第三章 会计循环练习题参考答案（The third chapter, accounting cycle exercises, reference answers）The third chapter, accounting cycle exercises, reference answers(1) individual choice questions1.C 2.A 3.C 4.D 5.C 6.D 7.D 8.D 9.D 10.A 11.B 12.C 13.A 14.B 15.B 16.D 17.D 18.B 19.C 20.C 21.C 22.A 23.D 24.A 25.A 26.D 27.C 28.C 29.A 30.B 31.C 32.C 33.D 34.A 35.D 36.D 37.B 38.A 39.C 40.A 41.D 42.A 43.D 44.C 45.D 46.C(two) multiple-choice questions1.BCD 2.ABE 3.ACDE 4.ABD 5.ABC 6.ADE 7.BCD 8.ABCDE 9.ACD 10.BDE 11.ABD 12.BDE 13.ACE 14.ADE 15.AC 16.ABC 17.BCD 18.AC 19.ACD 20.AC 21.AC 22.ABCD 23.ACD 24.ABC 25.ABC 26.ABCD 27.BCD 28.ABCE 29.AB 30.ABE 31.AB 32.BE(three) judgment questions1. x 2. x 3. x 4. x 5. x 6. x 9. 8. 7. tick tick tick 10. x 11. x 12. x 13. x 14. x 16. x 15. V(four) calculation questions1. answer:(1) business 1: enterprises purchase a batch of raw materials, the price of 45000 yuan (assuming no value-added tax), through the bank to pay 15000 yuan, and the remaining 30000 yuan yet to pay.Business 2: enterprises recover customers owed to the enterprise 12000 yuan, deposited in the bank.Business 3: this enterprise accepts the investor to invest 510000 yuan, in which a brand-new equipment value 276000 yuan, the equipment delivers to use, transfers 234000 yuan through the bank.Business 4: use bank deposit 108000 yuan to repay the accounts payable.Business 5: issue and acceptance of commercial drafts payable against payment of $60000 payable.Business 6: enterprise issued and accepted before the commercial draft expires, the enterprise through the bank to pay bills 30000 yuan.Business 7: enterprises accept investors to invest 180000 yuan, of which 100000 yuan of raw materials, warehousing; a new equipment, worth 80000 yuan, put into use.Business 8: the enterprise draws out the cash check, withdraws the cash 3000 yuan reserve from the bank.(2) business 1 borrow: raw material 45000;Bank deposit 15000Accounts payable 30000Business 2: bank deposits 12000Credit: accounts receivable 12000Business 3: bank deposits 234000Fixed assets 276000Paid in capital 510000Business 4: accounts payable 108000Bank deposit 108000Business 5: accounts payable 60000Credit: notes payable 60000Business 6: notes payable 30000Bank deposit 30000Business 7 borrow: raw material 100000Fixed assets 80000Paid in capital 180000Business 8 borrow: stock cash 3000Bank deposit 3000(3) the impact on the accounting equation.Business 1: assets increased by 30000 yuan, liabilities increased by 30000 yuan.Business 2: internal and external changes in the amount of money, the total balance of funds on both sides of the accounting equation remains unchanged.Business 3: assets increased by 510000 yuan, the owners equity increased by 510000 yuan.Business 4: assets decreased by 108000 yuan, liabilities decreased by 108000 yuan.Business 5: internal and external changes in the amount of debt, the total balance of funds on both sides of the accounting equation remains unchanged.Business 6: assets decreased by 30000 yuan, liabilities decreased by 30000 yuan.Business 7: assets increased by 180000 yuan, the owners equity increased by 180000 yuan.Business 8: internal and external changes in the amount of money, the total balance of funds on both sides of the accounting equation remains unchanged.The accounting equation at the end of the semester is:The total assets amounted to $1157400, with a total liabilities of $107400, and the total owners equity was1050000 yuan,So: 1157 400=107 400+1050 000TwoThe owners equity at the end of the period = the owners equity at the beginning of the period + the owners equity increased by the current period - the owners equity decreased by the current periodAccording to this formula, we can say for sure:The owners equity of A company, =2, 318, 000+ (800000)+ 260000) =3 378000 ($)Note that the capitalization of capital reserves in this subject does not affect the total amount of the owners equity.ThreeAccording to the problem that:(1) this month (= total purchase materials at the end of the material - initial inventory material) + the issuing materials = (206 500-278 500) +132 000=60 (000 yuan)(2) the payable purchase price = (payable at the end of the period - payable at the beginning of this month) + payable at the current period = 243000-218000 +0 =25 000 (yuan)(3) the material paid this month = the total amount purchased this month - the payable purchase price this month=60 000-25 000=35 000 ($)Answer: 4. problem according to the following questions:(1) cash basis: income =400, 000+100, 000+200, 000=700 000 (yuan)Charge =7 200+30 000+6 000=43 200 (yuan)Profit =700 000-43 200=656 800 (yuan)(2) accrual basis: income =520, 000+48, 000+280, 000=848 000 (yuan)Charge =7 200+2 0