会计专业英语习题答案版.pdf

Chapter.1

1-1

Asinmanyethicsissues,thereisnoonerightanswer.Thelocal

newspaperreportedonthisissueintheseterms：Thecompany

coveredupthefirstreport,andthelocalnewspaperuncovered

thecompanyssecret.Thecompanywasforcedtonotlocate

here(CollierCounty.Itbecamepatentlyclearthatdoingthe

leastthatislegallyallowedisnotenough.

1-2

1.B2.B3.E4.F5.B6..F

7.X8.E9.X10.B

1-3

a.$96,500($25,000+$71,500

b.$67,750($82,750-$15,000

c.$19,500($37,000-$17,500

1-4

a.$275,000($475,000-$200,000

b.$310,000($275,000+$75,000-$40,000

c.$233,000($275,000-$15,000-$27,000

d.$465,000($275,000+$125,000+$65,000

e.Netincome：$45,000($425,000-$105,000-$275,000

1-5

a.ownersequityb.liabilityc.assetd.assete.owners

equityf.asset

1-6

a.Increasesassetsandincreasesownersequity.

b.Increasesassetsandincreasesownersequity.

c.Decreasesassetsanddecreasesownersequity.

d.Increasesassetsandincreasesliabilities.

e.Increasesassetsanddecreasesassets.

1-7

1.increase2.decrease3.increase4.decrease

1-8

a.(1)Saleofcateringservicesforcash,$25,.

(2)Purchaseoflandforcash,$1,.

(3)Paymentofexpenses,$16,.

(4)Purchaseofsuppliesonaccount,$8.

(5)Withdrawalofcashbyowner,$2,.

(6)Paymentofcashtocreditors,$1,6.

(7)Recognitionofcostofsuppliesused,$1,4.

b.$13,6($18,-$4,4)

c.$5,6($64,1-$58,5)

d.$7,6($25,