【正文】 Accounts 3,000 Accounts Receivable 3,000 d. July 2 Cash 27,000 Accounts Receivable 27,000 . 31 Bad Debts Expense 3,100 Allowance for Doubtful Accounts 3,100 f. Jan. 12, 2010 Account Receivable 3,000 Allowance for Doubtful Accounts 3,000 Cash 3,000 Accounts Receivable 3,000Lesson 12 Word and Term Study1. finished goods 2. FIFO (or firstin, firstout) 3. specific identification 4. consistency principle 5. cost market valueReview Exercises amp。30 = $ Cost of the ending inventory: 13 units = $ C. 參考譯文：永續(xù)盤存制比定期盤存制能夠?qū)Υ尕浉玫剡M(jìn)行控制。所發(fā)現(xiàn)的任何盤虧存貨都可以立即接受調(diào)查。 Lesson 13 Word and Term Study1. f 2. c 3. e 4. a 5. b 6. dReview Exercises amp。12=$30,800 Net book value at May 1, 2012=77,00030,800=$46,200 Loss on disposal=46,20045,000=$1,200The journal entry to record the disposal:Cash 45,000Loss on Disposal 1,200Accumulated Depreciation 30,800 Truck 77,000Lesson 14 Word and Term Study1. Current liabilities2. accrued expense 3. face value (or principal value) 4. Discount on Notes Payable 5. Interest expense6. probable。ProblemsB. 1. T 2. F 3. T 4. T 5. F C. Case Problems1. a. August 8 b. $ c. $5,1002. 2009Oct. 17 Cash 28,000 Unearned Revenue 28,000 Cash 43,650 Discount on Notes Payable 1,350 Notes Payable 45,000Dec. 1 Accounts Payable 21,000 Notes Payable 21,000Dec. 4 Unearned Revenue 16,000 Service Revenue 16,000Dec. 31 Interest Expense 675 Discount on Notes Payable 675 Interest Expense 175 Interest Payable 175Jan. 30 Notes Payable 21,000 Interest Expense 175 Interest Payable 175 Cash 21350Mar. 1 Notes Payable 45,000 Interest Expense 675 Cash 45,000 Discount on Notes Payable 675 D. 參考譯文：假如客戶做了某筆付款而企業(yè)并沒有發(fā)出貨物或提供相應(yīng)的勞務(wù)，那么會(huì)計(jì)人員就要把這筆現(xiàn)金收款作為負(fù)債處理，記入預(yù)收賬款。另一種常見的情況是客戶被要求交納一定的保證金，比如不動(dòng)產(chǎn)租賃時(shí)，出租企業(yè)一般會(huì)預(yù)收一個(gè)月的租金作為財(cái)產(chǎn)損失的保證金。 Problems B．1. T 2. T 3. F 4. T 5. FC. Case Problema. ,2010 Cash 108,530 Premium on Bonds Payable 8,530 Bonds Payable 100,000b. $4,000c. $31,470d. Under straightline method: Jun. 30,2010 Interest Expense 3,147 Premium on bonds payable 853 Cash 4,000 Under effective interest method: Jun. 30,2010 Interest Expense 3,256 Premium on bonds payable 744 Cash 4,000Lesson 16 Word and Term Study1. d 2. c 3. e 4. a Review Exercisesamp。公司章程申請(qǐng)書通常必須由稱為公司創(chuàng)辦人的發(fā)起人股東簽署，然后遞交給有權(quán)限的政府官員。然后公司的投資者就購買公司股份，召開股東會(huì)議，選舉董事會(huì)。 Lesson 17 Word and Term Study1. principal operations2. longterm investments3. liabilities, stockholders’ equity 4. financing activities.5. unqualified opinion Review Exercisesamp。年度報(bào)告是登載關(guān)于公司的有用的財(cái)務(wù)和非財(cái)務(wù)信息的文件。財(cái)務(wù)信息除了比較財(cái)務(wù)報(bào)表外，還可能包括對(duì)當(dāng)期經(jīng)營(yíng)活動(dòng)的回顧和重要?dú)v史財(cái)務(wù)數(shù)據(jù)和指標(biāo)的列示。財(cái)務(wù)報(bào)表的附件還包括管理當(dāng)局對(duì)財(cái)務(wù)報(bào)表的責(zé)任聲明。 Problems A. 3. T B. 4. profit margin=54 600/780 000 = 7% C. 1. (1) inventory turnover ratio=1200000/400000=3 Average days in inventory =365 days/3 =122 days (2) Receivables turnover=2,000,000 /500,000 = 4 Average collection period = 365 days/4 = 91 days 2. (a)Times interest earned = (b) Earnings per share = $(c) Priceearnings ratio =