USCPA(美国注册会计师)经验交流贴兼学习日志

多云有时晴

lemonCC 发表于 2014-11-26 14:38
为啥没可能

一直做技术了，没啥经验阿。
你周围有以前做技术的吗？

多云有时晴

lemonCC 发表于 2014-11-26 14:50
有                           
你不是埃森哲吗

呵呵，不是阿

多云有时晴

The following trial balance of Trey Co. at December 31 of the current year has been adjusted except for income tax expense.

	Dr.	Cr.
Cash	$ 550,000
Accounts receivable, net	1,650,000
Prepaid taxes	300,000
Accounts payable		$ 120,000
Common stock		500,000
Additional paid-in capital		680,000
Retained earnings		630,000
Foreign currency translation adjustment	430,000
Revenues		3,600,000
Expenses	2,600,000
	$ 5,530,000	$ 5,530,000

•                 During the year, estimated tax payments of $300,000 were charged to prepaid taxes. Trey has not yet recorded income tax expense. There were no differences between financial statement and income tax income, and Trey's tax rate is 30%.
•                 Included in accounts receivable is $500,000 due from a customer. Special terms granted to this customer require payment in equal semi-annual installments of $125,000 every April 1 and October 1.
  

        In Trey's December 31 year-end balance sheet, what amount should be reported as total current assets?

• $1,950,000
• $2,200,000
• $2,250,000
• $2,500,000
  

多云有时晴

The following are held by Smite Co.:

Cash in checking account	$20,000
Cash in bond sinking fund account	30,000
Post-dated check from customer dated one month from balance sheet date	250
Petty cash	200
Commercial paper (matures in two months)	7,000
Certificate of deposit (matures in six months)	5,000

What amount should be reported as cash and cash equivalents on Smite's balance sheet?

• $57,200
• $32,200
• $27,450
• $27,200
  

多云有时晴

Delta Inc. sells to wholesalers on terms of 2/15, net 30. Delta has no cash sales but 50% of Delta's customers take advantage of the discount. Delta uses the gross method of recording sales and trade receivables. Delta's trade receivables balances at December 31 revealed the following:

Age           [td]Amount           [td]Collectible[/tr]
0-15 days	$100,000	100%
16-30 days	60,000	95%
31-60 days	5,000	90%
Over 60 days	2,500	$500
	$167,500

In its December 31 balance sheet, what amount should Delta report for allowance for discounts?

• $1,000
• $1,620
• $1,675
• $2,000
  

多云有时晴

In its previous year-end balance sheet, Fleet Co. reported accounts receivable of $100,000 before allowance for uncollectible accounts of $10,000. Credit sales during the year were $611,000, and collections from customers, excluding recoveries, totaled $591,000. In the year, accounts receivable of $45,000 were written off and $17,000 were recovered. Fleet estimated that $15,000 of the accounts receivable at December 31 were uncollectible. In its December 31 current year balance sheet, what amount should Fleet report as accounts receivable before allowance for uncollectible accounts?                                         

• $58,000
• $67,000
• $75,000
• $82,000
  

Springfinder

多云有时晴 发表于 2014-11-29 18:38
In its previous year-end balance sheet, Fleet Co. reported accounts receivable of $100,000 before al ...

我现在在准备batic ,明年7月的考试将会改为采IFRS基准的。
我没有多少时间复习，估计subject2很难拿到一个比较好的分数。
现在的batic美国会计基准，和采IFRS后会很不一样吗？
真有点浪费钱了，一共买书报名花了将近3万日元，早知道不考它了。
我也是听你说，才知道明年会采IFRS，在东京商工会的网站上找到说明。本想这次时间不够的，好好考subject1的，明年要是要考的话，subject2又要全部买过新的书才行。

frankvan86

先收藏起来

多云有时晴

9. Dean Company uses the retail inventory method to estimate its inventory for interim
statement purposes. Data relating to the computation of the inventory at July 31 are as follows:
Cost Retail
Inventory ,2/1 $ 180,000 $ 250,000
Purchases 1,020,000 1,575,000
Markups, net 175,000
Sales 1,705,000
Estimated normal shoplifting losses 20,000
Markdowns, net 125,000
Under the approximate lower of average cost or market retail method, Dean’s estimated
inventory at July 31 is
a. $90,000
b. $96,000
c. $102,000
d. $150,000

多云有时晴

25. On January 1, Jambon purchased equipment for use in developing a new product.
Jambon uses the straight-line depreciation method. The equipment could provide benefits over a
10-year period. However, the new product development is expected to take five years, and the
equipment can be used only for this project. Jambon’s expense for the year equals
a. The total cost of the equipment.
b. One-fifth of the cost of the equipment.
c. One-tenth of the cost of the equipment.
d. Zero.