会计英语案例试题及答案

A公司于2010年1月2日以22万（美）元收购了B公司44%的有表决权的股票。A公司在B公司这44%的股权使A公司对B公司的运营与财务政策有能力行使重要影响力。2010年B公司盈利10万，分得红利5万。B公司报告截止2011年6月30日的盈利为15万，截止2011年12月31日的盈利为20万。2011年7月1日，A公司将其在B公司的一半股份以16万现金卖掉。B公司于2011年10月1日分得红利6万。你的问题呢？

1(a) the amount of owner's equity at the end of the year is $443,000, which is compute as follows:Beginning assets 87300 + increases of assets 15000 + beginning liabilities + increases of liabilities 80000 = 443000;(b) the amount of total assets at the end of the year is computed as:beginning equity 373,000 - decreases of equity 70,000 + beginning liabilities 500,000 + increases of liability 100,000 = 903,000(c) the amount of total liabilities at the end of the year is computed as: total assets decreases 80,000 + beginning assets 87300 - owner's equity increases 121,000 - beginning equity 373000 = 459,0002(a) net income = ending equity - beginning equity + drawings = (405,000 - 250,000) - 116,000 + 116,000 = 58,000;(b) net income = ending equity - beginning equity - additional investment = (480,000 - 306,000) - (405,000 - 250,000) - 56,000 = -37,000, or net loss (37,000);(c) net income = ending equity - beginning equity - additional investment = (620,000 - 401,000) - (480,000 - 306,000) - 18,000 = 27,000;

在本年度结束时，应收账款账户的借方余额为6000和净销售额一年总额为100000 确定的金额调整入境记录提供可疑帐户下列各假设：。津贴账户之前调整信贷余额为3000和无法收回帐款的费用估计为1 ％的净销售额。2 ）津贴调整到之前有借方余额的A 500美元，和与分析帐号的客户分类显示可疑帐户的$ 2000 。计算交给你了哦

a. the company had $19,250 at the close of business on September 30.b. the amount of sales on account that occured in October is $102,890