推 dannytang:助教...數字有錯...130000才對吧.. 140.119.79.157 06/11
※ 編輯: Novial 來自: 140.119.149.181 (06/15 23:47)
推 Novial:已修正 謝謝指教 140.119.149.181 06/16
同學大家好
關於第四次的小考考卷 我星期四之前會放在 商館七樓系辦外 會一乙信箱
大家要自己去拿喔
參考解答如下:
第一題
1-5 c d c a c
6-10 a d c d b
11-15 c d b c a
第二題
Category
1. Common stock is issued for cash at an amount above par value. FA
2. Merchandise inventory increased during the period. D
3. Depreciation expense recorded for the period. A
4. Building was purchased for cash. IA
5. Bonds payable were acquired and retired at their carrying value. FA
6. Accounts payable decreased during the period. D
7. Prepaid expenses decreased during the period. A
8. Treasury stock was acquired for cash. FA
9. Land is sold for cash at an amount equal to book value. IA
10. Patent amortization expense recorded for a period. A
第三題
Net Income $250,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense 30,000
Increase in accounts receivable (60,000)
Decrease in inventory 13,000
Amortization of patent 4,000
Increase in accounts payable 3,600
Decrease in interest receivable 4,000
Increase in prepaid expenses (6,000)
Decrease in income taxes payable (1,500)
Gain on sale of land (8,000)
Net cash provided (used) by operating activities $229,100
第四題
直接法
PINE INC.
Statement of Cash Flows
For the Year Ending December 31, 2003
Cash flows from operating activities
Cash receipts from customers ($550,000 - $20,000) $530,000
Cash payments:
For operating expenses ($330,000 + $6,000) $336,000
For income taxes ($90,000 - $3,000) 87,000 423,000
Net cash provided by operating activities $107,000
間接法
Net income $130,000
Increase in accounts receivable (20,000)
Decrease in accounts payable ( 6,000)
Increase in income taxes payable 3,000
Net cash provided by operating activities $107,000
※ 編輯: Novial 來自: 140.119.149.181 (06/09 01:39)