-end bonuses to employees.q12-3the three essential

44、 characteristics of a liability identified in fasb statement of financial accounting concepts no. 6 are:1.it involves a present duty or responsibility of a company to one or more other entities that will be settled by the probable future transfer or use of assets at a specified or determinable date,

45、 on occurrence of a specified event, or on demand.2.the duty or responsibility obligates the company, leaving it little or no discretion to avoid the future sacrifice.3.the transaction or other event obligating the company has already happened.q12-3 (continued)the main features of these 3 characteri

46、stics are the transfer or use of assets, the requirement for settlement of the obligation, and the fact that the liability transaction must have already occurred.q12-4false. as long as payment or other transfer of assets to settle an existing obligation is probable, a company does not need to know t

47、he identity of the recipient before the time of settlement.q12-5the primary issues include: (a) the identification of liabilities- the detection of a company's obligations; (2) the measurement or valuation of the liabilities and the related expense-the determination of an amount to attach to eac

48、h debt and to match as an expense against revenues; (3) the reporting of the liabilities on the balance sheet-the specific disclosures in both the company's financial statements and the related notes.q12-6the operating cycle of a company is the period of time that elapses between the use of cash

49、 to buy inventory; the sale of this inventory resulting in accounts receivable; and the collection of these receivables in cash.q12-7the liquidity of liabilities is important in accounting for them because investors, creditors, and other decision makers evaluate future cash flows in their decision-m

50、aking processes. in part, these cash flows are predicted based on the nearness to cash of liabilities and assets.q12-8conceptually, a company should record and report on its balance sheet all liabilities at the present value of the future outlays they will require; however, current liabilities are v

51、alued at their face amount. due to the short time period involved, the difference between the maturity amount and the present value of current liabilities is not material. the slight overstatement which results from recording at their maturity amount is justified on the basis of cost/benefit and mat

52、eriality constraints.q12-9a non-interest-bearing note is an unconditional written agreement whereby the borrower receives the face value of the note less the interest deducted in advance. the proceeds are computed by multiplying the face value times the interest rate times the fraction of a year unt

53、il maturity, and then subtracting this amount from the maturity value.q12-10compensated absences are employee absences for which pay is received, including vacation, holiday, illness, or other personal activities. such items as severance pay, stock options, and long-term fringe benefits are not incl

54、uded. a company accounts for compensated absences by recording an expense and accruing a liability if: (1) the obligation is attributable to employee services already rendered, (2) it relates to rights that accumulate, (3) payment is probable, and (4) the amount can be reasonably esti

55、mated. if all conditions are met except the ability to make a reasonable estimate, the company discloses the facts relating to the other conditions in the notes to its financial statements.q12-11a new current liability arises for a company selling inventory and agreeing to repurchase it later. a lia

56、bility is recorded for the proceeds received.q12-12under the expense warranty accrual method, a company recognizes in the period of sales the estimated warranty expense and a liability for future performance under the warranty provisions. under the sales warranty accrual method, a company assumes th

57、at its revenue from the implied warranty contract is equal to the estimated warranty costs, and it defers and recognizes revenue in an amount equal to the warranty costs incurred. under the modified cash basis, a company records warranty costs as an expense during the period in which the repairs are made to merchandise under warranty.q12-13a contingency is an existing condition, situation, or set of circumstances involving uncertainty as to possible gain or loss that will ultimately be resolved when on