2010注冊會計師《會計》沖刺實驗模擬試題(5)

　　(2)營業(yè)收入=50+100+42.74+400=592.74(萬元)

　　營業(yè)成本=80+10.4+464=554.4(萬元)

　　利潤總額=592.74-554.4+100-10-20=108.34(萬元)

　　因為假定無納稅調(diào)整事項，故所得稅費用=應(yīng)交所得稅=利潤總額×所得稅稅率=108.34×25%=27.085(萬元)

　　凈利潤=108.34-27.085=81.26(萬元)

　　基本每股收益=81.26/150=0.54(元/股)

　　Solution (All the figures in ten thousands)

　　(1) The journal entries of Company Jia

　�、貳xchange microwave in Feb.1st, 2009

　　Dr: Deferred revenue 200

　　Cr: Bank deposit 150

　　Prime operating revenue 50

　　② Dr: Bank deposit 100

　　Cr: Prime operating revenue 100

　�、� Dr: Bank deposit 35

　　Cr: Advanced receivable 35

　　Dr: Production cost 15

　　Cr: Employee compensation payable 5

　　Raw material 10

　　④ Dr: Notes receivable 117

　　Cr: Prime operating revenue 100

　　Taxes and Dues payable-VAT payable(output VAT) 17

　　Dr: Prime operating cost 80

　　Cr: Inventory 80

　�、� Dr: Bank deposit 50

　　Cr: Prime operating revenue 42.74 (50/1.17)

　　Taxes and Dues payable-VAT payable(output VAT) 7.26 (42.74×17%)

　　Dr: Service cost 10.4

　　Cr: Employee compensation payable 10.4

　　Dr: Prime operating cost 10.4

　　Cr: Service cost 10.4

　�、� Finished percentage at the end of 2008=216/720×100%=30%

　　Finished percentage at the end of 2009=680/850×100%=80%

　　Dr: Prime operating cost 464 (850×80%-216)

　　Cr: Prime operating revenue 400 (800×80%-800×30%)

　　Engineering construction-Contract gross profit 64

　　Dr: Asset impairment loss 10

　　Cr: Inventory valuation loss 10 [(850-800)×(1-80%)]

　　Dr: Accounts receivable 300

　　Cr: Project balance 300

　　Dr: Business tax and extra charges 20

　　Cr: Taxes and Dues payable 20

　　(2) Operating revenue=50+100+42.74+400=592.74

　　Operating cost=80+10.4+464=554.4

　　Total profit=592.74-554.4+100-10-20=108.34

　　There are no adjustments for tax, so the income expense=income tax payable=total profit×income tax rate=108.34×25%=27.085

　　Net profit=108.34-27.085=81.26

　　Basic EPS=81.26/150=0.54 (Yuan/share)

　　【答疑編號10085610】