簿记练习题答案

练习题：
1)King Lee
Capital Jan 1 -30640
Dec 31 -88620
N/P -56780
B/S -88620

2)C.Cow
Capital Dec 31 -23410
N/P -710

3)Active&Fast&Slow
Gain on Revaluation- A=1862,F=931,S=931
Partners Capital- A=44312,F=19656,S=10560
B/S -84328

4)Mr Tan
Jan 1 -29930
Dec 31 -30855
N/L -555

5)Richard
Capital Jan 1 -16005
Dec 31 -16115
N/L -5490
B/S -23115

选择题
Chapter 3 - Adjustments Before Final Accounts
1B 2A 3B 4B 5A 6D 7B 8B 9C 10A
11C 12C 13D 14B 15A 16A 17B

Chapter 4 - Reconciliation Statement
1B 2C 3B 4D 5A 6A 7A 8C 9D 10D
11C 12A 13B 14C 15D 16A 17A 18D 19C 20B
21A 22C 23B 24B

Chapter 16 - Manufacturing Account
1C 2A 3D 4B 5C 6C

Chapter 22 - Partnership Accounts(1)-Final Account
1B 2A 3D 4B 5C

Chapter 24 - Partnership Accounts(3)-Dissolution
1D 2A 3C 4C 5D

Chapter 25 - Company Accounts(1)-Final Accounts
1C 2C 3B 4D 5C

Chapter 26 - Company Accounts(2)-Issue of Shares and Debentures
1C 2D 3C 4C 5D

P/S:请注意下，年中考的一些范围已经修改

下个星期就是年中考了，也就是我们在中华的最后一次年中考，大家要努力K书噢！