2010年注冊會計師考試《會計》模擬試題(8)

　　2)內(nèi)部商品銷售業(yè)務(wù)

　　A產(chǎn)品：

　　借：未分配利潤——年初　　160

　　貸：營業(yè)成本　　　　　160

　　借：遞延所得稅資產(chǎn)40

　　貸：未分配利潤——年初 40

　　借：所得稅費用　40

　　貸：遞延所得稅資產(chǎn)40

　　B產(chǎn)品：

　　借：營業(yè)收入1 200

　　貸：營業(yè)成本　　1 200

　　借：營業(yè)成本　　120[40×(6-3)]

　　貸：存貨　　　　120

　　借：遞延所得稅資產(chǎn)　30

　　貸：所得稅費用　30

　　3)內(nèi)部固定資產(chǎn)交易

　　借：未分配利潤——年初　　80

　　貸：固定資產(chǎn)——原價　　80

　　借：固定資產(chǎn)——累計折舊　4

　　貸：未分配利潤——年初　4

　　借：固定資產(chǎn)——累計折舊　8

　　貸：管理費用　　　　　　8

　　Answer:

　　(1) ①Adjustment in 2009

　　Dr: Long term equity investment-Company Dahai (Profit and loss adjustment) 6400

　　Cr: Investment income 6400

　　Dr: Withdrawal of surplus reserve 640

　　Cr: Surplus reserve 640

　　Dr: Long term equity investment-Company Dahai (other equity change) 480

　　Cr; Capital reserve – other capital reserve 480

　　The book value of long term equity investment as the end of December 31, 2009 adjusted by equity method is:

　　=66 000+8 000*80%-2 000*80%+600*80%=71 280

　�、贏djustment in 2010

　　Dr: Long term equity investment-Company Dahai (Profit and loss adjustment) 6400

　　Dr: Long term equity investment-Company Dahai (other equity change) 480

　　Cr: Unallocated profit – opening 5760

　　Cr: Surplus reserve - opening 640

　　Cr: Capital reserve – other capital reserve 480

　　Dr: Long term equity investment-Company Dahai (Profit and loss adjustment) 8000

　　Dr: Investment income 8000

　　Dr: Withdrawal of surplus reserve 800

　　Cr: Surplus reserve 800

　　Dr: Investment income 3360

　　Cr: Long term equity investment-Company Dahai (cost) 1600

　　Cr: Long term equity investment-Company Dahai (Profit and loss adjustment) 1760

　　The book value of long term equity investment as the end of December 31, 2009 adjusted by equity method is:

　　=66 000+8 000*80%-2 000*80%+600*80%+10 000*80%-2 200*80%=77520