超星会计学原理_15期末答案(学习通2023课后作业答案)
56 min read超星会计学原理_15期末答案(学习通2023课后作业答案)
Module1 Exercises
1、超星Accounting is 学原习通an information and measurement system that does all of the following except________.
A、identifies business activities
B、理期records business activities
C、末答communicates business activities
D、案学does not use technology to improve accuracy in reporting
E、课后helps people make better decisions
2、作业The答案 primary objective of financial accounting is__________.
A、to serve the decision-making needs of internal users
B、超星to provide financial statements to help external users analyze an organization's activities
C、学原习通to monitor and control company activities
D、理期to provide information on both the costs and benefits of looking after products and services
E、末答to know what,案学 when, and how much to produce
3、The课后 accounting assumption that requires every business to be accounted for separately from other business entities, including its owner or owners is known as the___________.
A、time-period assumption
B、作业business entity assumption
C、going-concern assumption
D、revenue recognition principle
E、cost principle
4、The rule that requires financial statements to reflect the assumption that the business will continue operating instead of being closed or sold, unless evidence shows that it will not continue, is the____________.
A、monetary unit assumption
B、business entity assumption
C、going-concern assumption
D、objectivity principle
E、cost principle
5、The accounting principle that requires accounting information to be based on actual cost and requires assets and services to be recorded initially at the cash or cash-equivalent amount given in exchange, is the__________.
A、accounting equation
B、cost principle
C、going-concern assumption
D、realization principle
E、business entity assumption
6、Assets created by selling goods and services on credit are_____________.
A、accounts payable
B、accounts receivable
C、liabilities
D、expenses
E、equity
7、Creditors' claims on the assets of a company are called____________.
A、net losses
B、expenses
C、revenues
D、equity
E、liabilities
8、The difference between a company's assets and its liabilities, or net assets is____________.
A、net income
B、expense
C、equity
D、revenue
E、net loss
9、If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000. What is the effect of the sale on the accounting equation for the seller?
A、Assets increase $52,000; owner's equity increases $52,000.
B、Assets increase $85,000; owner's equity increases $85,000.
C、Assets increase $137,000; owner's equity increases $137,000.
D、Assets increase $140,000; owner's equity increases $140,000.
E、Assets decrease $85,000; owner's equity decreases $85,000.
10、Net Income__________.
A、decreases equity
B、represents the amount of assets owners put into a business
C、equals assets minus liabilities
D、is the excess of revenues over expenses
E、represents owners' claims against assets
11、Decreases in equity that represent costs of assets or services used to earn revenues are called_________.
A、liabilities
B、equity
C、withdrawals
D、expenses
E、owner's ivestment
12、The statement of owner's equity_______________.
A、reports how equity changes at a point in time
B、reports how equity changes over a period of time
C、reports on cash flows for operating, financing, and investing activities over a period of time
D、reports on cash flows for operating, financing, and investing activities at a point in time
E、reports on amounts for assets, liabilities, and equity at a point in time
13、The financial statement that shows the beginning balance of owner's equity; the changes in equity that resulted from new investments by the owner, net income (or net loss); withdrawals; and the ending balance, is the_____________.
A、statement of financial position
B、statement of cash flows
C、balance sheet
D、income statement
E、statement of owner's equity
14、A balance sheet lists_______________.
A、the types and amounts of the revenues and expenses of a business
B、Only the information about what happened to equity during a time period
C、the types and amounts of assets, liabilities, and equity of a business as of a specific date
D、the inflows and outflows of cash during the period
E、the assets and liabilities of a company but not the owner's equity
15、The statement of cash flows reports all of the following except_____________.
A、cash flows from operating activities
B、cash flows from investing activities
C、cash flows from financing activities
D、the net increase or decrease in assets for the period reported
E、the net increase or decrease in cash for the period reported
16、To include the personal assets and transactions of a business's owner in the records and reports of the business would be in conflict with the___________.
A、monetary unit assumption
B、Business entity assumption
C、going-concern assumption
D、revenue recognition principle
17、Accounting is an information and measurement system that identifies, records, and communicates relevant, reliable, and comparable information about an organization's business activities.
18、Managerial accounting is the area of accounting that provides internal reports to assist the decision making needs of internal users.
19、External auditors examine financial statements to verify that they are prepared according to generally accepted accounting principles.
20、Internal users include lenders, shareholders, brokers and managers.
21、Opportunities in accounting include auditing, consulting, market research, and tax planning.
22、The Financial Accounting Standards Board is the private group that sets both broad and specific accounting principles.
23、Generally accepted accounting principles are the basic assumptions, concepts, and guidelines for preparing financial statements.
24、As a general rule, revenues should not be recognized in the accounting records until it is received in cash.
25、Assets are the resources of a company and are expected to yield future benefits.
26、Liabilities are the owner's claim on assets.
27、Owner's investments are increases in equity from a company's earnings activities.
28、Owner's equity is increased when cash is received from customers in payment of previously recorded accounts receivable.
29、An owner's investment in a business always creates an asset (cash), a liability (note payable), and owner's equity (investment).
30、Every business transaction leaves the accounting equation in balance.
31、The income statement displays revenues earned and expenses incurred over a specified period of time due to earnings activities.
32、Ending capital reported on the statement of owner’s equity is calculated by adding owner investments and net losses and subtracting net incomes and withdrawals.
33、The balance sheet shows a company’s net income or loss due to earnings activities over a period of time.
34、A balance sheet covers a period of time such as a month or year.
35、The balance sheet is based on the accounting equation.
36、The three major types of business activities are operating, financing, and investing.
37、The four basic financial statements include the balance sheet, income statement, statement of owner's equity, and statement of cash flows.
38、The statement of cash flows identifies cash flows separated into operating, investing, and financing activities over a period of time.
39、The ________________ assumption states that transactions and events are expressed in money units.
40、________________ activities involve the acquisition and disposal of resources that an organization uses to acquire and sell its products or services.
41、________________ activities are the means organizations use to pay for resources such as land, building, and equipment.
42、________________________________ reports changes in the owner's claim on the business's assets over a period of time.
43、____________ are the increases in equity from a company's earnings activities.
44、The accounting equation is ______________________________.
45、Assets removed from the business by the business owner for personal use are called ____________.
46、The term ___________ refers to a liability that promises a future outflow of resources.
47、______________ activities involve using resources to research, develop, purchase, produce, distribute, and market products and services.
Module 2 会计记账方法（一）
Module2 Exercises
1、An account used to record the owner's investments in the business is called a(n)__________.
A、withdrawals account
B、capital account
C、revenue account
D、expense account
E、liability account
2、A list of all accounts and the identification number assigned to each account used by a company is called a______________.
A、chart of accounts
B、journal
C、trial balance
D、source document
E、general journal
3、An asset created by prepayment of an expense is____________.
A、recorded as a debit to an unearned revenue account
B、recorded as a debit to a prepaid expense account
C、recorded as a credit to an unearned revenue account
D、recorded as a credit to a prepaid expense account
E、not recorded in the accounting records until the earnings process is complete
4、An accountant has debited an account for $3,500 and credited a liability account for $2,000. Which of the following would be an incorrect way to complete the recording of this transaction_____________.
A、credit another asset account for $1,500
B、credit another liability account for $1,500
C、credit an expense account for $1,500
D、credit the owner's capital account for $1,500
E、debit another asset account for $1,500
5、All of the following are liability accounts except__________.
A、accounts payable
B、unearned ticket revenue
C、taxes payable
D、commissions earned
E、notes payable
6、All of the following are asset accounts except___________.
A、accounts receivable
B、buildings
C、supplies expense
D、cash
E、prepaid insurance
7、A $130 credit to Office Equipment was credited to Fees Earned by mistake. By what amounts are the accounts under- or overstated as a result of this error?
A、Office Equipment, understated $130; Fees Earned, overstated $130.
B、Office Equipment, understated $260; Fees Earned, overstated $130.
C、Office Equipment, overstated $130; Fees Earned, overstated $130.
D、Office Equipment, overstated $130; Fees Earned, understated $130.
E、Office Equipment, overstated $260; Fees Earned, understated $130.
8、A credit entry_______________.
A、increases asset and expense accounts, and decreases liability, owner's capital, and revenue accounts
B、is always a decrease in an account
C、decreases asset and expense accounts, and increases liability, owner's capital, and revenue accounts
D、is recorded on the left side of a T-account
E、is always an increase in an account
9、If Tim Jones, the owner of Jones Hardware proprietorship, uses cash of the business to purchase a family automobile, the business should record this use of cash with an entry to____________.
A、debit Salary Expense and credit Cash
B、debit Tim Jones, Salary and credit Cash
C、debit Cash and credit Tim Jones, Withdrawals
D、debit Tim Jones, Withdrawals and credit Cash
E、debit Automobiles and credit Cash
10、The following transactions occurred during July___________: (1) Received $900 cash for services provided to a customer during July. (2) Received $2,200 cash investment from Barbara Hanson, the owner of the business. (3) Received $750 from a customer in partial payment of his account receivable which arose from sales in June. (4) Provided services to a customer on credit, $375. (5) Borrowed $6,000 from the bank by signing a promissory note. (6) Received $1,250 cash from a customer for services to be rendered next year. What was the amount of revenue for July?
A、$ 900
B、$ 1275
C、$ 2,525
D、$ 3,275
E、$11,100
11、The general journal provides a place for recording all of the following except____________.
A、the transaction date
B、the names of the accounts involved
C、the amount of each debit and credit
D、an explanation of the transaction
E、the balance in each account
12、A record in which the effects of transactions are first recorded and from which transaction amounts are posted to the ledger is a(n)__________.
A、account
B、trial balance
C、journal
D、t-account
E、balance column account
13、The process of transferring general journal information to the ledger is___________.
A、double-entry accounting
B、posting
C、balancing an account
D、journalizing
E、not required unless debits do not equal credits
14、A column in journals and ledger accounts used to cross reference journal and ledger entries is the__________.
A、account balance column
B、debit column
C、posting reference column
D、credit column
E、description column
15、A balance column ledger account is____________.
A、an account entered on the balance sheet
B、an account with debit and credit columns for posting entries and another column for showing the balance of the account after each entry is posted.
C、another name for the withdrawals account
D、an account used to record the transfers of assets from a business to its owner
E、a simple form of account that is widely used in accounting to illustrate the debits and credits required in recording a transaction
16、Which financial statement reports an organization’s financial position at a point in time?
A、Income statement.
B、Balance sheet.
C、Statement of owner’s equity.
D、Cash flow statement.
E、Trial balance.
17、Preparation of a trial balance is the first step in the analyzing and recording process.
18、An account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.
19、When a company provides services for which cash will not be received until some future date, the company should record the amount charged as unearned revenue.
20、In a double-entry accounting system, the total amount debited must always equal the total amount credited.
21、Debits increase asset and expense accounts.
22、Crediting an expense account decreases it.
23、A revenue account normally has a debit balance.
24、Accounts are normally decreased by debits.
25、The owner's withdrawal account normally has a credit balance since it is an equity account.
26、The journal is known as a book of original entry.
27、A journal gives a complete record of each transaction in one place, and shows the debits and credits for each transaction.
28、The journal is known as the book of final entry because financial statements are prepared from it.
29、Posting is the transfer of journal entry information to the ledger.
30、The trial balance is a list of all general ledger accounts and their balances at a point in time.
31、Generally, the ordering of accounts in a trial balance typically follows their identification number from the chart of accounts, that is, assets first, then liabilities, then owner's capital and withdrawals, followed by revenues and expenses.
32、The heading on each financial statement lists the three W's – Who (the name of the organization); What (the name of the statement); and Where (the organization's address).
33、An income statement reports the revenues earned less expenses incurred by a business over a period of time.
34、Both U.S. GAAP and IFRS prepare the same four basic financial statements.
学习通会计学原理_15
第十五章 企业合并与收购
企业合并与收购是指两个或两个以上的企业在资产、人员等方面进行有组织的整合，以形成新的企业形式或者单一的公司形态。
合并可以分为纵向合并、横向合并和非同属合并。
一、合并的定义、种类及会计处理
1. 合并的定义
合并是指两个或两个以上的企业在资产、人员等方面进行有组织的整合，以形成新的企业形式或者单一的公司形态。
2. 合并的种类
（1）纵向合并：相互处于供应商与买方关系的企业之间进行的合并，通常是为了实现生产、销售、服务等方面的协同。
（2）横向合并：同一行业中进行的企业之间的合并，通常是为了实现规模经营、技术进步、市场份额等方面的优势。
（3）非同属合并：不同行业、不同业务领域之间进行的合并。
3. 合并的会计处理
对于合并的会计处理，一般采用购买方法和合并方法。
（1）购买方法：按照合并中收购方对被收购方的购买成本计量，即以购买价格作为资产与负债的初始计量，差额计入购买溢价。购买溢价在资产负债表上列示为无形资产并在未来的合理期限内进行逐年摊销，但不得超过20年。
（2）合并方法：按照合并中各方在合并之前的账面价值以及合并后形成的新的账面价值计量，并重新计量资产与负债。差额计入合并溢价，应在未来的合理期限内进行逐年摊销，但不得超过20年。合并方法还可以采用权益法，即合并后形成的新的公司的所有者权益份额。
二、收购的定义、种类及会计处理
1. 收购的定义
收购是指一个企业购买另一个企业的全部或部分股权、资产或负债，并且获得被收购企业的控制权或决策权。
2. 收购的种类
（1）控股收购：收购企业的股票，使收购方控制被收购方。
（2）资产收购：收购被收购企业的全部或部分资产。
（3）合资收购：收购部分股权并与被收购方进行合资。
3. 收购的会计处理
在收购中采用购买方法来计量被收购方的资产、负债和净资产，购买中的差额计入购买溢价。购买溢价在资产负债表上列示为无形资产并在未来的合理期限内进行逐年摊销，但不得超过20年。
三、企业合并与收购的财务分析
1. 合并与收购能够带来的经济效益
（1）实现规模经济：合并与收购可以扩大企业规模，增加企业市场份额，提高生产效率，降低生产成本。
（2）实现资源共享：合并与收购可以实现企业资源的共享，实现生产要素的优化配置。
（3）实现技术进步：通过合并与收购，企业可以共享技术、知识、经验等方面的资源，实现技术协同，促进技术创新。
2. 合并与收购的风险
（1）合并或收购所需投资过大。
（2）合并或收购后，整合不当导致资源浪费。
（3）合并或收购后，原有的企业文化、制度不能顺利融合，导致业务运转出现问题。
（4）合并或收购后，被收购方原有的顾客、供应商等资源不能很好地得到整合，影响经营。
（5）合并或收购后，企业管理层不稳定，导致业务不顺利。
四、企业合并与收购的财务报表分析
1. 财务报表基本分析方法
（1）财务比率分析法：通过计算财务比率，了解企业的财务状况。
（2）财务趋势分析法：通过对企业财务数据的变化趋势进行分析，了解企业的发展趋势。
（3）财务结构分析法：通过对企业资产、负债、所有者权益的结构进行分析，了解企业资产管理的情况。
（4）财务绩效分析法：通过分析企业的利润、投资、运营情况，了解企业的经营绩效。
2. 合并与收购后的财务报表分析
（1）合并报表分析：合并报表是在进行合并后编制的资产负债表、利润表等财务报表，通过合并报表分析，可以了解合并后的企业整体财务状况。
（2）调整报表分析：调整报表是在合并报表的基础上进行调整，以消除合并前后会计政策不一致的影响，以及消除合并后的重复项目，从而更准确地反映企业的真实情况。
（3）差异报表分析：差异报表是把合并后的财务报表与各自合并前的财务报表进行比较，以分析合并对企业财务状况的影响。
五、企业合并与收购的会计核算
1. 财务报表的编制
企业在合并或收购后需要编制新的财务报表，包括资产负债表、利润表和现金流量表。
2. 资产负债表的编制
资产负债表的编制需要对合并或收购后的各项资产负债项进行细致的分类和调整，以体现合并或收购后的真实情况。
3. 利润表的编制
利润表的编制需要体现合并或收购后的各项收入、成本、费用等，以反映企业的盈利状况。
4. 现金流量表的编制
现金流量表的编制需要体现合并或收购后的各项现金流入和现金流出，以反映企业的现金流量状况。
5. 征税处理
企业在进行合并或收购时需要对其进行征税处理，包括土地增值税、所得税等。
六、企业合并与收购的会计审计
企业合并与收购的会计审计需要对合并或收购时的财务报表进行审计，以保证报表的真实性和准确性。审计重点包括：
（1）合并或收购过程中的资金流动情况。
（2）合并或收购的会计处理方法的正确性。
（3）购买或合并溢价的计量方法和合理性。
（4）合并或收购后被收购方的资产、负债和净资产的正确计量。
（5）其他可能的财务风险和潜在问题。
七、企业合并与收购的课后练习
1. 合并的种类有哪些？
2. 合并的会计处理有哪些？
3. 收购的种类有哪些？
4. 收购的会计处理有哪些？
5. 企业合并与收购能够带来哪些经济效益？
6. 企业合并与收购存在哪些风险？
7. 企业合并与收购的财务报表分析方法有哪些？
8. 企业合并与收购的会计核算有哪些？
9. 企业合并与收购的会计审计重点有哪些？
学习通会计学原理_15
第十五章 企业合并与收购
企业合并与收购是指两个或两个以上的企业在资产、人员等方面进行有组织的整合，以形成新的企业形式或者单一的公司形态。
合并可以分为纵向合并、横向合并和非同属合并。
一、合并的定义、种类及会计处理
1. 合并的定义
合并是指两个或两个以上的企业在资产、人员等方面进行有组织的整合，以形成新的企业形式或者单一的公司形态。
2. 合并的种类
（1）纵向合并：相互处于供应商与买方关系的企业之间进行的合并，通常是为了实现生产、销售、服务等方面的协同。
（2）横向合并：同一行业中进行的企业之间的合并，通常是为了实现规模经营、技术进步、市场份额等方面的优势。
（3）非同属合并：不同行业、不同业务领域之间进行的合并。
3. 合并的会计处理
对于合并的会计处理，一般采用购买方法和合并方法。
（1）购买方法：按照合并中收购方对被收购方的购买成本计量，即以购买价格作为资产与负债的初始计量，差额计入购买溢价。购买溢价在资产负债表上列示为无形资产并在未来的合理期限内进行逐年摊销，但不得超过20年。
（2）合并方法：按照合并中各方在合并之前的账面价值以及合并后形成的新的账面价值计量，并重新计量资产与负债。差额计入合并溢价，应在未来的合理期限内进行逐年摊销，但不得超过20年。合并方法还可以采用权益法，即合并后形成的新的公司的所有者权益份额。
二、收购的定义、种类及会计处理
1. 收购的定义
收购是指一个企业购买另一个企业的全部或部分股权、资产或负债，并且获得被收购企业的控制权或决策权。
2. 收购的种类
（1）控股收购：收购企业的股票，使收购方控制被收购方。
（2）资产收购：收购被收购企业的全部或部分资产。
（3）合资收购：收购部分股权并与被收购方进行合资。
3. 收购的会计处理
在收购中采用购买方法来计量被收购方的资产、负债和净资产，购买中的差额计入购买溢价。购买溢价在资产负债表上列示为无形资产并在未来的合理期限内进行逐年摊销，但不得超过20年。
三、企业合并与收购的财务分析
1. 合并与收购能够带来的经济效益
（1）实现规模经济：合并与收购可以扩大企业规模，增加企业市场份额，提高生产效率，降低生产成本。
（2）实现资源共享：合并与收购可以实现企业资源的共享，实现生产要素的优化配置。
（3）实现技术进步：通过合并与收购，企业可以共享技术、知识、经验等方面的资源，实现技术协同，促进技术创新。
2. 合并与收购的风险
（1）合并或收购所需投资过大。
（2）合并或收购后，整合不当导致资源浪费。
（3）合并或收购后，原有的企业文化、制度不能顺利融合，导致业务运转出现问题。
（4）合并或收购后，被收购方原有的顾客、供应商等资源不能很好地得到整合，影响经营。
（5）合并或收购后，企业管理层不稳定，导致业务不顺利。
四、企业合并与收购的财务报表分析
1. 财务报表基本分析方法
（1）财务比率分析法：通过计算财务比率，了解企业的财务状况。
（2）财务趋势分析法：通过对企业财务数据的变化趋势进行分析，了解企业的发展趋势。
（3）财务结构分析法：通过对企业资产、负债、所有者权益的结构进行分析，了解企业资产管理的情况。
（4）财务绩效分析法：通过分析企业的利润、投资、运营情况，了解企业的经营绩效。
2. 合并与收购后的财务报表分析
（1）合并报表分析：合并报表是在进行合并后编制的资产负债表、利润表等财务报表，通过合并报表分析，可以了解合并后的企业整体财务状况。
（2）调整报表分析：调整报表是在合并报表的基础上进行调整，以消除合并前后会计政策不一致的影响，以及消除合并后的重复项目，从而更准确地反映企业的真实情况。
（3）差异报表分析：差异报表是把合并后的财务报表与各自合并前的财务报表进行比较，以分析合并对企业财务状况的影响。
五、企业合并与收购的会计核算
1. 财务报表的编制
企业在合并或收购后需要编制新的财务报表，包括资产负债表、利润表和现金流量表。
2. 资产负债表的编制
资产负债表的编制需要对合并或收购后的各项资产负债项进行细致的分类和调整，以体现合并或收购后的真实情况。
3. 利润表的编制
利润表的编制需要体现合并或收购后的各项收入、成本、费用等，以反映企业的盈利状况。
4. 现金流量表的编制
现金流量表的编制需要体现合并或收购后的各项现金流入和现金流出，以反映企业的现金流量状况。
5. 征税处理
企业在进行合并或收购时需要对其进行征税处理，包括土地增值税、所得税等。
六、企业合并与收购的会计审计
企业合并与收购的会计审计需要对合并或收购时的财务报表进行审计，以保证报表的真实性和准确性。审计重点包括：
（1）合并或收购过程中的资金流动情况。
（2）合并或收购的会计处理方法的正确性。
（3）购买或合并溢价的计量方法和合理性。
（4）合并或收购后被收购方的资产、负债和净资产的正确计量。
（5）其他可能的财务风险和潜在问题。
七、企业合并与收购的课后练习
1. 合并的种类有哪些？
2. 合并的会计处理有哪些？
3. 收购的种类有哪些？
4. 收购的会计处理有哪些？
5. 企业合并与收购能够带来哪些经济效益？
6. 企业合并与收购存在哪些风险？
7. 企业合并与收购的财务报表分析方法有哪些？
8. 企业合并与收购的会计核算有哪些？
9. 企业合并与收购的会计审计重点有哪些？
