中级财务会计计算题
中级财务会计试题
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关键字： 中级财务管理计算题
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延伸：本文除了聚合《中级财务会计计算题》，免费提供的有关中级财务管理计算题和中级财务会计试题的内容之一，已有不少的网友认为此答案对自己有帮助！
网友1的回答
(1)按照合同规定, 以银行存款支付购买 A 专利权的价款及相关税费 220 000 元。借:无形资网友2的回答
1.1)借:在建工程 502 应交税费应交增值税(进项税额) 85 贷:银行存款 587 2)借:网友3的回答
1.借其他应收款24000 贷库存现金24000 借管理费用18760 贷库存现金18760 2.借网友4的回答
1、(1)准备用来建造厂房的物资购入价款共计400 000元 借:工程物资 400000 应交税金-网友5的回答
借:可供出售金融资产-成本 323000 贷:其他货币资金 323000 借:可供出售金融资产-公允网友6的回答
这道题需要考虑营业税以及计提减值后,无形资产年折旧额的变化,计提减值后,07年的折旧为:(260-2网友7的回答
资料1: 可变现净值=(12*32-12*1)+(5*30-5*1.2)=516 存货跌价准备=52网友8的回答
本年利润249000贷：应交税费――应交所得税249000借：利润分配675900贷：利润分配）年末提取的法定盈余公积=100借：盈余公积75100借：本年利润751000贷：利润分配75100贷：所得税费用）净利润=000=751000借：所得税费用249000贷（1）应纳所得税额=0+（2）应交所得税=%=249000借网友7的回答
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The following selected transactions involve a part of investment activities of AB Corporation, whose fiscal year ends December 31:&br&&br&2009&br&Oct. 3 Purchased 1,000,000 shares common stock of MN Corporation for $10 million. The common stocks of MN were classified as available for sale securities.&br&Nov. 4 received cash dividends of $500,000 from MN.&br&Dec.8 Sold 400,000 shares MN common stock at $12 per share&br&Dec. 31The market price of MN common stock was $11 per share at the fiscal year’s end.&br&&br&2010&br&Jan.13 Sold the rest of MN common stocks for $6,500,000&br&&br&Required:&br&1&Prepare the journal entries for each transaction or event.&br&2&What amounts would be reported in the income statement at Dec 31,2009 relative to these investments.&br&&br&&br&二、On August 1, 2011, Limbaugh Communications issued $30 million of 10% nonconvertible bonds at 104. The bonds are due on July 31, 2031. Each $1,000 bond was issued with 20 detachable stock warrants, each of which entitled the bondholder to purchase, for $60, one share of Limbaugh Communications’ no par common stock. Interstate Containers purchased 20% of the bond issue. On August 1, 2011, the market value of the common stock was $58 per share and the market value of each warrant was $8.&br&In February 2022, when Limbaugh’s common stock had a market price of $72 per share and the unamortized discount balance was $1 million, Interstate Containers exercised the warrants it held.&br&Required:&br&1. Prepare the journal entries on August 1, 2011, to record the issuance of the bonds by Limbaugh.&br&2. Prepare the journal entries for Limbaugh in February 2022, to record the exercise of the warrants.&br&&br&&br&三、Amazon co. manufactures and sells air conditioner under warranty. Amazon co.’s past experience, estimate warranty costs is 1%-1.5% of sales. On Jan 1, 2011, the Bal. of Estimated warranty liability is 60,000. During 2011, the sales of air conditioner are 5,000,000. Due to defective machines, Amazon co. happened actual warranty expenses for the year is 40,000 (cash, raw material is one half). &br&Required:&br&1. Prepare the journal entry for estimating warranty costs in 2011&br&2. Prepare the journal entry for recording actual warranty expenses in 2011&br&3. Repeat requirement 2 if the Bal. of estimated warranty liability is 30,000 on Jan 1, 2011&br&四、ABC Corporation acquired $6,000,000 of 10% bonds on July 1, 2008. Interest was payable semiannually on Jun 30 and December 31. Management had the positive intent and ability to hold the bonds to maturity, which matured after 2 years later. The market interest rate was 12% for bonds of similar risk and maturity.&br&1& Determine the amortized cost of the bonds on December 31 2008 and June 30 2009. And write down the related journal entries.&br&If the economic environment changed in 2009, and ABC sold the bonds at $6,100,000, July 1 2009.&br&&br&
Required:&br&Prepare the entries of the transaction or event.&br&(Present value of an ordinary annuity of $1: n=4, i=6% :
3.46&br&Present value of $1: n=4, i=6%:
0.79)&br&&br&五、（20 scores）Fizer Pharmaceutical paid $68 million on January 2, 2011, for 4 million shares of Carne Cosmetics common stock. The investment represents a 25% interest in the net assets of Carne and gave Fizer the ability to exercise significant influence over Carne’s operations. Fizer received dividends of $1 per share on December 21, 2011, and Carne reported net income of $40 million for the year ended December 31, 2011. The fair value of Carne’s common stock at December 31, 2011, was $18.50 per share.&br&o The book value of Carne’s net assets was $192 million.&br&o The fair value of Carne’s depreciable assets exceeded their book value by $32 million. These assets had an average remaining useful life of eight years.&br&o The remainder of the excess of the cost of the investment over the book value of net assets purchased was attributable to goodwill.&br&&br&Required:&br&Prepare all appropriate journal entries related to the investment during 2011.
The following selected transactions involve a part of investment activities of AB Corporation, whose fiscal year ends December 31:2009Oct. 3 Purchased 1,000,000 shares common stock of MN Corporation for $10 million. The common stocks of MN were classified as available for sale securities.Nov. 4 received cash dividends of $500,000 from MN.Dec.8 Sold 400,000 shares MN common stock at $12 per shareDec. 31The market price of MN common stock was $11 per share at the fiscal year’s end.2010Jan.13 Sold the rest of MN common stocks for $6,500,000Required:1&Prepare the journal entries for each transaction or event.2&What amounts would be reported in the income statement at Dec 31,2009 relative to these investments.二、On August 1, 2011, Limbaugh Communications issued $30 million of 10% nonconvertible bonds at 104. The bonds are due on July 31, 2031. Each $1,000 bond was issued with 20 detachable stock warrants, each of which entitled the bondholder to purchase, for $60, one …
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