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unearned revenue會計 在 コバにゃんチャンネル Youtube 的最讚貼文
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在unearned revenue會計這個討論中,有超過5篇Ptt貼文,作者Severine也提到1. 標題:Intel Earnings Beat Expectations. Why the Stock Is Sliding. 2. ... <看更多>
Unearned revenues definition including break down of areas in the definition. Analyzing the definition of key term often provides more ... ... <看更多>
#1. 預收收入 - MBA智库百科
預收收入(unearned revenue)預收收入是指尚未向購貨方提供產品或勞務之前及銷售尚未成立之前就己經收到的款項。預收收入一般通過“預收賬款”賬戶來進行核算, ...
#2. 常用會計科目表
常用會計科目表. 資產(Assets). 業主權益(Owner's Equity) ... 損益彙總(Income summary) ... 預收收入(Unearned revenue). 郵資費用(Postage expense).
#3. unearned revenue - 未獲收入 - 國家教育研究院雙語詞彙
未獲收入. unearned revenue. 以unearned revenue 進行詞彙精確檢索結果. 出處/學術領域, 英文詞彙, 中文詞彙. 學術名詞 會計學, unearned revenue, 未獲收入 ...
#4. Unearned Revenue Definition - Investopedia
Unearned revenue is money received by an individual or company for a service or product that has yet to be provided or delivered.
#5. CFA掃雷:如何區分Unearned Revenue和Prepaid Expense
預收帳款(Unearned revenue):說白了就是今天你先收到錢,之後你再發貨。如果從公司的角度出發,以今天為始點,現金增加,而預收帳款(負債:liability) ...
#6. Unearned revenue definition - AccountingTools
Unearned revenue is money received from a customer for work that has not yet been performed. It is essentially a prepayment for goods or ...
#7. Accrued revenue和unearned revenue有什么区别? - 知乎
Accrued revenue 应计收入。是指公司卖出了货物或提供了劳务,但还没收钱。从公司角度出发,以今天为起始点,Revenue增加,Accounts Receivable增加。
#8. Unearned Revenue - Definition, Accounting Treatment, Example
Unearned revenue, sometimes referred to as deferred revenue, is payment received by a company from its customers for products or services.
#9. 如何区分Unearned Revenue和Prepaid Expense - CFA扫雷
预收账款(Unearned revenue):说白了就是今天你先收到钱,之后你再发货。如果从公司的角度出发,以今天为始点,现金增加,而预收账款(负债:liability)增加。
#10. 會計科目中英對照及編碼
指依避險會計指定且為. 有效避險工具之金融資. 產,應以公平價值衡 ... 1185 應收退稅款income tax refund receivable ... unearned revenue. 2268 其他預收款other.
#11. 预收/应收收入傻傻分不清楚,A Level会计Revenue知识点了解下
问题2:Unearned Revenue (预收收入,亦称Prepaid Revenue)是不是Revenue? 问题3:Accrued Revenue(应计收入)算不算Revenue? 如果不是很确定且不能 ...
#12. 「重要會計用語中英對照」 要會計用語中英對照」 要會計用語 ...
Accounting income. 會計收益. 13. Accounting model. 會計模式 ... Accumulated (amortisation, interest, profit or loss) ... 1333 Unearned finance income.
#13. unearned service revenue 中文【某些英文會計術語的中文翻
某些英文會計術語的中文翻譯1.managerial accounting 2.monetary unit assumption 3.net income 4.net loss 5.proprietorship 6.retained earnings statement 7.common ...
#14. SaaS 創業者應該了解的關鍵指標:Deferred Revenue 遞延收入
但細看這些新創企業公布的年度財務報表,會發現幾乎都虧損連連;就連SaaS 新創IPO 的鼻祖、CRM 軟體龍頭Salesforce,也是到2017 年會計年度才轉虧為盈, ...
#15. 搜索结果_会计中的unearned revenues是什么意思? - 百度知道
unearned revenue 未实现的预收收益预收收入;未实现收入;未得收入预收收入(unearned revenue)是指款项本期已经收 ... 在会计里为什么unearned revenues 是一个负载??
#16. Unearned Revenue in Accounting: Definition & Examples
In accounting, unearned revenue is the revenue received by a company before the actual delivery of goods or services. Explore the definitions of...
#17. 調整分錄、結帳分錄與會計循環 - Arthur-Work
2.應計費用(accrued expenses): 已發生之費用, 至會計期間終了仍未支付, 例如本月員工薪資與電話費. 3.預收收入(unearned revenue): 顧客先支付現金, ...
#18. 會計科目中英對照及編碼
指依避險會計指定且為. 有效避險工具之金融資. 產,應以公平價值衡 ... 1185 應收退稅款income tax refund receivable ... unearned revenue. 2268 其他預收款other.
#19. 臺北醫學大學九十二學年度第學期期末考試試題紙- 系級科
Unearned Revenue. C). Accounts Receivable. Service Revenue. D) No adjusting entry is required. 9. 下列分錄對會計恆等式有何影響? Supplies Expense. Supplies.
#20. 未獲收入英文,會計學 - 三度漢語網
中文詞彙 英文翻譯 出處/學術領域 未獲收入 unearned revenue 【會計學】 未獲收益,遞延貸項 unearned income,deferred credits 【會計學】 未實現收入,應計所入 unrealized revenue,accrued revenue 【會計學】
#21. unearned revenue 中文 - 查查綫上辭典
unearned revenue 中文::未實現的預收收益…,點擊查查權威綫上辭典詳細解釋unearned revenue的中文翻譯,unearned revenue的發音,音標,用法和例句等。
#22. 流動負債- 维基百科,自由的百科全书
... Unearned Revenue, Deferred Income),這類融資是需要支付資金成本(利息),形式可能為現金、商品或者服務;長期借款將於一年內到期的部分,也應轉列為流動負債。
#23. 會計科目中英文對照表---負債類 - 兔老大の小冊子
其他預收款, Other unearned revenue. 銷項稅額, Sales tax payable. 應付營業稅, Sales tax payable. 長期負債. Long-Term liabilities.
#24. 100-200 - 會計及金融詞彙中英對照
中文 英文 參考 未清關貨物 bonded goods 漢英會計詞彙 未被市場消化的證券 undigested securities 漢英會計詞彙 未設定利息 unstated interest 漢英會計詞彙
#25. 中國文化大學101 學年度暑假轉學招生考試- 系組:會計學系二年級
科目: 會計學原理. 選擇題:(30%). 1. ( ) If unearned revenues are initially recorded in revenue accounts and have not all been earned.
#26. 為了要使收入和費用被記錄在正確的期間, 因此公司在會計期間 ...
Deferrals ( 遞延) :當原本預付的費用(1)Prepaid Expenses (預付費用) incurred (發生)或原本預收的收入earned (賺得)時必須調整。 (2)Unearned Revenues (預收收入) ...
#27. unearned revenue會計、會計項目表、會計科目代號在PTT ...
在unearned revenue會計這個討論中,有超過5篇Ptt貼文,作者Severine也提到1. 標題:Intel Earnings Beat Expectations. Why the Stock Is Sliding. 2.
#28. 指尚未提供財貨或勞務之前,即先收取現金並入帳的各種收入。
預收收入(Unearned Revenue). 指尚未提供財貨或勞務之前,即先收取現金並入帳的各種收入。 網路資源: 網站名稱. 網址. 知庫教育網89學年度四技二專推甄網頁 ...
#29. 東吳大學104 學年度轉學生(含進修學士班轉學生)招生考試試題
會計 學. 本科. 總分. 100 分. ※一律於答案卷上作答(題上作答不予計分),並 ... was credited to the liability account Unearned Service Revenue.
#30. Accounting 會計- Zuvio 校園話題
... 應付利息, Dividends payable 應付股利, Unearned revenue 預收收益, Unearned insurance 預收保險費, Unearned rent 預收租金, ▽Long-term ...
#31. 國立高雄大學一百學年度轉學招生考試試題(轉二年級)
科目:會計學原理 ... (a) Companies should recognize revenue in the accounting period in which it is earned. ... 7、Adjustments for unearned revenues:.
#32. B1092-會計學
At December 31, 2015, Dr. Yount had accounts receivable of Rp 70,000 and unearned revenue of Rp 10,000. On the accrual basis, how much was Dr. Yount's ...
#33. 會計科目(Account)
會計 科目可列為資產、負債、權益、負債、收入及費用,其中資產及費用屬借方,權益、負債及 ... 應收收益(Earned revenue receivable) ... 預收款項(unearned receipts)
#34. 遞延收入-負債認列 - 會計資訊系統-交流園地
例如:快遞公司從寄貨委託人到貨物送抵時間可能不超過3天,如果先記負債科目Unearned Revenue,等到貨物送抵再轉Revenue,可能造成會計記錄上的困擾與 ...
#35. unearned revenue在income statement是費用(expense)嗎?
unearned revenue 預付賬款是B/S裡面的科目啊。
#36. 323549.docx
應記基礎會計, Accrual-basis accounting, 預收收入, Unearned revenue. 現金基礎會計, Cash-basis accounting, 應計收入, Accrued revenues. 收入認列原則, Revenue ...
#37. 會計專有名詞 - Quizlet
會計 專有名詞 ... Comprehensive Income statement. 綜合損益表. Rent Expense. 租金費用. Statement of Equity. 權益變動表 ... Unearned Revenue. 預收收入.
#38. unearned service revenue 中文 - Boutia
unearned revenue 在income statement是費; unearned revenue是什么意思、發音和在線翻譯; unearned revenue 中文; 會計科目(Account); URR; unearned revenue.
#39. unearned revenue 中文 - Decas
預收收入(unearned revenue)預收收入是指尚未向購貨方提供產品或勞務之前及銷售 ... unearned income是什么意思? unearned income翻譯(中; 表3.9 中英對照會計科目表.
#40. What is Unearned Revenue? - YouTube
Unearned revenues definition including break down of areas in the definition. Analyzing the definition of key term often provides more ...
#41. Deferred Revenue (遞延收入),SaaS 創業者應該了解的關鍵指標
在傳統會計上,企業於財務報表中得以認列收入主要需滿足下列所有條件(此 ... 就是Deferred Revenue (遞延收入,或稱Unearned Revenue 預收收入);在 ...
#42. 碩士班招生考試 - 銘傳大學
會計 學試題 ... Unearned Revenue at December 31,2004? (20%) ... 交易目的證券在會計期末須用成本與市價孰低法來評價。 ( ) 5. 備供出售證券投資中的未實現持有損益, ...
#43. SQL - 國家教育研究院-會計學學術名詞 - SheetHub.com
unearned increment, 非經營增值. unearned profit, 未獲利益. unearned revenue, 未獲收入. unearned surplus, 非營業盈餘. unencumbered allotment, 未保留分配經費.
#44. Unearned revenue, 求指教(頁1) - 會計Accounting - 香港討論區
查看完整版本: Unearned revenue, 求指教. sowina 2019-12-18 17:57. 小妹唔識會計,請問如果我地預先收左客錢,但我2020年4月先提供到服務,我地financial year end ...
#45. 國立中央大學109 學年度碩士班考試入學試題
B. Timing differences between recognizing revenue and expenses and their cash ... 科目: 會計學. 本科考試可使用計算器,廠牌、功能不拘 ... B. Unearned Revenue.
#46. 預收收入 - 中文百科知識
預收收入(unearned revenue)是指款項本期已經收到,但產品或勞務尚未提供, ... 由於預收款項是隨著企業銷售交易的發生而發生的,註冊會計師應結合企業銷售交易對預收 ...
#47. 第13章流動負債與或有事項 - 政治大學
3. 若押金於退還時應加計利息,則應於會計年度結束時計算利息調整入帳。 七、 預收收益(Unearned Revenues or Payment received in advance) BE 13-5.
#48. 會計初學者#33 / 調整分錄/ 日記分錄/ 未入賬收入(Accounting ...
會計 初學者#33 / 調整分錄/ 日記分錄/ 未入賬收入(Accounting for Beginners #33 / Adjusting Entries / Journal Entries / Unearned Revenue ).
#49. 會計科目
預收收益(Unearned Revenues) : 指未提供財貨或勞務之前,已先行取得現金之收入; Cash received - recorded as liabilities before the revenue is earned ...
#50. B2191初級會計學
初級會計學 ... B) sales returns and allowances, sales revenue and inventory ... Rent Expense. Unearned Admissions Concessions Revenue. Revenue.
#51. EXERCISE 3 - note - 痞客邦
(c) accrued expense (accrued liability), or (d) accrued revenue (accrued ... mistakenly omitted adjusting entries for (a) unearned revenue ...
#52. Unearned Revenue|未实现收入_了解更多相关问答>> - 会计网
会计 网问答为您提供关于Unearned Revenue|未实现收入相关内容答疑,包含Unearned Revenue|未实现收入相关文章资讯与文档介绍、相关课程,以及相关Unearned Revenue|未 ...
#53. 氣候變遷 - 政府研究資訊系統GRB
關鍵字:會計盈餘;保守主義;季損益;時效性;穩健性. 3. 控制股東運用所得稅費用進行盈餘管理之研究. 計畫主持人: 蘇裕惠系統編號:PF10107-0769年度:101當年度 ...
#54. Accounting Terms
Financial Accounting Standards Board (FASB)財務會計準則委員會 ... Estimated Liaiblity for Premium 估計贈品負債. Unearned Warranty. Revenue.
#55. 2.3.1: 调整分录 I - 第 2 周:权责发生制会计方法和利润表
Video created by University of Pennsylvania for the course "财务会计概论(中文版)". ... And debit the unearned revenue liability to reduce the obligation, ...
#56. 會計科目中英對照2020.docx
1196, 未賺得融資收益, Unearned finance income. 1197, 應收帳款-關係人 ... value of non-current financial assets at fair value through profit or loss.
#57. 預收的英文是什麽- 英漢詞典 - 漢語網
預收收入[會計] revenue received in advance ; unearned revenue ; deferred revenue ; revenues collected in advance. 預收收益Prepayments by customers ; income ...
#58. Sheet1 - 中國科技大學
1, 中國科技大學 管理學院 會計系 專業英文詞彙 700ABC. 2. 3, 會計學專業英文詞彙 ... 217, 213, other unearned revenue, 其他預收款, N.
#59. 淡江大學109 學年度日間部轉學生招生考試試題
科目:會計學 ... 預收收入(Unearned revenue). 520. 940. 薪資費用(Salaries and wages expense). 1,860. 收入(Service revenue). 6,060. 保險費(Insurance expense).
#60. 什么是非劳动收入?(unearned revenue?) - tl80互动问答网
在很多情况下都会产生这种形式的收入,包括租赁合同的付款。一般来说,在接收方向买方提供所购商品或服务之前,从会计角度来看...
#61. 大同大學95學年度研究所碩士班入學考試試題
大同大學95學年度研究所碩士班入學考試試題. 考試科目:會計學. 所別:事業經營研究所 ... (5) Unearned Revenue has a balance of $900. Services for $300 received in.
#62. 何怡澄會計小考求解 - 政治大學板 | Dcard
你的Unearned Rent減少4,000代表你今年從Unearned Rent認列4,000到Rent Revenue。 因為UR是指過去先收現金的租金,所以你今年收到現金的租金就 ...
#63. 一,翻譯:10%
Income Statement. 二、選擇題:45% ... 帳冊的記載應符合(1)業主的指示(2)投資者及債權人的指示(3)一般公認會計原則(4)稅法規定。 ... Unearned Revenue 2,000.
#64. 预收收入_百度百科
预收收入(unearned revenue)是指款项本期已经收到,但产品或劳务尚未提供,企业尚未实现的收入。 ... 查看更多. 猜你关注. 广告. 猜你关注. 会计科目相关概念. 详情.
#65. 資管系會計學實習Ch11(3/9)
資管系會計學實習Ch11(3/9) ... Unearned revenue represents revenue that has: ... Nancy's Fabrics records sales revenue in an amount that includes the 6% ...
#66. 「重要會計用語中英對照」草案
投資關聯企業之會計. 12 Accounting income. 會計收益. 13 Accounting model. 會計模式. 14 Accounting period ... 1333 Unearned finance income. 未賺得融資收益.
#67. 二The Basic of Adjusting Entries ( 一) Adjusting Entries 調整分錄
國立成功大學101( 一) 初級會計學補充講義 一Timing Issue ( 一) Time Period ... 在尚未調整前, 負債科目(Unearned Revenue) 會被高估, 收入科目會被低估e.
#68. 政府之財務報導 - 行政院主計總處
所提供之會計訊息,應適切表達政府之業務與財務狀況、資金流量及施政績效,. 同時報告必須適時產生,以滿足使用 ... 與未賺得之收入(unearned revenues)有關之負債。
#69. 不負責任會計教學懶人包.pdf | Course Hero - Course Hero
View 不負責任會計教學懶人包.pdf from LIFE SCIENCE 7A at UCLA Community ... 可以分成四種類型: I. Unearned revenue : 白話來講,就是你已經 收到 你還沒 賺到 的 ...
#70. 遞延性商品 - Clementmagliocco
Refer to deferred income, deferred income tax liabilities, and etc. ... 避險之金融負債、應付票據、應付帳款、其他應付款項目之會計處理遞延 ...
#71. 預收貨款英文會計科目 - Touch Group
DOC 檔案網頁檢視. 2221 預收貨款Advance sales receipts 2222 預收收入Unearned revenue 2223 其他預收款Other advance receipts 223 一年內到期長期負債Long-term ...
#72. 轉寄 - 博碩士論文行動網
系所名稱: 會計資訊學系. 論文出版年: 2008. 語文別: 中文. 論文頁數: 63 ... While the difference in unearned revenue, prepaid expenses are not significant.
#73. 遞延性商品 - Euroeconomyconsulting
Deferred income 金融機構承作遞延(預付)型商品或服務之貸款業務,應於 ... 的關鍵數字,就是Deferred Revenue (遞延收入,或稱Unearned Revenue ...
#74. 會計高頻詞彙 - 台部落
會計 accountant 簿記bookkeeping 相關性Relevance 客觀性objectivity 可行性feasibility ... 應付賬款accounts payable; 預收收入unearned revenue ...
#75. BAFS glossary_July 2021.pdf - Education Bureau
gross profit on sales. 銷貨毛利 gross profit ratio. 毛利率 gross revenue. 總收益 gross sales. 銷貨總額 gross weight. 毛重 group accounts. 綜合會計;集團帳目.
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負債是債權人對資產的請求權,企業有提供資產、產品或服務來償還的責任. Accrued Liabilities. Unearned Revenue. Notes Payable. Accounts Payable. Liability
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Consolidated Statement of Comprehensive Income ... 告準則、香港會計準則及詮釋)及香港公認 ... of the receivable is recognised as unearned finance income.
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Unearned Revenue 7. Insurance Expense 4. Equipment 8. Taxes Payable ANSWER: 1. Owner's equity (OE) 2. Asset (A) 3. Liability(L) 4.
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The basis of property inherited from a decedent is generally one of the following: 預收收入預收收入(unearned revenue)預收收入是指尚未向購貨方提供產品或勞務之前 ...
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但後來又覺得subscription 會不會是unearned revenue. 因為整個contract 其實要6個月後才fulfil 雖然hardware 已經在customer 那但還有那六個月免費 ...
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會計 結算期. accounts payable. 應付款. accounts receivable. 應收款. accrual. 應計. accrual accounting. 應計累積法. accrual method. 應計法. accrued income.
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#97. How to Calculate Unearned Revenue - PocketSense
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unearned revenue會計 在 [試題] 何怡澄老師初級會計學一第一次期中考- 看板NCCU_Exam 的推薦與評價
課程名稱:初級會計學一
課程性質:必修
課程範圍:第一章到第三章
開課教師:何怡澄
開課學院:會計整開
開課系級:會計系
考試日期(年月日):2008/10/28
考試時限(Mins):2小時
試題本文:
Chapter1
ㄧ.Multiple Choices(30%,一題5分)
d1. A basic assumption of accounting that requires activities of an entity be
kept separate from the activities of its owner is referred to as the
a. stand alone concept.
b. monetary unit assumption.
c. corporate form of ownership.
d. economic entity assumption.
c2. Which of the following is not an advantage of the corporate form of
business organization?
a. Limited liability of stockholders
b. Transferability of ownership
c. Unlimited personal liability for stockholders
d. Unlimited life
b3. Revenues would not result from
a. sale of merchandise.
b. initial investment of cash by owner.
c. performance of services.
d. rental of property.
c4. A net loss will result during a time period when
a. assets exceed liabilities.
b. assets exceed owner's equity.
c. expenses exceed revenues.
d. revenues exceed expenses.
b5 . During the year 2008, Toronto Enterprises earned revenues of $45,000,
had expenses of $25,000, purchased assets with a cost of $5,000 and had owner
drawings of $3,000. Net income for the year is
a. $45,000.
b. $20,000.
c. $17,000.
d. $15,000.
c6. The Ryder’s Uptown Grill received a bill of $400 from the Erml
Advertising Agency. The owner, John Ryder, is postponing payment of the bill
until a later date. The effect on specific items in the basic accounting
equation is
a. a decrease in Cash and an increase in Accounts Payable.
b. a decrease in Cash and an increase in J. Ryder, Capital.
c. an increase in Accounts Payable and a decrease in J. Ryder, Capital.
d. a decrease in Accounts Payable and an increase in J. Ryder, Capital.
二.Matching Problems (70%,一題5分)
(一) Indicate in the space provided by each item whether it would appear on
the Income Statement (IS), Balance Sheet (BS), or Owner's Equity Statement
(OE):
1. Advertising Expense 4. Gray, Drawing (ending)
2. Notes Payable 5. Interest Revenue
3. Land 6. Meg Grayson, Capital
ANSWER:
1. IS 2. BS 3. BS 4. OE 5. IS 6. OE、BS
(二) Classify each of these items as an asset (A), liability (L), or owner’s
equity (OE).
1. Klein, Drawing 5. Service Revenue
2. Building 6. Prepaid Expense
3. Unearned Revenue 7. Insurance Expense
4. Equipment 8. Taxes Payable
ANSWER:
1. Owner’s equity (OE) 2. Asset (A) 3. Liability(L)
4. Asset (A) 5. Owner’s equity (OE) 6. Asset (A)
7. Owner’s equity (OE) 8. Liability (L)
Chapter2
ㄧ.Multiple Choices (40%,一題5分)
b1. Credits
a. decrease both assets and liabilities.
b. decrease assets and increase liabilities.
c. increase both assets and liabilities.
d. increase assets and decrease liabilities.
d2. A debit to an asset account indicates
a. an error.
b. a credit was made to a liability account.
c. a decrease in the asset.
d. an increase in the asset.
a3. A credit to a liability account
a. indicates an increase in the amount owed to creditors.
b. indicates a decrease in the amount owed to creditors.
c. is an error.
d. must be accompanied by a debit to an asset account.
c4. Able Company pays its employees twice a month, on the 7th and the 21st.
On June 21, Able Company paid employee salaries of $4,000. This transaction
would
a. increase owner’s equity by $4,000.
b. decrease the balance in Salaries Expense by $4,000.
c. decrease net income for the month by $4,000.
d. be recorded by a $4,000 debit to Salaries Payable and a $4,000 credit to
Salaries Expense.
d5. At January 31, 2008, the balance in Prieto Inc.’s supplies account was
$250. During February, Prieto purchased supplies of $300 and used supplies of
$400. At the end of February, the balance in the supplies account should be
a. $250 debit.
b. $350 credit.
c. $950 debit.
d. $150 debit.
a6. Tritan Company received a cash advance of $500 from a customer. As a
result of this event,
a. assets increased by $500.
b. owner’s equity increased by $500.
c. liabilities decreased by $500.
d. both a and b.
b7. Which of the following rules is incorrect?
a. Credits decrease the drawing account.
b. Debits increase the capital account.
c. Credits increase revenue accounts.
d. Debits decrease liability accounts.
d8. A trial balance will not balance if
a. a journal entry is posted twice.
b. a wrong amount is used in journalizing.
c. incorrect account titles are used in journalizing.
d. a journal entry is only partially posted.
二. Essay Questions (60%)
(一) Transactions for Ed Petry Company for the month of October are presented
below. Journalize each transaction and identify each transaction by number.
You may omit journal explanations. (48%,每題借方貸方各4分)
1. Invested an additional $40,000 cash in the business.
2. Purchased equipment costing $12,000 for $3,000 cash and the remainder
on credit.
3. Purchased supplies on account for $800.
4. Paid $1,000 for a one-year insurance policy.
5. Received $3,000 cash for services performed.
6. Paid wages to employees for $2,500.
(二) Use the information in (一) to answer the following questions.Supposed
the beginning balance of all accounts are zero. (12%,每題6分,沒計算過程給3分
)
1. What is the balance in Accounts Payable at October 31, 2008?
2. What is the balance in Owner’s Equity at October 31, 2008?
ANSWER:
(一)
1. Cash 40,000
E. Petry, Capital 40,000
2. Equipment 12,000
Cash 3,000
Accounts Payable 9,000
3. Supplies 800
Accounts Payable 800
4. Prepaid Insurance 1,000
Cash 1,000
5. Cash 3,000
Service Revenue 3,000
6. Wages Expense 2,500
Cash 2,500
(二)
1. Accounts Payable at October 31, 2008:
Beginning accounts payable $ 0
Purchases on account 9,000
Payments on account 800
Ending accounts payable $9,800
2. Owner’s Equity at October 31, 2008:
Beginning Owner’s Equity $ 0
Owner’s investment 40,000
Services Revenue 3,000
Wage Expense (2,500)
Ending Owner’s Equity $40,500
Chapter3
ㄧ.Multiple Choices (50%,一題5分)
b1. The matching principle matches
a. customers with businesses.
b. expenses with revenues.
c. assets with liabilities.
d. creditors with businesses.
d2. Adjusting entries are required
a. yearly.
b. quarterly.
c. monthly.
d. every time financial statements are prepared.
b3. Expenses incurred but not yet paid or recorded are called
a. prepaid expenses.
b. accrued expenses.
c. interim expenses.
d. unearned expenses.
a4. Unearned revenues are
a. received and recorded as liabilities before they are earned.
b. earned and recorded as liabilities before they are received.
c. earned but not yet received or recorded.
d. earned and already received and recorded.
d5. Accumulated Depreciation is
a. an expense account.
b. an owner's equity account.
c. a liability account.
d. a contra asset account.
d6. At March 1, 2008, Candy Inc. had supplies on hand of $500. During the
month, Candy purchased supplies of $1,200 and used supplies of $1,500. The
March 31 adjusting journal entry should include a
a. debit to the supplies account for $1,500.
b. credit to the supplies account for $500.
c. debit to the supplies account for $1,200.
d. credit to the supplies account for $1,500.
b7. Failure to prepare an adjusting entry at the end of a period to record an
accrued revenue would cause
a. net income to be overstated.
b. an understatement of assets and an understatement of revenues.
c. an understatement of revenues and an understatement of liabilities.
d. an understatement of revenues and an overstatement of liabilities.
c8. The revenue recognition principle dictates that revenue be recognized
in the accounting period
a. before it is earned.
b. after it is earned.
c. in which it is earned.
d. in which it is collected.
c9. Expenses paid and recorded as assets before they are used are called
a. accrued expenses.
b. interim expenses.
c. prepaid expenses.
d. unearned expenses.
d10. If the adjusting entry for depreciation is not made,
a. assets will be understated.
b. owner's equity will be understated.
c. net income will be understated.
d. expenses will be understated.
二. Essay Questions (50%)
(a) On September 1, paid rent on the track facility for three months,
$180,000.
(b) On September 1, sold season tickets for admission to the racetrack. The
racing season is year-round with 25 racing days each month. Season ticket
sales totaled $840,000.
(c) On September 1, borrowed $300,000 from First National Bank by issuing a
9% note payable due in three months.
(d) On September 5, schedules for 20 racing days in September, 25 racing days
in October, and 15 racing days in November were printed for $2,400.
Instructions
The following ledger accounts are used by the Ottawa Greyhound Park:
Accounts Receivable、 Prepaid Printing、 Prepaid Rent、Printing Expense、
Unearned Admissions Revenue、 Rent Expense、Admissions Revenue、Concessions
Revenue
For each transaction above,
(一) Prepare the general journal entry to record the above transactions (24%,
每題借方貸方各3分)
(二) Prepare any adjusting journal entries that should be made on September
30, the end of the fiscal year (26%,除a借方貸方各4分,其餘每題借方貸方各3分)
ANSWER:
(一)
(a) Journal Entry
Prepaid Rent 180,000
Cash 180,000
(b) Journal Entry
Cash 840,000
Unearned Admissions Revenue 840,000
(c) Journal Entry
Cash 300,000
Note Payable 300,000
(d) Journal Entry
Prepaid Printing 2,400
Cash 2,400
(二)
(a) Adjusting Entry
Rent Expense 60,000
Prepaid Rent 60,000
(b) Adjusting Entry
Unearned Admissions Revenue 70,000
Admissions Revenue 70,000
($840,000 ÷ 12 = $70,000)
(c) Adjusting Entry
Interest Expense 2,250
Interest Payable 2,250
($300,000 × .09 × 1 ÷ 12 = $2,250)
(d) Adjusting Entry
Printing Expense 800
Prepaid Printing 800
($2,400 × 20 ÷ 60 = $800)
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