Chapter 5课后习题赵若寒 杨琬莹 邓凤兰 荆阳梅第一部分选择题1、In general terms,financial assetsappear in the balance sheet at:a.Face valueb.Current valuec.Costd.Estimated future sales valueA现值成本估计未来销售价值账面价值A B CD2、which of following practices contributesto efficient cash management?C a.Never borrow money — maintain a cash balance sufficient to make all necessary paymentsb.Record all cash receipts and cash payments atthe end of the month when reconciling the bank statementsc.Prepare monthly forecasts of planned cashreceipts,payments and anticipated cash balances upto a year in advanced.pay each bill as soon as the invoice arrives提前准备好每月预估计划的现金收入、支付和预期现金余额发票一到，就立即付款协调银行对账单的时候，在月末记录所有的现金收入和现金支付永远不要借钱——保持足够的现金余额来支付所有必要的款项ABCDA3、Each of the following measuresstrengthens internal control over cashreceipts except :a.The use of a petty cash fundb.preparation of a daily listing of all checksreceived through the mailc.The deposit of cash receipts in the bank ona daily basisd.The use of cash registersA零用备用金的使用每天进行银行现金收入的存款现金使用的登记BC D 每日通过邮件收到的支票清单的准备4.Puget Sound Co.sold marketable securities costing $80000 for $92000 cash.In the company's income statement and statementof cash flows,respectively,this will appear as:a.A $12000 gain and a $92000 cash receiptb.A $92000 gain and an $8000 cash receiptc.A $12000 gain and an $80000 cashreceiptd.A $92000 sale and a $92000 cash receipt A获得12000美元和80000的现金收据 BC D A 获得92000美元和80000的现金收据 获得92000美元和92000的现金收据获得12000美元和92000的现金收据有价证券成本是80000，获得的现金收据是92000，所以最终的收入获得是12000.5、Under the direct write-off method of accounting for uncollectible accounts:a.The current year uncollectible accountsexpense is less than the expense that would be Dunder the allowance approachb.The relationship between the current period netsales and current period uncollectible accountsexpense illustrates the matching principlec.The Allowance for Doubtful Accounts is debitedwhen specific accounts receivable are determinedto be worthlessd.Accounts receivable are not stated in thebalance sheet at net realization value,but at thebalance of the Accounts Receivable controlaccountA BCD当前年度的未收回的账目费用低于在津贴方法下的支出当前时期的净销售与当前时期的未收回的帐户费用之间的关系说明了匹配原则当特定的应收账款被确定为一文不值时，坏账准备就会被记入借方应收账款不是在在资产负债表中以净实现价值进行说明，但在应收账款控制账户的余额中6、October 1,2005,Coast Financial loaned Bart Corporation $300000,receiving in exchange a nine-month,12 percent note receivable.Coast ends its fiscal year on December 31 and makes adjusting entires to accrue interest earned on all notes receivable.The interest earned on the note receivable from Bart Corporation during 2005 will amount to:a.$9000 b.18000 c.$27000 d.$36000A2005年10月1日，公司收到一份期限为9个月，利息为12%的应收票据，所以到2005年底，只需计算3个月的应收利息，计算公式见右。

文字版解析300000*（3/12）*12%=9000数字版解析第二部分分录题Cash Balance According to the Accounting Recoods$1373Cash Balance According to the Bank Statement$2050Add Note and Interest Collected by Bank 495 Add Deposit of Oct.31 not recorded by bank 145$1868$2195Deduct:NSF Check$20Deduct Outstanding Checks:Check Printing3No.124 $15023 No.126 200 350Adjusted Balance Adjusted BalanceVally Co.Bank Reconciliation分标题一分标题一(1)Cash $ 495Other Expense $ 5Notes Receivable $ 500 (2)Accounts Receivable $20 Cash $20(3)Other Expense$3Cash $32.(1)The balance in the allowance account at the beginning of 2004: =$3200+$3200=$6400(2) (a)($530 000-$53 000)*1%=$4770Bad Debt Expense$4770Allowance for Doubtful Accounts $4770(b)$66000*10%=$6600$6600-$3200=$3400Bad Debt Expense$3400Allowance for Doubtful Accounts 3400(c)$6400-$3200=$3200Bad Debt Expense$3200Allowance for Doubtful Accounts1213.(1)The uncollectible accounts expense for 2004=$ 3600 + $ 1900 - $ 3400 = $2100The uncollectible accounts expense for 2005=$ 3000 + $ 1200 - $ 3600 = $6002(2)The customer collections for 2004=$ 250000 - ($ 83000 - $78000) – $ 1900 = $ 243100The customer collections for 2005=$ 250000 - ($ 74000 - $ 83000)–$ 1200 = $ 257800展示完毕。