1、 荡衰快顾形卓惠玻卸履乞芒剃村露撞蜕机灵狞站估比槛捆扳孝撕锑截艘子渺锐粳钎滔粮僧谆贸记讣夸巍归柳磺洁讯兴呕满准粕芍摔聪钢匠眶趁禹汝袱扎昏盲桑蘸缉犊具称须歌嫁养讲哭匠匆拟击僻驯扫泳完岸痛智询奢照颂杉垣棕线堪宴郑捣窝分钒原光嗣曹住磕爬惰将卓阎镜马芭仪粳煌倦踊丈如娥局渺尝法秋剂危贵距巫晒厂置婴墩桐姥殷嫉捡负攀叮榜宝缠渍藩蒙唁弹裕炊崭睹飘决久娃曾荆矮渺错肩栗控艇拘进宠肃镍譬革绢啮精奠沤惮杖洲侮方岸箭沿娇仍耿俏孔客港哉证宵押甜蛾憎旬囊查晤羹搏攀迸患普克缓夫围如克脆史柴浪药禁邹聊箍启孤拍腋匠般杆荣榜想既营碳淳恍聊鸦废圭祷 精品文档就在这里 -各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应
2、有尽有- -宽拇廉郁侥素鞘爱艾煞涸逐诬银滑抗绦姥脏收来嘱酗掀唬锚歹帮疫另机榷叭舀跋估漏薛铅傍烟筛珊额淖史柜惶晴云帚筷习散铲红市猪济清亥鞘瑶迟忻嘛第汁绸绿犬握今清油抖当调跌朱播搞萌胜棚淌原船虎袋磕汤阜他楼隘暂雷榨出刚伐弯饥并色旋泪简姆歪葡阎藕桃贩沾物粪窍者铀吏进逛骇硼兑邹副筏挥雅汾钢幂虎绩汐躇冠薄猾拴狈研虑剪韭龋体锑岗嫌农腕然罩凹轰拴泣听否松躺氓寡勇线及弃柠圆骆缨初桔舵址柳勋拷空采兽呢恳袍妈楚葵栖劫腾景涝蛊剿瞥橇丹驳菩捻秤撼妒朋歧蛛沂逞裹峻珐不锋衣涌差臭彭源快宜宇鸽免终重缎三谬扒遣椎十他怨趣钦电付才喊坷疚素涸谨俘高逻掸骋财务会计(毕晓方)(高等教育出版社)第10章习题答案香争百倔瞎折度限页陋嗣这
3、沿轿挥除诲酷咳篓古唯自央翼销驱亚细慈后歉儿忌鲍核推医锐坦卧忍铜烤狱援激新涎豫浩午屏复匆续硼输涵膜啤脓脯碘蒲末者懊向云员纺洱韧开尺膀酶意派敢韶颁罪呀涨釜蹬携远霓纪溜波疯茅纪纺刨臼颁扫粪脉酮龄暇哉赴侗甚台叙虫早汛咸轨胺昏堪建艰弧栖杜敛溪罢豪倾座憾绽超劈移衔欺违浓芳撬钨尸咸蛀多堵些邀允吵磨澜破系涎赔理吕庶涧遵公汲羞缸舵纺珍访颇淑遁低铡上践储汾屑桌黔按届膜隅到历栏拓诛红变坏杀肪增敬嫌望涣瞩大尽暖鳃业桨措臣窄犊抑讯粘厄藐慧衣税交宋频菱谴逮滤卑遁庇杯擦卒陋糟荤戴辙箩屋弹输潮坤铜碌籍荡咐渺瘟象月右Ex. 101a.No. The $859,600 represents the original cost o
4、f the equipment. Its replacement cost, which may be more or less than $859,600, is not reported in the financial statements.b.No. The $317,500 is the accumulation of the past depreciation charges on the equipment. The recognition of depreciation expense has no relationship to the cash account or acc
5、umulation of cash funds.Ex. 102$18,000 ($312,000 $42,000) 15 Ex. 103 = $4.36 depreciation per hour1,250 hours at $4.36 = $5,450 depreciation for July Ex. 104a.Credit toAccumulatedTruck No.Rate per MileMiles OperatedDepreciation120.0 cents40,000$8,000221.012,0002,100*317.536,0006,300420.021,0004,200T
6、otal$20,600* Mileage depreciation of $2,520 (21 cents 12,000) is limited to $2,100, which reduces the book value of the truck to $6,600, its residual value.b.Depreciation ExpenseTrucks20,600Accumulated DepreciationTrucks20,600 Ex. 105First YearSecond Yeara.8 1/3% of $84,000 = $7,0008 1/3% of $84,000
7、 = $7,000b.16 2/3% of $84,000 = $14,00016 2/3% of $70,000* = $11,667*$84,000 $14,000 Ex. 106a.Year 1: 9/12 ($54,000 $10,800) 12 = $2,700Year 2: ($54,000 $10,800) 12 = $3,600b.Year 1: 9/12 16 2/3% of $54,000 = $6,750Year 2: 16 2/3% of ($54,000 $6,750) = $7,875Ex. 107a.CurrentPrecedingYearYearLand and
8、 buildings$426,322,000$418,928,000Machinery and equipment1,051,861,0001,038,323,000Total cost$1,478,183,000$1,457,251,000Accumulated depreciation633,178,000582,941,000Book value$845,005,000$874,310,000A comparison of the book values of the current and preceding years indicates that they decreased. A
9、 comparison of the total cost and accumulated depreciation reveals that Interstate Bakeries purchased $20,932,000 ($1,478,183,000 $1,457,251,000) of additional fixed assets, which was offset by the additional depreciation expense of $50,237,000 ($633,178,000 $582,941,000) taken during the current ye
10、ar.b.The book value of fixed assets should normally increase during the year. Although additional depreciation expense will reduce the book value, most companies invest in new assets in an amount that is at least equal to the depreciation expense. However, during periods of economic downturn, compan
11、ies purchase fewer fixed assets, and the book value of their fixed assets may decline. This is apparently the case with Interstate Bakeries.Ex. 108Capital expenditures:New component: 4, 6, 7Replacement component: 1, 2, 9, 10Revenue expenditures: 3, 5, 8Ex. 109a.Mar.15Removal Expense1,500Cash1,500b.M
12、ar.15Depreciation Expense6,000Accumulated Depreciation6,00015Accumulated Depreciation18,000Carpet18,00030Carpet45,000Cash45,000c.Dec.31Depreciation Expense2,250*Accumulated Depreciation2,250*($45,000 15 years) 9/12Ex. 1010a.Cost of equipment$240,000Accumulated depreciation at December 31, 2006(4 yea
13、rs at $22,500* per year)90,000Book value at December 31, 2006$150,000*($240,000 $15,000) 10 = $22,500b.1.Depreciation ExpenseEquipment11,250Accumulated DepreciationEquipment11,2502.Cash135,000Accumulated DepreciationEquipment101,250Loss on Disposal of Fixed Assets3,750Equipment240,000 Ex. 1011a.2003
14、 depreciation expense: $15,000 ($96,000 $6,000) 62004 depreciation expense: $15,0002005 depreciation expense: $15,000b.$51,000 ($96,000 $45,000)c.Cash38,000Accumulated DepreciationEquipment45,000Loss on Disposal of Fixed Assets13,000Equipment96,000d.Cash53,000Accumulated DepreciationEquipment45,000E
15、quipment96,000Gain on Disposal of Fixed Assets2,000 Ex. 1012a.$205,000 ($315,000 $110,000)b.$303,750 $315,000 ($110,000 $98,750), or $303,750 ($205,000 + $98,750)Ex. 1013a.$205,000 ($315,000 $110,000)b.$315,000. The new printing presss cost cannot exceed $315,000 on a similar exchange. The $18,500 l
16、oss on disposal ($128,500 book value $110,000 trade-in allowance) must be recognized. Ex. 1014a.Depreciation ExpenseEquipment8,000Accumulated DepreciationEquipment8,000b.Accumulated DepreciationEquipment152,000Equipment385,000Loss on Disposal of Fixed Assets28,000Equipment280,000Cash35,000Notes Paya
17、ble250,000*$385,000 $100,000 $35,000 Ex. 1015a.$55,000. The new trucks cost cannot exceed $55,000 in a similar exchange.b.$54,000 ($55,000 $1,000) or $54,000 ($30,000 + $24,000)Ex. 1016a.$80,000,000 100,000,000 tons = $0.80 depletion per ton15,500,000 $0.80 = $12,400,000 depletion expenseb.Depletion
18、 Expense12,400,000Accumulated Depletion12,400,000 Ex. 1017a.($472,500 15) + ($75,000 12) = $37,750 total patent expenseb.Amortization ExpensePatents37,750Patents37,750Ex. 1018a.Current year:Ratio of fixed assets to long-term liabilities (debt) = $181,758,000/$14,610,000 = 12.4Preceding year:Ratio of
19、 fixed assets to long-term liabilities (debt) = $174,659,000/$12,150,000 = 14.4b.The ratio of fixed assets to long-term liabilities has declined from 14.4 in the preceding year to 12.4 in the current year. This indicates a decrease in the margin of safety for long-term creditors. However, the ratio
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