1111V2.docx

PROBLEM 2.7A
问题2.7A

a. 一个。
FRANKLIN BAKERY 富兰克林面包店
Balance Sheet 资产负债表
August 1, 2015 2015 年 8 月 1 日
Assets 资产		Liabilities & Owners' Equity 负债和所有者权益
Cash 现金	$6,940	Liabilities: 负债：
Accounts receivable 应收账款	11,260	Notes payable 应付票据	$74,900
Supplies 补给品	7,000	Accounts payable 应付账款	16,200
Equipment & fixtures 设备及固定装置	44,500	Salaries payable 应付工资	8,900
Building 建筑	84,000	Total liabilities 负债总额	$100,000
Land 土地	67,000	Owners' equity: 所有者权益：
		Capital stock 股本	80,000
		Retained earnings * 留存收益 *	40,700
Total 全部的	$220,700	Total 全部的	$220,700

The accounting equation is:
会计等式为：

Assets=Liabilities+Owner’s Equity
资产=负债+所有者权益

The total assets as of August 1 are:
截至8月1日的总资产为：

Cash (6,940)+Accounts Receivable (11,260)+Building (84,000)+Land (67,000)+Equipment and Fixtures (44,500)+Supplies (7,000)=220,700
现金（6,940）+应收账款（11,260）+建筑物（84,000）+土地（67,000）+设备及固定装置（44,500）+用品（7,000）=220,700

The total liabilities are:
负债总额为：

Accounts Payable (16,200)+Notes Payable (74,900)+Salaries Payable (8,900)=100,000
应付账款（16,200）+应付票据（74,900）+应付工资（8,900）=100,000

Owner’s equity consists of capital stock ($80,000) and retained earnings (unknown). Using the accounting equation:
所有者权益包括股本（80,000 美元）和留存收益（未知）。使用会计等式：

Retained Earnings=Assets−Liabilities−Capital Stock
留存收益=资产−负债−股本

Retained Earnings=220,700−100,000−80,000=40,700
留存收益=220,700−100,000−80,000=40,700

b.
FRANKLIN BAKERY 富兰克林面包店
Balance Sheet 资产负债表
August 3, 2015 2015 年 8 月 3 日
Assets 资产		Liabilities & Owners' Equity 负债和所有者权益
Cash 现金	$14,490	Liabilities: 负债：
Accounts receivable 应收账款	11,260	Notes payable 应付票据	$74,900
Supplies 补给品	8,250	Accounts payable 应付账款	7,200
Equipment & fixtures 设备及固定装置	51,700	Salaries payable 应付工资	8,900
Building 建筑	84,000	Total liabilities 负债总额	$91,000
Land 土地	67,000	Owners' equity: 所有者权益：
		Capital stock 股本	105,000
		Retained earnings 留存收益	40,700
Total 全部的	$236,700	Total 全部的	$236,700

August 2 Transactions:
8 月 2 日交易：

Sold additional capital stock for $25,000 → Cash increases by $25,000, and capital stock increases by $25,000.
以 25,000 美元出售额外股本→现金增加 25,000 美元，股本增加 25,000 美元。

Paid accounts payable in full ($16,200) → Cash decreases by $16,200, and accounts payable decreases by $16,200.
全额支付应付账款（16,200 美元） →现金减少 16,200 美元，应付账款减少 16,200 美元。

August 3 Transactions:
8 月 3 日交易：

Purchased equipment worth $7,200 (to be paid within 10 days) → Equipment increases by $7,200, and accounts payable increases by $7,200.
购买价值 7,200 美元的设备（ 10 天内支付） →设备增加 7,200 美元，应付账款增加 7,200 美元。

Purchased supplies for $1,250 cash (market value: $1,890) → Supplies increase by $1,250, and cash decreases by $1,250.
以 1,250 美元现金购买物资（市场价值：1,890 美元） →物资增加 1,250 美元，现金减少 1,250 美元。

Updated Balances:
更新余额：

Cash: $6,940 + $25,000 - $16,200 - $1,250 = $14,490
现金：$6,940 + $25,000 - $16,200 - $1,250 = $14,490

Accounts Payable: $16,200 (original) - $16,200 (paid) + $7,200 (new) = $7,200
应付账款：16,200 美元（原始）- 16,200 美元（已付）+ 7,200 美元（新）= 7,200 美元

Equipment: $44,500 + $7,200 = $51,700
设备：44,500 美元 + 7,200 美元 = 51,700 美元

Supplies: $7,000 + $1,250 = $8,250
耗材：7,000 美元 + 1,250 美元 = 8,250 美元

Capital Stock: $80,000 + $25,000 = $105,000
股本：80,000 美元 + 25,000 美元 = 105,000 美元

FRANKLIN BAKERY 富兰克林面包店
Statement of Cash Flows 现金流量表
For the Period August 1-3, 2015 2015年8月1日至3日期间
Cash flows from operating activities: 经营活动现金流量：
	Cash payment of accounts payable 应付账款现金支付	$(16,200)
	Cash purchase of supplies 现金采购物资	(1,250)
	Cash used in operating activities: 经营活动所用现金：		$(17,450)

Cash flows from investing activities: 投资活动产生的现金流量：
	None 没有任何

Cash flows from financing activities: 筹资活动产生的现金流量：
	Sale of capital stock 出售股本		$25,000

Increase in cash 现金增加			$7,550
Cash balance, August 1, 2015 现金余额，2015 年 8 月 1 日			6,940
Cash balance, August 3, 2015 现金余额，2015 年 8 月 3 日			$14,490

Prepare the Statement of Cash Flows (August 1–3, 2015)
编制现金流量表（2015年8月1日至3日）

Operating Activities:
经营活动：

Paid accounts payable: $(16,200)$
已付应付账款：$(16,200)$

Purchased supplies: $(1,250)$
购买的物资：$(1,250)$

Net Operating Cash Flow: $(17,450)$
净运营现金流：$(17,450)$

Financing Activities:
融资活动：

Sold capital stock: $25,000
出售股本：25,000 美元

Net Financing Cash Flow: $25,000
净融资现金流： 25,000 美元

Investing Activities:
投资活动：

No investing cash flows during this period.
本期无投资现金流量。

Net Cash Increase:
净现金增加：

$25,000 - $17,450 = $7,550

c. Assuming notes payable are not due for several years:
c .假设应付票据多年未到期：

As of August 3, the cash balance increased significantly from August 1, improving liquidity.
截至8月3日，现金余额较8月1日大幅增加，流动性有所改善。

Total assets increased by $16,000, and capital stock increased by $25,000, indicating the company raised additional funds.
总资产增加了 16,000 美元，股本增加了 25,000 美元，表明公司筹集了额外资金。

Total liabilities decreased slightly, reducing short-term financial pressure.
负债总额小幅下降，短期资金压力减轻。

Thus, the financial position on August 3 is stronger than on August 1.
因此，8 月 3 日的财务状况比 8 月 1 日更强。

PROBLEM 3.7A 问题3.7A
SANLUCAS, INC. 圣卢卡斯有限公司
a. 一个。
General Journal 普通期刊

2015
June 六月	4	Cash 现金		1,500
			Notes Payable 应付票据		1,500
		Borrowed cash from bank by issuing a note 通过发行票据向银行借入现金
		payable. 应付。

	9	Cash 现金		1,600
			Accounts Receivable 应收账款		1,600
		Collected $1,600 from Nina Lesher on account. 从 Nina Lesher 账户上收取 1,600 美元。

	10			150
					150
		Purchased inspection supplies on account. 赊购检验用品。

	17	Accounts Receivable 应收账款		1,650
			Inspection Revenue 检验收入		1,650
		Billed homeowners $1,650 on account. 向房主收取 1,650 美元的账单。

	25	Advertising Expense 广告费		200
			Cash 现金		200
		Paid WLIR Radio for ads to be aired June 27. 付费 WLIR Radio 购买将于 6 月 27 日播出的广告。

	28	Testing Expense 检测费用		1,300
			Cash 现金		1,300
		Paid for June testing expenses. 支付六月份的测试费用。

	30	Salaries Expense 薪资开支		1,100
			Cash 现金		1,100
		Paid June salaries. 发了6月份的工资。

PROBLEM 3.7A 问题3.7A
SANLUCAS, INC. (continued) 桑卢卡斯有限公司（续）
b.
	Cash 现金				Accounts Receivable 应收账款
	June 1 bal. 6 月 1 日	5,100	June 25 6月25日	200	June 1 bal. 6 月 1 日	2,600	June 9 6月9日	1,600
	June 4 6月4日	1,500	June 28 6月28日	1,300	June 17 6月17日	1,650
	June 9 6月9日	1,600	June 30 6月30日	1,100


	June 30 bal. 6 月 30 日	5,600			June 30 bal. 6 月 30 日	2,650

	Inspection Supplies 检查用品				Accounts Payable 应付账款
	June 1 bal. 6 月 1 日	800					June 1 bal. 6 月 1 日	850
	June 10 6月10日	150					June 10 6月10日	150
	June 30 bal. 6 月 30 日	950					June 30 bal. 6 月 30 日	1,000

	Notes Payable 应付票据				Dividends 股息
			June 1 bal. 6 月 1 日	2,000	June 1 bal. 6 月 1 日	600
			June 4 6月4日	1,500
			June 30 bal. 6 月 30 日	3,500	June 30 bal. 6 月 30 日	600

	Capital Stock 股本				Retained Earnings 留存收益
			June 1 bal. 6 月 1 日	3,000			June 1 bal. 6 月 1 日	1,800

			June 30 bal. 6 月 30 日	3,000			June 30 bal. 6 月 30 日	1,800

	Inspection Revenue 检验收入				Salaries Expense 薪资开支
			June 1 bal. 6 月 1 日	8,350	June 1 bal. 6 月 1 日	4,900
			June 17 6月17日	1,650	June 30 6月30日	1,100
			June 30 bal. 6 月 30 日	10,000	June 30 bal. 6 月 30 日	6,000

	Advertising Expense 广告费				Testing Expense 检测费用
	June 1 bal. 6 月 1 日	300			June 1 bal. 6 月 1 日	1,700
	June 25 6月25日	200			June 28 6月28日	1,300
	June 30 bal. 6 月 30 日	500			June 30 bal. 6 月 30 日	3,000

PROBLEM 3.7A 问题3.7A
SANLUCAS, INC. (concluded) SANLUCAS, INC.（结束）
c.
SANLUCAS, INC. 圣卢卡斯有限公司
Trial Balance 试算表
June 30, 2015 2015 年 6 月 30 日
Cash 现金		$5,600
Accounts receivable 应收账款		2,650
Inspection supplies 检验用品		950
Accounts payable 应付账款			$1,000
Notes payable 应付票据			3,500
Dividends 股息		600
Capital stock 股本			3,000
Retained earnings 留存收益			1,800
Inspection revenue 检验收入			10,000
Salaries expense 工资开支		6,000
Advertising expense 广告费		500
Testing expense 检测费用		3,000
		$19,300	$19,300


d.	The company must have paid all of the dividends it has declared. Otherwise, its trial balance would have reported dividends payable. 公司必须支付其宣布的所有股息。否则，其试算表将报告应付股息。

PROBLEM 4.7A 问题 4.7A
KEN HENSLEY ENTERPRISES, INC. 肯·汉斯利企业有限公司
a. 一个。
General Journal 普通期刊
(Adjusting Entries) （调整条目）
2015		(1)
Dec. 十二月	31	Accounts Receivable 应收账款		4,400
			Studio Revenue Earned 工作室收入		4,400
		To record accrued studio revenue earned in 记录工作室赚取的应计收入
		December. 十二月。
		(2)
	31	Supplies Expense 用品费用		700
			Studio Supplies 工作室用品		700
		To record studio supplies used in December 记录12月使用的录音室用品
		($7,600 - $6,900).

		(3)
	31	Insurance Expense 保险费用		250
			Unexpired Insurance 未到期的保险		250
		To record December insurance expense ($1,500 x1/6). 记录 12 月保险费用（$1,500 x1/6）。

		(4)
	31	Studio Rent Expense 工作室租金费用		2,000
			Prepaid Studio Rent 预付工作室租金		2,000
		To record studio rent in December ($6,000 x 1/3). 12 月份录音室租金（$6,000 x 1/3）。

		(5)
	31	Depreciation Expense: Recording Equipment 折旧费用：录音设备		1,500
			Accumulated Depreciation: Rec. Eq. 累计折旧：建议。等式。		1,500
		To record depreciation expense in December 记录12月折旧费用
		($90,000 x 1/60). （90,000 美元 x 1/60）。

		(6)
	31	Interest Expense 利息支出		120
			Interest Payable 应付利息		120
		To record accrued interest expense in 将应计利息支出记录在
		December ($16,000 x 9% x 1/12). 12 月（16,000 美元 x 9% x 1/12）。
		(7)
	31	Unearned Studio Revenue 工作室不劳而获的收入		3,600
			Studio Revenue Earned 工作室收入		3,600
		To record advance collections earned in Dec. 记录 12 月赚取的预收款。

		(8)
	31	Salaries Expense 薪资开支		540
			Salaries Payable 应付薪金		540
		To record salaries accrued in December. 记录 12 月份应计工资。

		(9)
	31	Income Taxes Expense 所得税费用		1,700
			Income Taxes Payable 应缴所得税		1,700
		To record income taxes accrued in December. 记录十二月份应计所得税。
		($19,600 - $17,900).

PROBLEM 4.7A 问题 4.7A
KEN HENSLEY ENTERPRISES, INC. (continued) KEN HENSLEY ENTERPRISES, INC.（续）
b.
Ken Hensley Enterprises, Inc. 肯·汉斯利企业公司
Income Statement 损益表
For the Year Ended December 31, 2015 截至2015年12月31日止年度
		Studio Revenue Earned 工作室收入		$115,000

		Salaries Expense 薪资开支	$18,540
		Supplies Expense 用品费用	1,900
		Insurance Expense 保险费用	2,930
		Depreciation Expense: Recording Equipment 折旧费用：录音设备	18,000
		Studio Rent Expense 工作室租金费用	23,000
		Utilities Expense 水电费	2,350
		Interest Expense 利息支出	960
		Income Tax Expense 所得税费用	19,600
		Total Expenses 总费用		87,280
		Net Income 净利		$27,720



c.	Monthly rent expense for the last two months of 2015 was $2,000 ($6,000/3 months). The $21,000 rent expense shown in the trial balance includes a $2,000 rent expense for November, which means that total rent expense for January through October was $19,000 ($21,000 - $2,000). The monthly rent expense in these months must have been $1,900 ($19,000/10 months). Thus, it appears that monthly rent increased by $100 (from $1,900 to $2,000) in November and December. 2015 年最后两个月的月租金为 2,000 美元（6,000 美元/3 个月）。试算表中显示的 21,000 美元租金费用包括 11 月份的 2,000 美元租金费用，这意味着 1 月至 10 月的租金费用总额为 19,000 美元（21,000 美元 - 2,000 美元）。这几个月的月租金支出必须为 1,900 美元（19,000 美元/10 个月）。因此，11 月和 12 月的月租金似乎增加了 100 美元（从 1,900 美元增至 2,000 美元）。

PROBLEM 4.7A
问题 4.7A

KEN HENSLEY ENTERPRISES, INC. (concluded)
KEN HENSLEY ENTERPRISES, INC.（结束）

Insurance expense of $250 per month in the last 5 months of the year was $10 per month more than the average monthly cost in the first 7 months of the year ($250 - $240).
今年最后 5 个月每月 250 美元的保险费用比今年前 7 个月的平均每月费用（250 - 240 美元）多出 10 美元。

Insurance expense for 12 months ended
截至 12 个月的保险费用

December 31, 2015
2015 年 12 月 31 日

$2,930

Less: Insurance expense for August through December
减：8月至12月的保险费用

@ $250/month
@ $250/月

1,250

Insurance expense for January through July
一月至七月的保险费用

$1,680

÷ 7

months
月

Average monthly insurance expense for Jan.-July
1-7月平均每月保险费用

$240

Accumulated depreciation per trial balance
每个试算表的累计折旧

$52,500

Add: December depreciation expense (adj. entry 5)
添加：12 月折旧费用（调整条目 5）

1,500

Accumulated depreciation at December 31, 2015
2015年12月31日累计折旧

$54,000

÷ 1,500

per month
每月

Age of equipment at December 31, 2015
截至2015年12月31日的设备年龄

months
月

Income Statement
损益表

Balance Sheet
资产负债表

Net
网

Owners'
业主的

Adjustment
调整

Revenue
收入

Expenses
开支

Income
收入

Assets
资产

Liabilities
负债

Equity
公平

PROBLEM 5.7A 问题 5.7A
				INTERNET CONSULTING SERVICE, INC. 互联网咨询服务有限公司					INTERNET CONSULTING 网络咨询
				Worksheet 工作表					SERVICE, INC. 服务公司
			For the Month Ended December 31, 2015 截至 2015 年 12 月 31 日止月份

	Trial Balance 试算表			Adjustments * 调整*			Adjusted Trial Balance 调整后的试算平衡表		Income Statement 损益表		Balance Sheet 资产负债表
	Dr. 博士。	Cr. Cr。		Dr. 博士。		Cr. Cr。	Dr. 博士。	Cr. Cr。	Dr. 博士。	Cr. Cr。	Dr. 博士。	Cr. Cr。
Balance sheet accounts: 资产负债表科目：
Cash 现金	49,100						49,100				49,100
Consulting fees receivable 应收咨询费	23,400		(7)	11,000			34,400				34,400
Prepaid office rent 预付办公室租金	6,300				(1)	2,100	4,200				4,200
Prepaid dues and subscriptions 预付会费和订阅费	300				(2)	50	250				250
Supplies 补给品	600				(3)	150	450				450
Equipment 设备	36,000						36,000				36,000
Accumulated Depr.: Equipment 累计折旧：设备		10,200			(4)	600		10,800				10,800
Notes payable 应付票据		5,000						5,000				5,000
Income taxes payable 应缴所得税		12,000			(9)	5,000		17,000				17,000
Unearned consulting fees 不劳而获的咨询费		5,950	(6)	2,850				3,100				3,100
Capital stock 股本		30,000						30,000				30,000
Retained earnings 留存收益		32,700						32,700				32,700
Dividends 股息	60,000						60,000				60,000
Salaries payable 应付工资					(8)	1,700		1,700				1,700
Interest payable 应付利息					(5)	100		100				100


		257,180			(6)	2,850		271,030		271,030
					(7)	11,000
	88,820		(8)	1,700			90,520		90,520
	2,550						2,550		2,550
	22,000		(1)	2,100			24,100		24,100
	51,000		(9)	5,000			56,000		56,000
	560		(2)	50			610		610
	1,600		(3)	150			1,750		1,750
	6,600		(4)	600			7,200		7,200
	4,200						4,200		4,200
	353,030	353,030
			(5)	100			100		100
				23,550		23,550	371,430	371,430	187,030	271,030	184,400	100,400
									84,000			84,000
									271,030	271,030	184,400	184,400

b.		$-
		(200,000)
	Gross profit 毛利	$(200,000)


c.
















d.		150,000
			150,000







a. 一个。

	31			50
				750
					468
					332




b.

	31			5,000
					5,000



c.

	31			500
					500



d.		Accounts Receivable at Net Realizable Value 按可变现净值计算的应收账款

	31	Uncollectible Accounts Expense 坏账费用		22,000
			Allowance for Doubtful Accounts 呆账备抵		22,000
		To report accounts receivable at their net 按净额报告应收账款
		realizable value. $30,000 allowance required 可实现价值。需要$30,000津贴
		($900,000 - $870,000). $8,000 credit balance prior （900,000 美元 - 870,000 美元）。之前的贷方余额为 8,000 美元
		to the adjustment. $22,000 adjustment required 到调整。需要 22,000 美元的调整
		($30,000 - $8,000).





e.	The accounts receivable turnover rate is computed by dividing sales by average accounts receivable at their net realizable value. Recording uncollectible accounts expense decreases the net realizable value of accounts receivable and therefore increases the accounts receivable turnover rate. The write-off of an accounts receivable has no effect on the net realizable value of accounts receivable. The net realizable value of accounts receivable remains exactly the same before and after an account is written-off. 应收账款周转率是用销售额除以按可变现净值计算的平均应收账款计算得出的。记录坏账费用会减少应收账款的可变现净值，从而增加应收账款周转率。应收账款的核销不影响应收账款的可变现净值。应收账款的可变现净值在核销前后保持完全相同。

PROBLEM 8.7A 问题 8.7A
BETWEEN THE EARS 两耳之间




a. 一个。

(1) Estimated cost of goods sold: (1) 预计销货成本：
	Cost ratio for the current year: 本年成本率：
	Cost of goods available for sale 可供出售商品的成本			$462,000
	Retail prices of goods available for sale 可供销售商品的零售价			840,000
		Cost ratio ($462,000 ÷ $840,000) 成本比率（462,000 美元 ÷ 840,000 美元）		55%

	Estimated cost of goods sold (net sales, $744,000 x cost ratio, 55%) 预计销售成本（净销售额，744,000 美元 x 成本比率，55%）			$409,200

(2) Estimated ending inventory: (2) 预计期末存货：
	Cost of goods available for sale (given) 可供出售商品的成本（给定）			$462,000
	Less: Estimated cost of goods sold (above) 减：预计销售成本（上）			409,200
		Estimated ending inventory 预计期末库存		$52,800


b.
(1) Restating physical inventory from retail prices to cost: (1) 将实物库存从零售价重新调整为成本：
	Physical inventory stated in retail prices 以零售价表示的实物库存			$84,480
	Cost ratio (per part a, above) 成本比率（每a 部分，上文）			55%
		Ending inventory at cost ($84,480 x 55%) 按成本计算的期末库存 (84,480 美元 x 55%)		$46,464


(2) Estimated shrinkage losses at cost: (2) 按成本估算的收缩损失：
	Estimated ending inventory per part a 预计每个零件的期末库存a			$52,800
	Physical count of ending inventory, restated 重述的期末库存实际盘点
		at cost (per part b) 按成本计算（每b部分）		46,464
		Estimated shrinkage loss, stated at cost 估计收缩损失，按成本列示		$6,336


(3) Computation of gross profit: （3）毛利的计算：

	Net sales 净销售额			$744,000
	Cost of goods sold: 销售商品成本：
		Cost of goods available for sale 可供出售商品的成本	$462,000
		Less: Ending inventory per physical count, at cost 减：按实际盘点计算的期末库存，按成本计算	46,464	415,536
	Gross profit 毛利			$328,464


c.	Internal Controls to Reduce Shrinkage(1)Implement routine physical inventory checks to ensure accuracy.(2)Improve warehouse security to reduce theft. 减少损耗的内部控制(1)实施日常库存实物检查，确保准确性。（2）提高仓库安全，减少盗窃。 (3)Use better inventory management systems to track goods in real time.(4)Train employees on proper handling and record-keeping. (3)使用更好的库存管理系统来实时跟踪货物。 (4)对员工进行正确处理和记录保存的培训。

PROBLEM 9.7A
问题 9.7A

THAXTON, INC.
萨克斯顿公司

Initial Cost = $20,000
初始成本 = 20,000 美元

Salvage Value = $4,000
残值 = 4,000 美元

Estimated Useful Life = 5 years
预计使用寿命 = 5 年

Total Mileage = 10,000+20,000×2+15,000×2=80,000 miles
总里程 = 10,000+20,000×2+15,000×2=80,000 英里

Total Depreciable Amount = Initial Cost - Salvage Value = 20,000−4,000=16,000
应折旧总额 =初始成本 - 残值 = 20,000−4,000=16,000

Depreciation expense for the first two years under the three depreciation methods is determined as follows:
三种折旧方法下前两年的折旧费用按下式确定：

Straight-line:
直线：

Formula:
公式：

Annual Depreciation Expense=Total Depreciable Amount/Useful Life
年折旧费用=折旧总额/使用寿命

Substitute values:
替代值：

Annual Depreciation Expense=16,000/5=3,200
年折旧费用=16,000/5=3,200

First-Year Depreciation = $3,200
第一年折旧= $3,200

Second-Year Depreciation = $3,200
第二年折旧= $3,200

Double-Declining-Balance Method:
双倍余额递减法：

Formula:
公式：

Depreciation Rate=2×(1/Useful Life)
折旧率=2× （1/使用寿命）

Annual Depreciation Expense=Beginning Book Value×Depreciation Rate
年折旧费用=期初账面价值×折旧率

Depreciation Rate = 2× $\frac{1}{5}$ = 40%
折旧率 = 2× $\frac{1}{5}$ = 40%

First-Year Depreciation:Depreciation=20,000×40%=8,000
第一年折旧：折旧=20,000×40%=8,000

Second-Year Depreciation (beginning book value = $20,000 - $8,000 = $12,000):
第二年折旧（期初账面价值 = $20,000 - $8,000 = $12,000）：

Depreciation=12,000×40%=4,800
折旧=12,000×40%=4,800

First-Year Depreciation = $8,000
第一年折旧 = $8,000

Second-Year Depreciation = $4,800
第二年折旧 = 4,800 美元

Units-of-Output Method:
输出单位法：

Formula:
公式：

Depreciation Rate Per Mile= $\frac{Total Depreciable Amount }{Total Mileage}$
每英里折旧率= $\frac{Total Depreciable Amount }{Total Mileage}$

Depreciation Expense=Actual Miles Driven×Depreciation Rate PerMile
折旧费用=实际行驶里程×每英里折旧率

Substitute values:
替代值：

\text{Depreciation Rate Per Mile} = \frac{16,000}{80,000} = 0.2 \text{ (or $0.2 per mile)}
\text{每英里折旧率} = \frac{16,000}{80,000} = 0.2 \text{（或每英里 0.2 美元）}

First-Year Depreciation (10,000 miles):
第一年折旧（10,000 英里）：

Depreciation=10,000×0.2=2,000
折旧=10,000×0.2=2,000

Second-Year Depreciation (20,000 miles):
第二年折旧（20,000 英里）：

Depreciation=20,000×0.2=4,000
折旧=20,000×0.2=4,000

First-Year Depreciation = $2,000
第一年折旧 = $2,000

Second-Year Depreciation = $4,000
第二年折旧 = 4,000 美元

Balance Sheet at the End of the Second Year
第二年末资产负债表

Under the Straight-Line Method, the accumulated depreciation by the end of the second year is:
采用直线法，第二年年末累计折旧为：

Accumulated Depreciation=3,200+3,200=6,400
累计折旧=3,200+3,200=6,400

Therefore, the book value at the end of the second year is:
因此，第二年年末的账面价值为：

Book Value=20,000−6,400=13,600
账面价值=20,000−6,400=13,600

Balance Sheet (End of Year 2):
资产负债表（第二年末）：

Asset 资产	Amount ($) 金额 ($)
Truck (Cost) 卡车（成本）	20,000
Less: Accumulated Depreciation 减：累计折旧	(6,400)
Book Value 账面价值	13,600

The unit output method cannot determine depreciation in advance because depreciation expenses depend on the actual usage mileage, which cannot be accurately predicted at the beginning of each year. Therefore, the inability to determine depreciation in advance using this method is due to the uncertainty of actual usage.
单位产出法无法提前确定折旧，因为折旧费用取决于实际使用里程，无法在年初准确预测。因此，由于实际使用的不确定性，无法使用该方法提前确定折旧。