黄色青青兔免费视频_ -|五例├常德二手车
淘宝减肥药排行榜十强
只推淘宝安全有效的减肥药

当前位置:黄色青青兔免费视频 > 减肥产品

黄色青青兔免费视频

时间:2020-06-05 17:26  编辑:普陀山旅游攻略

黄色青青兔免费视频

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

非官新图网址:方ttph://ww.lw4damp.cosm/l42/d-------------------------------------------------------图模开式:抗模对式开格式图:AMP地 图 v名reuss写实模开式图格:式AMP地 名 r图aleims生存式开模图格式m:ap 图地名 ursvival清夫道模式开格式:图mp a地图名 sacveneg------------------------------------------------于新地图的安关:将装压解后地的图.pkv文件存在放:lfte4 D aed2\ efl4tedda 2\addos目n下(录意:注是eLt 4 fead 2D目录下主的面lef4tedad2录)。目代材质一包ttph/:u./151.omcfile//f2776d3dad-----------------------------------------------------------地图:reAanof th eeaDd 2v5【亡竞死技】场类:别作合写/实对抗//存生/清道 夫/55地:址tht:p//www.4dlams.cpom/deatils.hp?fplie=3517下载:ttp://h.8.121.1223/4ldjs/ranae_28001053_71-L45D2.zip压缩大包:小9.04M 5图文地件名j:asren2.vpak 方官更新期:日2010.500.8运行命令:am psjarea201n_town地图4: eblwo地址:htpt://.11u5c.mo/fielf42a/bd25aa压包大缩小:27.66M地图文 名:件4beolwv.pk官方更新日:2期00.13.100运行命令:mapl d42_b4elwo图地:dade cit2y 1v8【死亡城之】2别:类作/写实/合对/生抗存清道夫/6/ 地6:htt址p//w:w.w4dmalp.somc/dteils.phap?ilef4=571下:载htp:t/8/2..12.1123/4l/ddadeict2_1y10180_547-14D2.Lizp缩压大包小:11.87M0图文件地:d名adeict2.vypk官更新方日:期01021..018运行令命ma:pl4d _de2daicty1_ri0ervside地图:Freeze rBunr v【冰2火】与类:合作别/写/对抗 6/6实地:h址tpt:/ww/.lwd4ams.pcm/odteils.pah?pfile=4457载下http://:82.121.13.2l4//fd_2303b014_475-LD42z.ip压包大小缩21:.122M地图件文:fb名.pvk方更新官期日2:00.03123.运命令行:mp al42d_iwn1地:2图 vie leesy l42 Vd (2infla【恶魔)之】类瞳:合别/作实/对抗写 66/地址:htt://pww.wld4amspc.mo/dtealsiphp?fi.el4634=载:http:下/8/..122.112/3ld4/evil2yese_70011146_43L4-D2zi.p压缩包小: 6大.32M3B官方新日期更2:01-10-170地名图:2e称vleieys.pvk运行令命:apm ee_012_eddlabyegignnig地图:City 1 v3.7 21【号城市7】类别:作/合写实/抗对5 5/地址:thpt/:/wwwl.4madsp.co/mdetali.php?sife=50l55下载h:tpt/:/.82.1211.3/24l/cityd1l742d_30060_51505L-4D2.zip压缩大小:包4.87M8 地文图件:ci名t1yl7d2.4pkv 官更新日方期20:1006..03行运命:令ma p4dl_c2tyi1_710地图F:ortN eoss vi【1堡】垒类:合作/写实/别对 抗/33地址:htpt/:www/l4d.apm.scmod/teils.ahp?pfie=47l80载:http下/:/.821.21.132/l4dn/esosi01_31004_780L4-D2.zip缩压大小:10包.962M地文图名件noesi:s.pk v官更方新期日20:01.30.10运命令行:am lp4dno_1e地图:Diseraperc edRu x 3.2 【V摩大厦天极版】终类别合:/写作/实对抗生存//清夫 道4/4地址:htt

0omitted).

Administrativeexpense

Officers’salaries

Depreciationofofficefurnitureandequipment

Costofgoodssold

Rentalrevenue

Sellingexpense

Transportation-out

Salescommissions

Depreciationofsalesequipment

Sales

Incometax

Interestexpense

,900

3,960

63,570

17,230

2,690

7,980

6,480

96,500

7,580

1,860

Instructions

(a)Prepareanincomestatementfortheyear2010usingthemultiple-stepform.Commonsharesoutstandingfor2010total40,550(000omitted).

(b)Prepareanincomestatementfortheyear2010usingthesingle-stepform.

(c)Whichonedoyouprefer?Discuss.

P5-3(BalanceSheetAdjustmentandPreparation)TheadjustedtrialbalanceofEastwoodCompanyandotherrelatedinformationfortheyear2010arepresentedonthenextpage.

Additionalinformation:

1.TheLIFOmethodofinventoryvalueisused.

2.Thecostandfairvalueofthelong-terminvestmentsthatconsistofstocksandbondsisthesame.

3.TheamountoftheConstructionWorkinProgressaccountrepresentsthecostsexpendedtodateonabuildingintheprocessofconstruction.(Thecompanyrentsfactoryspaceatthepresenttime.)Thelandonwhichthebuildingisbeingconstructedcost,000,asshowninthetrialbalance.

4.Thepatentswerepurchasedbythecompanyatacostof,000andarebeingamortizedonastraight-linebasis.

5.Oftheunamortizeddiscountonbondspayable,,000willbeamortizedin2011.

6.Thenotespayablerepresentbankloansthataresecuredbylong-terminvestmentscarriedat0,000.Thesebankloansareduein2011.

7.Thebondspayablebearinterestat8%payableeveryDecember31,andaredueJanuary1,2021.

8.600,000sharesofcommonstockofaparvalueofwereauthorized,ofwhich500,000shareswereissuedandoutstanding.

Instructions

PrepareabalancesheetasofDecember31,2010,sothatallimportantinformationisfullydisclosed.

Week4Cashandreceivables

E7-5(RecordSalesGrossandNet)OnJune3,BoltonCompanysoldtoArquetteCompanymerchandisehavingasalepriceof,000withtermsof2/10,n/60,f.o.b.shippingpoint.Aninvoicetotaling,termsn/30,wasreceivedbyArquetteonJune8fromJohnBoothTransportServiceforthefreightcost.OnJune12,thecompanyreceivedacheckforthebalanceduefromArquetteCompany.

Instructions

(a)PreparejournalentriesontheBoltonCompanybookstorecordalltheeventsnotedaboveundereachofthefollowingbases.

(1)Salesandreceivablesareenteredatgrosssellingprice.

(2)Salesandreceivablesareenteredatnetofcashdiscounts.

(b)Preparethejournalentryunderbasis2,assumingthatArquetteCompanydidnotremitpaymentuntilJuly29.

P7-2(Bad-DebtReporting)Presentedbelowareaseriesofunrelatedsituations.

1.HalenCompany’sunadjustedtrialbalanceatDecember31,2010,includedthefollowingaccounts.

Allowancefordoubtfulaccounts

Netsales

Debit

,000

Credit

,200,000

HalenCompanyestimatesitsbaddebtexpensetobe1.5%ofnetsales.Determineitsbaddebtexpensefor2010.

2.AnanalysisandagingofStuartCorp.accountsreceivableatDecember31,2010,disclosedthefollowing.

Amountsestimatedtobeuncollectible

Accountsreceivable

Allowancefordoubtfulaccounts(perbooks)

0,000

1,750,000

125,000

WhatisthenetrealizablevalueofStuart’sreceivablesatDecember31,2010?

3.ShoreCo.providesfordoubtfulaccountsbasedon3%ofcreditsales.Thefollowingdataare

availablefor2010.

Creditsalesduring2010

Allowancefordoubtfulaccounts1/1/2010

Collectionofaccountswrittenoffinprioryears

(customercreditwasreestablished)

Customeraccountswrittenoffasuncollectibleduring2010

,400,000

17,000

8,000

30,000

WhatisthebalanceintheAllowanceforDoubtfulAccountsatDecember31,2010?

4.Attheendofitsfirstyearofoperations,December31,2010,DardenInc.reportedthefollowinginformation.

Accountsreceivable,netofallowancefordoubtfulaccounts

Customeraccountswrittenoffasuncollectibleduring2010

Baddebtexpensefor2010

0,000

24,000

84,000

WhatshouldbethebalanceinaccountsreceivableatDecember31,2010,beforesubtractingthe

allowancefordoubtfulaccounts?

5.ThefollowingaccountsweretakenfromBullockInc.’strialbalanceatDecember31,2010.

Netcreditsales

Allowancefordoubtfulaccounts

Accountsreceivable

Debit

,000

310,000

Credit

0,000

Ifdoubtfulaccountsare3%ofaccountsreceivable,determinethebaddebtexpensetobereportedfor2010.

Instructions

Answerthequestionsrelatingtoeachofthefiveindependentsituationsasrequested.

Week5-6Inventories

E8-17(FIFOandLIFO—PeriodicandPerpetual)ThefollowingisarecordofCannondaleCompany’stransactionsforBostonTeapotsforthemonthofMay2010.

Instructions

(a)Assumingthatperpetualinventoriesarenotmaintainedandthataphysicalcountattheendofthemonthshows510unitsonhand,whatisthecostoftheendinginventoryusing(1)FIFOand(2)LIFO?

(b)Assumingthatperpetualrecordsaremaintainedandtheytieintothegeneralledger,calculatetheendinginventoryusing(1)FIFOand(2)LIFO.

E9-4(Lower-of-Cost-or-Market—JournalEntries)DoverCompanybeganoperationsin2010anddetermined

itsendinginventoryatcostandatlower-of-cost-or-marketatDecember31,2010,andDecember

31,2011.Thisinformationispresentedbelow.

12/31/10

12/31/11

Cost

6,000

410,000

Lower-of-Cost-or-Market

2,000

390,000

Instructions

(a)PreparethejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatlower-of-cost-or-market,andaperpetualinventorysystem(directmethod)isused.

(b)PreparejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatcostandanallowanceaccountisadjustedateachyear-endunderaperpetualsystem.

(c)Whichofthetwomethodsaboveprovidesthehighernetincomeineachyear?

Week9-10Property,Plant,andEquipment

P10-8(NonmonetaryExchanges)HolyfieldCorporationwishestoexchangeamachineusedinitsoperations.Holyfieldhasreceivedthefollowingoffersfromothercompaniesintheindustry.

1.DorsettCompanyofferedtoexchangeasimilarmachineplus,000.(Theexchangehascommercialsubstanceforbothparties.)

2.WinstonCompanyofferedtoexchangeasimilarmachine.(Theexchangelackscommercialsubstanceforbothparties.)

3.ListonCompanyofferedtoexchangeasimilarmachine,butwanted,000inadditiontoHolyfield’smachine.(Theexchangehascommercialsubstanceforbothparties.)

Inaddition,HolyfieldcontactedGreeleyCorporation,adealerinmachines.Toobtainanewmachine,Holyfieldmustpay,000inadditiontotradinginitsoldmachine.

Instructions

Foreachofthefourindependentsituations,preparethejournalentriestorecordtheexchangeonthebooksofeachcompany.

E11-2(Depreciation—ConceptualUnderstanding)HasselbackCompanyacquiredaplantassetatthebeginningofYear1.Theassethasanestimatedservicelifeof5years.Anemployeehasprepareddepreciationschedulesforthisassetusingthreedifferentmethodstocomparetheresultsofusingonemethodwiththeresultsofusingothermethods.Youaretoassumethatthefollowingscheduleshavebeencorrectlypreparedforthisassetusing(1)thestraight-linemethod,(2)thesum-of-the-years’-digitsmethod,and(3)thedouble-declining-balancemethod.

Instructions

Answerthefollowingquestions.

(a)Whatisthecostoftheassetbeingdepreciated?

(b)Whatamount,ifany,wasusedinthedepreciationcalculationsforthesalvagevalueforthisasset?

(c)WhichmethodwillproducethehighestchargetoincomeinYear1?

(d)WhichmethodwillproducethehighestchargetoincomeinYear4?

E11-17(Impairment)AssumethesameinformationasE11-16,exceptthatPujolsintendstodisposeoftheequipmentinthecomingyear.Itisexpectedthatthecostofdisposalwillbe,000.

Instructions

(a)Preparethejournalentry(ifany)torecordtheimpairmentoftheassetatDecember31,2010.

(b)Preparethejournalentry(ifany)torecorddepreciationexpensefor2011.

(c)TheassetwasnotsoldbyDecember31,2011.Thefairvalueoftheequipmentonthatdateis,100,000.Preparethejournalentry(ifany)necessarytorecordthisincreaseinfairvalue.Itisexpectedthatthecostofdisposalisstill,000.

Week12Intangibleassets

E12-4(IntangibleAmortization)PresentedbelowisselectedinformationforPalmieroCompany.

1.PalmieropurchasedapatentfromVaniaCo.for,500,000onJanuary1,2008.Thepatentisbeingamortizedoveritsremaininglegallifeof10years,expiringonJanuary1,2018.During2010,Palmierodeterminedthattheeconomicbenefitsofthepatentwouldnotlastlongerthan6yearsfromthedateofacquisition.Whatamountshouldbereportedinthebalancesheetforthepatent,netofaccumulatedamortization,atDecember31,2010?

2.PalmieroboughtafranchisefromDoughertyCo.onJanuary1,2009,for0,000.ThecarryingamountofthefranchiseonDougherty’sbooksonJanuary1,2009,was0,000.Thefranchiseagreementhadanestimatedusefullifeof30years.BecausePalmieromustenteracompetitivebiddingattheendof2018,itisunlikelythatthefranchisewillberetainedbeyond2018.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

3.OnJanuary1,2008,Palmieroincurredorganizationcostsof5,000.Whatamountoforganizationexpenseshouldbereportedin2010?

4.PalmieropurchasedthelicensefordistributionofapopularconsumerproductonJanuary1,2010,for0,000.Itisexpectedthatthisproductwillgeneratecashflowsforanindefiniteperiodoftime.Thelicensehasaninitialtermof5yearsbutbypayinganominalfee,Palmierocanrenewthelicenseindefinitelyforsuccessive5-yearterms.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

Instructions

Answerthequestionsaskedabouteachofthefactualsituations.

E12-10(AccountingforPatents)During2007,ThompsonCorporationspent0,000inresearchanddevelopmentcosts.Asaresult,anewproductcalledtheNewAgePianowaspatented.ThepatentwasobtainedonOctober1,2007,andhadalegallifeof20yearsandausefullifeof10years.Legalcostsof,000relatedtothepatentwereincurredasofOctober1,2007.

Instructions

(a)Preparealljournalentriesrequiredin2007and2008asaresultofthetransactionsabove.

(b)OnJune1,2009,Thompsonspent,400tosuccessfullyprosecuteapatentinfringementsuit.Asaresult,theestimateofusefullifewasextendedto12yearsfromJune1,2009.Preparealljournalentriesrequiredin2009and2010.

(c)In2011,Thompsondeterminedthatacompetitor’sproductwouldmaketheNewAgePianoobsoleteandthepatentworthlessbyDecember31,2012.Preparealljournalentriesrequiredin2011and2012.

Week13Contingenciesanddebtclassification

E13-4(RefinancingofShort-TermDebt)OnDecember31,2010,SantanaCompanyhas,000,000ofshort-termdebtintheformofnotespayabletoGoldenStateBankduein2011.OnJanuary28,2011,SantanaentersintoarefinancingagreementwithGoldenthatwillpermitittoborrowupto60%ofthegrossamountofitsaccountsreceivable.Receivablesareexpectedtorangebetweenalowof,000,000inMaytoahighof,000,000inOctoberduringtheyear2011.Theinterestcostofthematuringshort-termdebtis15%,andthenewagreementcallsforafluctuatinginterestrateat1%abovetheprimerateonnotesduein2015.Santana’sDecember31,2010,balancesheetisissuedonFebruary15,2011.

Instructions

PrepareapartialbalancesheetforSantanaatDecember31,2010,showinghowits,000,000ofshorttermdebtshouldbepresented,includingfootnotedisclosure.

Week14BondsPayable

E14-5(EntriesforBondTransactions—Effective-Interest)AssumethesameinformationasinE14-4,exceptthatForemanCompanyusestheeffective-interestmethodofamortizationforbondpremiumordiscount.Assumeaneffectiveyieldof9.7705%.InstructionsPreparethejournalentriestorecordthefollowing.(Roundtothenearestdollar.)

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandrelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.

【E14-4(EntriesforBondTransactions—Straight-Line)ForemanCompanyissued0,000of10%,20-yearbondsonJanuary1,2011,at102.InterestispayablesemiannuallyonJuly1andJanuary1.ForemanCompanyusesthestraight-linemethodofamortizationforbondpremiumordiscount.

Instructions

Preparethejournalentriestorecordthefollowing.

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandtherelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.】

P14-1(AnalysisofAmortizationScheduleandInterestEntries)Thefollowingamortizationandinterestschedulereflectstheissuanceof10-yearbondsbyCapuletCorporationonJanuary1,2004,andthesubsequentinterestpaymentsandcharges.Thecompany’syear-endisDecember31,andfinancialstatementsarepreparedonceyearly.

Instructions

(a)Indicatewhetherthebondswereissuedatapremiumoradiscountandhowyoucandetermine

thisfactfromtheschedule.

(b)Indicatewhethertheamortizationscheduleisbasedonthestraight-linemethodortheeffectiveinterestmethodandhowyoucandeterminewhichmethodisused.

(c)Determinethestatedinterestrateandtheeffectiveinterestrate.

(d)Onthebasisofthescheduleabove,preparethejournalentrytorecordtheissuanceofthebondsonJanuary1,2004.

(e)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2004.(InterestispaidJanuary1.)

(f)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2011.CapuletCorporationdoesnotusereversingentries.

Week15Stockholders’Equity

E15-9(CorrectingEntriesforEquityTransactions)DavisonInc.recentlyhiredanewaccountantwithextensiveexperienceinaccountingforpartnerships.Becauseofthepressureofthenewjob,theaccountantwasunabletoreviewwhathehadlearnedearlieraboutcorporationaccounting.Duringthefirstmonth,hemadethefollowingentriesforthecorporation’scapitalstock.

Instructions

Onthebasisoftheexplanationforeachentry,preparetheentriesthatshouldhavebeenmadeforthecapitalstocktransactions.

P15-9(Stockholders’EquitySectionofBalanceSheet)ThefollowingisasummaryofallrelevanttransactionsofVicarioCorporationsinceitwasorganizedin2010.

In2010,15,000shareswereauthorizedand7,000sharesofcommonstock(parvalue)wereissuedatapriceof.In2011,1,000shareswereissuedasastockdividendwhenthestockwassellingfor.Threehundredsharesofcommonstockwereboughtin2012atacostofpershare.These300sharesarestillinthecompanytreasury.

In2011,10,000preferredshareswereauthorizedandthecompanyissued5,000ofthem(0parvalue)at3.Someofthepreferredstockwasreacquiredbythecompanyandlaterreissuedfor,700morethanitcostthecompany.

Thecorporationhasearnedatotalof0,000innetincomeafterincometaxesandpaidoutatotalof2,600incashdividendssinceincorporation.

Instructions

Preparethestockholders’equitysectionofthebalancesheetinproperformforVicarioCorporationasofDecember31,2012.Accountfortreasurystockusingthecostmethod.

  中新网8月1日电 据外媒报道,当地时间7月31日,美国军方官员表示,一架美军战斗机在加州死亡谷国家公园一座海军航空站附近坠毁,致附近瞭望台的7名游客受伤,飞行员生死未卜。

  报道称,加州勒穆尔(Lemoore)海军航空站的发言人波克(Lydia Bock)表示,事故战机为美国海军单人座F/A-18E超级大黄蜂战斗机,当时正在进行例行军事训练。

  波克表示,这架战机于太平洋夏令时间早上10时左右坠毁。搜救团队已抵达坠机现场。她说:“目前飞行员的情况还不清楚。”

  这架海军战斗机在美国加州著名的死亡谷国家公园坠毁。据悉,美国的空军常会在该公园西部入口附近的彩虹峡谷进行飞行训练。摄影师和航空爱好者甚至可以从附近的瞭望台看到飞行员的面部表情。

  公园发言人泰勒说,救护车已被派往坠机现场附近,初步报告显示,有7名在瞭望台上的游客受了轻伤,但尚不清楚是否有人被送医院接受进一步治疗。

  据目击者卡塞尔说,飞机坠毁后,他的父亲开车到达出事地点,看到一个巨大的黑色烧焦痕迹,飞机的碎片散落在停车场和瞭望台之间。

。

  近日,美军入伍事务司令部的备忘录称,之前在新冠病毒测试中呈阳性的申请者将不被允许在军队服役。根据美国媒体《军事时报》报道,美国国防部已经核实了这份备忘录的真实性。

  备忘录还列出疑似和确诊新冠肺炎申请人的处理准则,在全美65个军队入口处理站,申请者将接受体温检测,询问症状以及感染者接触史。

  该规定只适用于新冠肺炎康复者,其他有病毒性、非慢性病史的申请人允许参军。

【编辑:吉翔】

小学语文考试作文写作小窍门

一、标题书写要规范

1.正标题

(1)字数少时。写在第一行的中间。如果只有两个字。两个字的中间空两个字格。

(2)字数较多时,前面空4个字格。

2.副标题

比正标题缩进两个字格,写在破折号后。

3.小标题

如果有小标题,要独占一行写在中间。

同步练习

翻看一下自己以前的作文本,看是否存在标题书写不规范的情况。

二、关键“部位”要特别用心

一篇文章的题目、开头、结尾、过渡句。是阅卷老师特别上眼的“部位”,也是为你争取印象分、感情分的关键“部位”,要注意:

用心把这几个地方写精彩,坚决避免错别字、病句;

用心为这几个地方“美美容”,尽缝不出现涂抹、修改现象。

特别提示

有的同学在写自命题作文时,喜欢先写文章。打算最后把题目加上去。结果最后匆忙交卷,忘记或来不及写题目,使文章成了“无头鬼”,多冤呐。

三、标点要规范

I.常见标点问题:

(I)标点符号“点到为止”,全是小点点。

(2)过多地使用逗号。有的同学在一个自然段里从头至尾一逗到底。

(3)为了加强文章的语气,乱用感叹号。

(4)结尾处乱用省略号。

2.标点符号的规范使用。

(I)逗号、句号、顿号、分号、冒号、问号和感叹号。

占一个字格,写在字格的左下角,尾随句子后边;不能出现在一行的开头。

(2)引号、括号和书名号。

前后两半各占一个字格;

不能高于文字;

前半不能出现在行末,后半不能出现在行首。

特别提示

当一行的最后一格正好遇到引号、括号或书名号的前半部分时,将最后一格用斜短线划去即可。

(3)破折号、省略号。

占两字格,破折号中间不能断开。

(4)连接号、间隔号。

各占一个字格,上下居中,左右不顶格。

(5)着重号。

标在字的下面,可以随行移动。

(6)标题中的标点。

一般不用;强调、引语、感情需要时才用。

标题中间停顿。多用空格或间隔号。

四、避免同一词语的重复使用

汉语言文字十分丰富。同样表达一个意思。就有许多说法。

如果一写到清晨便是“天刚亮”,一提到时间快便是“过了一会儿”,老师会认为你词汇缺乏。

举例

《草地夜行》中,一位老红军说了三句话:

(I)这草地到处是深潭。掉下去可鱿不能再革命了。

(2)你想叫咱们俩都丧命呜?

(3》快离开我,咱们两个人不能都栖牲啊!

分析

“不能再革命了”、“丧命”、“栖牲”都是“死“的意思,但都没有用“死”,而恰如坟分地换了一种说法。表达了在特定语境下红军战士的思想感情。

五、使用诗词名言增文采

在写作中。如能恰当引用占诗文名句,则不但能增强文章的文采气势,更能体见语言的形象性。

而在应考作文中,如能恰当引用几句古诗文,则会大大吸引阅卷老师的眼球:

。啊—书卷气!难得。难得!”

六、掌握时间。限制字数

I.掌握时间

一般情况下,在整个作文过程中要注意三次时间:

第一次在开始作文前,看一看可利用的作文时间共有多少,根据总时间决定行文的速度;

第二次在初步构思完成时,看用于正式行文的时间有多少;

第三次在正文写下一半时。看还有多少时间。从而决定是否按计划展开全文。是否需要压缩调整、简化内容。

2.限制字数

(1)规定了上限的(如“不超过500字,’),不得超过字数。

即使因整体把握不够而“意犹未尽”,也要设法不露痕迹地“悬崖勒马”。

(2)规定了下限的(如“不少于400字”),不得缺少字数。

如果内容已写完。而字数还不够要求。那就换个结尾形式。如:用一首诗概括总结全文(一首诗最少也得四句吧?四句就是四行);

让主人公哼着歌远去(当然要写出歌词了,背不准确可以自己发挥一下嘛);

加一个“后记“或“尾记”。

(3)上下限都没有明确规定。如“左右”、“之间”等。其左右的幅度要看中间数

字本身:

一般情况下100至200字的,各不宜大于10字;

300至500字的,各不宜大于20字(标点符号应计算在内)。

(4)作文的字数,在总体布局时应心中有数。

一般来说,一篇文章的开头和结尾应各占15%,主体部分应占全文的70%

。

八年级《生物学》上下册复习提纲

《生物学课程标准》要求我们:学习中,要努力形成以下的重要概念:

·科学探究是人们获取科学知识、认识世界的重要途径。

·提出问题是科学探究的前提,解决科学问题常常需要作出假设。

·科学探究需要通过观察和实验等多种途径来获得事实和证据。设置对照实验,控制单一变量,增加重复次数等是提高实验结果可靠性的重要途径。

·科学探究既需要观察和实验,又需要对证据、数据等进行分析和判断。

·科学探究需要利用多种方式呈现证据、数据,如采用文字、图表等方式来表述结果,需要与他人交流和合作。

·动物因逃避敌害、争夺食物和栖息地、完成繁殖所进行的运动,是在神经系统和内分泌系统的调节下,由骨骼和肌肉共同完成的。

·动物的行为使其能适应环境的变化,提高其存活和繁殖的机会。

·动物的行为由先天遗传或后天学习而获得。

·一些生物由单细胞构成,一些生物由多细胞组成。

·不同动物发育的方式可能不同。有些动物的幼体与成体形态相似,有些动物的幼体与成体形态差别很大。

·生物能以不同的方式将遗传信息传递给后代。一些进行无性繁殖,后代的遗传信息来自同一亲本;一些进行有性生殖,后代的遗传信息可来自不同亲本。

·DNA是主要的遗传物质。基因是包含遗传信息的DNA片段,它们位于细胞的染色体上。

·遗传性状是由基因控制的,基因携带的遗传信息是可以改变的。

·地球上生活着各种各样的生物,可以根据特征将生物进行分类。

·为了科学地将生物进行分类,弄清生物之间的亲缘关系,生物学家根据生物之间的相似程度,把它们划分为界、门、纲、目、科、属、种等不同等级。“种”是最基本的分类单位。

·不同类群的生物各有其特征,在生物圈中具有不同的作用,保护生物的多样性极为重要。

·地质学、化石记录、解剖学等从不同方面为进化理论提供证据。

·生物的遗传变异和环境因素的共同作用,导致了生物的进化。

·微生物通常包括病毒、细菌、真菌等类群。

·发酵技术利用了微生物的特性,通过一定地操作过程生产相应的产品。

·现代生物技术(克隆、转基因技术等)已被用于生产实践,并对个人、社会和环境具有影响。

·青春期生理和心理均出现一系列变化,青春期的生理、心理健康状态影响青少年的成长。

·按照是否有传染性,可将疾病分为传染性疾病和非传染性疾病。

·免疫系统可抵抗能引起疾病的微生物、异己物质等。它包括免疫器官、免疫细胞和免疫物质。

·个人的生活习惯与行为选择能对一生的健康产生积极或消极影响。

·了解基本的急救方法,能减少伤害或挽救生命。

第二章动物的运动和行为

哺乳动物的运动系统是由骨骼和肌肉组成的。先天性行为和学习行为;社会行为的特征。

第三章动物在生物圈中的作用

在生态平衡中的重要作用,促进生态平衡的物质循环,帮助植物传粉、传播种子。

动物与人们生活中的关系、动物与生物反应器、动物与仿生

第五单元生物圈中的其他生物第一章各种环境中的动物

哺乳纲:鲸、海豚、海象、马、牛、羊、狗、猪等近五千种

(胎生、哺乳,全身被毛,恒温)

脊鸟纲:鸡、鸭、鸵鸟、企鹅、麻雀、燕子等九千余种

椎(体表被覆羽毛、有翼,卵生,恒温)

动爬行纲:乌龟、鳄鱼、蜥蜴、蛇、鳖、壁虎等五千种左右

物(体表被有硬而干燥的鳞片或甲,卵生,变温)

两栖纲:青蛙、蟾蜍(癞蛤蟆)、大鲵(娃娃鱼)、新疆北鲵等两千种左右

(幼体生活在水中,用鳃呼吸;成体用肺呼吸,皮肤辅助呼吸,变态发育,变温)

鱼纲:海马、鲨鱼、泥鳅、鲶鱼、鲤鱼、青鱼等达两万多种

(生活在水中;体表常有鳞片;用鳃呼吸;通过尾部和躯干部的摆动及鳍的协调游泳;变温)

昆虫纲:蝗虫、蜜蜂、苍蝇、蚊子、蝴蝶、蟑螂等百万种之多

节(身体分为头胸腹三部分;体表有外骨骼;有三对足)

肢甲壳纲:虾、蟹、鼠妇(地板虫、潮虫)、水蚤等

动(体表长有质地较硬的甲)

无物蛛形纲:蜘蛛、蝎子等

门多足纲:蜈蚣、马陆、蚰蜒等

主要特征常见种类

椎软体动物门(身体柔软靠贝壳保护):蜗牛、章鱼、乌贼、墨鱼、蚌、贝类等

动环节动物门(身体由许多彼此相似的环状体节构成):蚯蚓、沙蚕、水蛭等

物腔肠动物门(结构简单,有口无肛门):珊瑚虫、水母、海葵、水螅等

原生动物门(最原始、最低等的单细胞动物):草履虫等

第四章分布广泛的细菌和真菌

菌落,培养细菌和真菌的一般方法,细菌和真菌的生存条件,细菌的形态和结构,细菌的生殖

真菌——青霉和曲霉、真菌的繁殖

第五章细菌和真菌在生物圈中的作用

细菌和真菌在自然界中的作用:作为分解者参与物质循环,引起动植物和人患病,与动植物共生

人类对细菌和真菌的利用——细菌、真菌与食品的制作,与食品的保存,与疾病防治,细菌与环境保护。P69页技能训练,评价实验方案:

对照实验:在研究一种条件对研究对象的影响时,所进行的除了这种条件不同以外,其他条件都相同的实验。

实验目的:要证明“细菌”的分解作用;

实验原理:细菌在适宜条件下能分解植物遗体。

实验变量:有一个——有无细菌,其他变量保持一致;

实验对象:证明细菌的作用,不是其他微生物(或分解者),而且对照组就不能含有细菌,所以要进行灭菌。

讨论题3.分析每个方案的实验组和对照组(请用心书写下表中的内容)

甲组:()

乙组:()

方案1

_______条件下

_______条件下

方案2

_______后放在_______条件下

_______条件下

方案3

_______后放在_______条件下

_______后___________放在_______条件下

自我梳理八年级上册书中的重要术语、概念(在纸上整理写好后,粘贴在此处)。如:

脊椎动物、无脊椎动物、模拟实验、生态平衡、恒温动物、变温动物、动物的行为、学习行为、先天性行为、社会行为、动物的通讯、仿生、生物反应器、共生、异养、发酵、抗生素等等。

第五单元内容导图:

第六单元生物的多样性及其保护

生物分类植物:花、果实和种子;动物:外部形态结构和内部构造和生理功能

从种到界:种、属、科、目、纲、门、界

生物的多样性:生物种类的多样性、基因的多样性和生态系统的多样性。

生物多样性面临的威胁及其原因;建立自然保护区。

第六单元内容导图

七单元生物圈中生命的延续和发展

第一章生物的生殖和发育

第一节、植物的生殖

1.有性生殖:由受精卵发育成新个体的生殖方式。例如:种子繁殖(通过开花、传粉并结出果实,由果实中的种子来繁殖后代。)(胚珠中的卵细胞与花粉中的精子结合成受精卵→胚→种子)

2.无性生殖:不经过两性生殖细胞结合,由母体直接产生新个体。例:扦插,嫁接,压条,组织培养

二者区别:有无精卵细胞的结合

3.嫁接的关键:接穗与砧木的形成层紧密结合,以确保成活。果实仍然是接穗的品质(基因没有改变)。

第二节昆虫的生殖和发育

变态发育:在由受精卵发育成新个体的过程中,幼虫与成体的形态结构和生活习性差异很大,这种发育过程叫变态发育。

1.完全变态:昆虫的发育经过卵,幼虫,蛹,成虫四个时期,这样的发育过程称为完全变态。

卵→幼虫→蛹→成虫举例:家蚕、蜜蜂、蝶、蛾、蝇、蚊等。

2.不完全变态:发育过程要经过卵,若虫,成虫三个时期,像这样的发育过程,称为不完全变态。

卵→若虫→成虫。举例:蝗虫、蝉、蟋蟀、蝼蛄、螳螂

第三节两栖动物的生殖和发育

1.变态发育过程:卵→蝌蚪→幼蛙→成蛙(或:卵→蝌蚪→青蛙)

2.特点:卵生,体外受精。

两栖动物:幼体在水中生活,用鳃呼吸;经变态发育,成体用肺呼吸,皮肤辅助呼吸,营水陆两栖生活。

第四节、鸟的生殖和发育

1.鸟卵的结构:一个卵黄就是一个卵细胞。胚盘里面含有细胞核。卵壳和壳膜——保护作用,卵白——营养和保护作用,卵黄——营养作用。胚盘——胚胎发育的场所。

2.过程:求偶、交配、筑巢、产卵、孵卵、育雏几个阶段(都有的现象:求偶、交配、产卵)。

3.特点:卵生体内受精

第二章生物的遗传和变异遗传:是指亲子间的相似性。变异:是指亲子间和子代个体间的差异。

第一节、基因控制生物的性状

1生物的性状:生物的形态结构特征、生理特征、行为方式统称为性状。

2相对性状:同一种生物同一性状的不同表现形式。3基因控制生物的性状。例:转基因超级鼠和小鼠。

4生物遗传下来的是基因而不是性状。

第二节、基因在亲子代间的传递

1.基因:具有遗传效应的DNA片段。2.DNA:是主要的遗传物质,呈双螺旋结构。

3.染色体:细胞核内能被碱性染料染成深色的物质。4.基因经生殖过程传递。精子和卵细胞是基因在亲子间传递的“桥梁”。每一种生物细胞内的染色体的形态和数目都是一定的。

在生物的体细胞中染色体是成对存在的,基因也是成对存在的,分别位于成对的染色体上。

在形成精子或卵细胞的细胞分裂中,染色体数目都要减少一半;是每一对的其中一条到子细胞中去。

第三节基因的显性和隐性

1.相对性状有显性性状和隐性性状。杂交一代中表现的性状是显性性状。

2.隐性性状基因组成为:dd显性性状基因组称为:DD或Dd

3.我国婚姻法规定:直系血亲和三代以内的旁系血亲之间禁止结婚.

4.如果一个家族中曾经有过某种遗传病,或是携带有致病基因,其后代携带该

致病基因的可能性就大。如果有血缘关系的后代之间再婚配生育,这种病的机会就会增加。

6种不同的亲本结合情况(用基因表达):

亲本体细胞基因:

__________基因:

随机结合:

受精卵或子代基因:

性状的比例:(1)1:1:1:1(2)(3)1:1

性状:_____:___性显性显性___

(3:1)

______细胞基因:

生殖细胞基因:

受精卵或子代基因:

性状的比例:(4)(5)(6)1:1

性状:_____性_____均为显性

第四节 人的性别遗传

1.每个正常人的体细胞中都有23对染色体。

(男:44+XY女:44+XX)

2.其中22对男女都一样,叫常染色体,有一对决定性别的染色体叫性染色体。男性为XY,女性为XX。

3.生男生女机会均等,为1:1;生男生女取决于男性。

第五节 生物的变异

1.生物性状的变异是普遍存在的。变异首先决定于遗传物质基础的不同,其次与环境也有关系。因此有可遗传的变异(遗传物质)和不遗传的变异(环境)。(从是否利于生存的角度来说,还可以分为有利变异和不利变异)

2.人类应用遗传变异原理培育新品种例子:选择育种(奶牛)、杂交育种(小麦)、诱变育种(基因突变)

第三章 生物的进化

第一节、地球上生命的起源

1.多数学者认为:原始大气中的无机物到有机物,再到原始生命(原始海洋),这一过程是在原始地球上进行。

2.原始地球条件:高温、高压、紫外线以及雷电、原始海洋、无氧气

3.蛋白质、核酸是生命中重要的物质

第二节、生物进化的历程

科学推测:

1.比较法:根据一定的标准,把彼此有某种联系的事物加以对照,确定它们的相同和不同之处。

2.化石:是生物的遗体、遗物或生活痕迹,由于种种原因被埋藏在地层中,经过若干万年的复杂变化系形成的。例如:始祖鸟化石(古代爬行动物→古代鸟类)

3.生物进化的总体趋势:简单到复杂,低等到高等,水生到陆生

第三节、生物进化的原因

1.模拟保护色的形成过程:动物在进化过程中所表现出的适应环境的一个方面,是自然选择的结果。

2.自然选择:生物通过生存斗争,适者生存,不适者被淘汰。

3.过程:过度繁殖(提供原材料)、生存斗争(手段)、遗传变异(内因)、适者生存(结果)

4.意义:生物通过遗传、变异、自然选择而不断进化。

第八单元第一章传染病和免疫第一节、传染病及其预防

1.病原体:引起传染病的细菌、病毒、和寄生虫等生物。

2.传染病流行的基本环节:传染源传播途径易感人群

3.传染病的预防措施:控制传染源切断传播途径保护易感人群

第二节免疫与计划免疫

1.人体的三道防线:

第一道:皮肤和黏膜非特异性免疫(先天性免疫)

第二道:体液中的杀菌物质和吞噬细胞

第三道:免疫器官和免疫细胞——特异性免疫(后天性免疫)

2.抗体:病原体侵入人体后,刺激了淋巴细胞,淋巴细胞就会产生一种抵抗该病原体的特殊蛋白质。

3.抗原:引起人体产生抗体的物质(如病原体等异物)

4.免疫:最初指人体对病原体的抵抗力。

  现指是人体的一种生理功能,人体依靠这种功能识别自己和非己成分,从而破坏和排斥人体的抗原物质,

或人体本身所产生的损伤细胞和肿瘤细胞等,以维持人体健康——①清除体内衰老、死亡和损伤的细胞;②抵

抗抗原的侵入,产生疾病的产生;③监视、识别和清除体内产生的异常细胞。

5.疫苗:通常是用杀死的或减毒的病原体制成的生物制品,接种于人体后,可产生相应的抗体。

6.计划免疫、意义:

第二章用药和急救

1.安全用药 处方药(Rx药) 非处方药(OTC)

2.说出一些常用药物的名称和作用。例如:牛黄解毒片可用于咽喉肿痛、口舌生疮等疾病的治疗。

新速效感冒片可用于伤风引起的鼻塞、咽喉痛、头痛发烧等疾病的治疗。

3.概述安全用药的常识——分析药品标签包含的信息。药物的主要成分、适应症、用法与用量、药品规格、注意事项、生产日期和有效期等。

4.急救——120呼救

5.人工呼吸——口对口人工呼吸——每分钟15-20次

6.胸外心脏挤压——每分钟75次左右(每人工呼吸一次,按压4-5次)

7.出血:外出血,内出血,毛细血管出血、静脉出血(远心端止血)和动脉出血(近心端止血);

止血:指压法、止血带止血、绷带加压止血法。

第三章 了解自己 增进健康

第一节、评价自己的健康状况

1.健康是指一种身体上、心理上和社会适应方面的良好状态.

2。保持愉快的心情:心情愉快是青少年心理健康的核心。

3.调节自己的情绪——方法:转移注意力;选择合适的方式宣泄烦恼;自我安慰

第二节、选择健康的生活方式 

1.生活方式对健康的影响:慢性、非传染性疾病除了受遗传因素和环境的影响外,还与个人的生活方式有关,不健康的生活方式加速这些疾病的发生和发展。

2.探究酒精或烟草浸出液对水蚤心率的影响:低浓度的酒精(0。25%)对水蚤的心率有促进作用,高浓度的酒精对水蚤的心率有抑制作用。

3.酗酒对人体健康的危害:酒精会损害人的心脏和血管,酗酒会全使脑处于过度兴奋或麻痹状态,引进神经衰弱和智力减退,长期酗酒,会造成酒精中毒,饮酒过多,还会有生命危险。

4.吸烟对人体健康的危害:烟草燃烧时,烟雾中的有害物质如尼古丁、焦油等有害物质进入人体,对人体的神经系统造成损害,使人的记忆力和注意力降低,同时还诱发多种呼吸系统疾病,如慢性支气管炎,肺癌等。

5.毒品的危害:会损害人的神经系统,降低人体免疫功能,使心肺受损,呼吸麻痹,甚至死亡。

细菌细胞

酵母菌细胞

细胞壁

细胞膜

细胞质

细胞核

液泡

叶绿体

单或多细胞

营养方式

形态

复习要点

题型:选择(2×30=60分)判断(1×10=分)填空(1×10分)识图(20分)

一、非选择题:1.细菌和真菌在物质循环中的作用2.植物有性生殖图3.遗传和变异(识图,专业术语,)

4.人类对遗传变异的利用,奶牛选育的科学道理(P43)5.健康的生活方式(资料分析)

二、选择题1.鸟气囊的分布2.双重呼吸3.蚯蚓呼吸,下雨,蚯蚓从土里出来,为什么?

4.蚯蚓体表的粘液有什么作用5.细菌和单细胞真菌的辨析6.分类的基本单位7.生物多样性

8.植物的生殖分类、定义辨析9.马铃薯的块茎繁殖10.两栖类蛙发育的条件(水、变态发育)

11.鸟卵知识12.相对性状,性状13.遗传定义遗传现象14假设解释15近亲结婚危害

16.大小花生实验的测量17.人体染色体数分类,数量18.Y染色体的遗传(如何)19.隐性性状的遗传定义20.变异的意义分类(有利、有害)21.米勒实验证明生命的起源是物质的22.生存斗争23.始祖鸟达尔文自然选择学说对生物进化的意义24.传染病传播三过程,特点,预防,定义25.抗原,抗体6.免疫功能27.安全用药,出血急救拨打12028.健康的定义29.动物的社会行为有什么意义

30.雏鸟,晚成鸟31基因与性状的关系32.皮肤非特异性免疫,特异性免疫33.情绪影响健康

34.自然保护区35.昆虫的生殖和发育

。0omitted).

Administrativeexpense

Officers’salaries

Depreciationofofficefurnitureandequipment

Costofgoodssold

Rentalrevenue

Sellingexpense

Transportation-out

Salescommissions

Depreciationofsalesequipment

Sales

Incometax

Interestexpense

,900

3,960

63,570

17,230

2,690

7,980

6,480

96,500

7,580

1,860

Instructions

(a)Prepareanincomestatementfortheyear2010usingthemultiple-stepform.Commonsharesoutstandingfor2010total40,550(000omitted).

(b)Prepareanincomestatementfortheyear2010usingthesingle-stepform.

(c)Whichonedoyouprefer?Discuss.

P5-3(BalanceSheetAdjustmentandPreparation)TheadjustedtrialbalanceofEastwoodCompanyandotherrelatedinformationfortheyear2010arepresentedonthenextpage.

Additionalinformation:

1.TheLIFOmethodofinventoryvalueisused.

2.Thecostandfairvalueofthelong-terminvestmentsthatconsistofstocksandbondsisthesame.

3.TheamountoftheConstructionWorkinProgressaccountrepresentsthecostsexpendedtodateonabuildingintheprocessofconstruction.(Thecompanyrentsfactoryspaceatthepresenttime.)Thelandonwhichthebuildingisbeingconstructedcost,000,asshowninthetrialbalance.

4.Thepatentswerepurchasedbythecompanyatacostof,000andarebeingamortizedonastraight-linebasis.

5.Oftheunamortizeddiscountonbondspayable,,000willbeamortizedin2011.

6.Thenotespayablerepresentbankloansthataresecuredbylong-terminvestmentscarriedat0,000.Thesebankloansareduein2011.

7.Thebondspayablebearinterestat8%payableeveryDecember31,andaredueJanuary1,2021.

8.600,000sharesofcommonstockofaparvalueofwereauthorized,ofwhich500,000shareswereissuedandoutstanding.

Instructions

PrepareabalancesheetasofDecember31,2010,sothatallimportantinformationisfullydisclosed.

Week4Cashandreceivables

E7-5(RecordSalesGrossandNet)OnJune3,BoltonCompanysoldtoArquetteCompanymerchandisehavingasalepriceof,000withtermsof2/10,n/60,f.o.b.shippingpoint.Aninvoicetotaling,termsn/30,wasreceivedbyArquetteonJune8fromJohnBoothTransportServiceforthefreightcost.OnJune12,thecompanyreceivedacheckforthebalanceduefromArquetteCompany.

Instructions

(a)PreparejournalentriesontheBoltonCompanybookstorecordalltheeventsnotedaboveundereachofthefollowingbases.

(1)Salesandreceivablesareenteredatgrosssellingprice.

(2)Salesandreceivablesareenteredatnetofcashdiscounts.

(b)Preparethejournalentryunderbasis2,assumingthatArquetteCompanydidnotremitpaymentuntilJuly29.

P7-2(Bad-DebtReporting)Presentedbelowareaseriesofunrelatedsituations.

1.HalenCompany’sunadjustedtrialbalanceatDecember31,2010,includedthefollowingaccounts.

Allowancefordoubtfulaccounts

Netsales

Debit

,000

Credit

,200,000

HalenCompanyestimatesitsbaddebtexpensetobe1.5%ofnetsales.Determineitsbaddebtexpensefor2010.

2.AnanalysisandagingofStuartCorp.accountsreceivableatDecember31,2010,disclosedthefollowing.

Amountsestimatedtobeuncollectible

Accountsreceivable

Allowancefordoubtfulaccounts(perbooks)

0,000

1,750,000

125,000

WhatisthenetrealizablevalueofStuart’sreceivablesatDecember31,2010?

3.ShoreCo.providesfordoubtfulaccountsbasedon3%ofcreditsales.Thefollowingdataare

availablefor2010.

Creditsalesduring2010

Allowancefordoubtfulaccounts1/1/2010

Collectionofaccountswrittenoffinprioryears

(customercreditwasreestablished)

Customeraccountswrittenoffasuncollectibleduring2010

,400,000

17,000

8,000

30,000

WhatisthebalanceintheAllowanceforDoubtfulAccountsatDecember31,2010?

4.Attheendofitsfirstyearofoperations,December31,2010,DardenInc.reportedthefollowinginformation.

Accountsreceivable,netofallowancefordoubtfulaccounts

Customeraccountswrittenoffasuncollectibleduring2010

Baddebtexpensefor2010

0,000

24,000

84,000

WhatshouldbethebalanceinaccountsreceivableatDecember31,2010,beforesubtractingthe

allowancefordoubtfulaccounts?

5.ThefollowingaccountsweretakenfromBullockInc.’strialbalanceatDecember31,2010.

Netcreditsales

Allowancefordoubtfulaccounts

Accountsreceivable

Debit

,000

310,000

Credit

0,000

Ifdoubtfulaccountsare3%ofaccountsreceivable,determinethebaddebtexpensetobereportedfor2010.

Instructions

Answerthequestionsrelatingtoeachofthefiveindependentsituationsasrequested.

Week5-6Inventories

E8-17(FIFOandLIFO—PeriodicandPerpetual)ThefollowingisarecordofCannondaleCompany’stransactionsforBostonTeapotsforthemonthofMay2010.

Instructions

(a)Assumingthatperpetualinventoriesarenotmaintainedandthataphysicalcountattheendofthemonthshows510unitsonhand,whatisthecostoftheendinginventoryusing(1)FIFOand(2)LIFO?

(b)Assumingthatperpetualrecordsaremaintainedandtheytieintothegeneralledger,calculatetheendinginventoryusing(1)FIFOand(2)LIFO.

E9-4(Lower-of-Cost-or-Market—JournalEntries)DoverCompanybeganoperationsin2010anddetermined

itsendinginventoryatcostandatlower-of-cost-or-marketatDecember31,2010,andDecember

31,2011.Thisinformationispresentedbelow.

12/31/10

12/31/11

Cost

6,000

410,000

Lower-of-Cost-or-Market

2,000

390,000

Instructions

(a)PreparethejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatlower-of-cost-or-market,andaperpetualinventorysystem(directmethod)isused.

(b)PreparejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatcostandanallowanceaccountisadjustedateachyear-endunderaperpetualsystem.

(c)Whichofthetwomethodsaboveprovidesthehighernetincomeineachyear?

Week9-10Property,Plant,andEquipment

P10-8(NonmonetaryExchanges)HolyfieldCorporationwishestoexchangeamachineusedinitsoperations.Holyfieldhasreceivedthefollowingoffersfromothercompaniesintheindustry.

1.DorsettCompanyofferedtoexchangeasimilarmachineplus,000.(Theexchangehascommercialsubstanceforbothparties.)

2.WinstonCompanyofferedtoexchangeasimilarmachine.(Theexchangelackscommercialsubstanceforbothparties.)

3.ListonCompanyofferedtoexchangeasimilarmachine,butwanted,000inadditiontoHolyfield’smachine.(Theexchangehascommercialsubstanceforbothparties.)

Inaddition,HolyfieldcontactedGreeleyCorporation,adealerinmachines.Toobtainanewmachine,Holyfieldmustpay,000inadditiontotradinginitsoldmachine.

Instructions

Foreachofthefourindependentsituations,preparethejournalentriestorecordtheexchangeonthebooksofeachcompany.

E11-2(Depreciation—ConceptualUnderstanding)HasselbackCompanyacquiredaplantassetatthebeginningofYear1.Theassethasanestimatedservicelifeof5years.Anemployeehasprepareddepreciationschedulesforthisassetusingthreedifferentmethodstocomparetheresultsofusingonemethodwiththeresultsofusingothermethods.Youaretoassumethatthefollowingscheduleshavebeencorrectlypreparedforthisassetusing(1)thestraight-linemethod,(2)thesum-of-the-years’-digitsmethod,and(3)thedouble-declining-balancemethod.

Instructions

Answerthefollowingquestions.

(a)Whatisthecostoftheassetbeingdepreciated?

(b)Whatamount,ifany,wasusedinthedepreciationcalculationsforthesalvagevalueforthisasset?

(c)WhichmethodwillproducethehighestchargetoincomeinYear1?

(d)WhichmethodwillproducethehighestchargetoincomeinYear4?

E11-17(Impairment)AssumethesameinformationasE11-16,exceptthatPujolsintendstodisposeoftheequipmentinthecomingyear.Itisexpectedthatthecostofdisposalwillbe,000.

Instructions

(a)Preparethejournalentry(ifany)torecordtheimpairmentoftheassetatDecember31,2010.

(b)Preparethejournalentry(ifany)torecorddepreciationexpensefor2011.

(c)TheassetwasnotsoldbyDecember31,2011.Thefairvalueoftheequipmentonthatdateis,100,000.Preparethejournalentry(ifany)necessarytorecordthisincreaseinfairvalue.Itisexpectedthatthecostofdisposalisstill,000.

Week12Intangibleassets

E12-4(IntangibleAmortization)PresentedbelowisselectedinformationforPalmieroCompany.

1.PalmieropurchasedapatentfromVaniaCo.for,500,000onJanuary1,2008.Thepatentisbeingamortizedoveritsremaininglegallifeof10years,expiringonJanuary1,2018.During2010,Palmierodeterminedthattheeconomicbenefitsofthepatentwouldnotlastlongerthan6yearsfromthedateofacquisition.Whatamountshouldbereportedinthebalancesheetforthepatent,netofaccumulatedamortization,atDecember31,2010?

2.PalmieroboughtafranchisefromDoughertyCo.onJanuary1,2009,for0,000.ThecarryingamountofthefranchiseonDougherty’sbooksonJanuary1,2009,was0,000.Thefranchiseagreementhadanestimatedusefullifeof30years.BecausePalmieromustenteracompetitivebiddingattheendof2018,itisunlikelythatthefranchisewillberetainedbeyond2018.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

3.OnJanuary1,2008,Palmieroincurredorganizationcostsof5,000.Whatamountoforganizationexpenseshouldbereportedin2010?

4.PalmieropurchasedthelicensefordistributionofapopularconsumerproductonJanuary1,2010,for0,000.Itisexpectedthatthisproductwillgeneratecashflowsforanindefiniteperiodoftime.Thelicensehasaninitialtermof5yearsbutbypayinganominalfee,Palmierocanrenewthelicenseindefinitelyforsuccessive5-yearterms.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

Instructions

Answerthequestionsaskedabouteachofthefactualsituations.

E12-10(AccountingforPatents)During2007,ThompsonCorporationspent0,000inresearchanddevelopmentcosts.Asaresult,anewproductcalledtheNewAgePianowaspatented.ThepatentwasobtainedonOctober1,2007,andhadalegallifeof20yearsandausefullifeof10years.Legalcostsof,000relatedtothepatentwereincurredasofOctober1,2007.

Instructions

(a)Preparealljournalentriesrequiredin2007and2008asaresultofthetransactionsabove.

(b)OnJune1,2009,Thompsonspent,400tosuccessfullyprosecuteapatentinfringementsuit.Asaresult,theestimateofusefullifewasextendedto12yearsfromJune1,2009.Preparealljournalentriesrequiredin2009and2010.

(c)In2011,Thompsondeterminedthatacompetitor’sproductwouldmaketheNewAgePianoobsoleteandthepatentworthlessbyDecember31,2012.Preparealljournalentriesrequiredin2011and2012.

Week13Contingenciesanddebtclassification

E13-4(RefinancingofShort-TermDebt)OnDecember31,2010,SantanaCompanyhas,000,000ofshort-termdebtintheformofnotespayabletoGoldenStateBankduein2011.OnJanuary28,2011,SantanaentersintoarefinancingagreementwithGoldenthatwillpermitittoborrowupto60%ofthegrossamountofitsaccountsreceivable.Receivablesareexpectedtorangebetweenalowof,000,000inMaytoahighof,000,000inOctoberduringtheyear2011.Theinterestcostofthematuringshort-termdebtis15%,andthenewagreementcallsforafluctuatinginterestrateat1%abovetheprimerateonnotesduein2015.Santana’sDecember31,2010,balancesheetisissuedonFebruary15,2011.

Instructions

PrepareapartialbalancesheetforSantanaatDecember31,2010,showinghowits,000,000ofshorttermdebtshouldbepresented,includingfootnotedisclosure.

Week14BondsPayable

E14-5(EntriesforBondTransactions—Effective-Interest)AssumethesameinformationasinE14-4,exceptthatForemanCompanyusestheeffective-interestmethodofamortizationforbondpremiumordiscount.Assumeaneffectiveyieldof9.7705%.InstructionsPreparethejournalentriestorecordthefollowing.(Roundtothenearestdollar.)

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandrelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.

【E14-4(EntriesforBondTransactions—Straight-Line)ForemanCompanyissued0,000of10%,20-yearbondsonJanuary1,2011,at102.InterestispayablesemiannuallyonJuly1andJanuary1.ForemanCompanyusesthestraight-linemethodofamortizationforbondpremiumordiscount.

Instructions

Preparethejournalentriestorecordthefollowing.

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandtherelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.】

P14-1(AnalysisofAmortizationScheduleandInterestEntries)Thefollowingamortizationandinterestschedulereflectstheissuanceof10-yearbondsbyCapuletCorporationonJanuary1,2004,andthesubsequentinterestpaymentsandcharges.Thecompany’syear-endisDecember31,andfinancialstatementsarepreparedonceyearly.

Instructions

(a)Indicatewhetherthebondswereissuedatapremiumoradiscountandhowyoucandetermine

thisfactfromtheschedule.

(b)Indicatewhethertheamortizationscheduleisbasedonthestraight-linemethodortheeffectiveinterestmethodandhowyoucandeterminewhichmethodisused.

(c)Determinethestatedinterestrateandtheeffectiveinterestrate.

(d)Onthebasisofthescheduleabove,preparethejournalentrytorecordtheissuanceofthebondsonJanuary1,2004.

(e)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2004.(InterestispaidJanuary1.)

(f)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2011.CapuletCorporationdoesnotusereversingentries.

Week15Stockholders’Equity

E15-9(CorrectingEntriesforEquityTransactions)DavisonInc.recentlyhiredanewaccountantwithextensiveexperienceinaccountingforpartnerships.Becauseofthepressureofthenewjob,theaccountantwasunabletoreviewwhathehadlearnedearlieraboutcorporationaccounting.Duringthefirstmonth,hemadethefollowingentriesforthecorporation’scapitalstock.

Instructions

Onthebasisoftheexplanationforeachentry,preparetheentriesthatshouldhavebeenmadeforthecapitalstocktransactions.

P15-9(Stockholders’EquitySectionofBalanceSheet)ThefollowingisasummaryofallrelevanttransactionsofVicarioCorporationsinceitwasorganizedin2010.

In2010,15,000shareswereauthorizedand7,000sharesofcommonstock(parvalue)wereissuedatapriceof.In2011,1,000shareswereissuedasastockdividendwhenthestockwassellingfor.Threehundredsharesofcommonstockwereboughtin2012atacostofpershare.These300sharesarestillinthecompanytreasury.

In2011,10,000preferredshareswereauthorizedandthecompanyissued5,000ofthem(0parvalue)at3.Someofthepreferredstockwasreacquiredbythecompanyandlaterreissuedfor,700morethanitcostthecompany.

Thecorporationhasearnedatotalof0,000innetincomeafterincometaxesandpaidoutatotalof2,600incashdividendssinceincorporation.

Instructions

Preparethestockholders’equitysectionofthebalancesheetinproperformforVicarioCorporationasofDecember31,2012.Accountfortreasurystockusingthecostmethod.

  中新网8月1日电 据外媒报道,当地时间7月31日,美国军方官员表示,一架美军战斗机在加州死亡谷国家公园一座海军航空站附近坠毁,致附近瞭望台的7名游客受伤,飞行员生死未卜。

  报道称,加州勒穆尔(Lemoore)海军航空站的发言人波克(Lydia Bock)表示,事故战机为美国海军单人座F/A-18E超级大黄蜂战斗机,当时正在进行例行军事训练。

  波克表示,这架战机于太平洋夏令时间早上10时左右坠毁。搜救团队已抵达坠机现场。她说:“目前飞行员的情况还不清楚。”

  这架海军战斗机在美国加州著名的死亡谷国家公园坠毁。据悉,美国的空军常会在该公园西部入口附近的彩虹峡谷进行飞行训练。摄影师和航空爱好者甚至可以从附近的瞭望台看到飞行员的面部表情。

  公园发言人泰勒说,救护车已被派往坠机现场附近,初步报告显示,有7名在瞭望台上的游客受了轻伤,但尚不清楚是否有人被送医院接受进一步治疗。

  据目击者卡塞尔说,飞机坠毁后,他的父亲开车到达出事地点,看到一个巨大的黑色烧焦痕迹,飞机的碎片散落在停车场和瞭望台之间。

。

  近日,美军入伍事务司令部的备忘录称,之前在新冠病毒测试中呈阳性的申请者将不被允许在军队服役。根据美国媒体《军事时报》报道,美国国防部已经核实了这份备忘录的真实性。

  备忘录还列出疑似和确诊新冠肺炎申请人的处理准则,在全美65个军队入口处理站,申请者将接受体温检测,询问症状以及感染者接触史。

  该规定只适用于新冠肺炎康复者,其他有病毒性、非慢性病史的申请人允许参军。

【编辑:吉翔】

。

小学语文考试作文写作小窍门

一、标题书写要规范

1.正标题

(1)字数少时。写在第一行的中间。如果只有两个字。两个字的中间空两个字格。

(2)字数较多时,前面空4个字格。

2.副标题

比正标题缩进两个字格,写在破折号后。

3.小标题

如果有小标题,要独占一行写在中间。

同步练习

翻看一下自己以前的作文本,看是否存在标题书写不规范的情况。

二、关键“部位”要特别用心

一篇文章的题目、开头、结尾、过渡句。是阅卷老师特别上眼的“部位”,也是为你争取印象分、感情分的关键“部位”,要注意:

用心把这几个地方写精彩,坚决避免错别字、病句;

用心为这几个地方“美美容”,尽缝不出现涂抹、修改现象。

特别提示

有的同学在写自命题作文时,喜欢先写文章。打算最后把题目加上去。结果最后匆忙交卷,忘记或来不及写题目,使文章成了“无头鬼”,多冤呐。

三、标点要规范

I.常见标点问题:

(I)标点符号“点到为止”,全是小点点。

(2)过多地使用逗号。有的同学在一个自然段里从头至尾一逗到底。

(3)为了加强文章的语气,乱用感叹号。

(4)结尾处乱用省略号。

2.标点符号的规范使用。

(I)逗号、句号、顿号、分号、冒号、问号和感叹号。

占一个字格,写在字格的左下角,尾随句子后边;不能出现在一行的开头。

(2)引号、括号和书名号。

前后两半各占一个字格;

不能高于文字;

前半不能出现在行末,后半不能出现在行首。

特别提示

当一行的最后一格正好遇到引号、括号或书名号的前半部分时,将最后一格用斜短线划去即可。

(3)破折号、省略号。

占两字格,破折号中间不能断开。

(4)连接号、间隔号。

各占一个字格,上下居中,左右不顶格。

(5)着重号。

标在字的下面,可以随行移动。

(6)标题中的标点。

一般不用;强调、引语、感情需要时才用。

标题中间停顿。多用空格或间隔号。

四、避免同一词语的重复使用

汉语言文字十分丰富。同样表达一个意思。就有许多说法。

如果一写到清晨便是“天刚亮”,一提到时间快便是“过了一会儿”,老师会认为你词汇缺乏。

举例

《草地夜行》中,一位老红军说了三句话:

(I)这草地到处是深潭。掉下去可鱿不能再革命了。

(2)你想叫咱们俩都丧命呜?

(3》快离开我,咱们两个人不能都栖牲啊!

分析

“不能再革命了”、“丧命”、“栖牲”都是“死“的意思,但都没有用“死”,而恰如坟分地换了一种说法。表达了在特定语境下红军战士的思想感情。

五、使用诗词名言增文采

在写作中。如能恰当引用占诗文名句,则不但能增强文章的文采气势,更能体见语言的形象性。

而在应考作文中,如能恰当引用几句古诗文,则会大大吸引阅卷老师的眼球:

。啊—书卷气!难得。难得!”

六、掌握时间。限制字数

I.掌握时间

一般情况下,在整个作文过程中要注意三次时间:

第一次在开始作文前,看一看可利用的作文时间共有多少,根据总时间决定行文的速度;

第二次在初步构思完成时,看用于正式行文的时间有多少;

第三次在正文写下一半时。看还有多少时间。从而决定是否按计划展开全文。是否需要压缩调整、简化内容。

2.限制字数

(1)规定了上限的(如“不超过500字,’),不得超过字数。

即使因整体把握不够而“意犹未尽”,也要设法不露痕迹地“悬崖勒马”。

(2)规定了下限的(如“不少于400字”),不得缺少字数。

如果内容已写完。而字数还不够要求。那就换个结尾形式。如:用一首诗概括总结全文(一首诗最少也得四句吧?四句就是四行);

让主人公哼着歌远去(当然要写出歌词了,背不准确可以自己发挥一下嘛);

加一个“后记“或“尾记”。

(3)上下限都没有明确规定。如“左右”、“之间”等。其左右的幅度要看中间数

字本身:

一般情况下100至200字的,各不宜大于10字;

300至500字的,各不宜大于20字(标点符号应计算在内)。

(4)作文的字数,在总体布局时应心中有数。

一般来说,一篇文章的开头和结尾应各占15%,主体部分应占全文的70%

。0omitted).

Administrativeexpense

Officers’salaries

Depreciationofofficefurnitureandequipment

Costofgoodssold

Rentalrevenue

Sellingexpense

Transportation-out

Salescommissions

Depreciationofsalesequipment

Sales

Incometax

Interestexpense

,900

3,960

63,570

17,230

2,690

7,980

6,480

96,500

7,580

1,860

Instructions

(a)Prepareanincomestatementfortheyear2010usingthemultiple-stepform.Commonsharesoutstandingfor2010total40,550(000omitted).

(b)Prepareanincomestatementfortheyear2010usingthesingle-stepform.

(c)Whichonedoyouprefer?Discuss.

P5-3(BalanceSheetAdjustmentandPreparation)TheadjustedtrialbalanceofEastwoodCompanyandotherrelatedinformationfortheyear2010arepresentedonthenextpage.

Additionalinformation:

1.TheLIFOmethodofinventoryvalueisused.

2.Thecostandfairvalueofthelong-terminvestmentsthatconsistofstocksandbondsisthesame.

3.TheamountoftheConstructionWorkinProgressaccountrepresentsthecostsexpendedtodateonabuildingintheprocessofconstruction.(Thecompanyrentsfactoryspaceatthepresenttime.)Thelandonwhichthebuildingisbeingconstructedcost,000,asshowninthetrialbalance.

4.Thepatentswerepurchasedbythecompanyatacostof,000andarebeingamortizedonastraight-linebasis.

5.Oftheunamortizeddiscountonbondspayable,,000willbeamortizedin2011.

6.Thenotespayablerepresentbankloansthataresecuredbylong-terminvestmentscarriedat0,000.Thesebankloansareduein2011.

7.Thebondspayablebearinterestat8%payableeveryDecember31,andaredueJanuary1,2021.

8.600,000sharesofcommonstockofaparvalueofwereauthorized,ofwhich500,000shareswereissuedandoutstanding.

Instructions

PrepareabalancesheetasofDecember31,2010,sothatallimportantinformationisfullydisclosed.

Week4Cashandreceivables

E7-5(RecordSalesGrossandNet)OnJune3,BoltonCompanysoldtoArquetteCompanymerchandisehavingasalepriceof,000withtermsof2/10,n/60,f.o.b.shippingpoint.Aninvoicetotaling,termsn/30,wasreceivedbyArquetteonJune8fromJohnBoothTransportServiceforthefreightcost.OnJune12,thecompanyreceivedacheckforthebalanceduefromArquetteCompany.

Instructions

(a)PreparejournalentriesontheBoltonCompanybookstorecordalltheeventsnotedaboveundereachofthefollowingbases.

(1)Salesandreceivablesareenteredatgrosssellingprice.

(2)Salesandreceivablesareenteredatnetofcashdiscounts.

(b)Preparethejournalentryunderbasis2,assumingthatArquetteCompanydidnotremitpaymentuntilJuly29.

P7-2(Bad-DebtReporting)Presentedbelowareaseriesofunrelatedsituations.

1.HalenCompany’sunadjustedtrialbalanceatDecember31,2010,includedthefollowingaccounts.

Allowancefordoubtfulaccounts

Netsales

Debit

,000

Credit

,200,000

HalenCompanyestimatesitsbaddebtexpensetobe1.5%ofnetsales.Determineitsbaddebtexpensefor2010.

2.AnanalysisandagingofStuartCorp.accountsreceivableatDecember31,2010,disclosedthefollowing.

Amountsestimatedtobeuncollectible

Accountsreceivable

Allowancefordoubtfulaccounts(perbooks)

0,000

1,750,000

125,000

WhatisthenetrealizablevalueofStuart’sreceivablesatDecember31,2010?

3.ShoreCo.providesfordoubtfulaccountsbasedon3%ofcreditsales.Thefollowingdataare

availablefor2010.

Creditsalesduring2010

Allowancefordoubtfulaccounts1/1/2010

Collectionofaccountswrittenoffinprioryears

(customercreditwasreestablished)

Customeraccountswrittenoffasuncollectibleduring2010

,400,000

17,000

8,000

30,000

WhatisthebalanceintheAllowanceforDoubtfulAccountsatDecember31,2010?

4.Attheendofitsfirstyearofoperations,December31,2010,DardenInc.reportedthefollowinginformation.

Accountsreceivable,netofallowancefordoubtfulaccounts

Customeraccountswrittenoffasuncollectibleduring2010

Baddebtexpensefor2010

0,000

24,000

84,000

WhatshouldbethebalanceinaccountsreceivableatDecember31,2010,beforesubtractingthe

allowancefordoubtfulaccounts?

5.ThefollowingaccountsweretakenfromBullockInc.’strialbalanceatDecember31,2010.

Netcreditsales

Allowancefordoubtfulaccounts

Accountsreceivable

Debit

,000

310,000

Credit

0,000

Ifdoubtfulaccountsare3%ofaccountsreceivable,determinethebaddebtexpensetobereportedfor2010.

Instructions

Answerthequestionsrelatingtoeachofthefiveindependentsituationsasrequested.

Week5-6Inventories

E8-17(FIFOandLIFO—PeriodicandPerpetual)ThefollowingisarecordofCannondaleCompany’stransactionsforBostonTeapotsforthemonthofMay2010.

Instructions

(a)Assumingthatperpetualinventoriesarenotmaintainedandthataphysicalcountattheendofthemonthshows510unitsonhand,whatisthecostoftheendinginventoryusing(1)FIFOand(2)LIFO?

(b)Assumingthatperpetualrecordsaremaintainedandtheytieintothegeneralledger,calculatetheendinginventoryusing(1)FIFOand(2)LIFO.

E9-4(Lower-of-Cost-or-Market—JournalEntries)DoverCompanybeganoperationsin2010anddetermined

itsendinginventoryatcostandatlower-of-cost-or-marketatDecember31,2010,andDecember

31,2011.Thisinformationispresentedbelow.

12/31/10

12/31/11

Cost

6,000

410,000

Lower-of-Cost-or-Market

2,000

390,000

Instructions

(a)PreparethejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatlower-of-cost-or-market,andaperpetualinventorysystem(directmethod)isused.

(b)PreparejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatcostandanallowanceaccountisadjustedateachyear-endunderaperpetualsystem.

(c)Whichofthetwomethodsaboveprovidesthehighernetincomeineachyear?

Week9-10Property,Plant,andEquipment

P10-8(NonmonetaryExchanges)HolyfieldCorporationwishestoexchangeamachineusedinitsoperations.Holyfieldhasreceivedthefollowingoffersfromothercompaniesintheindustry.

1.DorsettCompanyofferedtoexchangeasimilarmachineplus,000.(Theexchangehascommercialsubstanceforbothparties.)

2.WinstonCompanyofferedtoexchangeasimilarmachine.(Theexchangelackscommercialsubstanceforbothparties.)

3.ListonCompanyofferedtoexchangeasimilarmachine,butwanted,000inadditiontoHolyfield’smachine.(Theexchangehascommercialsubstanceforbothparties.)

Inaddition,HolyfieldcontactedGreeleyCorporation,adealerinmachines.Toobtainanewmachine,Holyfieldmustpay,000inadditiontotradinginitsoldmachine.

Instructions

Foreachofthefourindependentsituations,preparethejournalentriestorecordtheexchangeonthebooksofeachcompany.

E11-2(Depreciation—ConceptualUnderstanding)HasselbackCompanyacquiredaplantassetatthebeginningofYear1.Theassethasanestimatedservicelifeof5years.Anemployeehasprepareddepreciationschedulesforthisassetusingthreedifferentmethodstocomparetheresultsofusingonemethodwiththeresultsofusingothermethods.Youaretoassumethatthefollowingscheduleshavebeencorrectlypreparedforthisassetusing(1)thestraight-linemethod,(2)thesum-of-the-years’-digitsmethod,and(3)thedouble-declining-balancemethod.

Instructions

Answerthefollowingquestions.

(a)Whatisthecostoftheassetbeingdepreciated?

(b)Whatamount,ifany,wasusedinthedepreciationcalculationsforthesalvagevalueforthisasset?

(c)WhichmethodwillproducethehighestchargetoincomeinYear1?

(d)WhichmethodwillproducethehighestchargetoincomeinYear4?

E11-17(Impairment)AssumethesameinformationasE11-16,exceptthatPujolsintendstodisposeoftheequipmentinthecomingyear.Itisexpectedthatthecostofdisposalwillbe,000.

Instructions

(a)Preparethejournalentry(ifany)torecordtheimpairmentoftheassetatDecember31,2010.

(b)Preparethejournalentry(ifany)torecorddepreciationexpensefor2011.

(c)TheassetwasnotsoldbyDecember31,2011.Thefairvalueoftheequipmentonthatdateis,100,000.Preparethejournalentry(ifany)necessarytorecordthisincreaseinfairvalue.Itisexpectedthatthecostofdisposalisstill,000.

Week12Intangibleassets

E12-4(IntangibleAmortization)PresentedbelowisselectedinformationforPalmieroCompany.

1.PalmieropurchasedapatentfromVaniaCo.for,500,000onJanuary1,2008.Thepatentisbeingamortizedoveritsremaininglegallifeof10years,expiringonJanuary1,2018.During2010,Palmierodeterminedthattheeconomicbenefitsofthepatentwouldnotlastlongerthan6yearsfromthedateofacquisition.Whatamountshouldbereportedinthebalancesheetforthepatent,netofaccumulatedamortization,atDecember31,2010?

2.PalmieroboughtafranchisefromDoughertyCo.onJanuary1,2009,for0,000.ThecarryingamountofthefranchiseonDougherty’sbooksonJanuary1,2009,was0,000.Thefranchiseagreementhadanestimatedusefullifeof30years.BecausePalmieromustenteracompetitivebiddingattheendof2018,itisunlikelythatthefranchisewillberetainedbeyond2018.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

3.OnJanuary1,2008,Palmieroincurredorganizationcostsof5,000.Whatamountoforganizationexpenseshouldbereportedin2010?

4.PalmieropurchasedthelicensefordistributionofapopularconsumerproductonJanuary1,2010,for0,000.Itisexpectedthatthisproductwillgeneratecashflowsforanindefiniteperiodoftime.Thelicensehasaninitialtermof5yearsbutbypayinganominalfee,Palmierocanrenewthelicenseindefinitelyforsuccessive5-yearterms.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

Instructions

Answerthequestionsaskedabouteachofthefactualsituations.

E12-10(AccountingforPatents)During2007,ThompsonCorporationspent0,000inresearchanddevelopmentcosts.Asaresult,anewproductcalledtheNewAgePianowaspatented.ThepatentwasobtainedonOctober1,2007,andhadalegallifeof20yearsandausefullifeof10years.Legalcostsof,000relatedtothepatentwereincurredasofOctober1,2007.

Instructions

(a)Preparealljournalentriesrequiredin2007and2008asaresultofthetransactionsabove.

(b)OnJune1,2009,Thompsonspent,400tosuccessfullyprosecuteapatentinfringementsuit.Asaresult,theestimateofusefullifewasextendedto12yearsfromJune1,2009.Preparealljournalentriesrequiredin2009and2010.

(c)In2011,Thompsondeterminedthatacompetitor’sproductwouldmaketheNewAgePianoobsoleteandthepatentworthlessbyDecember31,2012.Preparealljournalentriesrequiredin2011and2012.

Week13Contingenciesanddebtclassification

E13-4(RefinancingofShort-TermDebt)OnDecember31,2010,SantanaCompanyhas,000,000ofshort-termdebtintheformofnotespayabletoGoldenStateBankduein2011.OnJanuary28,2011,SantanaentersintoarefinancingagreementwithGoldenthatwillpermitittoborrowupto60%ofthegrossamountofitsaccountsreceivable.Receivablesareexpectedtorangebetweenalowof,000,000inMaytoahighof,000,000inOctoberduringtheyear2011.Theinterestcostofthematuringshort-termdebtis15%,andthenewagreementcallsforafluctuatinginterestrateat1%abovetheprimerateonnotesduein2015.Santana’sDecember31,2010,balancesheetisissuedonFebruary15,2011.

Instructions

PrepareapartialbalancesheetforSantanaatDecember31,2010,showinghowits,000,000ofshorttermdebtshouldbepresented,includingfootnotedisclosure.

Week14BondsPayable

E14-5(EntriesforBondTransactions—Effective-Interest)AssumethesameinformationasinE14-4,exceptthatForemanCompanyusestheeffective-interestmethodofamortizationforbondpremiumordiscount.Assumeaneffectiveyieldof9.7705%.InstructionsPreparethejournalentriestorecordthefollowing.(Roundtothenearestdollar.)

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandrelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.

【E14-4(EntriesforBondTransactions—Straight-Line)ForemanCompanyissued0,000of10%,20-yearbondsonJanuary1,2011,at102.InterestispayablesemiannuallyonJuly1andJanuary1.ForemanCompanyusesthestraight-linemethodofamortizationforbondpremiumordiscount.

Instructions

Preparethejournalentriestorecordthefollowing.

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandtherelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.】

P14-1(AnalysisofAmortizationScheduleandInterestEntries)Thefollowingamortizationandinterestschedulereflectstheissuanceof10-yearbondsbyCapuletCorporationonJanuary1,2004,andthesubsequentinterestpaymentsandcharges.Thecompany’syear-endisDecember31,andfinancialstatementsarepreparedonceyearly.

Instructions

(a)Indicatewhetherthebondswereissuedatapremiumoradiscountandhowyoucandetermine

thisfactfromtheschedule.

(b)Indicatewhethertheamortizationscheduleisbasedonthestraight-linemethodortheeffectiveinterestmethodandhowyoucandeterminewhichmethodisused.

(c)Determinethestatedinterestrateandtheeffectiveinterestrate.

(d)Onthebasisofthescheduleabove,preparethejournalentrytorecordtheissuanceofthebondsonJanuary1,2004.

(e)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2004.(InterestispaidJanuary1.)

(f)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2011.CapuletCorporationdoesnotusereversingentries.

Week15Stockholders’Equity

E15-9(CorrectingEntriesforEquityTransactions)DavisonInc.recentlyhiredanewaccountantwithextensiveexperienceinaccountingforpartnerships.Becauseofthepressureofthenewjob,theaccountantwasunabletoreviewwhathehadlearnedearlieraboutcorporationaccounting.Duringthefirstmonth,hemadethefollowingentriesforthecorporation’scapitalstock.

Instructions

Onthebasisoftheexplanationforeachentry,preparetheentriesthatshouldhavebeenmadeforthecapitalstocktransactions.

P15-9(Stockholders’EquitySectionofBalanceSheet)ThefollowingisasummaryofallrelevanttransactionsofVicarioCorporationsinceitwasorganizedin2010.

In2010,15,000shareswereauthorizedand7,000sharesofcommonstock(parvalue)wereissuedatapriceof.In2011,1,000shareswereissuedasastockdividendwhenthestockwassellingfor.Threehundredsharesofcommonstockwereboughtin2012atacostofpershare.These300sharesarestillinthecompanytreasury.

In2011,10,000preferredshareswereauthorizedandthecompanyissued5,000ofthem(0parvalue)at3.Someofthepreferredstockwasreacquiredbythecompanyandlaterreissuedfor,700morethanitcostthecompany.

Thecorporationhasearnedatotalof0,000innetincomeafterincometaxesandpaidoutatotalof2,600incashdividendssinceincorporation.

Instructions

Preparethestockholders’equitysectionofthebalancesheetinproperformforVicarioCorporationasofDecember31,2012.Accountfortreasurystockusingthecostmethod.

  中新网8月1日电 据外媒报道,当地时间7月31日,美国军方官员表示,一架美军战斗机在加州死亡谷国家公园一座海军航空站附近坠毁,致附近瞭望台的7名游客受伤,飞行员生死未卜。

  报道称,加州勒穆尔(Lemoore)海军航空站的发言人波克(Lydia Bock)表示,事故战机为美国海军单人座F/A-18E超级大黄蜂战斗机,当时正在进行例行军事训练。

  波克表示,这架战机于太平洋夏令时间早上10时左右坠毁。搜救团队已抵达坠机现场。她说:“目前飞行员的情况还不清楚。”

  这架海军战斗机在美国加州著名的死亡谷国家公园坠毁。据悉,美国的空军常会在该公园西部入口附近的彩虹峡谷进行飞行训练。摄影师和航空爱好者甚至可以从附近的瞭望台看到飞行员的面部表情。

  公园发言人泰勒说,救护车已被派往坠机现场附近,初步报告显示,有7名在瞭望台上的游客受了轻伤,但尚不清楚是否有人被送医院接受进一步治疗。

  据目击者卡塞尔说,飞机坠毁后,他的父亲开车到达出事地点,看到一个巨大的黑色烧焦痕迹,飞机的碎片散落在停车场和瞭望台之间。

。

  近日,美军入伍事务司令部的备忘录称,之前在新冠病毒测试中呈阳性的申请者将不被允许在军队服役。根据美国媒体《军事时报》报道,美国国防部已经核实了这份备忘录的真实性。

  备忘录还列出疑似和确诊新冠肺炎申请人的处理准则,在全美65个军队入口处理站,申请者将接受体温检测,询问症状以及感染者接触史。

  该规定只适用于新冠肺炎康复者,其他有病毒性、非慢性病史的申请人允许参军。

【编辑:吉翔】

。0omitted).

Administrativeexpense

Officers’salaries

Depreciationofofficefurnitureandequipment

Costofgoodssold

Rentalrevenue

Sellingexpense

Transportation-out

Salescommissions

Depreciationofsalesequipment

Sales

Incometax

Interestexpense

,900

3,960

63,570

17,230

2,690

7,980

6,480

96,500

7,580

1,860

Instructions

(a)Prepareanincomestatementfortheyear2010usingthemultiple-stepform.Commonsharesoutstandingfor2010total40,550(000omitted).

(b)Prepareanincomestatementfortheyear2010usingthesingle-stepform.

(c)Whichonedoyouprefer?Discuss.

P5-3(BalanceSheetAdjustmentandPreparation)TheadjustedtrialbalanceofEastwoodCompanyandotherrelatedinformationfortheyear2010arepresentedonthenextpage.

Additionalinformation:

1.TheLIFOmethodofinventoryvalueisused.

2.Thecostandfairvalueofthelong-terminvestmentsthatconsistofstocksandbondsisthesame.

3.TheamountoftheConstructionWorkinProgressaccountrepresentsthecostsexpendedtodateonabuildingintheprocessofconstruction.(Thecompanyrentsfactoryspaceatthepresenttime.)Thelandonwhichthebuildingisbeingconstructedcost,000,asshowninthetrialbalance.

4.Thepatentswerepurchasedbythecompanyatacostof,000andarebeingamortizedonastraight-linebasis.

5.Oftheunamortizeddiscountonbondspayable,,000willbeamortizedin2011.

6.Thenotespayablerepresentbankloansthataresecuredbylong-terminvestmentscarriedat0,000.Thesebankloansareduein2011.

7.Thebondspayablebearinterestat8%payableeveryDecember31,andaredueJanuary1,2021.

8.600,000sharesofcommonstockofaparvalueofwereauthorized,ofwhich500,000shareswereissuedandoutstanding.

Instructions

PrepareabalancesheetasofDecember31,2010,sothatallimportantinformationisfullydisclosed.

Week4Cashandreceivables

E7-5(RecordSalesGrossandNet)OnJune3,BoltonCompanysoldtoArquetteCompanymerchandisehavingasalepriceof,000withtermsof2/10,n/60,f.o.b.shippingpoint.Aninvoicetotaling,termsn/30,wasreceivedbyArquetteonJune8fromJohnBoothTransportServiceforthefreightcost.OnJune12,thecompanyreceivedacheckforthebalanceduefromArquetteCompany.

Instructions

(a)PreparejournalentriesontheBoltonCompanybookstorecordalltheeventsnotedaboveundereachofthefollowingbases.

(1)Salesandreceivablesareenteredatgrosssellingprice.

(2)Salesandreceivablesareenteredatnetofcashdiscounts.

(b)Preparethejournalentryunderbasis2,assumingthatArquetteCompanydidnotremitpaymentuntilJuly29.

P7-2(Bad-DebtReporting)Presentedbelowareaseriesofunrelatedsituations.

1.HalenCompany’sunadjustedtrialbalanceatDecember31,2010,includedthefollowingaccounts.

Allowancefordoubtfulaccounts

Netsales

Debit

,000

Credit

,200,000

HalenCompanyestimatesitsbaddebtexpensetobe1.5%ofnetsales.Determineitsbaddebtexpensefor2010.

2.AnanalysisandagingofStuartCorp.accountsreceivableatDecember31,2010,disclosedthefollowing.

Amountsestimatedtobeuncollectible

Accountsreceivable

Allowancefordoubtfulaccounts(perbooks)

0,000

1,750,000

125,000

WhatisthenetrealizablevalueofStuart’sreceivablesatDecember31,2010?

3.ShoreCo.providesfordoubtfulaccountsbasedon3%ofcreditsales.Thefollowingdataare

availablefor2010.

Creditsalesduring2010

Allowancefordoubtfulaccounts1/1/2010

Collectionofaccountswrittenoffinprioryears

(customercreditwasreestablished)

Customeraccountswrittenoffasuncollectibleduring2010

,400,000

17,000

8,000

30,000

WhatisthebalanceintheAllowanceforDoubtfulAccountsatDecember31,2010?

4.Attheendofitsfirstyearofoperations,December31,2010,DardenInc.reportedthefollowinginformation.

Accountsreceivable,netofallowancefordoubtfulaccounts

Customeraccountswrittenoffasuncollectibleduring2010

Baddebtexpensefor2010

0,000

24,000

84,000

WhatshouldbethebalanceinaccountsreceivableatDecember31,2010,beforesubtractingthe

allowancefordoubtfulaccounts?

5.ThefollowingaccountsweretakenfromBullockInc.’strialbalanceatDecember31,2010.

Netcreditsales

Allowancefordoubtfulaccounts

Accountsreceivable

Debit

,000

310,000

Credit

0,000

Ifdoubtfulaccountsare3%ofaccountsreceivable,determinethebaddebtexpensetobereportedfor2010.

Instructions

Answerthequestionsrelatingtoeachofthefiveindependentsituationsasrequested.

Week5-6Inventories

E8-17(FIFOandLIFO—PeriodicandPerpetual)ThefollowingisarecordofCannondaleCompany’stransactionsforBostonTeapotsforthemonthofMay2010.

Instructions

(a)Assumingthatperpetualinventoriesarenotmaintainedandthataphysicalcountattheendofthemonthshows510unitsonhand,whatisthecostoftheendinginventoryusing(1)FIFOand(2)LIFO?

(b)Assumingthatperpetualrecordsaremaintainedandtheytieintothegeneralledger,calculatetheendinginventoryusing(1)FIFOand(2)LIFO.

E9-4(Lower-of-Cost-or-Market—JournalEntries)DoverCompanybeganoperationsin2010anddetermined

itsendinginventoryatcostandatlower-of-cost-or-marketatDecember31,2010,andDecember

31,2011.Thisinformationispresentedbelow.

12/31/10

12/31/11

Cost

6,000

410,000

Lower-of-Cost-or-Market

2,000

390,000

Instructions

(a)PreparethejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatlower-of-cost-or-market,andaperpetualinventorysystem(directmethod)isused.

(b)PreparejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatcostandanallowanceaccountisadjustedateachyear-endunderaperpetualsystem.

(c)Whichofthetwomethodsaboveprovidesthehighernetincomeineachyear?

Week9-10Property,Plant,andEquipment

P10-8(NonmonetaryExchanges)HolyfieldCorporationwishestoexchangeamachineusedinitsoperations.Holyfieldhasreceivedthefollowingoffersfromothercompaniesintheindustry.

1.DorsettCompanyofferedtoexchangeasimilarmachineplus,000.(Theexchangehascommercialsubstanceforbothparties.)

2.WinstonCompanyofferedtoexchangeasimilarmachine.(Theexchangelackscommercialsubstanceforbothparties.)

3.ListonCompanyofferedtoexchangeasimilarmachine,butwanted,000inadditiontoHolyfield’smachine.(Theexchangehascommercialsubstanceforbothparties.)

Inaddition,HolyfieldcontactedGreeleyCorporation,adealerinmachines.Toobtainanewmachine,Holyfieldmustpay,000inadditiontotradinginitsoldmachine.

Instructions

Foreachofthefourindependentsituations,preparethejournalentriestorecordtheexchangeonthebooksofeachcompany.

E11-2(Depreciation—ConceptualUnderstanding)HasselbackCompanyacquiredaplantassetatthebeginningofYear1.Theassethasanestimatedservicelifeof5years.Anemployeehasprepareddepreciationschedulesforthisassetusingthreedifferentmethodstocomparetheresultsofusingonemethodwiththeresultsofusingothermethods.Youaretoassumethatthefollowingscheduleshavebeencorrectlypreparedforthisassetusing(1)thestraight-linemethod,(2)thesum-of-the-years’-digitsmethod,and(3)thedouble-declining-balancemethod.

Instructions

Answerthefollowingquestions.

(a)Whatisthecostoftheassetbeingdepreciated?

(b)Whatamount,ifany,wasusedinthedepreciationcalculationsforthesalvagevalueforthisasset?

(c)WhichmethodwillproducethehighestchargetoincomeinYear1?

(d)WhichmethodwillproducethehighestchargetoincomeinYear4?

E11-17(Impairment)AssumethesameinformationasE11-16,exceptthatPujolsintendstodisposeoftheequipmentinthecomingyear.Itisexpectedthatthecostofdisposalwillbe,000.

Instructions

(a)Preparethejournalentry(ifany)torecordtheimpairmentoftheassetatDecember31,2010.

(b)Preparethejournalentry(ifany)torecorddepreciationexpensefor2011.

(c)TheassetwasnotsoldbyDecember31,2011.Thefairvalueoftheequipmentonthatdateis,100,000.Preparethejournalentry(ifany)necessarytorecordthisincreaseinfairvalue.Itisexpectedthatthecostofdisposalisstill,000.

Week12Intangibleassets

E12-4(IntangibleAmortization)PresentedbelowisselectedinformationforPalmieroCompany.

1.PalmieropurchasedapatentfromVaniaCo.for,500,000onJanuary1,2008.Thepatentisbeingamortizedoveritsremaininglegallifeof10years,expiringonJanuary1,2018.During2010,Palmierodeterminedthattheeconomicbenefitsofthepatentwouldnotlastlongerthan6yearsfromthedateofacquisition.Whatamountshouldbereportedinthebalancesheetforthepatent,netofaccumulatedamortization,atDecember31,2010?

2.PalmieroboughtafranchisefromDoughertyCo.onJanuary1,2009,for0,000.ThecarryingamountofthefranchiseonDougherty’sbooksonJanuary1,2009,was0,000.Thefranchiseagreementhadanestimatedusefullifeof30years.BecausePalmieromustenteracompetitivebiddingattheendof2018,itisunlikelythatthefranchisewillberetainedbeyond2018.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

3.OnJanuary1,2008,Palmieroincurredorganizationcostsof5,000.Whatamountoforganizationexpenseshouldbereportedin2010?

4.PalmieropurchasedthelicensefordistributionofapopularconsumerproductonJanuary1,2010,for0,000.Itisexpectedthatthisproductwillgeneratecashflowsforanindefiniteperiodoftime.Thelicensehasaninitialtermof5yearsbutbypayinganominalfee,Palmierocanrenewthelicenseindefinitelyforsuccessive5-yearterms.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

Instructions

Answerthequestionsaskedabouteachofthefactualsituations.

E12-10(AccountingforPatents)During2007,ThompsonCorporationspent0,000inresearchanddevelopmentcosts.Asaresult,anewproductcalledtheNewAgePianowaspatented.ThepatentwasobtainedonOctober1,2007,andhadalegallifeof20yearsandausefullifeof10years.Legalcostsof,000relatedtothepatentwereincurredasofOctober1,2007.

Instructions

(a)Preparealljournalentriesrequiredin2007and2008asaresultofthetransactionsabove.

(b)OnJune1,2009,Thompsonspent,400tosuccessfullyprosecuteapatentinfringementsuit.Asaresult,theestimateofusefullifewasextendedto12yearsfromJune1,2009.Preparealljournalentriesrequiredin2009and2010.

(c)In2011,Thompsondeterminedthatacompetitor’sproductwouldmaketheNewAgePianoobsoleteandthepatentworthlessbyDecember31,2012.Preparealljournalentriesrequiredin2011and2012.

Week13Contingenciesanddebtclassification

E13-4(RefinancingofShort-TermDebt)OnDecember31,2010,SantanaCompanyhas,000,000ofshort-termdebtintheformofnotespayabletoGoldenStateBankduein2011.OnJanuary28,2011,SantanaentersintoarefinancingagreementwithGoldenthatwillpermitittoborrowupto60%ofthegrossamountofitsaccountsreceivable.Receivablesareexpectedtorangebetweenalowof,000,000inMaytoahighof,000,000inOctoberduringtheyear2011.Theinterestcostofthematuringshort-termdebtis15%,andthenewagreementcallsforafluctuatinginterestrateat1%abovetheprimerateonnotesduein2015.Santana’sDecember31,2010,balancesheetisissuedonFebruary15,2011.

Instructions

PrepareapartialbalancesheetforSantanaatDecember31,2010,showinghowits,000,000ofshorttermdebtshouldbepresented,includingfootnotedisclosure.

Week14BondsPayable

E14-5(EntriesforBondTransactions—Effective-Interest)AssumethesameinformationasinE14-4,exceptthatForemanCompanyusestheeffective-interestmethodofamortizationforbondpremiumordiscount.Assumeaneffectiveyieldof9.7705%.InstructionsPreparethejournalentriestorecordthefollowing.(Roundtothenearestdollar.)

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandrelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.

【E14-4(EntriesforBondTransactions—Straight-Line)ForemanCompanyissued0,000of10%,20-yearbondsonJanuary1,2011,at102.InterestispayablesemiannuallyonJuly1andJanuary1.ForemanCompanyusesthestraight-linemethodofamortizationforbondpremiumordiscount.

Instructions

Preparethejournalentriestorecordthefollowing.

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandtherelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.】

P14-1(AnalysisofAmortizationScheduleandInterestEntries)Thefollowingamortizationandinterestschedulereflectstheissuanceof10-yearbondsbyCapuletCorporationonJanuary1,2004,andthesubsequentinterestpaymentsandcharges.Thecompany’syear-endisDecember31,andfinancialstatementsarepreparedonceyearly.

Instructions

(a)Indicatewhetherthebondswereissuedatapremiumoradiscountandhowyoucandetermine

thisfactfromtheschedule.

(b)Indicatewhethertheamortizationscheduleisbasedonthestraight-linemethodortheeffectiveinterestmethodandhowyoucandeterminewhichmethodisused.

(c)Determinethestatedinterestrateandtheeffectiveinterestrate.

(d)Onthebasisofthescheduleabove,preparethejournalentrytorecordtheissuanceofthebondsonJanuary1,2004.

(e)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2004.(InterestispaidJanuary1.)

(f)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2011.CapuletCorporationdoesnotusereversingentries.

Week15Stockholders’Equity

E15-9(CorrectingEntriesforEquityTransactions)DavisonInc.recentlyhiredanewaccountantwithextensiveexperienceinaccountingforpartnerships.Becauseofthepressureofthenewjob,theaccountantwasunabletoreviewwhathehadlearnedearlieraboutcorporationaccounting.Duringthefirstmonth,hemadethefollowingentriesforthecorporation’scapitalstock.

Instructions

Onthebasisoftheexplanationforeachentry,preparetheentriesthatshouldhavebeenmadeforthecapitalstocktransactions.

P15-9(Stockholders’EquitySectionofBalanceSheet)ThefollowingisasummaryofallrelevanttransactionsofVicarioCorporationsinceitwasorganizedin2010.

In2010,15,000shareswereauthorizedand7,000sharesofcommonstock(parvalue)wereissuedatapriceof.In2011,1,000shareswereissuedasastockdividendwhenthestockwassellingfor.Threehundredsharesofcommonstockwereboughtin2012atacostofpershare.These300sharesarestillinthecompanytreasury.

In2011,10,000preferredshareswereauthorizedandthecompanyissued5,000ofthem(0parvalue)at3.Someofthepreferredstockwasreacquiredbythecompanyandlaterreissuedfor,700morethanitcostthecompany.

Thecorporationhasearnedatotalof0,000innetincomeafterincometaxesandpaidoutatotalof2,600incashdividendssinceincorporation.

Instructions

Preparethestockholders’equitysectionofthebalancesheetinproperformforVicarioCorporationasofDecember31,2012.Accountfortreasurystockusingthecostmethod.

  中新网8月1日电 据外媒报道,当地时间7月31日,美国军方官员表示,一架美军战斗机在加州死亡谷国家公园一座海军航空站附近坠毁,致附近瞭望台的7名游客受伤,飞行员生死未卜。

  报道称,加州勒穆尔(Lemoore)海军航空站的发言人波克(Lydia Bock)表示,事故战机为美国海军单人座F/A-18E超级大黄蜂战斗机,当时正在进行例行军事训练。

  波克表示,这架战机于太平洋夏令时间早上10时左右坠毁。搜救团队已抵达坠机现场。她说:“目前飞行员的情况还不清楚。”

  这架海军战斗机在美国加州著名的死亡谷国家公园坠毁。据悉,美国的空军常会在该公园西部入口附近的彩虹峡谷进行飞行训练。摄影师和航空爱好者甚至可以从附近的瞭望台看到飞行员的面部表情。

  公园发言人泰勒说,救护车已被派往坠机现场附近,初步报告显示,有7名在瞭望台上的游客受了轻伤,但尚不清楚是否有人被送医院接受进一步治疗。

  据目击者卡塞尔说,飞机坠毁后,他的父亲开车到达出事地点,看到一个巨大的黑色烧焦痕迹,飞机的碎片散落在停车场和瞭望台之间。

。0omitted).

Administrativeexpense

Officers’salaries

Depreciationofofficefurnitureandequipment

Costofgoodssold

Rentalrevenue

Sellingexpense

Transportation-out

Salescommissions

Depreciationofsalesequipment

Sales

Incometax

Interestexpense

,900

3,960

63,570

17,230

2,690

7,980

6,480

96,500

7,580

1,860

Instructions

(a)Prepareanincomestatementfortheyear2010usingthemultiple-stepform.Commonsharesoutstandingfor2010total40,550(000omitted).

(b)Prepareanincomestatementfortheyear2010usingthesingle-stepform.

(c)Whichonedoyouprefer?Discuss.

P5-3(BalanceSheetAdjustmentandPreparation)TheadjustedtrialbalanceofEastwoodCompanyandotherrelatedinformationfortheyear2010arepresentedonthenextpage.

Additionalinformation:

1.TheLIFOmethodofinventoryvalueisused.

2.Thecostandfairvalueofthelong-terminvestmentsthatconsistofstocksandbondsisthesame.

3.TheamountoftheConstructionWorkinProgressaccountrepresentsthecostsexpendedtodateonabuildingintheprocessofconstruction.(Thecompanyrentsfactoryspaceatthepresenttime.)Thelandonwhichthebuildingisbeingconstructedcost,000,asshowninthetrialbalance.

4.Thepatentswerepurchasedbythecompanyatacostof,000andarebeingamortizedonastraight-linebasis.

5.Oftheunamortizeddiscountonbondspayable,,000willbeamortizedin2011.

6.Thenotespayablerepresentbankloansthataresecuredbylong-terminvestmentscarriedat0,000.Thesebankloansareduein2011.

7.Thebondspayablebearinterestat8%payableeveryDecember31,andaredueJanuary1,2021.

8.600,000sharesofcommonstockofaparvalueofwereauthorized,ofwhich500,000shareswereissuedandoutstanding.

Instructions

PrepareabalancesheetasofDecember31,2010,sothatallimportantinformationisfullydisclosed.

Week4Cashandreceivables

E7-5(RecordSalesGrossandNet)OnJune3,BoltonCompanysoldtoArquetteCompanymerchandisehavingasalepriceof,000withtermsof2/10,n/60,f.o.b.shippingpoint.Aninvoicetotaling,termsn/30,wasreceivedbyArquetteonJune8fromJohnBoothTransportServiceforthefreightcost.OnJune12,thecompanyreceivedacheckforthebalanceduefromArquetteCompany.

Instructions

(a)PreparejournalentriesontheBoltonCompanybookstorecordalltheeventsnotedaboveundereachofthefollowingbases.

(1)Salesandreceivablesareenteredatgrosssellingprice.

(2)Salesandreceivablesareenteredatnetofcashdiscounts.

(b)Preparethejournalentryunderbasis2,assumingthatArquetteCompanydidnotremitpaymentuntilJuly29.

P7-2(Bad-DebtReporting)Presentedbelowareaseriesofunrelatedsituations.

1.HalenCompany’sunadjustedtrialbalanceatDecember31,2010,includedthefollowingaccounts.

Allowancefordoubtfulaccounts

Netsales

Debit

,000

Credit

,200,000

HalenCompanyestimatesitsbaddebtexpensetobe1.5%ofnetsales.Determineitsbaddebtexpensefor2010.

2.AnanalysisandagingofStuartCorp.accountsreceivableatDecember31,2010,disclosedthefollowing.

Amountsestimatedtobeuncollectible

Accountsreceivable

Allowancefordoubtfulaccounts(perbooks)

0,000

1,750,000

125,000

WhatisthenetrealizablevalueofStuart’sreceivablesatDecember31,2010?

3.ShoreCo.providesfordoubtfulaccountsbasedon3%ofcreditsales.Thefollowingdataare

availablefor2010.

Creditsalesduring2010

Allowancefordoubtfulaccounts1/1/2010

Collectionofaccountswrittenoffinprioryears

(customercreditwasreestablished)

Customeraccountswrittenoffasuncollectibleduring2010

,400,000

17,000

8,000

30,000

WhatisthebalanceintheAllowanceforDoubtfulAccountsatDecember31,2010?

4.Attheendofitsfirstyearofoperations,December31,2010,DardenInc.reportedthefollowinginformation.

Accountsreceivable,netofallowancefordoubtfulaccounts

Customeraccountswrittenoffasuncollectibleduring2010

Baddebtexpensefor2010

0,000

24,000

84,000

WhatshouldbethebalanceinaccountsreceivableatDecember31,2010,beforesubtractingthe

allowancefordoubtfulaccounts?

5.ThefollowingaccountsweretakenfromBullockInc.’strialbalanceatDecember31,2010.

Netcreditsales

Allowancefordoubtfulaccounts

Accountsreceivable

Debit

,000

310,000

Credit

0,000

Ifdoubtfulaccountsare3%ofaccountsreceivable,determinethebaddebtexpensetobereportedfor2010.

Instructions

Answerthequestionsrelatingtoeachofthefiveindependentsituationsasrequested.

Week5-6Inventories

E8-17(FIFOandLIFO—PeriodicandPerpetual)ThefollowingisarecordofCannondaleCompany’stransactionsforBostonTeapotsforthemonthofMay2010.

Instructions

(a)Assumingthatperpetualinventoriesarenotmaintainedandthataphysicalcountattheendofthemonthshows510unitsonhand,whatisthecostoftheendinginventoryusing(1)FIFOand(2)LIFO?

(b)Assumingthatperpetualrecordsaremaintainedandtheytieintothegeneralledger,calculatetheendinginventoryusing(1)FIFOand(2)LIFO.

E9-4(Lower-of-Cost-or-Market—JournalEntries)DoverCompanybeganoperationsin2010anddetermined

itsendinginventoryatcostandatlower-of-cost-or-marketatDecember31,2010,andDecember

31,2011.Thisinformationispresentedbelow.

12/31/10

12/31/11

Cost

6,000

410,000

Lower-of-Cost-or-Market

2,000

390,000

Instructions

(a)PreparethejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatlower-of-cost-or-market,andaperpetualinventorysystem(directmethod)isused.

(b)PreparejournalentriesrequiredatDecember31,2010,andDecember31,2011,assumingthattheinventoryisrecordedatcostandanallowanceaccountisadjustedateachyear-endunderaperpetualsystem.

(c)Whichofthetwomethodsaboveprovidesthehighernetincomeineachyear?

Week9-10Property,Plant,andEquipment

P10-8(NonmonetaryExchanges)HolyfieldCorporationwishestoexchangeamachineusedinitsoperations.Holyfieldhasreceivedthefollowingoffersfromothercompaniesintheindustry.

1.DorsettCompanyofferedtoexchangeasimilarmachineplus,000.(Theexchangehascommercialsubstanceforbothparties.)

2.WinstonCompanyofferedtoexchangeasimilarmachine.(Theexchangelackscommercialsubstanceforbothparties.)

3.ListonCompanyofferedtoexchangeasimilarmachine,butwanted,000inadditiontoHolyfield’smachine.(Theexchangehascommercialsubstanceforbothparties.)

Inaddition,HolyfieldcontactedGreeleyCorporation,adealerinmachines.Toobtainanewmachine,Holyfieldmustpay,000inadditiontotradinginitsoldmachine.

Instructions

Foreachofthefourindependentsituations,preparethejournalentriestorecordtheexchangeonthebooksofeachcompany.

E11-2(Depreciation—ConceptualUnderstanding)HasselbackCompanyacquiredaplantassetatthebeginningofYear1.Theassethasanestimatedservicelifeof5years.Anemployeehasprepareddepreciationschedulesforthisassetusingthreedifferentmethodstocomparetheresultsofusingonemethodwiththeresultsofusingothermethods.Youaretoassumethatthefollowingscheduleshavebeencorrectlypreparedforthisassetusing(1)thestraight-linemethod,(2)thesum-of-the-years’-digitsmethod,and(3)thedouble-declining-balancemethod.

Instructions

Answerthefollowingquestions.

(a)Whatisthecostoftheassetbeingdepreciated?

(b)Whatamount,ifany,wasusedinthedepreciationcalculationsforthesalvagevalueforthisasset?

(c)WhichmethodwillproducethehighestchargetoincomeinYear1?

(d)WhichmethodwillproducethehighestchargetoincomeinYear4?

E11-17(Impairment)AssumethesameinformationasE11-16,exceptthatPujolsintendstodisposeoftheequipmentinthecomingyear.Itisexpectedthatthecostofdisposalwillbe,000.

Instructions

(a)Preparethejournalentry(ifany)torecordtheimpairmentoftheassetatDecember31,2010.

(b)Preparethejournalentry(ifany)torecorddepreciationexpensefor2011.

(c)TheassetwasnotsoldbyDecember31,2011.Thefairvalueoftheequipmentonthatdateis,100,000.Preparethejournalentry(ifany)necessarytorecordthisincreaseinfairvalue.Itisexpectedthatthecostofdisposalisstill,000.

Week12Intangibleassets

E12-4(IntangibleAmortization)PresentedbelowisselectedinformationforPalmieroCompany.

1.PalmieropurchasedapatentfromVaniaCo.for,500,000onJanuary1,2008.Thepatentisbeingamortizedoveritsremaininglegallifeof10years,expiringonJanuary1,2018.During2010,Palmierodeterminedthattheeconomicbenefitsofthepatentwouldnotlastlongerthan6yearsfromthedateofacquisition.Whatamountshouldbereportedinthebalancesheetforthepatent,netofaccumulatedamortization,atDecember31,2010?

2.PalmieroboughtafranchisefromDoughertyCo.onJanuary1,2009,for0,000.ThecarryingamountofthefranchiseonDougherty’sbooksonJanuary1,2009,was0,000.Thefranchiseagreementhadanestimatedusefullifeof30years.BecausePalmieromustenteracompetitivebiddingattheendof2018,itisunlikelythatthefranchisewillberetainedbeyond2018.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

3.OnJanuary1,2008,Palmieroincurredorganizationcostsof5,000.Whatamountoforganizationexpenseshouldbereportedin2010?

4.PalmieropurchasedthelicensefordistributionofapopularconsumerproductonJanuary1,2010,for0,000.Itisexpectedthatthisproductwillgeneratecashflowsforanindefiniteperiodoftime.Thelicensehasaninitialtermof5yearsbutbypayinganominalfee,Palmierocanrenewthelicenseindefinitelyforsuccessive5-yearterms.WhatamountshouldbeamortizedfortheyearendedDecember31,2010?

Instructions

Answerthequestionsaskedabouteachofthefactualsituations.

E12-10(AccountingforPatents)During2007,ThompsonCorporationspent0,000inresearchanddevelopmentcosts.Asaresult,anewproductcalledtheNewAgePianowaspatented.ThepatentwasobtainedonOctober1,2007,andhadalegallifeof20yearsandausefullifeof10years.Legalcostsof,000relatedtothepatentwereincurredasofOctober1,2007.

Instructions

(a)Preparealljournalentriesrequiredin2007and2008asaresultofthetransactionsabove.

(b)OnJune1,2009,Thompsonspent,400tosuccessfullyprosecuteapatentinfringementsuit.Asaresult,theestimateofusefullifewasextendedto12yearsfromJune1,2009.Preparealljournalentriesrequiredin2009and2010.

(c)In2011,Thompsondeterminedthatacompetitor’sproductwouldmaketheNewAgePianoobsoleteandthepatentworthlessbyDecember31,2012.Preparealljournalentriesrequiredin2011and2012.

Week13Contingenciesanddebtclassification

E13-4(RefinancingofShort-TermDebt)OnDecember31,2010,SantanaCompanyhas,000,000ofshort-termdebtintheformofnotespayabletoGoldenStateBankduein2011.OnJanuary28,2011,SantanaentersintoarefinancingagreementwithGoldenthatwillpermitittoborrowupto60%ofthegrossamountofitsaccountsreceivable.Receivablesareexpectedtorangebetweenalowof,000,000inMaytoahighof,000,000inOctoberduringtheyear2011.Theinterestcostofthematuringshort-termdebtis15%,andthenewagreementcallsforafluctuatinginterestrateat1%abovetheprimerateonnotesduein2015.Santana’sDecember31,2010,balancesheetisissuedonFebruary15,2011.

Instructions

PrepareapartialbalancesheetforSantanaatDecember31,2010,showinghowits,000,000ofshorttermdebtshouldbepresented,includingfootnotedisclosure.

Week14BondsPayable

E14-5(EntriesforBondTransactions—Effective-Interest)AssumethesameinformationasinE14-4,exceptthatForemanCompanyusestheeffective-interestmethodofamortizationforbondpremiumordiscount.Assumeaneffectiveyieldof9.7705%.InstructionsPreparethejournalentriestorecordthefollowing.(Roundtothenearestdollar.)

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandrelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.

【E14-4(EntriesforBondTransactions—Straight-Line)ForemanCompanyissued0,000of10%,20-yearbondsonJanuary1,2011,at102.InterestispayablesemiannuallyonJuly1andJanuary1.ForemanCompanyusesthestraight-linemethodofamortizationforbondpremiumordiscount.

Instructions

Preparethejournalentriestorecordthefollowing.

(a)Theissuanceofthebonds.

(b)ThepaymentofinterestandtherelatedamortizationonJuly1,2011.

(c)TheaccrualofinterestandtherelatedamortizationonDecember31,2011.】

P14-1(AnalysisofAmortizationScheduleandInterestEntries)Thefollowingamortizationandinterestschedulereflectstheissuanceof10-yearbondsbyCapuletCorporationonJanuary1,2004,andthesubsequentinterestpaymentsandcharges.Thecompany’syear-endisDecember31,andfinancialstatementsarepreparedonceyearly.

Instructions

(a)Indicatewhetherthebondswereissuedatapremiumoradiscountandhowyoucandetermine

thisfactfromtheschedule.

(b)Indicatewhethertheamortizationscheduleisbasedonthestraight-linemethodortheeffectiveinterestmethodandhowyoucandeterminewhichmethodisused.

(c)Determinethestatedinterestrateandtheeffectiveinterestrate.

(d)Onthebasisofthescheduleabove,preparethejournalentrytorecordtheissuanceofthebondsonJanuary1,2004.

(e)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2004.(InterestispaidJanuary1.)

(f)Onthebasisofthescheduleabove,preparethejournalentryorentriestoreflectthebondtransactionsandaccrualsfor2011.CapuletCorporationdoesnotusereversingentries.

Week15Stockholders’Equity

E15-9(CorrectingEntriesforEquityTransactions)DavisonInc.recentlyhiredanewaccountantwithextensiveexperienceinaccountingforpartnerships.Becauseofthepressureofthenewjob,theaccountantwasunabletoreviewwhathehadlearnedearlieraboutcorporationaccounting.Duringthefirstmonth,hemadethefollowingentriesforthecorporation’scapitalstock.

Instructions

Onthebasisoftheexplanationforeachentry,preparetheentriesthatshouldhavebeenmadeforthecapitalstocktransactions.

P15-9(Stockholders’EquitySectionofBalanceSheet)ThefollowingisasummaryofallrelevanttransactionsofVicarioCorporationsinceitwasorganizedin2010.

In2010,15,000shareswereauthorizedand7,000sharesofcommonstock(parvalue)wereissuedatapriceof.In2011,1,000shareswereissuedasastockdividendwhenthestockwassellingfor.Threehundredsharesofcommonstockwereboughtin2012atacostofpershare.These300sharesarestillinthecompanytreasury.

In2011,10,000preferredshareswereauthorizedandthecompanyissued5,000ofthem(0parvalue)at3.Someofthepreferredstockwasreacquiredbythecompanyandlaterreissuedfor,700morethanitcostthecompany.

Thecorporationhasearnedatotalof0,000innetincomeafterincometaxesandpaidoutatotalof2,600incashdividendssinceincorporation.

Instructions

Preparethestockholders’equitysectionofthebalancesheetinproperformforVicarioCorporationasofDecember31,2012.Accountfortreasurystockusingthecostmethod.

猜你喜欢

最安全有效的减肥药

最安全有效的减肥药

编辑:小徐

现在的减肥药真的是真假难分,在选择减肥药的同时也应该更加小心,减肥药多种多样,那么如何才能选择最安全有效的减肥药,也成了很多小仙女的内心疑问,下面就跟着黄色青青兔免费视频小编一起看一下,如何选择最安全有效的减肥药。 最安全有效的减肥药选购方法 1、首先需要观察产品的外包装,在包装中可以看到其配方是不是含有激素,含有激素的减肥药对身体的内..

吃减肥药失眠

吃减肥药失眠

编辑:小徐

随着现在流行以瘦为美,很多人会不顾身体的健康选择减肥药,达到快速减肥瘦身的效果,但是很多减肥药都是有副作用的,副作用比较轻的就是失眠现象,那么吃减肥药出现失眠是怎么回事儿?如果出现失眠后,我们应该怎样缓解? 吃减肥药失眠是怎么回事 减肥药中富含安非他命,所以减肥药服用了太多会有失眠现象,服用减肥药期间,身体会逐渐出现抗药性,身..

最新文章