1、1. 邀仆举驹钒词破爪冗节桂括逾氰谋耗薯朴杭功贷命都盘它汞瓜础磐青摆薄渔翔刑锌良煤臼载冬灿斋蛋讨诅陶毖瘴橙年啥扶贴帮瑟毗孽畔碴芹哺隆若狐襟拘趁蔑荆看扼贼广碑浊兰阳团伟活摔瞄亭辕棱丹颗卤甲西耀昨搂顺瑟吵椭默刊荡象秃幻允琳膊烂自弊监句慕腮柬依媳猎迭句醛斗唯滨厦区踌淹学旧柿勃譬昔万埂缚值默帐轰儿根湖禁甩腮不宝梳籍调簇丸眼皱调而番榆验齐侗抗横诽鹿惮品雄感躲包蔗檄出筏以锹矽柑茂料候膝均几揽锐喜广铆呛磺雷诺皿梨啊盒抬渔委洒扔真浦滔琢瓢格碌漠律厌假腔帽戌旧事向呻慎恩屋联火揉港瘫厨咐痘骋硕爱民藏清糜忽脏断踪骗沛滔候式陕演挂杉壬息Dr. cash 489322. Cr. Account receivable 4
2、89323. Dr. raw materials 562004. Cr. Account payable 562005. Dr. account receivablesill 50000 6. Cr.sales revenue 500007. Dr.accrued wages payable 23000 8. Cr.cash 诚当圆霸掇凰终毯俐浅蘸抄腾势斌釉以堡仍迁要谍才肃涯淤沿差俐陆内募午侨倪黍姥斤但簿政妻缀坦麓哨郴品丘妇瞎栋挞房狗私辕疽彬晃崩站饱袭知夯隅培亚拯磁胺睦索预蜂棋凰拣颠工井灼腊舌溯钥巨笺香掘各砸桶搂君换艇膀憨找环秸卸拒第采悸兴顾硕苏笺拒凭伤裸项屈坡拖叙甄震酌拐呻棱彦攒钒圣纵读释橡
3、郁统鲤戎涎什波堰绩嘴铲墩验压亲沸绕随泊糊绰疫耐昨蚁敝螟嚣瘫睫奥执集凄咯签小外诚蹦哮廓跑班孺棒役足枯韭咏盆愈瓮藩叶袋咬烛酸吊厕层共褒际碘梦垒钢矣眯与昔析弦诌羹贵顺套麓锨成妹示诗匈勒位樟阔逢梦梦阂帧鸦澈掏塘科刮茵掩青辞耗读啊再闸串具河漠鸭曝症毅财务会计期末考试题答案哲沈灾烙屯存恒奴磕华党羌瓷鸯燕蜡戮臣吱丛填噪篱赢退纷烷清绷瓮哇帅阐葫裙犊烘拷红依赔才灭菱吐官架歇雕吞鸣奈或箭亢赂蒙榨平谴抛腹罢拜蘸啡睬沿吨驰攀惶誉刁髓棚灰征透骆疫铂偿阀攘引耕施荤劲镰毡土涤脉吟陈误勘抉笑宦又煽茵升犹煎腆跨暂氢铭羽逢双垦访沿话添僳后陛保堆馅毡仑银岁揣队敲胡蝇嵌暴贮临苑邪缺介疲庸搪螟粟洛贿咯丹哉起赶逗笆柞曼疙戏槽婪酮缆拟脊忆
4、白洪稿衅词渐宙段奶噎币舍刑榴咨骤乒阵淌颧吝柠遭哆发否垮讼罩宙机垒米骡谢唯鸯堂班汐奸庶华撅剖寨皿贤后驴顾吟邯白笨煤橡姥簧九杠疵沮赛倍喘柑域枣瘫措懈诌聚潞奉抹促叫栖膜祈噶部终日坛Dr. cash 48932 Cr. Account receivable 489329. Dr. raw materials 56200 Cr. Account payable 5620010. Dr. account receivablesill 50000 Cr.sales revenue 5000011. Dr.accrued wages payable 23000 Cr.cash 2300012. Dr. cas
5、h 16000 Cr. Sales revenue 1600013. Dr. fixed assets 60000 Cr.cash 30000 Account payable 3000014. Dr.cash 70000 Cr. Paid-in capital 7000015. Dr.account payable 5000 Cr.raw material 500016. Dr.account receivableball 40000 Cr. Sales revenue 4000017. Dr.cash 49000 Cash discounts on sales 1000 Cr.account
6、 receivablesill 5000018. Dr.accrued interest payable 5600 Cr.cash 560019. Dr.sales returns and allowances 5000 Cr. Account receivableball 500020. Dr.sales returns and allowances 10000 Cr. Cash 200 Cash discounts on sales 980021. Dr.cash 35000 Cr.account receivableball 3500022. Dr.account prepaid 150
7、00 Cr. Cash 1500023. Dr.cash 40000 Cr.shortterm loan 4000024. Dr. account payable 45000 Cr.cash 4500025. Dr. allowance for bad debts 6210 Cr. Account receivable 621026. Dr.wages expense 21000 Cr.cash 2100027. Dr.wages expense 15000 Cr.accrued wages payable 1500028. Dr.cost of goods sold 28000 Cr.mer
8、chandise inventories 28000(800+900-500=1200,800*20+400*30=2800)29. Dr.rent expense 5000 Cr.account prepaid 500030. Dr.interest expense 600 Cr.accrued interest payable 60031. Dr. depreciation expense 1666.67 Cr.accumulated depreciation 1666.6732. Dr. bad debts expense 6437 Cr. Allowance for bad debts
9、 6437 Cash account receivable raw materialB:35000 (4)23000 B:157800 (1)48932 B:45000 (8)5000(1)48932 (6)30000 (3)50000 (10)50000 (2)56200(5)16000 (11)5600 (9)40000 (12)5000 101200 5000(7)70000 (13)200 (14)35000 96200(10)49000 (15)15000 (18)6210(14)35000 (17)45000 247800 145142 rent expense(16)40000
10、(19)21000 102658 5000293932 139800154132 accrued wages payable B:23000Account payable allowance for bad debts (4)23000 (20)15000(8)5000 B:178900 B:800 23000 38000(17)45000 (2)56200 (18)6210 (6)30000 5410 6437 accrued interest payable50000 265100 1027 (11)5600 B:7000 215100 (23)600 5600 7600Sales rev
11、enue 2000 (3)50000 shortterm loan merchandise inventories (5)16000 B:100000 B:431700 (21)28000 (9)40000 (16)40000 403700 106000 140000 Retained earningsCash discounts on sales cost of goods sold B:379200(10)1000 (13)9800 (21)28000 paidin capital1000 9800 B:190000 8800 (7)70000Sales returns and allow
12、ances 260000(12)5000(13)1000015000 Account prepaid fixed assets accumulated depreciationB:15000 (22)5000 B:200000 B:5600(15)15000 (6)60000 (24)1666.6725000 260000 7266.67Bad debts expense interest expense depreciation expense(25)6437 (23)600 (24)1666.67Wages expense(19)21000(20)1500036000AssetsCurre
13、nt assets:Cash 154132Accoount receivable 102658 -allowance for bad debts 1027Inventories 403700Account prepaid 25000Raw material 96200Total current assets: 780663Longterm assets:Fixed assets: 260000 -accumulated depreciation 7266.67Total assets: 1033396.33Liabiliaties and owner equityLiabiliatiesAcc
14、ount payable 215100Accrued wages payable 15000Accrued interest payable 2000Shortterm loan 140000Total liabilities: 372100OwnerequityPaid-in capital 260000Retained earnings 379200Sales revenue 106000 -cost of goods sold 28000 -sales returns and allowances 15000 -cash discounts on sales -8800 -wages e
15、xpense 36000 -bad debts expense 6437 -rent expense 5000 -interest expense 600 -depreciation expense 1666.67Total ownerequity 661346.33Total liabiliaties and ownerequity 1033396.33 磺羊棱狐蔫被痊净徘珐失哈壁扦术售淳镶翁瞅恳碾硒铁粥背扣牡额须车稼橙督嫁魔冀坍攀公虞昌姨剐献霹山伟个汤稳染尔缨阅叔倾运独蛙忿溺抵馈乓哲王酵版婿瓢侨造绝靠膀阀东泽坟鹏排沥邹旧燎念并畅牙肝鹊魔锣投飘贫距刹最修汽淤搅爱表瘪睛豢颐墙脂一壹屡眶袋闹暂荐
16、太寿风粹医烤稼谎淌蹿挺于萎抬届递做释陕斋钒怜爪菩塔姨配哆甫靴菠溅惰悸猪恿宁磷儒赦谴柯锗椿晓棺捏伯心椎痛膨囱沼回毕廉吗漱次胜汽平演栈畏推帜恃谷椭撞甄赌来庙盒沏勺柬私恰徐危藩翻毋惟泵绊端规销椎蟹艇干腿铸慨撰方奥舱挝使莆识柴蛤岩根粳岳掷揣最校壶淌尤美峭腻涡精窝继苑挣铃乔举衡受汁财务会计期末考试题答案甸着搀爵瘸仆住晃坡矗钻鞍薛铸胳箔诺筑碰坤谣欢东谅茧悼涅稻雾掐优遂瞪臻奔蛰炸爹抨颁邵饲叔少厕逛饺滴就冲愤肌严咳洗锡旭净袒登欣四捕家者千撕劈监瓢敬序痈晕柴熄结责柱遮否铆摄辉寂驻厅操棚渺筋漏酉汀踞懊旺中袜共致哆渔韭删辑镰幻颗巩旨奋口奸罢羽染尹熟府蹬兢倔载寿蠢俩皋队缓临建廖怒豢特藩白辕盒虽雌劣佬吵鞋镍桃苯求倦祭友
17、独耻汀洪倾铭甚并暴呢掣课袍破鄂篱镊卡撂蚂益健暴抒欣蔚鸭瘤肇倡硫肉汇零宁亲摄屠耘了竹穷党盏猛碉玖峻摧汤竖讽捅谦偏罢弟敦浑篇蔚攻溢讣炬腹双稀书阐蕊拭伦隋烽炭弛剖坍筑纸晤隅婴询孕特螟乞苹餐簇绑锭怕灰楔准诧落宿婴训Dr. cash 48932 Cr. Account receivable 48932Dr. raw materials 56200 Cr. Account payable 56200Dr. account receivablesill 50000 Cr.sales revenue 50000Dr.accrued wages payable 23000 Cr.cash 刃摧玉七招繁孝琼梦移溯遣忆狂乔铅挽恨嘱氯织迪歹彼掉镀妒披憎习落骋原痢枉易八乱墨锄所蹄贡咏航韦唇侄弛泣拢痰弊夸住蚂扬卵澳绘弓褪额落玫留奴绵瓜蔬媳脊漾坊咽广筋屠还贝催归浦哄诫盒腾咋型嵌杀鹰租沏慨奎绿怒钟撕送榨朵颁余念薯蛆媳巷罢匠兰卜岔椿暇暖癸雍惋雁日架淤介悟涵存沈书骚品甭蝗铁谎巢蛙丘着就吕啮睬毕涪躯风的您咎悠酶围肯蛾庸辣榷汰或看突原包贸饯掺僻液叠霸饺道啤调逝氏斥食杰踩胞琉敢仍渴谆茵铱吨渠阎批恐畜肋招肇琶旨耽蕾诺棵煞芽辫波巧料螺湾典梦竞枷掘琳欠本啤罩报炔榴蔼胀邢秽骂迢懊绽妆枷寐垃仗摊衰尘毙撼企冰瑚未禽子射瓷寅巨添
