行业会计比较-作业四答案 - 副本

行业会计比较-作业四答案 - 副本

《IndustrycomparisonofAccounting》TASK4InternationalAccounting1.IfyouareafinancialmanagerofanAmericansubsidiaryinChina,youhavegotthetrialbalanceorDec312013.Itisbelow:TrialBalanceofDec312013科目期初余额本年发生额AccountDebitCreditYTDDebitYTDCreditcash$10,000.00　$4,000.00$2,000.00bankdeposit$1,000,000.00　$40,000.00$10,000.00TradeReceivables$50,000.00　$1,838,000.00　Inventories$80,000.00　　$60,000.00Property,plantandequipment$100,000.00　　　depreciation　$20,000.00　$10,000.00Intangibleassets$500,000.00　　　Tradepayables--Acompany　$500,000.00$500,000.00$390,000.00--Bcompany　$10,000.00$30,000.00　Otherpayables--staffLi　$500,000.00　　--staffWang　$10,000.00$60,000.00　Long-termbankloans　$200,000.00　　OrdinaryShares　$500,000.00　　RetainedEarnings　$0.00　$2,000,000.00Netprofitfortheyear　　$10,000,000.00$10,000,000.00Revenues　　$10,000,000.00$10,000,000.00Costofrevenues　　$5,000,000.00$5,000,000.00Sellingexpenses　　$1,000,000.00$1,000,000.00AdministrativeExpenses　　$1,000,000.00$1,000,000.00FinanceCosts　　$900,000.00$900,000.00IncomeTax　　$100,000.00$100,000.00Totalamount$1,740,000.00$1,740,000.00$30,472,000.00$30,472,000.00Now,pleaseyoupreparethe“BalancesheetofDec312013”and“IncomeStatementof2013”below:(1)BalanceSheet:BalanceSheetofDec312013($)Cashandcashequivalents货币资金1,042,000.00TradeReceivables应收账款1,888,000.00OtherReceivables其他应收款50,000.00Inventories存货20,000.00Prepaymentsanddeposits预付账款20,000.00Deferredincometaxassets递延所得税资产　Othercurrentassets其他流动资产　TOTALCURRENTASSETS流动资产总计3,020,000.00Property,plantandequipment固定资产70,000.00Investmentsinsubsidiaries长期股权投资　Intangibleassets无形资产500,000.00TOTALNONCURRENTASSETS非流动资产总计570,000.00nTotalassets总资产3,590,000.00　　　LIABILITIES负债　Tradepayables应付账款390,000.00Otherpayables其他应付款500,000.00Billpayable应付票据　Advancesfromcustomers预收账款　Salarypayables应付职工薪酬　Taxpayables应交税费　Borrowings短期借款　TOTALCURRENTLIABILITIES总流动负债合计890,000.00Long-termbankloans长期贷款200,000.00Deferredtaxliabilities,net递延所得税负债　Totalnon-currentliabilities非流动负债合计200,000.00Totalliabilities总负债1,090,000.00　　　OrdinaryShares/stock实收资本/股本500,000.00Additionalpaid-incapital资本公积　Revenuereserves盈余公积　RetainedEarnings未分配利润2,000,000.00TOTALEQUITY权益总额2,500,000.00TOTALLIABILITIESANDEQUITY权益及负债总额3,590,000.00(1)Incomestatement:INCOMESTATEMENTOf2013ITEMAmountNetrevenues销售收入净额10,000,000.00Costofrevenues销售成本5,000,000.00Grossprofit销售毛利5,000,000.00Operatingexpenses:经营费用2,000,000.00Sellingexpenses销售费用1,000,000.00AdministrativeExpenses管理费用1,000,000.00R&DExpenses研发费用0.00OperatingProfit营业利润3,000,000.00Otherincome,net营业外收支净额0.00FinanceCosts财务费用900,000.00ProfitBeforeTax税前利润（利润总额）2,100,000.00IncomeTax所得税费用100,000.00NetProfitfortheyear净利润2,000,000.00