【正文】 額巨大或要求特殊時，企業(yè)一般會要求對方就訂單預(yù)付一定現(xiàn)金，這樣預(yù)收就會產(chǎn)生。 ProblemsA. 4. F 5. F B. 4. 2009July 2 Cash 3,000,000 Common Stock at Par 2,000,000 Additional Paidin Capital 1,000,000 July 4 Building 950 000 Inventory 620 000Common Stock at Par 1 000 000 Additional Paidin Capital 570 000 July 5 Cash 975 000 Preferred Stock at Par 750 000 Additional Paidin Capital 225 000 5. Dec. 31, 2009 Treasury Stock—Common Stock 5 100 000 Cash 5 100 000 (4 400 000shares of mon stock were outstanding after this transaction) Entries for transactions on January 5,2010:Jan. 5,2010 Cash Dividends Declared 1 580 000 Dividends Payable—Preferred Stock 480 000 Dividends Payable—Common Stock 1 100 000Jan. 5,2010 Stock Dividends Declared 6 160 000 Common Stock Dividend Distributable 6 160 000 Journal entry on February 1, 2010:, 2010 Dividends Payable—Preferred Stock 480 000 Dividends Payable—Common Stock 1 100 000 Cash 1 580 000 ,2010 Stock Dividends Distributable 6 160 000 Common Stock 6 160 000 C. 參考譯文： 股份公司通過從政府獲頒章程而成立。董事會負責(zé)監(jiān)管公司的事務(wù)。年報中的非財務(wù)信息可能包括管理層對公司使命、宗旨、目標、市場地位的描述，以及公司主要管理人員的介紹。 Lesson 18 Word and Term Study1. horizontal analysis2. Ratio analysis 3. current liabilities 4. Solvency 5. times interest earned ratio 6. return on assets Review Exercisesamp。上市公司編制的財務(wù)報表通常要經(jīng)過審計，并附上審計師的審計報告。 Problems A. 3. F B. 5. (1).g (2). d (3). e (4). e (5). c (6). a (7).e (8).f (9). a (10). a (11).e (12).a (13).g (14).c (15). a (16).a (17).f (18).e 6. (a) wholly a longterm liability. (b) $20 000 of the mortgage is current liability, $180 000 of it is longterm liability. (c) wholly a current liability. (d) wholly a current liability. C. 參考譯文： 上市公司是通過年度報告的形式公布其財務(wù)報表和其他補充信息的。當公司設(shè)立的申請手續(xù)完成、注冊費支付以后，政府將下發(fā)公司章程，公司成立。 Lesson 15 Word and Term StudyA. 1. d 2. b 3. a 4. e B. 1. discount 2. decrease 3. carrying value / book value 4. effective interest 5. over Review Exercises amp。 reasonably estimatedReview Exercises amp。盡管永續(xù)盤存制需要更多的記賬和控制工作及較高的存貨記錄成本，但利用計算機信息系統(tǒng)能夠?qū)⒋祟惓杀窘档阶畹汀?Problems A. 5. F B. 4.(1) Units of ending inventory = Units available for sale –Units sold =30 17=13 Cost of the ending inventory : 8 units$24 … $192 5 units$19 .... 95 $287(2) There are 13 units of ending inventory. Cost of the ending inventory: 10 units$20 = $200 3 units$19 = 57 $257(3) Total cost of goods available for sale =10$20+12$19 +8$24=$620 Weighted average unit cost = $620247。為了防止偷竊和濫用現(xiàn)金，從收到現(xiàn)款時起到現(xiàn)金存入銀行的各個環(huán)節(jié)，公司都必須對其進行控制，這類程序稱為預(yù)防性控制。（3）虛假的網(wǎng)上操作可導(dǎo)致銷售收入假賬的產(chǎn)生，采購不當材料，并在事主不知情的情況下將機密信息泄露給網(wǎng)絡(luò)黑客。ProblemsB. 1. T 2. F 3. F 4. F 5. FC. 1. The ABC, Capital, Accounts Payable, Accounts Receivable, Accumulated Depreciation, Buildings, Cash, Prepaid Expense, Supplies, and Unearned Revenue accounts appear in a postclosing trial balance. 2. a. Closing entries: Service Revenue 69,000 Ine Summary 69,00031 Ine Summary 37,900 Insurance Expense 2,600 Salaries Expense 18,300 Depreciation Expense 7,200 Utilities Expense 1,200 Rent Expense 8,60031 Ine Summary 31,100 Danny, Capital 31,10031 Danny, Capital 5,500 Danny, Drawings 5,500b. Adjusted TrialBalanceClosingEntriesP