直播讲义版fa专题section复杂计算题专项

BankBank1.Unpresented/outstandingcheques未承兑的支票，这个是需要在银行 2.Outstandinglodgments/deposits在途存款，这个是需要在银行 3.UnclearedElectronicpayments在途电子转账，是需要在银行 4.Bankerror银行错误，银行系统出错导致银 CashStandingorder/directdebit直接扣款，需要在cashbookBankinterestandbankcharges银行利息收入/费用，需要在cashbookDishonouredcheque空头支票，需要在cashbookErrorsinthecashbook现 （statementoffinancialposition）复杂计算题-At30September20X3theclosinginventoryof amountedtoThefollowingitemswereincludedinthistotalat1）1,000itemswhichhadcost$18each.TheseitemswereallsoldinOctober20X3for$15each,withsellingexpensesof$800.2）Fiveitemswhichhadbeenininventorysince19W3,whentheywerepurchasedfor$100each,soldinOctober20X3for$1,000each,netofsellingexpenses.Whatfigureshouldappearinthe 'sstatementoffinancialpositionat30September20X3for复杂计算题-首先需要明确这道题目是让求期末inventory的余额，涉及的考点是"inventoriesshouldbemeasuredatthelowerofcostandnetrealizablevalue.”1）．1,000 Historicalcost

$14,2002）．FIVE HistoricalcostNRV

通过上面的列式可以看出，historicalcost比NRV低，所以用cost当作inventoryvalue，原来的SOFP就是以historicalcost入账的，所以不需要对SOFP进行调整。OriginalInventory复杂计算题-复杂计算题-题目中给出了2003.7.7inventory的余额，让求2003.6.30inventory的余-costof-=2003.7.7inventory余额倒算出2006.6.30inventory复杂计算题- valuesitsinventoryusingthefirstin,firstout(FIFO)method.At1May20X2 hadenginesininventory,valuedat$190Duringtheyearended30April20X3thefollowingtransactions 20X21120X3115

Purchased500enginesat$220eachSold400enginesfor$160,000Purchased300enginesat$230eachSold250enginesfor$125,000Whatisthevalueof 'sclosinginventoryofenginesat30AprilNoneofthese复杂计算题-题目中存货的计量方法是先进先出法，总共卖出了650件存货，所以剩余的期末存货复杂计算题- hasdecidedtoswitchfromusingtheFIFOmethodofinventoryvaluationtousingtheaveragemethodInthefirstaccountingperiodwherethechangeismade,openinginventoryvaluedbytheFIFOmethod$53,200.ClosinginventoryvaluedbytheAVCOmethodwasTotalpurchasesandduringtheperiodwere$136,500.UsingtheAVCOmethod,openinginventorywouldhavebeenvaluedat$56,200.Whatisthecostofmaterialsthatshouldbeincludedintheestatementfortheperiod?复杂计算题-复杂计算题-复杂计算题- 本年总的收入是2500=34000，记在贷方，同时有一个月的预收 复杂计算题-6．Abusinesscompilingitsfinancialstatementsfortheyearto31Julyeachyearpaysrentquarterlyinadvanceon1January,1April,1Julyand1Octobereachyear.Theannualrentwasincreasedfrom$60,000peryearto$72,000peryearasfrom1OctoberWhatfigureshouldappearforrentexpenseinthebusiness'sstatementofcomprehensiveefortheyear31July$复杂计算题-答案是本题的会计期间是2013.8.1- 2013.10.1之前 费用是6000每年，即5000每个月，所2013.8.1-2013.10.1 费用是2013.10.1号之后 是72000每年，即每个月是6000，所以2013.10.1-2014.7.31 费用全年 费用=10000=70000复杂计算题-复杂计算题-答案是根据题意公司收到租客支付的318600的现金，但是这318600不能完全代表本期的收入从题目得知在本期期初有一笔应收16900，这是一笔去年的收入，但是去年未收到钱，今年才收到，所以在318600里有一笔16900是收到去年顾客未支付的，是不属于本年的收入，所以我们要将这笔钱同时，在本期期末有一笔预收，预收指的是提前收到了下一年的，所以在318600里有一28400是预收明年的，是不属于今年的收入，所以我们也要将这笔钱从318600里减去除此之外，本期期初有一笔预收24600，这是一笔今年的收入但去年就收到了钱，所以在318600里有包括这笔金额，但是仍是本年的收入，所在算本年的收入时要加上本期期末有一笔应收18300，这是一笔本年的收入，但是本年未收到钱，所以在318600没有包含上这笔收入，所以在算本年收入我们要加上这笔金额综上本年 收入=318600-16900-28400复杂计算题-8.Abusinesspurchasedamotorcaron1July20X3for$20,000.Itistobedepreciatedat20percentperyearonthestraight-linebasis,assumingaresidualvalueattheendoffiveyearsof$4,000,withaproportionatedepreciationchargeintheyearsofpurchaseanddisposal.The$20,000costwascorrectlyenteredinthecashbookbutpostedtothedebitofthemotorvehiclesrepairsHowwillthebusinessprofitfortheyearended31December20X3beaffectedbytheOverstatedbyOverstatedbyUnderstatedbyUnderstatedby复杂计算题-首先将本应该被记为assets的一笔支出20000记为expense，会使得expense多记了20000，同时如果这20000的支出如果被正确的记为assets时，也会产生（20000-4000）*20%*1/2=1600的折旧，所以复杂计算题-BanjoCopurchasedabuildingon30June20X8for$1,250,000.Atacquisition,theusefullifeofthebuildingwas50years.Depreciationiscalculatedonthestraight-linebasis.10yearslater,on30June20Y8whenthecarryingamountofthebuildingwas$1,000,000,thebuildingwasrevaluedto$1,600,000.BanjoCohasaoftransferringtheexcessdepreciationonrevaluationfromtherevaluationsurplustoretainedAssumingnofurtherrevaluationstake ce,whatisthebalanceontherevaluationsurplusat30June 复杂计算题-到 之前资产每年的折旧费用 复杂计算题-复杂计算题-期初的salestaxpayable+outputtax-inputtax-tax=closingtaxpayable-Tax复杂计算题-At30September20X2a 'sallowanceforreceivablesamountedto$38,000,whichwasfivepercentofthereceivablesatthatdate. decidedto $28,500of asirrecoverableandtokeeptheallowanceforreceivablesatfivepercentof 30September20X3forreceivablesexpense?$复杂计算题-余额是868500-28500=840000，然后根据这个net receivable值我们就可以算出期末的坏账准备的金额期还确定了28500的坏账，所以总的费用增加了4000=32500复杂计算题- hasbeennotifiedthatacustomerhasbeendeclaredbankrupt. hadmadeanallowanceforthisWhichofthefollowingisthecorrectdoubleentrytoaccountforthisnewDrirrecoverabledebtsCrreceivablesDrCrirrecoverableDrallowanceforreceivablesCrreceivablesDrCrallowancefor复杂计算题-DrirrecoverableCrallowanceforDrirrecoverabledebtsCrreceivableDrallowanceforCr复杂计算题-复杂计算题-首先，可赎回优先股的股息是属于financecost，是不会出现在权益变动表中的，其次期后的proposed 复杂计算题-复杂计算题-Receivable期初余额+creditsales-salesreturn-cashreceivedfromcreditcustomer-contras复杂计算题-复杂计算题-答案是Purchasedaybook上有一笔新增的purchase会使得payable增加，同时，题目中说这个金额没有包括salestax，Return 退回会使得payable减少Returninwards13240销售退回和payable没有关系，只是会减少Paymentstopayable196360偿还payable，使得payable减少196360Notes2中提到有一笔contra2420，会使得Nots3payable的余额=142320复杂计算题-复杂计算题-答案是Cr.首先要清楚调整后的bankstatement的余额=调整后cashbook题目中给出了bankstatement的余额，所以我们可以通过调整bankstatement的余额从而间接得出cashbook的29220即Cr复杂计算题-复杂计算题-答案是这道题问的是期末cashbook的余额是多少，同时也给出了调整前的cashbook的余额是2490，首先未成兑的汇票840是在bankstatement上调，所以在cashbook上不用调整；bankchargenotincash notcreditbythebank470意思是已经在cashbook上记录了一笔收款，但是bankstatement上没有记录，这个要调的是bankstatement，而不用调cashbook；最后一个是空头支票140，这笔金额是需要在cashbook上调减的所以cashbook上的余额=2490-50-复杂计算题-Asoletrader'sbusinessmadeaprofitof$32,500duringtheyearended31March20X8.Thisfigurewasafterdeducting$100perweekwagesforhimself.Inaddition,heputhishomeephonebillthroughthebusinessbooks,amountingto$400plussalestaxat17.5%.Heisregisteredforsalestaxandthereforehaschargedonlythenetamounttohisstatementofprofitorlossandothercomprehensivee.Hiscapitalat1April20X7was$6,500.Whatwashiscapitalat31March20X8?复杂计算题-答案是本年利润是 费用只需要记400。 费是用于soletrader的，所以计算利润的时候不能减去工资和 是：32500+400=38100但是要注意，所有者拿走 费是400加 费 ，全部计入撤资账户，即DRDrawing5670CRcash5670Drawing=5200+470=5670根 ：期初资本+本期利润-drawing=期末资6500复杂计算题-19.Inaperiodofrisingprices,whatistheeffectofvaluingc