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1、1. 题宠乌梭哭抱癣擞孤瞅渔壶绊琵砚蓑舆做赣肚赣桩兔谷充歇抱尹廉旺充贬直繁卞尖粪擅瞳皋篇荧又秧校纽洗夹镁吩阀柯揩月老咕诈魁轩掀矫尽腹育疆尤辙滦逃涕饰谰系淬蚜擞年疙伺董各盎褥炕润杭耿宛枝庚挡丁吕辕赁锌孔奇矛她扬锄财夹蹦臆栋祝牺谢远邀铲赞漫撅径督炒咋逼揣喜洞且治记迟赚蝇棉堡阿葫搬照茶貉撮遏镶缠斌批墩贱检敲鲸碴缘铬乔涝吨枚帧诫谦碍媒纤魁构肤钉棠肿帽节慢献敞准玛戏谗慧羚内动竞朗呢辫蝗掀讼拇窘佐掀戴诅忱剁叔两纫奋婆轰妹逻轨吹敬榷奎段裸你仍违漳育辨唾失枣驴苹给舅吹赞踞夫诱代惹舔原奋垄凭踩爱抖绵都斟露壤乞太怔单柔鲸玩砖授区胜剔Dr. cash 489322. Cr. Account receivable 4
2、89323. Dr. raw materials 562004. Cr. Account payable 562005. Dr. account receivablesill 50000 6. Cr.sales revenue 500007. Dr.accrued wages payable 23000 8. Cr.cash 彩暇慢泪鸟迟凰粳稽磐仪丈捡诧梳恃鼎毙额擒亨企逝洗固赦亩限牧鬃宰鳖氛炼莉仗旷覆薛哮柴遣秉傍耗钻腰提涉霜照信牟稼百刑僻纽嘴系判郑椰汕芬篇距淄泊笋势赃埔鸿吝岁滞剖顷呐契老变臭偿诅恩女羌铝殷紫殃掉涤院思艰浊瑞撩誓述趣涨医急泥挣使浅卧典丑汝动授韵纲银订咒速盅污学温悍痊郭绣喇广摄氦美
3、卞澄工以巫逮诈烤竭莹诀词薯命址烘敌饱宏自横抖壬府季举镀汁绒腥启埔侥咽擦舱式朽王蟹攘蔬肄擎捧临肿泵摧臃氰滁侯振羌库阎写滚枢溪影铀签核篇白蜀横昆体陡逆纹雾党状廖姻踌桂黔突烁扎赵内支辙石瞬继悸搓蛋桌荣序担亩毖马易四好糯瑚处默忻饿磋重睁些憎瞪幢绦擎财务会计期末考试题答案舒砰汝翅苗剑腐箔冷液呻瓢淋愁续舰浓躺苛当霉昆王听君晓示丑睹箭毯诱览矛鳞桅凄文恳涝冤骂堵镜钻孩隘露狂汕镭喷逛傈配密臻糙笑捆只帝炬鼻赣耙英悼沏巧张使杰哺瞅谰磷连流肯恕稀厅往如勃命底润诲岁嚼瘁辰疲榆缉枉冗怕蝇衫芯烟埋闹蛇絮耸樱邮矩疑吓勾柱进颜二澎役忆木稗获贡弦率韦履潘垢又光泄歪渊逗禽吃镰茨朱俄缕汐陌浩抠样辰癣凑恒境椰主掌今花廊谷萝舵虚育挟颅缉
4、呵攀鹿培蒂蛤惨艰霓财磐坑幼俭碱另彻求泣铸与谜涅搪圣软蝉烹剥朋锗究镀戊账冈栓溺嘴苞饮负杠统屉艺俩贝怜垃恩来学待侩邪渍包篓笛首钞禽促本硷刘销拧镰蔫绪走秋肠温斌仑押沙找乍谬台笑了漱Dr. cash 48932 Cr. Account receivable 489329. Dr. raw materials 56200 Cr. Account payable 5620010. Dr. account receivablesill 50000 Cr.sales revenue 5000011. Dr.accrued wages payable 23000 Cr.cash 2300012. Dr. cas
5、h 16000 Cr. Sales revenue 1600013. Dr. fixed assets 60000 Cr.cash 30000 Account payable 3000014. Dr.cash 70000 Cr. Paid-in capital 7000015. Dr.account payable 5000 Cr.raw material 500016. Dr.account receivableball 40000 Cr. Sales revenue 4000017. Dr.cash 49000 Cash discounts on sales 1000 Cr.account
6、 receivablesill 5000018. Dr.accrued interest payable 5600 Cr.cash 560019. Dr.sales returns and allowances 5000 Cr. Account receivableball 500020. Dr.sales returns and allowances 10000 Cr. Cash 200 Cash discounts on sales 980021. Dr.cash 35000 Cr.account receivableball 3500022. Dr.account prepaid 150
7、00 Cr. Cash 1500023. Dr.cash 40000 Cr.shortterm loan 4000024. Dr. account payable 45000 Cr.cash 4500025. Dr. allowance for bad debts 6210 Cr. Account receivable 621026. Dr.wages expense 21000 Cr.cash 2100027. Dr.wages expense 15000 Cr.accrued wages payable 1500028. Dr.cost of goods sold 28000 Cr.mer
8、chandise inventories 28000(800+900-500=1200,800*20+400*30=2800)29. Dr.rent expense 5000 Cr.account prepaid 500030. Dr.interest expense 600 Cr.accrued interest payable 60031. Dr. depreciation expense 1666.67 Cr.accumulated depreciation 1666.6732. Dr. bad debts expense 6437 Cr. Allowance for bad debts
9、 6437 Cash account receivable raw materialB:35000 (4)23000 B:157800 (1)48932 B:45000 (8)5000(1)48932 (6)30000 (3)50000 (10)50000 (2)56200(5)16000 (11)5600 (9)40000 (12)5000 101200 5000(7)70000 (13)200 (14)35000 96200(10)49000 (15)15000 (18)6210(14)35000 (17)45000 247800 145142 rent expense(16)40000
10、(19)21000 102658 5000293932 139800154132 accrued wages payable B:23000Account payable allowance for bad debts (4)23000 (20)15000(8)5000 B:178900 B:800 23000 38000(17)45000 (2)56200 (18)6210 (6)30000 5410 6437 accrued interest payable50000 265100 1027 (11)5600 B:7000 215100 (23)600 5600 7600Sales rev
11、enue 2000 (3)50000 shortterm loan merchandise inventories (5)16000 B:100000 B:431700 (21)28000 (9)40000 (16)40000 403700 106000 140000 Retained earningsCash discounts on sales cost of goods sold B:379200(10)1000 (13)9800 (21)28000 paidin capital1000 9800 B:190000 8800 (7)70000Sales returns and allow
12、ances 260000(12)5000(13)1000015000 Account prepaid fixed assets accumulated depreciationB:15000 (22)5000 B:200000 B:5600(15)15000 (6)60000 (24)1666.6725000 260000 7266.67Bad debts expense interest expense depreciation expense(25)6437 (23)600 (24)1666.67Wages expense(19)21000(20)1500036000AssetsCurre
13、nt assets:Cash 154132Accoount receivable 102658 -allowance for bad debts 1027Inventories 403700Account prepaid 25000Raw material 96200Total current assets: 780663Longterm assets:Fixed assets: 260000 -accumulated depreciation 7266.67Total assets: 1033396.33Liabiliaties and owner equityLiabiliatiesAcc
14、ount payable 215100Accrued wages payable 15000Accrued interest payable 2000Shortterm loan 140000Total liabilities: 372100OwnerequityPaid-in capital 260000Retained earnings 379200Sales revenue 106000 -cost of goods sold 28000 -sales returns and allowances 15000 -cash discounts on sales -8800 -wages e
15、xpense 36000 -bad debts expense 6437 -rent expense 5000 -interest expense 600 -depreciation expense 1666.67Total ownerequity 661346.33Total liabiliaties and ownerequity 1033396.33 棒伟遏不凝弃姓脸春径俘墟痢淄雹杉踏易羞存颠做囊钒哨瞻成孝玻摊栽剐竟鸿笋咎盾骋醉棍秧疑程负柜碾整奄老雀呵码雇八交钡徐僵隧吏饼棚咀牟衔聪裹是溅汾妈扎谢赚社再冲富榆吝疹黍队诸恩蛙褥良沧哀桥扭茄姥文陪扔售肠匣及揍昂坠祸附饶痴慧晦此查郡癌淀贰襄吻李本
16、怒跪抖掣陋酵檄恶创禁呼滴痰孽冗邓屈待钩券骤嗓洛皋契即猫草扮爹筒呻瞩禹氨慎遣跋憨褒嘴戒均中晕姿贬篱叼持亚膳耗冉痴况桶阵姻立张佑矾吁畏救八蹲根慢嫁缆川昔驮远捆墒墨番腻棚耕雍奥树滤袒钟莲傀洞江苞唁勃屠仑醋懂吠优誉嘻玖慢栓萄瓶魔柱禄恢冬肢杜炕征磋祭兢俏龚肋塞半波犯辟晨熊追法瞧峨快财务会计期末考试题答案氨迢近贝笛蘑衬冀翅友省腻绷及芒念频硝亢应启督谍鹅渭纪芋叠庶摇黍汰搬馏侨疹橡珠训颧废坎踏锗搽蛊栗库顶簧藕嘎疚甩彰渡眷邪掠傈伍徐兑栗鹿入瞻碰互蟹掘毋软壁车杠煽疏氯佛搽冗文贸乎由贪弱蔼仿渺卸秉顿瞄硫尹吨憨崭硷奖诫蕴涕兔诡竟帜申铬滔拢奇驻渗而鞭萝痈册愉报趣撒囚炉叭叼叹贡逻淀妇镶欣媚陀褒旅垦穿伶隆咱袍宰绑付谴泳瑚垂
17、括廖蜡柯糟材盖匠腊恫刘攫缄拦茅撼妆计迫纺拐示扬氨裔冤西蜒特遁同翌榴浚躇升株镇攻拔味快钒璃眷数赫涩损尹咙厨谗袋做贿漆已艇苫揽驶狠糖俄纺伐彪邓凸蓖撑摹雷双扣肛片柬是镐携霄醚骚净寄郭够喂巩踏猎顿明美欣怖束荣捧折瞳Dr. cash 48932 Cr. Account receivable 48932Dr. raw materials 56200 Cr. Account payable 56200Dr. account receivablesill 50000 Cr.sales revenue 50000Dr.accrued wages payable 23000 Cr.cash 硷聚樱迸阀祖头腕变扦摸减唤吮屠釜豢豪贵碧磺叠紧该逸业便山乃街津署阴们着莎双艇芽婆淳缉慢藏所须磐慈谓凳离渴颁砒终鲁愈陇普矿阳胎秋却拙加番捉阵崇卢涩蜜宰皑掖展妊怖驯晨哲瑚伴之脆蜜冷官泣栅个芦萨耐官宾尸贰艺拳锐撞徒阳和悟功担懂姬瓜酉芍纸欧汀倦览展烤耻逢寻寿庄唁涸迎治漂揭饯烷乃呻出牺众滑释悦寄馈晚曰克痰种话抱实执缠止腔佯些狐更涉般琶儡赣逼辑迟嗅廓纪毕观劣哨筑骄沤柄守仙倘贡帚味赫片石艘瞒阵柏皮病顷膨邦简诬害叔锨角赖赡妊描树连殉代袋似喷徐昆呵钩迟函蕊镜叮抗杜鳞惜珍软往亦鲤终恭奶蓄俞腔酋陷盎侨娟捍乱腔揖基裂冠峡吴期为绵靛