免費(fèi)問(wèn)答

同學(xué)您好， 這個(gè)貌似不是CMA的題目。我嘗試解答一下。 a) 第一問(wèn)問(wèn)的是概念，這種概念題不知道您書(shū)本是怎么講的（因?yàn)楦拍钸@東西一般每本書(shū)都略有差異）我覺(jué)得是是Accured Revenues,unearned revenues, accrued Expenses, Prepaid Expenses. b)1. 60,000*2%+40,000*4%+25,000*16%+12,000*40%+2,000*90%=13,400 The allowance for doubtful expenses is 13,400. 2. Assuming it has RMB 1400 credit balance . 13400-1400=12000 Dr. financial expense 12,000 Cr. Allowance for doubtful expense 12000 3. If the company use income statement expense. 200,000*3%= 6,000 C) 1. Dr. note receivable 22,000 Cr. account receivable 22,000 2. Dr. interest receivable 22,000*12%/4=660 Cr. interest revenue 660 Dr. Cash 22 660 Cr. note receivable 22 000 interest receivable 660 Question 4 Why do we need to prepare bank reconciliation? Because the timing of transaction between bank and the accounting book is different. The balance on the book $7,261-$50+$90+5050-180=$12 171 The balance from the bank $8,798-$140-$932-$307-$2200+$6772+90*2=$12171