西方财务会计大题答题_西方财务会计题
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一．银行存款调节表 Bank statement balance Add 企业应收未收Deposit of NovBank error
Deduct 公司已付银行未付Outstanding checks(未兑现)Adjust bank balance Book balance
Add银行已收企业未收 Collection of noteInterest earned利息 Deduct存款减少
Check printing charge支票复印费NSF check(plus service fee)Recording error
Adjusted bank balance1.Cash
贷:Notes receivable
2.Accounts receivable
贷:Cash
3.Rent expense
贷:Cash
4.Bank service charges
贷:Cash
5.Cash
贷:Collection expense Notes receivable
6.Cash
贷:Interest revenue
7.Miscellaneous expense
贷:Cash
二．Depreciation 折旧
直线法Straight-line-method
Cost-salvage value / useful life in period 工作量法 Units-of-production methodDepreciation per unit
=Cost-salvage value/total units of productions
Depreciation expense
=Depreciation per unit×productions
双倍余额递减法：
Double declining balance rate =2*straight-line rate =2*100%/useful life
Depreciations expense（折旧费用）=ddb*beginning-period book value 1.Depreciations expense
贷:Accumulated depreciations 2.Accumulated depreciations
贷:Lo on disposal of machinery 3.Patent贷:Cash
4.Amortization(摊销)expense patent
贷Accumulated Amortization patent
5.Ore deposit贷:Cash
6.Depletion expense
贷:Accumulated depletion 7.Cash
Accumulated depreciation
贷:Gain on disposal of equipment 三．Bond-iuing债券 1.At par 面值发行 Cash
贷:Bond payable Band interest expense贷:Cash
2.At a discount折价 1.Cash
Discount on bonds payable贷:Bonds payable 2.Bond interest expense
贷:Discount on bonds payable(=discount/period)
Cash(=par value*contract rate)（账面价值*合同利率）3.At a premium溢价发行 1.Cash
贷:Premium on bonds payable
Bonds payable
2.Bonds interest expense Premium on bonds payable
贷:Cash(账面价值*合同利率)4.At maturity到期日结算 Bonds payable贷:Cash
5.Before maturity到期日前 Bonds payable
Premium on bonds payable
贷:Gain on bond retirementCash6.转股
Bonds payable
贷:Common stock
Paid in capital in exce of-
Par value
7.分期票据 1.Cash
贷:Notes payable 2.Interest expense Notes payable 贷:Cash
四、长短期投资 债务债券
1.购买 ：Long-term investment贷:Cash 2.确认利息 Interest receivable
贷:Interest revenue 3.Cash
贷:Interest receivable
Interest revenue
4.Cash
贷:Long-term investment
权益债券
1.Long-term investment贷:Cash
2.分红收入：Cash
贷:Dividend revenue 3.出售：Cash
贷:Long-term investment
Gain on sale of long-term investment
交易型债券
市场价值： Market adjustment贷:Unrealized gain-income 到期 ：Cash
贷:Short-term investment
Gain on sale of short-term investment 有重要影响的债券 Long-term investments 贷：Earnings from Long-term investments五．股票 面值：Cash
贷：Common stock 溢价：Cash
贷：Common stock
Paid-in capital in exce of par value 折价：Cash
贷：Paid in capital
Common stock
资产转股：Land
贷：Common stockPaid-in capital
组织费用：Organization expense贷：Common stock
Paid-in capital
现金股利分红宣告Retained earnings
贷：Common dividend payable 支付日：Common dividend payable贷：Cash
股票股利分红宣告：Retained earnings 贷：Common stock dividend distributable Paid-in capital in exce of par value Common stock 支付：
Common stock dividend distributable
贷：Common stock 库存股Treasury stock贷：Cash 优先股Cash
贷：Preferred stock
Paid in capital
