同学您好, 这个貌似不是CMA的题目。我尝试解答一下。
a) 第一问问的是概念,这种概念题不知道您书本是怎么讲的(因为概念这东西一般每本书都略有差异)我觉得是是Accured Revenues,unearned revenues, accrued Expenses, Prepaid Expenses.
b)1. 60,000*2%%2B40,000*4%%2B25,000*16%%2B12,000*40%%2B2,000*90%=13,400 The allowance for doubtful expenses is 13,400.
2. Assuming it has RMB 1400 credit balance . 13400-1400=12000
Dr. financial expense 12,000
Cr. Allowance for doubtful expense 12000
3. If the company use income statement expense.
200,000*3%= 6,000
C) 1. Dr. note receivable 22,000
Cr. account receivable 22,000
2. Dr. interest receivable 22,000*12%/4=660
Cr. interest revenue 660
Dr. Cash 22 660
Cr. note receivable 22 000
interest receivable 660
Question 4
Why do we need to prepare bank reconciliation?
Because the timing of transaction between bank and the accounting book is different.
The balance on the book $7,261-$50%2B$90%2B5050-180=$12 171
The balance from the bank $8,798-$140-$932-$307-$2200%2B$6772%2B90*2=$12171
2021-01-04
回答: 同学稍等,正在答题。
回答: 第一个单选题选D, 一般性税务处理方法下,企业合并,当事各方应按下列规定处理: (1)合并企业应按公允价值确定接受被合并企业各项资产和负债的计税基础; (2)被合并企业及其股东都应按清算进行所得税处理; (3)被合并企业的亏损不得在合并企业结转弥补。
回答: 第二个多选题,选项B、C属于诉讼时效中止的法定事由,所以选择ADE
回答: 多谢同学夸奖,方便的话,给个五星好评吧,祝你学习愉快。