財(cái)務(wù)會(huì)計(jì)中試卷中文班solu

1、PAGE PAGE 7Solutions of the midterm exam 2010 springAccountingQuestion 1: b d d dQuestion 2: （一）（1）收到所有者投資 借：現(xiàn)金 6 600 貸：實(shí)收資本 6 600（2）以現(xiàn)金購買設(shè)備借：設(shè)備 3 200 貸：現(xiàn)金 3 200（3）以現(xiàn)金購買存貨借：存貨 2 000 貸：現(xiàn)金 2 000（4）賒購設(shè)備借：設(shè)備 2 000 貸：應(yīng)付賬款 2 000（5）實(shí)現(xiàn)銷售收入借：現(xiàn)金 2 500 貸：銷售收入 2 500（6）支付工資借：工資費(fèi)用 1 100 貸：現(xiàn)金 1 100（7）償還應(yīng)付賬款借：應(yīng)付帳款

2、500 貸：現(xiàn)金 500（8）盤結(jié)銷售成本借：銷售成本 1 000 貸：存貨 1 000The stockholders contributed 6600 in cash Cash 6600 Contributed capital 6600Purchased equipment in cashEquipment 3200 Cash 3200Purchased inventory in cashInventory 2000 Cash 2000Purchased equipment on accountEquipment 2000 Accounts payable 2000Recognized r

3、evenues Cash 2500 Revenue 2500Employee wages were paidWages expense 1100 Cash 1100Accounts payable was paid Accounts payable 500 Cash 500Recognized cost of good soldCost of good sold 1000 Inventory 1000Queation3 Question 4 Or: 2111+17718-97-CC=2551 CC=17181Or: CC=2111+17718-97-2551+(711-645) CC=1724

4、7Question5:What would have been the ending inventory balance been under FIFO accounting in 2004, 2005? (10 points)2004 Ending Inventories under FIFO = 4738.00+736.40=5474.402005 Ending Inventories under FIFO = 5592.00+804.20=6396.20What would have Walgreens cost of sales been under FIFO accounting in 2004, 2005? (16 points)2004: Under LIFO 4202.70+P-27310.40=4738 P=27845.70 Under FIFO 4202.70+729.70+P-COGS=5474.40 COGS=27303.702005: Under LIFO 47