还是英文的.做得好的,分数不是问题,1.ThefollowingarethesummarizedtransactionsofDr.D.D.Sanchez,adentist,for20X1,herfirstyearinpractice.a.Acquiredequipmentandfurniturefor$78,000.Itsexpectedusefullifeissixyears.Dr.Sa

Question

还是英文的.做得好的,分数不是问题,
1.The following are the summarized transactions of Dr.D.D.Sanchez,a dentist,for 20X1,her first year in practice.
a.Acquired equipment and furniture for $78,000.Its expected useful life is six years.Dr.Sanchez will use straight-line depreciation,assuming zero terminal disposal value.
b.Fees collected $81,000.These fees included $ 2,000 paid in advance by some patients on December 31,20X1.
c.Rent is paid at the rate of $500 monthly,payable quarterly on the 25th of March,June,September,and December for the following quarter.Total disbursements during 20X1 for rent were $7,500 including an initial payment on January 1.
d.Fees billed but uncollected,December 31,20X1,$20,000.
e.Utilities expense paid in cash,$700.Additional utility bills unpaid at December 31,20X1,$100.
f.Salary expense for dental assistance and secretary,$16,000 paid in cash.In addition,$1,000 was earned but unpaid on December 31,20X1.
Dr.Sanchez may elect either the cash basis or the accrual basis of measuring income for income tax purpose,provided that she uses it consistently in subsequent years.Under either alternative,the original cost of the equipment and furniture must be written off over its 6-year useful life rather than being regarded as a lump-sum expense in the first year.
Prepare income statement for the year on both the cash and accrual bases,using one column for each basis.
Which basis do you prefer as a measure of Dr.Sanchez’s performance?Why?What do you think is the justification for the government’s allowing the use of the cash basis for income tax purpose?
2.Kellogg Company produces breakfast cereals and other food products.Its quarterly report included the following items at July 1,2006 (in millions of dollars):
Accrued liabilities $ 681.7
Cash and cash equivalents 315.1
Total stockholders’ equity b
Total liabilities c
Long-term liabilities 4,507.0
Net sales 2,773.9
Accounts receivable 1,057.4
Common stock 173.2
Inventories a
Accounts payable 2,317.8
Property,net of accumulated depreciation 2,661.6
Retained earnings 1,995.8
Other assets 6,141.3
Other liabilities 1,219.6
Total assets 10,895.1
Prepare a condensed balance sheet including amounts for
a.Inventory
b.Total stockholder’s equity
c.Total liabilities
不是需要翻译成中文,麻烦直接做题.

Answer 1

有意思的,我先做第二道吧,第二道简单,
a=10895.1-(315.1+1057.4+2661.6+6141.3)=791.7
c=1219.6+681.7+4507+2317.8+1219.6= 9945.7
b=10895.1-9945.7=949.4
补充,悲剧了,第一道题目写了太多被系统送去审核了,估计又没了,只好简单写一下结果
收付实现制
收入=81000
费用=102200
利润=-21200
权责发生制
收入=81000-2000+20000=99000
费用=13000+6000+700+100+17000=36800
利润=99000-36800 = 62200
推荐权责发生制.