2008年注册会计师考试《会计》试题及答案解析
Required:
Prepare accounting entries for the above transactions or events.
Answer:
a)Calculations:
Journal entries:
(a) December 31, 20 X 4
Dr: Management expense 171 600 〔(300-22×3)×100×22×1/3〕
Cr: Wages & Salaries payable 171 600
December 31, 20 X 5
Dr: Management expense 168 600 〔(300-22-20-15)×100×21×2/3-171 600〕
Cr: Wages & Salaries payable 168 600
December 31, 20 X 6
Dr: Management expense 106 200 〔(300-22-20-10)×100×18-171600-168 600〕
Cr: Wages & Salaries payable 106 200
December 31, 20 X 7
Dr: Loss on the fair value change 91 000
Cr: Wages & Salaries payable 91 000
〔(300-22-20-10-110)×100×23-446 400+220 000〕
Dr: Wages & Salaries payable 220 000 (110×100×20)
Cr: Bank deposit 220 000
December 31, 20 X 8
Dr: Loss on the fair value change 13 800
Cr: Wages & Salaries payable 13 800〔0-317 400+331 200〕
Dr: Wages & Salaries payable 331 200 (138×100×24)
Cr: Bank deposit 331 200
b) (b) Calculations: