5short-terminvestments_receivables短期投資和-全文預(yù)覽
【正文】 tible accounts are written off ? b. amount owed by customers after sales returns and allowances and sales discounts are posted ? c. amount the pany expects to collect from customers ? d. amount the pany can collect from a factor when the receivables are sold ? (c) ? Under the allowance method for estimating uncollectible accounts, the entry to write off an account: ? a. reduces total assets ? b. reduces ine ? c. has no effect on total assets or ine ? d. increases ine ? (c) ? Under the percentageofsales method, the estimate of bad debts for the period: ? a. is based on the balance in the Accounts Receivable account ? b. is based on aging accounts receivable ? c. is based on a percentage of credit sales ? d. is based on a percentage of accounts receivable ? (c) A yearend review of accounts receivable and estimated uncollectible percentages revealed the following: ? 130 days $24,000 2% ? 3160 days $800 10% ? 6190 days $500 20% ? Amounts over 90 days past due are written off. The normal balance in Allowance for Uncollectible Accounts was $300. The uncollectible accounts expense for the year was: ? a. $300 ? b. $360 ? c. $660 ? d. $960 ? (b) ? An agingofaccountsreceivable method indicates that amount of uncollectible accounts is $5, Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $1,100. The amount of the adjusting entry should be: ? a. $6,900 ? b. $5,800 ? c. $4,700 ? d. $1,100 ? (a) ? Using the percentageofsales method, you estimate that total uncollectible accounts is $4,500. The Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $1,400. The amount of the adjusting entry is: ? a. $1,400 ? b. $3,100 ? c. $4,500 ? d. $5,900 ? (c) ? Triclinium Company signed an 18month, $20,000, 8% note on June 1, 2023. The amount of interest to be accrued on December 31, 2023, is: ? a. $1,600 ? b. $933 ? c. $800 ? d. $519 ? (b) ? The maturity value of a $50,000 note at 9% for 4 months is: ? a. $51,500 ? b. $51,125 ? c. $54,500 ? d. $68,000 ? (a) ? A pany with sales of $850,000, a beginning balance of receivables of $190,000, and an ending balance of receivables of $230,000 has a days’ sales in receivables of: ? a. 99 days ? b. 92 days ? c. 90 days ? d. 82 days ? (c) ? A pany with sales of $850,000, a beginning balance of receivables of $190,000, and an ending balance of receivables of $230,000 has a days’ sales in receivables of: ? a. 99 days ? b. 92 days ? c. 90 days ? d. 82 days ? (c) End of Chapter 5 ? 靜夜四無鄰，荒居舊業(yè)貧。 , March 29, 2023 ? 雨中黃葉樹，燈下白頭人。 :50:2710:50:27March 29, 2023 ? 1他鄉(xiāng)生白發(fā)，舊國(guó)見青山。 2023年 3月 29日星期三 10時(shí) 50分 27秒 10:50:2729 March 2023 ? 1做前，能夠環(huán)視四周；做時(shí)，你只能或者最好沿著以腳為起點(diǎn)的射線向前。 :50:2710:50Mar2329Mar23 ? 1世間成事，不求其絕對(duì)圓滿，留一份不足，可得無限完美。 。 , March 29, 2023 ? 閱讀一切好書如同和過去最杰出的人談話。勝人者有力，自勝者強(qiáng)。 2023年 3月 29日星期三 10時(shí) 50分 27秒 10:50:2729 March 2023 ? 1一個(gè)人即使已登上頂峰，也仍要自強(qiáng)不息。 2023年 3月 29日星期三 上午 10時(shí) 50分 27秒 10:50: ? 1最具挑戰(zhàn)性的挑戰(zhàn)莫過于提升自我。 :50:2710:50Mar2329Mar23 ? 1越是無能的人，越喜歡挑剔別人的錯(cuò)兒。 2023年 3月 29日星期三 10時(shí) 50分 27秒 10:50:2729 March 2023 ? 1空山新雨后，天氣晚來秋。 :50:2710:50:27March 29, 2023 ? 1意志堅(jiān)強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 , March 29, 2023 ? 很多事情努力了未必有結(jié)果，但是不努力卻什么改變也沒有。 。 :50:2710:50Mar2329Mar23 ? 1故人江海別，幾度隔山川。Chapter 5 ShortTerm Investments Receivables accounting2023 Learning Objectives ? Account for shortterm investments ? Apply internal controls to receivables ? Use the allowance method for uncollectible receivables ? Account for notes receivable ? Use 2 new ratios to evalua
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