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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 13, 2015)
编制现金流量表(2015年8月1日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)

d.

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

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

$240

e.

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

36

months

f.

Income Statement
损益表

Balance Sheet
资产负债表

Net

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

1.

I

NE

I

I

NE

I

2.

NE

I

D

D

NE

D

3.

NE

I

D

D

NE

D

4.

NE

I

D

D

NE

D

5.

NE

I

D

D

NE

D

6.

NE

I

D

NE

I

D

7.

I

NE

I

NE

D

I

8.

NE

I

D

NE

I

D

9.

NE

I

D

NE

I

D

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 = 2×15 = 40%
折旧率 = 2× 15 = 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=Total Depreciable AmountTotal Mileage
每英里折旧率= Total Depreciable AmountTotal 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。