西方财务会计课后答案第十四章

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30−4030−个cost术excee居dsbo祝okva贫lue.13-2姥BLOOM烘'STA竟XONOM盏YTAB驳LE13-3CorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExercisesandProblemsKnowledgeComprehensionApplicationAnalysisSynthesisEvaluationStudyObjective1.DiscusswhycorporationsinvestinQ13-1debtandstocksecurities.Q13-2Q13-3Q13-4Q13-5Q13-8Q13-9Q13-10Q13-6BE13-2BE13-3E13-2E13-3E13-4E13-5P13-2AP13-3AP13-4AP13-5AP13-2BP13-3BP13-4BP13-5BE13-1P13-1AP13-2AP13-1BP13-2BBE13-12.Explaintheaccountingfordebtinvestments.Q13-73.Explaintheaccountingforstockinvestments.4.Describetheuseofconsolidatedfinancialstatements.Q13-12Q13-17Q13-13Q13-18Q13-115.Indicatehowdebtandstockinvestmentsarevaluedandreportedonthefinancialstatements.Q13-19BE13-7BE13-8P13-6AP13-6BQ13-20Q13-21FinancialReportingComparativeAnalysisExploringtheWebCommunicationP13-7AP13-7BQ13-14Q13-16BE13-4BE13-7BE13-8P13-6AP13-6BQ13-15BE13-5BE13-6E13-6E13-7E13-8P13-1ABE13-5E13-6E13-7E13-8P13-1AP13-2AE13-10BE13-9BE13-10P13-7AP13-7BE13-9P13-2AP13-3AP13-5AP13-1BP13-2BP13-3BP13-5BP13-3AP13-5AP13-1BP13-2BP13-3BP13-5B6.Distinguishbetweenshort-termandlong-terminvestments.*7.Describethecontentofaworksheetforaconsolidatedbalancesheet*8.Explaintheformandcontentofconsolidatedfinancialstatements.BroadeningYourPerspectiveInterpretingFinancialResearchCaseEthicsCaseAGlobalFocusCookieStatementsChronicleGroupDecisionCaseCorrelationChartbetweenBloom’sTaxonomy,StudyObjectivesandEnd-of-ChapterExercisesandProblemsKnowledgeComprehensionApplicationAnalysisSynthesisEvaluationStudyObjective1.DiscusswhycorporationsinvestinQ13-1debtandstocksecurities.Q13-2Q13-3Q13-4Q13-5Q13-8Q13-9Q13-10Q13-6BE13-2BE13-3E13-2E13-3E13-4E13-5P13-2AP13-3AP13-4AP13-5AP13-2BP13-3BP13-4BP13-5BE13-1P13-1AP13-2AP13-1BP13-2BBE13-12.Explaintheaccountingfordebtinvestments.Q13-73.Explaintheaccountingforstockinvestments.4.Describetheuseofconsolidatedfinancialstatements.Q13-12Q13-17Q13-13Q13-18Q13-115.Indicatehowdebtandstockinvestmentsarevaluedandreportedonthefinancialstatements.Q13-19BE13-7BE13-8P13-6AP13-6BQ13-20Q13-21FinancialReportingComparativeAnalysisExploringtheWebCommunicationP13-7AP13-7BQ13-14Q13-16BE13-4BE13-7BE13-8P13-6AP13-6BQ13-15BE13-5BE13-6E13-6E13-7E13-8P13-1ABE13-5E13-6E13-7E13-8P13-1AP13-2AE13-10BE13-9BE13-10P13-7AP13-7BE13-9P13-2AP13-3AP13-5AP13-1BP13-2BP13-3BP13-5BP13-3AP13-5AP13-1BP13-2BP13-3BP13-5B6.Distinguishbetweenshort-termandlong-terminvestments.*7.Describethecontentofaworksheetforaconsolidatedbalancesheet*8.Explaintheformandcontentofconsolidatedfinancialstatements.BroadeningYourPerspectiveInterpretingFinancialResearchCaseEthicsCaseAGlobalFocusCookieStatementsChronicleGroupDecisionCase需ANSWE总RSTO浮QUES血TIONS.5.6.

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练15,00稀017.

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码46,80愈02,340

扩46,80载02,340提BRIEF枕EXER估CISE雕13-2施Aug.待1锯Dec.暴1

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向35,60摇0痕40,00挂0

迹35,60蚊0侦35,60激04,400小BRIEF许EXER悼CISE洲13-3痒Dec.眯3131

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辉54,00金0缸15,00枯0

裹54,00隙0唱15,00端0押BRIEF抵EXER周CISE奇13-4雪Dec.苏31

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5,000

5,000歇BRIEF洗EXER北CISE丧13-5套Balan典ceSh叼eet愉Curre休ntas袭sets益Short匹-term零inve某stmen副ts,a物tfai姑rval捕ue...栏.....无.....环.....共.....瓦.....弓.....化.....睬.....荣..车Incom攻eSta铲temen须t垄Other型expe生nses廊andl珍osses唇Unrea库lized联loss述ont理radin谎gsec脂uriti牲es..视.....雁.....概.....抢.....退.....矛.....腊.....害.....粪..彼BRIEF颠EXER然CISE待13-6

万$59,0叼00铜(5,00订0)繁Dec.生31

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4,000

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智$68,0诊00粗)奖$(4,0爽00)书$115,投000茅250,0悬00馅$365,钉000夜*BRIE丽FEXE诚RCISE饰13-9碧Elimi巨natio才nsPaula

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失190,0撞00

罢120,0鸡00岭70,00塌0

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涌190,0考00

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稳200,0虏00

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使10,00鼻0

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狡120,0之00竿70,00宝0

绝120,0待00珍70,00纠0

0013-9担SOLUT俊IONS鲜TOEX康ERCIS纱ES活EXERC筒ISE1鱼3-1柱(a)J丑an.1慰July干11宣(b)D指ec.3卖1

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壳60,90廊02,400练33,50井01,200

屠60,90东02,400怀30,45镜03,0501,200孤($30,朴000X涂8%X箭1/2)炭EXERC撑ISE1锄3-2新(a)F醋eb.1丈July率1莫Sept.抬1唐Dec.劣1

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8,2008004,300500

8,2008003,0751,225500稻(b)D奶ivide代ndre胸venue公and炮theg连aino缸nsal亚eof巡stock恩inve枕stmen睬tsar恳e裳repor惰tedu惩nder祥other警reve友nues依andg丢ains斗inth无einc办omes喘tatem办ent.13-10运EXERC烘ISE1既3-3梢Jan.昏1胸July抬1就Dec.极1弃Dec.拳31

淹Stock耻Inve州stmen质ts..宰.....愿.....旬.....施.....隐.....梦.....司.....赛.....关.....察Cash麦($140秆,000棍+$2,陵100)置.....凉.....拼.....晌.....焰.....狂.堆Cash爪(2,00孕0X$寒3)...敬.....伟.....极.....脚.....哪.....维.....精.....悔.....抽.....逐..够Divid概endR幼evenu轻e...古.....岭.....客.....争.....溜.....重.....是.....狂.齐Cash乓($37,否000概–持$800立)...伞.....麻.....傲.....促.....嘴.....鞋.....烈.....闯...秆Stock斑Inve勇stmen符ts($驻142,1熟00X隶1/4)醉.....酒.宣Gain塌onSa阀leof恐Stoc读kInv寻estme辞nts.刘.....泪.秃Cash铅(1,50温0X$恶3)...暗.....受.....云.....这.....闯.....灿.....有.....迟.....少.....丙..宪Divid扭endR诞evenu朵e...吃.....掠.....侵.....烘.....泽.....解.....躁.....淹.

笑142,1量006,000去36,20健04,500

莲142,1顾006,000拘35,52核56754,500嗓EXERC圾ISE1舟3-4谁(a)J庭an.1掠Dec.歼3131

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摸180,0刃00门18,00译0絮60,00焦0

考180,0典00循18,00堪0践60,00绑0虎(b)I躲nvest百ment愈inSn雪apper否,Jan千uary煌1...奇.....瞎.....长.....芦.....刻.....订.....叹.....遇.....肠..纱Less:族Divi缠dend晕recei浆ved..蝴.....仰.....蹈.....救.....饭.....稠.....陡.....三.....厅.....尊.....枝.....舞.....胀.揪Plus:省Shar梨eof膀repor玩tedi办ncome属.....考.....衰.....豆.....胃.....煮.....脾.....唇.....泛.....奉...油Inves位tment股inS辉nappe方r,De测cembe扫r31.危.....洲.....遇.....里.....潮.....块.....塑.....征...荷EXERC德ISE1若3-5晕(a)2艇006

艳$180,绵000墓(18,0朱00)备60,00轿0距$222,置000篇Mar.鲁18

衬Stock惯Inve亮stmen击ts..揭.....教.....悬.....秃.....汤.....菠.....删.....堤.猫Cash玻(200,幕000X男10%挑X$13刷)....还.....聋...13-11

软260,0叔00

督260,0痰00侧EXERC钓ISE1淋3-5(筋Conti乞nued)酿June摸30轮Dec.普31

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6,000

6,000裹Sale.阔.....蔬.....读.....马.....辱.....湾.....伟.....由.....庸.....摸.....乏.....态.....部...井Unrea言lized闹Gain欧—除Equit告y....绒.....漠.....略.....声.张($300蛛,000择–粒$260素,000)

貌40,00眼0

苦40,00饮0掌(b)J政an.

1

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支67,50甘0

颤67,50汽0畅June谜15毁Dec.测31

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7,500卵20,00膜0

7,500索20,00布0缓($80,举000X教25%)嚷EXERC穗ISE1哗3-6绵(a)D眯ec.3累1(b)

趟Unrea柳lized遥Loss志—屯Incom溜e...蜂.....萝.....蓝.....好.....舍...元Marke现tAdj侍ustme挡nt年—谅Tradi眉ng..迈.....愿....晓Balan阶ceSh问eet

6,000

6,000扒Curre朗ntas娘sets肆Short愤-term魂inve扩stmen洒ts,a广tfai划rval湾ue...膜.....宽.....腾.....校.....蒙.....巩.....国...朴Incom牌eSta气temen妖t抬Other次expe糠nses语andl调osses匪Unrea阻lized岭loss碧ont袄radin程gsec厅uriti并es..蚊.....问.....莫.....掩.....饱.....爹.....扁...13-12

鞭$47,0沙00泼$6,00妖0拣EXERC臭ISE1涨3-7危(a)D虽ec.3亲1(b)

佛Unrea什lized洒Gain缩orL知oss阁—壤Equit神y...棍.....伐.....蛾....犯Marke转tAdj泽ustme蝴nt我—邮Avail希able-花for-S距ale..差.....挨.....歼.....绢.....裙.....串.....庸.....翠.....熊.....宏.....仁.胖Balan蔽ceSh它eet

6,000

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季$123,计000谁)暗92,00销0恼)削$(8,0资00)裤$3,00翠0链)嫩*EXER修CISE给13-9厌LENNO皂NCOR迫PORAT医IONA厘NDSU寻BSIDI云ARY匆Work洲Sheet话—氧Conso盏lidat泉edBa撒lance氧Shee浴t台Janua木ry1,誓2006鹰Lenno辽n

Ono

族Elimi看natio夏ns

肺Conso写lidat佛ed劫Asset怀s何Curre屋ntas送sets

典Corpo披ratio坟n变60,00谊0

Inc.底50,00面0

义Dr.恶座Cr.

Data孤110,0按00坊Inves近tment还inO手no堡Inc.车commo蛇nsto精ck

肢220,0挑00

绍220,0鞋00

0肚Plant餐and脚equip眯-谢ment置(net)史Total姐s

时300,0庙00弃580,0轰00

碰220,0以00挥270,0晨00

咽520,0胳00辩630,0洪00袭Liabi未litie光sand果stock自holde裤rs五’段equit庭y爬Curre湾ntli筋abili痒ties

颜180,0舞00

适50,00调0

隐230,0共00匹Commo凯nsto索ck率—擦Lenno解nCor遇p.桐Commo丈nsto去ck伤—

膝230,0汤00

劈230,0搞00离OnoI完nc.

撞80,00厅0

移80,00始0

0姐Retai案nede栗arnin墙gs卸—灰Lenno慎nCor怨p.盘Retai俊nede踩arnin冈gs滚—

饰170,0赏00

中170,0朝00而OnoI誉nc.才Total墓s

蚀580,0汽00

神140,0摘00辩270,0瑞00

桨140,0泳00站220,0幸00

爽220,0袄00

0吩630,0斤0013-15垂*EXER联CISE绣13-10颂LENNO劈NCOR会PORAT艺IONA叮NDSU径BSIDI乖ARY起Work策Sheet圾—峰Conso狡lidat壶edBa幻lance呈Shee掏t府Janua观ry1,圈2006纠Lenno预n

Ono

种Elimi洗natio挨ns

京Conso捡lidat追ed链Asset波s笛Curre穿ntas理sets

染Corpo调ratio大n葛55,00谜0

Inc.式50,00凝0

禁Dr.弟语Cr.

Data歌105,0缺00度Inves得tment执inO湿no公Inc.直commo朽nsto麻ck

鸟225,0辛00

悲225,0吩00

0烈Plant阁and栗equip絮-攻ment换(net)

耕300,0锡00

想220,0姿00

漂520,0盆00痒Exces晴sof丑cost翅over填book史value

5,000

5,000秀Total狐s

借580,0慰00

彼270,0宴00

跟630,0鼓00妻Liabi绢litie球sand衫stock殿holde贯rs竿’静equit混y额Curre迷ntli枯abili宇ties

澡180,0甘00

底50,00父0

借230,0薪00枝Commo娘nsto膊ck棕—参Lenno膝nCor鸭p.苏Commo释nsto攀ck唱—

光230,0膜00

袭230,0粗00红OnoI恢nc.

木80,00折0

哭80,00姐0

0亩Retai圆nede回arnin强gs疯—顶Lenno愁nCor柔p.绿Retai萌nede坟arnin锹gs饮—

鞋170,0去00

雨170,0大00洪OnoI婆nc

孙140,0万00

蝇140,0承00

0伯Total验s

厦580,0纺00

洒270,0肝00

羡220,0董00

客225,0佳00

返630,0之0013-16泪SOLUT拆IONS猫