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設定背景 SETTING THE STAGE

通用汽車近年來因來自日本(豐田、本田等)、歐洲(戴姆勒)及國內(福特)競爭對手的激烈競爭,全球市場佔有率有所下降。然而,2008 年通用汽車仍銷售了 840 萬輛車輛,佔全球總銷量的 12%以上。
General Motors’ global market share has declined in recent years with stiff competition from Japanese (Toyota, Honda, etc.), European (Daimler), and domestic (Ford) competitors. However, in 2008, GM still sold 8.4 million vehicles, over 12% of the worldwide total.
通用汽車同時仍是美國最大的私人雇主之一,截至 2008 年底擁有 243,000 名員工。
GM also remains one of the largest private employers in the United States with 243,000 employees at the end of 2008.
由於激烈的競爭、高昂的勞動成本、管理決策存疑以及全球經濟疲軟,通用汽車陷入困境。2008 年,公司報告淨虧損超過 $ 30 $ 30 $30\$ 30 十億美元。在同一期間,通用汽車的現金流量表顯示營運現金流為負 12 億美元。最終,於 2009 年 6 月 1 日,公司申請破產保護,試圖重組並調整其
Because of stiff competition, high labor costs, questionable management decisions, and a soft worldwide economy, General Motors has fallen on hard times. In 2008, the company reported a net loss of over $ 30 $ 30 $30\$ 30 billion. During the same period it was reporting this huge loss, GM also reported negative cash flow from operations of $12 billion on its cash flow statement. Finally, on June 1, 2009, the company filed for bankruptcy protection in an attempt to restructure itself and right its
商業模式。 business model.
一家公司如何能承受如此巨大的虧損和負營運現金流,卻仍能繼續營運?此外,淨虧損的規模與營運現金流負數之間為何會有如此大的差異?
How can a company incur such a large loss and negative operating cash flow and still stay in business? Also, why the large discrepancy between the size of the net loss and the negative amount of cash flow from operations?
這些差異來自於通用汽車所產生的營業費用,這些費用不需要現金支付,或者已在前幾年支付,或將在未來幾年支付。舉例來說,退休後福利。
The differences came from business expenses that GM incurred but which required no cash or had either been paid for in earlier years or would be paid for in subsequent years. As an example, consider post-retirement benefits.
這些福利作為費用(經營成本)現在就記錄在公司帳上,因為員工正在工作,但通用汽車實際上要等到員工退休時才需支付與這些福利相關的現金。
These benefits are recorded as expenses (a cost of doing business) to the company now as employees work, but GM won’t actually have to make the cash payments related to these benefits until the employees retire in the future.
正確的會計處理要求現在就記錄所有營業費用——包括已支付現金的費用以及涉及未來支付承諾的費用。
Proper accounting requires recording now all business expenses-both those that are paid in cash and those that involve promises of payment in the future.
如通用汽車的情況所示,通常需要對帳戶中記錄的原始交易資料進行調整,以使財務報表能準確反映公司在該期間的經濟表現及期末的經濟狀況。
As the General Motors scenario illustrates, adjustments (to the original transaction data recorded in the accounts) usually are needed so that the financial statements will accurately reflect a company’s economic performance during the period and its economic condition as of the end of the period.
這是完成會計循環的一部分。除了調整外,某些帳戶必須在會計期間結束時「結帳」(使餘額歸零),以準備新會計循環的記錄。
This is a part of completing the accounting cycle. In addition to the adjustments, certain accounts must be “closed” (brought to a zero balance) at the end of an accounting period to prepare the records for a new accounting cycle.
本章將討論年終調整的性質及會計循環中剩餘的步驟。
The nature of year-end adjustments and the remaining steps in the accounting cycle are discussed in this chapter.

L01 應計會計 L01 Accrual Accounting

  • 什麼 描述應計會計如何實現及時報告並更準確衡量公司的經濟績效。
    WHAT Describe how accrual accounting allows for timely reporting and a better measure of a company’s economic performance.
  • 為什麼 企業收入產生於公司從事有利可圖的商業活動。這些經濟活動的時間點不一定與現金收付的時間相符。
    WHY Business income arises when a company engages in profitable business activities. The timing of those economic activities does not necessarily match up with when cash is collected or paid.
  • 如何 在衡量公司的收入時,會計師先從現金收款和現金付款的簡單數據開始,然後利用考慮公司商業活動微妙時間點的應計調整來精確這些數據。
    HOW In measuring a company’s income, accountants start with the simple data about cash receipts and cash payments but then fine tune those data using accrual adjustments that consider information about the subtle timing of the company’s business activities.
2022 年,兩兄弟簽訂一份顧問專案合約。合約總價為 $ 20 , 000 $ 20 , 000 $20,000\$ 20,000 。兄弟倆在 2022 年完成大部分顧問工作,並於 2023 年完成整個專案。他們在 2022 年從合約中收到 $ 2 , 000 $ 2 , 000 $2,000\$ 2,000 現金付款,並於 2023 年收到剩餘的 $ 18 , 000 $ 18 , 000 $18,000\$ 18,000 現金。2022 年 12 月 31 日,兄弟倆準備 2022 年綜合損益表以申請銀行貸款。兄弟倆應該在 2022 年報告多少收入?
In 2022, two brothers sign a contract for a consulting project. The total contract price is $ 20 , 000 $ 20 , 000 $20,000\$ 20,000. The brothers do most of the consulting work in 2022 and finish the job in 2023. They receive a $ 2 , 000 $ 2 , 000 $2,000\$ 2,000 cash payment from the contract in 2022 and receive the remaining $ 18 , 000 $ 18 , 000 $18,000\$ 18,000 cash in 2023. On December 31, 2022, the brothers prepare a 2022 statement of comprehensive income to use in applying for a bank loan. What amount of revenue should the brothers report for 2022?
這個簡單的例子說明了會計遠不僅僅是記錄現金收入和現金支出。正確衡量兄弟倆在 2022 年的經濟表現,需要估計 2022 年完成的工作量。若僅將 2022 年的收入報告為收到的 $ 2 , 000 $ 2 , 000 $2,000\$ 2,000 現金,將嚴重低估該年度實際產生的經濟產出。此外,因為需要編製年度綜合損益表,兄弟倆不能等到事後才進行記錄。
This simple example illustrates why accounting is much more than merely tabulating cash receipts and cash payments. A proper measure of the brothers’ economic performance in 2022 requires estimating the amount of the work completed in 2022. To report 2022 revenue as only the $ 2 , 000 $ 2 , 000 $2,000\$ 2,000 cash received grossly understates the actual economic output produced during the year. In addition, the need for the year-end statement of comprehensive income means that the brothers can’t wait until after the
在準備活動摘要之前收到最終合約付款;銀行現在需要綜合損益表。
final contract payment is received before preparing a summary of their activities; the bank wants the statement of comprehensive income now.
權責發生制會計是指在費用和收入發生並被確認時進行記錄的過程,無論現金何時收到,並將原始交易資料調整為反映公司過去經濟表現及當前經濟狀況的精確指標。
Accrual accounting is the process of recording expenses and revenues when incurred and recognized, regardless of when cash is received, and of adjusting original transaction data into refined measures of a firm’s past economic performance and current economic condition.
此應計過程是必要的,因為企業需要定期且及時的財務報告,而應計資訊比現金流量資料更能有效衡量公司的績效。
This accrual process is necessary because a business requires periodic, timely financial reports, and accrual information to better measure a firm’s performance than do cash flow data.
使用權責發生制會計來產生績效衡量的困難如圖 4.1 所示。每一條水平條代表一筆商業交易,例如汽車的生產與銷售;為特定訴訟提供法律服務;或軟體的開發、交付與支援。
The difficulty in using accrual accounting to generate a performance measure is represented in Exhibit 4.1. Each horizontal bar represents a business deal like the production and sale of a car; the delivery of legal services for a specific lawsuit; or the development, delivery, and support of a piece of software.
有些交易從開始到結束不到一天,例如理髮師以現金換取理髮服務。其他交易所涉及的義務與責任可能會持續多年。
Some deals last less than a day from start to finish, like when a barber provides a haircut in exchange for cash. The obligations and responsibilities associated with other deals can stretch on for years.
例如,當你購買通用汽車(General Motors)的汽車時,從你的角度來看,交易直到四、五年後你收到所有 GM 承諾的保固服務後才算完成。
For example, when you buy a General Motors car, the deal is not done from your standpoint until four or five years later, after you have received all of the GM warranty services promised to you.
而從 GM 的角度來看,交易直到四、五十年後才算完成,因為 GM 必須支付組裝線工人因組裝你的汽車所累積的所有退休金福利。
And from GM’s standpoint, the deal is not done until 40 or 50 years later, after GM has paid the assembly-line workers all of the pension benefits they earned through the labor hours spent assembling your car.
即使某些商業交易的經濟尾端延續多年,財務報表使用者仍然需要定期報告公司的營運績效。
Even though the economic loose ends of some business deals extend for years, financial statement users still require periodic reports about a company’s operating performance.
如圖 4.1 所示,一年的開始與結束只是持續經營企業生命中的任意分界點。
As you can see in Exhibit 4.1, the beginning and the end of a year are arbitrary breaks in the life of an ongoing business.
會計師的工作是考慮在一年內至少部分完成的所有商業交易,並衡量與這些交易相關的收入、費用及利潤。此利潤隨後以該年度的淨利報告。
The job of accountants is to consider all business deals that were at least partially completed during a year and to measure the revenues, expenses, and profit associated with those deals. This profit is then reported as net income for the year.
權責發生制會計遠不只是簡單的「算帳」。
Accrual accounting is much more than mere “bean counting.”

定期報告 Periodic Reporting

現有股東、潛在投資者、銀行家及其他相關人士需要最新的報告,以便持續且及時地比較和評估公司的財務狀況及營運成果。他們需要了解以下內容:
Current owners, prospective investors, bankers, and others need up-to-date reports in order to compare and judge a company’s financial position and operating results on a continuing, timely basis. They need to know the following:
  • 公司的財務狀況(來自資產負債表)
    The financial position of a company (from the balance sheet)
  • 當前營運的相對成敗(來自綜合損益表)
    The relative success or failure of current operations (from the statement of comprehensive income)
  • 現金流量的性質與範圍(來自現金流量表)
    The nature and extent of cash flows (from the statement of cash flows)

圖表 4.1 EXHIBIT 4.1

收益衡量的問題
The Problem of Income Measurement
一家公司財務狀況的全貌──其在達成經濟目標上的成功或失敗──必須等到企業「生命週期」結束後才能真正完整。然而,
The financial picture of a company-its success or failure in meeting its economic objectives-cannot really be complete until the “life” of a business is over. However,

經理人、所有者和債權人無法等待 10、20 或 100 年才能獲得企業的精確會計報告。
managers, owners, and creditors cannot wait 10,20 , or 100 years to receive an exact accounting of a business.
為了提供及時的會計資訊,期間假設將企業的生命週期劃分為明確且相對較短(通常為 12 個月或更短)的會計期間。12 個月的會計期間稱為會計年度。
In order to provide timely accounting information, the timeperiod assumption divides the life of an enterprise into distinct and relatively short (generally 12 months or less) accounting periods. The 12-month accounting period is referred to as the fiscal year.
當一個實體在 12 月 31 日結帳時,其報告是基於曆年。
When an entity closes its books on December 31, its reports are based on a calendar year.
大多數大型企業,甚至許多小型公司,都會在會計年度結束時向股東發佈報告。大多數企業也會按季度編製報告。
Most large corporations, and even many small companies, issue a report to stockholders as of a fiscal year-end. Most corporations prepare reports on a quarterly basis as well.
如第 1 章和第 2 章所述,這份年度報告包括主要的財務報表(資產負債表、綜合損益表、權益變動表及現金流量表)以及其他財務資料,如管理層對營運的討論與分析。
As noted in Chapters 1 and 2, this annual report includes the primary financial statements (balance sheet, statement of comprehensive income, statement of changes in equity, and statement of cash flows) and other financial data, such as a management discussion and analysis of operations.
雖然定期報告對企業的成功至關重要,但報告的頻率迫使會計師使用一些基於判斷和估計的資料。
Although periodic reporting is vital to a firm’s success, the frequency of reporting forces accountants to use some data that are based on judgments and estimates.
理想情況下,會計判斷應謹慎作出,估計應基於可靠的證據,但應理解並記住會計報告的限制。
Ideally, accounting judgments are made carefully and estimates are based on reliable evidence, but the limitations of accounting reports should be understood and kept in mind.
  • 期間假設 指企業的營運生命被劃分為明確且相對較短的時間區間,以便會計資訊能及時提供。
    time-period assumption The idea that the life of a business is divided into distinct and relatively short time periods so that accounting information can be timely.
  • 會計年度 指實體的報告年度,涵蓋 12 個月的會計期間。
    fiscal year An entity’s reporting year, covering a 12-month accounting period.
  • 曆年 指一個實體從 1 月 1 日到 12 月 31 日的報告年度。
    calendar year An entity’s reporting year from January 1 to December 31.

國際 INTERNATIONAL

全球報告頻率
Frequency of Reporting around the World

美國上市公司必須每季向證券交易委員會(SEC)提交財務報表。
Publicly traded companies in the United States are required to file financial statements with the Securities and Exchange Commission (SEC) every quarter.
美國商界長期抱怨此 SEC 規定使美國企業在海外競爭中處於劣勢,因為外國監管機構較為體諒商業需求,且不要求如此頻繁的報告。
Business people in the United States have long complained that this SEC requirement puts U.S. firms at a competitive disadvantage overseas, where foreign regulators are more sympathetic to business concerns and do not require such frequent reporting.
美國商界人士聲稱,季報的編製成本非常高,且適得其反,因為它使管理層專注於短期盈餘,而非長期成長。
U.S. business people claim that quarterly reports are very costly in terms of preparation and are counterproductive because they cause management to focus on short-term earnings rather than long-term growth.
國際會計準則理事會(IASB)並未對各國施加壓力,要求採用季報制度。
The IASB has not put any pressure on countries to adopt quarterly reporting.
國際會計準則第 34 號(IAS 34)鼓勵企業提供中期財務報告(意指比年度報告更頻繁),但頻率的細節由各國政府及監管機構決定。許多國家普遍採用半年報制度。
International Accounting Standard (IAS) 34 encourages companies to provide interim financial reports (meaning more frequent than annual), but leaves the details of frequency up to national governments and regulators. Semiannual reporting is common in many countries.
例如,台灣上市公司應於每會計年度結束後三個月內向大眾公告並向監管機構申報年度財務報告,該財務報告須經由註冊會計師查核,並經審計委員會(或監察人)及董事會核准。
For example, publicly traded companies in Taiwan should announce to the public and file with the regulatory agency their annual financial reports within three months after the end of each fiscal year, with the financial reports having been audited by certified public accountants and approved by their audit committee (or supervisors) and board of directors.
此外,這些公司必須在每季結束後 45 天內向公眾公告並向監管機構提交季度財務報告,且每份報告均須經由註冊會計師審核並向董事會報告。
In addition, these companies are required to announce to the public and file with the regulatory agency their quarterly financial reports within 45 days after the end of each quarter, with each having been reviewed by certified public accountants and reported to their board of directors.

權責發生制會計與現金制會計之比較
Accrual- versus Cash-Basis Accounting

與期間假設密切相關的是權責發生制會計的概念。這個傳統會計模式的重要特徵簡單來說是——
Closely related to the time-period assumption is the concept of accrual-basis accounting. This important characteristic of the traditional accounting model simply means that-
  • 權責發生制會計是一種會計系統,其中收入在符合特定標準時被確認
    accrual-basis accounting A system of accounting in which revenues are recognized when certain criteria are
    收入在符合特定標準時被確認(記錄),而不考慮現金何時收到。費用在發生時記錄,而不考慮何時支付。
    revenues are recognized (recorded) when certain criteria are satisfied without regard for when cash is received. Expenses are recorded as incurred without regard for when they are paid.
    權責發生制會計要求收入和費用必須分配到其適當的會計期間,這些期間不一定與現金收付的時間相符。
    Accrual accounting requires that revenues and satisfied, and expenses are recorded as they are incurred, not necessarily expenses be assigned to their proper accounting periods, which do not necessarily when cash is received or coincide with the periods in which cash is received or paid.
    已支付。 paid.
  • 配比原則matching principle
所有為產生收入而發生的成本與費用,必須在與相關收入相同的報告期間內確認。
The concept that all costs and expenses incurred in generating revenues must be recognized in the same reporting period as the related revenues.

圖表 4.2 EXHIBIT 4.2

認列應計收入
Determining Accrual Income

配合原則 The Matching Principle

一旦公司確定了應於某一期間認列的收入,該如何確認已發生的費用?
Once a company determines which revenues should be recognized during a period, how does it identify the expenses that have been incurred?
配合原則要求,為產生收入而發生的所有成本和費用,必須在與相關收入相同的會計期間內認列。
The matching principle requires that all costs and expenses incurred to generate revenues must be recognized in the same accounting period as the related revenues.
例如,銷貨成本應與該期間內銷售該商品所產生的收入相配比。關於商品銷售活動的會計處理,後續章節將提供更多說明。
The cost of the goods sold, for example, should be matched to the revenue derived from the sale of that merchandise during the period. More explanations on the accounting for merchandising activities are provided in later chapters.
當費用項目與收入項目之間缺乏直接關聯時,應於報告期間確認該費用,該期間為因正常營運過程中資產減少或負債增加所發生的期間。
When there is a lack of direct association between an expense item and a revenue item, an expense should also be recognized in the reporting period in which the corresponding assets are decreased or liabilities are increased arising from the normal course of operations.
例如,與報告期間內銷貨收入有直接關聯的銷貨成本不同,預付保險費中已耗用的部分應於該期間認列為保險費用,即使此費用與特定收入項目無直接關聯。
For example, unlike the cost of goods sold that has a direct association with sales revenue in a reporting period, the consumed portion of prepaid insurance should be recognized as insurance expenses in the period even though there is no direct association between this expense and a particular item of revenue.
在此情況下,因資產「預付保險費」減少,減少的部分即形成「保險費用」。
In this case, because the asset “prepaid insurance” is decreased, the decreased portion gives rise to “insurance expense.”
如圖 4.2 所示,將費用與已確認的收入相配比的過程決定了綜合損益表上報告的淨利額。淨利是衡量公司在一段期間內經營績效最廣泛使用的指標。
As shown in Exhibit 4.2, this process of matching expenses with recognized revenues determines the amount of net income reported on the statement of comprehensive income. Net income is the most widely used indicator of how well a company has performed during a period.
關於收益決定的主題,將在第 7、8 及 9 章中更完整地討論。
The subject of income determination is discussed more completely in Chapters 7, 8, and 9.
為了說明現金基礎會計與權責發生制會計的差異,並展示為何權責發生制會計能提供更具意義的收益衡量,我們以 Karas Brothers Consulting Company 為例。
To illustrate the difference between cash- and accrual-basis accounting, and to demonstrate why accrual-basis accounting provides a more meaningful measure of income, let us use the Karas Brothers Consulting Company as an example.
  • 2022 年期間,Karas Brothers 向客戶開立了 50,500 美元的顧問服務費用帳單,該服務於 2022 年提供。
    During 2022, Karas Brothers billed clients $50,500 for consulting services performed in 2022.
  • 截至 2022 年 12 月 31 日,Karas 已從客戶收到 22,000 美元現金,餘額 28,500 美元預計於 2023 年收回。
    By December 31, 2022, Karas had received $22,000 in cash from customers, with the $28,500 balance expected in 2023.
  • 2022 年期間,Karas 支付了 $ 21 , 900 $ 21 , 900 $21,900\$ 21,900 美元用於各項已發生的費用。
    During 2022, Karas paid $ 21 , 900 $ 21 , 900 $21,900\$ 21,900 for various expenses that had been incurred.
  • 2022 年 12 月 31 日,Karas 仍欠薪資費用 11,200 美元,將於 2023 年 1 月支付。
    On December 31, 2022, Karas still owed $11,200 for salaries expenses incurred, which will be paid during January 2023.
Karas Brothers 應報告 2022 年的收入多少?答案取決於使用現金基礎會計還是權責發生制會計。如以下所示,採用現金基礎會計,報告的收入為 $ 100 $ 100 $100\$ 100 。採用權責發生制會計,報告的收入為 $ 17 , 400 $ 17 , 400 $17,400\$ 17,400
How much income should Karas Brothers report for 2022? The answer depends on whether cash- or accrual-basis accounting is used. As shown below, with cash-basis accounting, reported income would be $ 100 $ 100 $100\$ 100. With accrual-basis accounting, reported income would be $ 17 , 400 $ 17 , 400 $17,400\$ 17,400.
Karas 兄弟 2022 年報告收入
Karas Brothers Reported Income for 2022
現金基礎會計Cash-Basis Accounting 權責發生制會計
Accrual-Basis Accounting
現金收入Cash receipts $22,000 已賺取收入 . . . . . . . . . . . . .
Revenues earned . . . . . . . . . . . . .
$50,500
現金支出 Cash disbursements 21,900 已發生費用 Expenses incurred 33,100
收入Income $ 100 收入....................... .
Income....................... .
$17,400
Karas Brothers Reported Income for 2022 Cash-Basis Accounting Accrual-Basis Accounting Cash receipts $22,000 Revenues earned . . . . . . . . . . . . . $50,500 Cash disbursements 21,900 Expenses incurred 33,100 Income $ 100 Income....................... . $17,400| Karas Brothers Reported Income for 2022 | | | | | :--- | :--- | :--- | :--- | | Cash-Basis Accounting | | Accrual-Basis Accounting | | | Cash receipts | $22,000 | Revenues earned . . . . . . . . . . . . . | $50,500 | | Cash disbursements | 21,900 | Expenses incurred | 33,100 | | Income | $ 100 | Income....................... . | $17,400 |
我們如何解釋這 17,300 美元的差異?在現金基礎會計下,Karas Brothers 只會報告 $ 22 , 000 $ 22 , 000 $22,000\$ 22,000 的收入,即 2022 年期間收到的現金總額。同樣地,公司只會報告 2022 年期間實際支付的 $ 21 , 900 $ 21 , 900 $21,900\$ 21,900 費用。尚未支付但已發生的額外 11,200 美元費用將不會被報告。
How do we explain this $17,300 difference? Under cash-basis accounting, Karas Brothers would report only $ 22 , 000 $ 22 , 000 $22,000\$ 22,000 in revenue, the total amount of cash received during 2022. Similarly, the company would report only $ 21 , 900 $ 21 , 900 $21,900\$ 21,900 of expenses (the amount actually paid) during 2022. The additional $11,200 of expenses incurred but not yet paid would not be reported.
然而,使用權責發生制會計,Karas 賺取了 50,500 美元的收入,這是該期間資源的總增加(現金增加 22,000 美元加上應收帳款 28,500 美元)。
Using accrual-basis accounting, however, Karas earned $50,500 in revenues, which is the total increase in resources for the period (an increase of $22,000 in cash plus $28,500 in receivables).
同樣地,Karas 發生了總計 33,100 美元的費用,代表資源(現金)消耗 $ 21 , 900 $ 21 , 900 $21,900\$ 21,900 及負債(應付薪資)增加 $ 11 , 200 $ 11 , 200 $11,200\$ 11,200 。收入增加 $ 28 , 500 $ 28 , 500 $28,500\$ 28,500 與費用僅增加 $ 11 , 200 $ 11 , 200 $11,200\$ 11,200 的綜合結果,造成淨利差異 $ 17 , 300 $ 17 , 300 $17,300\$ 17,300 $ 28 , 500 $ 11 , 200 = $ 17 , 300 $ 28 , 500 $ 11 , 200 = $ 17 , 300 $28,500-$11,200=$17,300\$ 28,500-\$ 11,200=\$ 17,300 )。
Similarly, Karas incurred a total of $33,100 in expenses, which represents the consumption of resources (cash) of $ 21 , 900 $ 21 , 900 $21,900\$ 21,900 and an increase in liabilities (salaries payable) of $ 11 , 200 $ 11 , 200 $11,200\$ 11,200. The combined result of increasing revenues by $ 28 , 500 $ 28 , 500 $28,500\$ 28,500 while increasing expenses by only $ 11 , 200 $ 11 , 200 $11,200\$ 11,200 creates the $ 17 , 300 $ 17 , 300 $17,300\$ 17,300 difference in net income ( $ 28 , 500 $ 11 , 200 = $ 17 , 300 $ 28 , 500 $ 11 , 200 = $ 17 , 300 $28,500-$11,200=$17,300\$ 28,500-\$ 11,200=\$ 17,300 ).
如本例所示,權責發生制會計提供了公司獲利能力的更準確圖像。它將收入與產生該收入所發生的費用相匹配。
As this example shows, accrual-basis accounting provides a more accurate picture of a company’s profitability. It matches revenues with the expenses incurred to generate those revenues.
這有助於投資者、債權人及其他人更好地評估公司的營運成果,並對其獲利能力及盈餘潛力做出更明智的判斷。權責發生制會計是一般公認會計原則(GAAP)所要求的。
This helps investors, creditors, and others to better assess the operating results of a company and make more informed judgments concerning its profitability and earnings potential. Accrual-basis accounting is required by generally accepted accounting principles (GAAP).

請記住這一點 REMEMBER THIS

  • 權責發生制會計是指在費用和收入發生並被確認時進行記錄的過程,無論現金何時支付或收取。GAAP 要求採用權責發生制會計,因為它比現金基礎會計提供更佳的績效衡量。
    Accrual accounting is the process of recording expenses and revenues when incurred and recognized, regardless of when cash is paid or received. Accrual accounting is required by GAAP because it provides a better measure of performance than does cash-basis accounting.
  • 收入確認準則規定了確認收入時必須符合的條件。
    The revenue recognition criteria stipulate the conditions to be fulfilled when recognizing revenue.
  • 配合原則指出,費用應在相應資產或服務被使用時報告,這通常與現金支付的時間期間不同。
    The matching principle states that expenses are reported when the corresponding asset or service is used, which is often not the same time period as when cash is paid.
  • 現金基礎會計 是一種會計制度,交易僅在現金收付時記錄,收入與費用亦僅在此時確認。
    cash-basis accounting A system of accounting in which transactions are recorded and revenues and expenses are recognized only when cash is received or paid.

注意事項 CAUTION

雖然權責發生制淨利是 Karas Brothers 年度經濟績效的衡量標準,但現金流量資訊對評估短期借款需求、償還現有貸款能力等方面仍具參考價值。
Although accrual-basis net income is the measure of Karas Brothers’ economic performance for the year, the cash flow information is useful in evaluating the need to obtain short-term loans, the ability to repay existing loans, and the like.
現金流量表是權責發生制綜合損益表的重要補充文件。
The statement of cash flows is an essential companion to the accrual-basis statement of comprehensive income.

自我測驗 QUIZ YOURSELF

對於以下每一項,請說明本年度應報告的收入金額。每一項均彼此獨立。
For each of the following items, state the amount of revenue that should be reported in the current year. Each of the items is independent of the others.
1. 本年度 10 月 11 日,公司預收現金 $ 20 , 000 $ 20 , 000 $20,000\$ 20,000 ,作為未來提供諮詢服務的款項。至 12 月 31 日,已提供價值 $ 8 , 000 $ 8 , 000 $8,000\$ 8,000 的服務。剩餘 $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 的服務將於明年提供。
1 On October 11 of the current year, the company received $ 20 , 000 $ 20 , 000 $20,000\$ 20,000 in cash in advance for consulting services to be provided in the future. By December 31, services worth $ 8 , 000 $ 8 , 000 $8,000\$ 8,000 had been provided. The additional $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 in services will be provided next year.
2. 本年度 11 月 6 日,公司提供價值 $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 的服務。至 12 月 31 日,已收現金 5,000 美元。剩餘 7,000 美元的現金將於明年收取。
2 On November 6 of the current year, the company provided services worth $ 12 , 000 $ 12 , 000 $12,000\$ 12,000. By December 31, cash of $5,000 had been collected. The additional $7,000 in cash will be collected next year.
3. 於本年度 11 月 17 日,公司簽訂一份價值 10,000 美元的服務合約。至 12 月 31 日,已提供價值 4,000 美元的服務,並收取現金 $ 3 , 000 $ 3 , 000 $3,000\$ 3,000 。剩餘的 $ 6 , 000 $ 6 , 000 $6,000\$ 6,000 服務將於明年提供,剩餘的 $ 7 , 000 $ 7 , 000 $7,000\$ 7,000 現金將於明年收取。
3 On November 17 of the current year, the company signed a contract to provide services worth $10,000. By December 31, services worth $4,000 had been provided and cash of $ 3 , 000 $ 3 , 000 $3,000\$ 3,000 had been collected. The remaining $ 6 , 000 $ 6 , 000 $6,000\$ 6,000 in services will be provided next year, and the remaining $ 7 , 000 $ 7 , 000 $7,000\$ 7,000 in cash will be collected next year.

解決方案 SOLUTION

每一項目中,應於本年度報告的收入金額為該年度內已提供服務的價值,與收取現金的金額無關。
For each item, the amount of the revenue to be reported in the current year is the value of the services that were provided during the year, independent of the amount of cash collected.

1 $ 8 , 000 1 $ 8 , 000 1$8,0001 \$ 8,000 收入應於本年度報告。
1 $ 8 , 000 1 $ 8 , 000 1$8,0001 \$ 8,000 revenue should be reported in the current year.
2 $ 12 , 000 2 $ 12 , 000 2$12,0002 \$ 12,000 收入應於本年度報告。
2 $ 12 , 000 2 $ 12 , 000 2$12,0002 \$ 12,000 revenue should be reported in the current year.
3 $ 4 , 000 3 $ 4 , 000 3$4,0003 \$ 4,000 收入應在本年度報告。
3 $ 4 , 000 3 $ 4 , 000 3$4,0003 \$ 4,000 revenue should be reported in the current year.

LO2 調整分錄 LO2 Adjusting Entries

  • WHAT 解釋調整分錄的必要性,並為未記錄的應收款、未記錄的負債、預付費用及未賺取收入製作調整分錄。
    WHAT Explain the need for adjusting entries and make adjusting entries for unrecorded receivables, unrecorded liabilities, prepaid expenses, and unearned revenues.
  • WHY 許多經濟活動是逐步發生的。若無特別調整,會計紀錄將無法反映這些逐步活動的影響。
    WHY Many economic activities happen gradually. Without special adjustments, the accounting records would not reflect the impact of these gradual activities.
  • 調整分錄是一種特殊類別的日記帳分錄,於每個會計期間結束時進行,以確保所有資產和負債在資產負債表上正確報導,並且所有收入和費用均包含在綜合損益表的淨利計算中。
    HOW Adjusting entries, which are a special category of journal entries, are made at the end of each accounting period to ensure that all assets and liabilities are properly reported on the balance sheet and that all revenues and expenses are included in the computation of net income in the statement of comprehensive income.
  • 調整分錄是在每個會計期間結束時所需的分錄,用以依權責發生制確認該期間的收入與費用,並正確報導資產、負債、權益、收入及費用帳戶的金額。
    adjusting entries Entries required at the end of each accounting period to recognize, on an accrual basis, revenues and expenses for the period and to report proper amounts for asset, liability, equity, revenue, and expense accounts.
如第三章所述,交易通常依時間順序記錄於日記帳,然後過帳至分類帳帳戶。
As discussed in Chapter 3, transactions generally are recorded in a journal in chronological order and then posted to the ledger accounts.
雖然大多數帳戶在會計期間結束時已更新,其餘額可納入財務報表,但部分帳戶需調整以反映當前狀況。
Although the majority of accounts are up to date at the end of an accounting period and their balances can be included in the financial statements, some accounts require adjustment to reflect current circumstances.
一般而言,這些帳戶在期間內不會持續更新,因為每日或每週進行此類分錄既不實際也不方便。
In general, these accounts are not updated throughout the period because it is impractical or inconvenient to make such entries on a daily or weekly basis.
在每個會計期間結束時,為了正確報告所有資產、負債及權益金額,並以權責發生制確認該期間的所有收入與費用,會計人員必須在編製財務報表前進行必要的調整。
At the end of each accounting period, in order to report all asset, liability, and equity amounts properly and to recognize all revenues and expenses for the period on an accrual basis, accountants are required to make any necessary adjustments prior to preparing the financial statements.
反映這些調整的分錄稱為調整分錄。調整分錄並非基於交易而製作,而是在仔細分析應認列的收入與已發生的費用後所需的分錄。
The entries that reflect these adjustments are called adjusting entries. Adjusting entries are not made based on transactions; rather, they are the entries needed after careful analysis of revenues to be recognized and expenses incurred.
即便如此,調整分錄與記錄日常交易的分錄一樣,皆在總帳日記簿中編製,然後過帳至總分類帳。
Even so, adjusting entries, like the entries recording daily transactions, are prepared in the general journal, and then posted to the general ledger.
調整分錄的一個困難在於,調整的需求並非由特定事件所觸發,例如收到帳單或客戶付款。相反地,調整分錄是根據每個會計期間結束時的情況來記錄的。
One difficulty with adjusting entries is that the need for an adjustment is not signaled by a specific event like the receipt of a bill or cash from a customer. Rather, adjusting entries are recorded based on the circumstances at the close of each accounting period.
此分析僅包含兩個步驟:
This analysis involves just two steps:
  • 判斷所有資產與負債的記錄金額是否正確。如有誤,應借記或貸記適當的資產或負債帳戶。簡言之,就是修正資產負債表。
    Determine whether the amounts recorded for all assets and liabilities are correct. If not, debit or credit the appropriate asset or liability account. In short, fix the balance sheet.
  • 根據前一步驟中資產與負債記錄金額的變動,判斷所需的收入或費用調整。借記或貸記適當的收入或費用帳戶。簡言之,就是修正綜合損益表。
    Determine what revenue or expense adjustments are required as a result of the changes in recorded amounts of assets and liabilities indicated in the previous step. Debit or credit the appropriate revenue or expense account. In short, fix the statement of comprehensive income.
應注意,每一筆調整分錄至少涉及綜合損益表上的一個科目和資產負債表上的一個科目。T 字帳有助於分析調整分錄,並將在以下範例中使用。
It should be noted that each adjusting entry involves at least one account on the statement of comprehensive income and one balance sheet account. T-accounts are helpful in analyzing adjusting entries and will be used in the illustrations that follow.
最常需要分析以判斷是否需要調整分錄的範圍包括:
The areas most commonly requiring analysis to see whether adjusting entries are needed are:
  • 未記錄的應收款項Unrecorded receivables
  • 未記錄的負債Unrecorded liabilities
  • 預付費用Prepaid expenses
  • 未賺取收入Unearned revenues

未記錄應收款項 Unrecorded Receivables

如前所述,收入應在符合特定條件時記錄,無論現金何時收到。若所有條件均已達成但現金尚未收取,則存在應收款項。
As explained earlier, revenues should be recorded when certain criteria are satisfied, regardless of when the cash is received. If all criteria are fulfilled but cash is not yet collected, a receivable exists.
為確保所有應收款項均正確列示於資產負債表上,應於每一會計期間結束時進行分析,以確認是否有應認列但尚未記錄的收入。
To ensure that all receivables are properly reported on the balance sheet, an analysis should be made at the end of each accounting period to see whether there are any revenues that should be recognized but have not yet been recorded.
這些未記錄的應收款項代表未來可收取的金額,因此應認列為資產。
These unrecorded receivables represent amounts that are receivable in the future; therefore, they should be recognized as assets.
回想第三章中的園藝業務,您提供割草、種植灌木及其他相關服務。由於您居住的地區氣候溫和,能全年提供這些服務。
Recall the landscaping business in Chapter 3, where you mow lawns, plant shrubs, and perform other related services. You are able to provide these services year-round because you live in a region with a very mild climate.
假設您的公司採用曆年制報告,並於 2022 年 12 月 31 日確定以下事項:
Suppose your company reports on a calendar-year basis and has determined the following on December 31, 2022:
  • 11 月 1 日,您與一個公寓大樓簽訂了一份為期一年的合約,提供每週一般園藝服務,並每三個月向客戶開立帳單。合約條款規定您每月可賺取 400 歐元。
    On November 1, you entered into a year-long contract with an apartment complex to provide general landscaping services each week and bill the customer every three months. The terms of the contract state that you will earn € 400 per month.
  • 截至 12 月 31 日,應認列草坪護理收入 800 歐元(11 月 400 歐元及 12 月 400 歐元),但尚未入帳,且將於 2023 年 1 月底才開立發票或收到款項。自 10 月底以來,尚未就此合約進行任何分錄。
    As of December 31, Lawn Care Revenue of €800 (€400 for November and €400 for December) should be recognized but has not been recorded and will not be billed or received until the end of January 2023. No entry has been made since the end of October with respect to this contract.
截至年底,不應確認任何資產,但存在一筆 800 800 €800€ 800 應收款( 400 400 €400€ 400 × 2 × 2 xx2\times 2 ),因為應確認兩個月的收入。為了記錄此應收款,我們必須借記(增加)資產「應收帳款」 800 800 €800€ 800 。透過借記,我們已完成修正資產負債表中此交易的一步。下一步則需使用調整分錄的另一半,即貸記 800 800 €800€ 800 ,以修正綜合損益表。交易性質顯示我們應貸記「草坪護理收入」 800 800 €800€ 800 。調整分錄如下:
As of year-end, no asset should be recognized, but an 800 800 €800€ 800 receivable exists ( 400 400 €400€ 400 × 2 × 2 xx2\times 2 ), because two months’ worth of revenue should be recognized. To record this receivable, we must debit (increase) the asset Accounts Receivable for 800 800 €800€ 800. With the debit, we have accomplished one step by fixing the balance sheet with regard to this transaction. The next step requires that we use the other half of the adjusting entry, the credit of 800 800 €800€ 800, to fix the statement of comprehensive income. The nature of the transaction suggests that we should credit Lawn Care Revenue for 800 800 €800€ 800. The adjusting entry is:
12 月 31 日 應收帳款 800
Dec. 31 Accounts Receivable 800
草坪護理收入 800
Lawn Care Revenue 800
記錄尚未收到的兩個月已賺取收入。
To record two months of earned revenue not yet received.
調整分錄記錄於總帳日記帳中,並以與其他日記帳分錄相同的方式過帳至總帳科目。
Adjusting entries are recorded in the general journal and are posted to the accounts in the general ledger in the same manner as other journal entries.
再次注意,每一筆調整分錄必須至少涉及一個資產負債表科目及一個綜合損益表科目。透過調整分錄,資產(應收帳款)科目得以正確呈列,收入也能適當報告。
Again, note that each adjusting entry must involve at least one balance sheet account and at least one account on the statement of comprehensive income. Through the adjusting entry, the asset (receivable) accounts are properly stated and revenues are appropriately reported.
  • 未記錄的應收款:在一個期間內已賺取但於該期間結束時尚未記錄的收入。
    unrecorded receivables Revenues earned during a period that have not been recorded by the end of that period.
  • 未記錄的負債:在一個期間內已發生但於該期間結束時尚未記錄的費用。
    unrecorded liabilities Expenses incurred during a period that have not been recorded by the end of that period.
  • 因為你兄弟是每兩週領薪水,他十二月最後一週的薪資(直到一月領到薪水時才會支付)是一項未入帳的負債。
    Because your brother is paid bi-weekly, his salary for the last week of December (which won’t be paid until he receives payment in January) is an unrecorded liability.

未記錄負債 Unrecorded Liabilities

正如資產是由應在收取或記錄前確認的收入所產生,負債也可能因費用在支付或記錄前已發生而產生。
Just as assets are created from revenues that should be recognized before they are collected or recorded, liabilities can be created by expenses being incurred prior to being paid or recorded.
這些費用及其相應的負債,無論何時支付,都應在發生時予以記錄。
These expenses, along with their corresponding liabilities, should be recorded when incurred, no matter when they are paid.
因此,會計期間結束時需進行調整分錄,以在適當期間確認任何未記錄的負債並記錄相應的費用。
Thus, adjusting entries are required at the end of an accounting period to recognize any unrecorded liabilities in the proper period and to record the corresponding expenses.
當費用被記錄(借方增加)時,相應的負債也會被記錄(貸方增加),顯示實體對該費用的支付義務。
As the expense is recorded (increased by a debit), the corresponding liability is also recorded (increased by a credit), showing the entity’s obligation to pay for the expense.
如果未進行此類調整,該期間的淨利測量將無法反映所有適當的費用,且資產負債表上的相應負債將被低估。
If such adjustments are not made, the net income measurement for the period will not reflect all appropriate expenses and the corresponding liabilities will be understated on the balance sheet.
假設在 2022 年 12 月 31 日,您的園藝公司已確定以下事項:
Assume that on December 31, 2022, your landscaping company has determined the following:
  • 您的兄弟自公司成立以來一直在工作。他每兩週領取 700 歐元的薪資。下一個發薪日是 2023 年 1 月 7 日。由於 12 月 31 日正好處於薪資期間的中間,應將一半的工資分配到 2022 年。
    Your brother has worked for the company since its inception. He is paid €700 every two weeks. The next payday is on January 7, 2023. Since December 31 falls halfway through the pay period, one-half of his wages should be allocated to 2022.
  • 回想第三章中提到,您向銀行借款 2 , 000 2 , 000 €2,000€ 2,000 ,並承諾每月一日支付 178 178 €178€ 178 ,該付款的一部分歸屬於利息 1 1 ^(1){ }^{1} ,另一部分歸屬於本金。您的下一筆付款將於 2023 年 1 月 1 日到期,但與該付款相關的利息費用應歸屬於實際使用資金的期間——2022 年 12 月。
    Recall from Chapter 3 that you borrowed 2 , 000 2 , 000 €2,000€ 2,000 from the bank with the promise that on the first of every month you would make a 178 178 €178€ 178 payment-a portion of that payment being attributed to interest 1 1 ^(1){ }^{1} and a portion to principal. Your next payment is due on January 1, 2023, but the interest expense associated with that payment should be attributed to the period in which the money was actually used-December 2022.
    假設必須在 2022 年 12 月 31 日認列 20 歐元的利息。
    Assume that interest of €20 must be recognized on December 31, 2022.
為了反映其當前的財務狀況和收益,您的園藝公司必須在帳目中記錄這些事件的影響,即使現金交易尚未發生。工資將於 2023 年才支付。
To represent its current financial position and earnings, your landscaping company must record the impact of these events in the accounts, even though cash transactions have not yet occurred. The wages will not be paid until 2023.
然而,根據權責發生制會計,這些成本屬於 2022 年的費用,應在本年度的綜合損益表中認列,並在年終資產負債表中列示相應的負債。
Under accrual-basis accounting, however, these costs are expenses of 2022 and should be recognized on this year’s statement of comprehensive income, with the corresponding liability shown on the balance sheet as of the end of the year.
為了修正資產負債表,應將應付薪資貸記(增加) 350 350 €350€ 350 。確認此負債可確保資產負債表正確報告此負債,該負債是在 2022 年期間產生並於年底存在。
To fix the balance sheet, Wages Payable must be credited (increased) for 350 350 €350€ 350. Recognition of this liability ensures that the balance sheet properly reports this liability, which was created during 2022 and exists as of the end of the year.
此調整分錄的借方為薪資費用,確保該費用正確列入 2022 年綜合損益表。調整分錄如下:
The debit of this adjusting entry is to Wages Expense, resulting in the proper inclusion of this expense in the 2022 statement of comprehensive income. The adjusting journal entry is as follows:

12 月 31 日 薪資費用 dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Dec. 31 Wages Expense dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
應付薪資 dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Wages Payable dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
記錄工資的負債。
To record obligation for wages.
十二月份利息負債透過貸方(增加)記錄至應付利息;此舉確定資產負債表的正確性。
The liability for the interest for the month of December is recorded by a credit (increase) to Interest Payable; this fixes the balance sheet.
調整分錄的借方為利息費用,將此費用正確列入 2022 年綜合損益表。調整分錄為:
The debit of the adjusting entry is to Interest Expense, which properly includes this expense on the 2022 statement of comprehensive income. The adjusting entry is:
Dec. 31 Interest Expense
Interest Payable
qquad\qquad
 20
To record interest incurred.

預付費用 Prepaid Expenses

公司預先支付的通常列為費用的項目稱為預付費用。例如,支付未來 18 個月的保險費。理論上,每一項資源取得至少在短期內都是資產。
Payments that a company makes in advance for items normally charged to expense are known as prepaid expenses. An example would be the payment of an insurance premium for the next 18 months. Theoretically, every resource acquisition is an asset, at least temporarily.
因此,記錄預付款的分錄應為借記資產帳戶(預付費用),貸記現金,顯示現金換取另一項資產的交易。 2 2 ^(2){ }^{2}
Thus, the entry to record an advance payment should be a debit to an asset account (Prepaid Expenses) and a credit to Cash, showing the exchange of cash for another asset. 2 2 ^(2){ }^{2}
費用是資產的耗用。例如,當購買耗材時,先記錄為資產;當耗材使用時,其成本轉入費用帳戶。
An expense is the using up of an asset. For example, when supplies are purchased, they are recorded as assets; when they are used, their cost is transferred to an expense account.
對預付費用進行調整分錄的目的是反映資產的全部或部分耗用。
The purpose of making adjusting entries for prepaid expenses is to show the complete or partial consumption of an asset.
如果原始分錄是記入資產帳戶,調整分錄會將資產減少至反映其剩餘未來利益的金額,同時確認該期間實際發生的費用。
If the original entry is to an asset account, the adjusting entry reduces the asset to an amount that reflects its remaining future benefit and at the same time recognizes the actual expense incurred for the period.
因此,調整分錄的金額是更新後餘額應有的金額與已記錄的原始分錄金額之間的差額。
Therefore, the amount of the adjusting entry is the difference between what the updated balance should be and the amount of the original entry already recorded.
假設您的園藝公司有以下情況:
Assume the following about your landscaping company:
  • 2022 年 11 月 1 日,您為舊卡車購買了一份六個月的保險,支付了 600 歐元的保費。
    On November 1, 2022, you purchased a six-month insurance policy on your old truck, paying a €600 premium.
  • 2022 年 12 月 15 日,您購買了數月的用品(肥料、除草劑等),總成本為 350 350 €350€ 350 。年終時,仍有價值 225 歐元的用品存貨。
    On December 15, 2022, you purchased several months’ of supplies (fertilizer, weed killer, etc.) at a total cost of 350 350 €350€ 350. At year-end, supplies costing €225 were still on hand.
關於預付保險費,請回想您於 11 月 1 日支付了 600 600 €600€ 600 ,購買了一份為期六個月的保險。11 月 1 日的分錄為:
For the prepaid insurance, recall that you paid 600 600 €600€ 600 on November 1 for a six-month insurance policy. On November 1, the journal entry was:
11 月 1 日 預付保險費 dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Nov. 1 Prepaid Insurance dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
現金 dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Cash dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
預付六個月的保險費。
Paid a six-month insurance premium in advance.
此分錄顯示一項資產(現金)已換成另一項資產(預付保險費)。在接下來的六個月中,您將使用汽車保險,而資產「預付保險費」將逐漸被耗用。隨著資產的使用,其成本會被記錄為費用。
This entry shows that one asset (Cash) has been exchanged for another asset (Prepaid Insurance). Over the next six months, you will use the auto insurance and the asset, Prepaid Insurance, will slowly be used up. As the asset is used, its cost is recorded as an expense.
在年終時,僅應在資產負債表上報告仍能為公司帶來未來利益的資產。因此,需要進行調整,以減少預付保險費帳戶,反映僅剩四個月的預付保險費。
At year-end, only those assets that still offer future benefits to the company should be reported on the balance sheet. Thus, an adjustment is required to reduce the prepaid insurance account to reflect the fact that only four months of prepaid insurance remain.
請參見以下時間軸。
See the following timeline.
負債不會記錄整個貸款期間內必須支付的全部利息金額。
A liability is not recorded for the total amount of interest that will have to be paid over the entire life of the loan.
如果您在 12 月 31 日償還貸款,未來的利息將不必支付,但已過的 12 月份利息仍須支付。
If you repay the loan on December 31, the future interest will not have to be paid, but the interest for the month of December that has passed will still be due.
  • 預付費用prepaid expenses
提前支付的款項,通常用於記入費用的項目。
Payments made in advance for items normally charged to expense.
€600(6 個月 × 每月€100)
€600 (6 months × €100 per month)
12 月 31 日December 31
調整分錄以將原始金額調整至年終更新餘額為:
The adjusting journal entry to bring the original amounts to their updated balances at year-end is:
12 月 31 日 保險費用 dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Dec. 31 Insurance Expense dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots.
預付保險費 dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Prepaid Insurance dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots.
記錄兩個月的保險費用:
To record insurance expense for two months:
2 × 100 =€ 200 2 × 100 =€ 200 2xx€100=€2002 \times € 100=€ 200.
當調整分錄被記錄並過帳後,適當的保險費用金額(€200)將顯示為費用,且適當的預付保險費金額(€400)將作為資產結轉至下一期。
When the adjusting entry is journalized and posted, the proper amount of insurance expense (€200) will be shown as an expense and the proper amount of prepaid insurance (€400) will be carried forward to the next period as an asset.
以下 T 字帳說明此情況:
This is illustrated in the following T -accounts:
原始分錄(2022/11/1)
Original entry (11/1/22)
預付保險費Prepaid Insurance 現金Cash 保險費用Insurance Expense
600 600
調整分錄(2022/12/31)
Adjusting entry (12/31/22)
200 200
更新後餘額(2022/12/31)
Updated balances (12/31/22)
400 200
至資產負債表To balance sheet 列入綜合損益表
To statement of comprehensive income
Original entry (11/1/22) Prepaid Insurance Cash Insurance Expense 600 600 Adjusting entry (12/31/22) 200 200 Updated balances (12/31/22) 400 200 To balance sheet To statement of comprehensive income | Original entry (11/1/22) | Prepaid Insurance | | Cash | Insurance Expense | | | :--- | :--- | :--- | :--- | :--- | :--- | | | 600 | | 600 | | | | Adjusting entry (12/31/22) | | 200 | | 200 | | | Updated balances (12/31/22) | 400 | | | 200 | | | | To balance sheet | | | To statement of comprehensive income | |
當耗材在正常營業過程中被使用時,資產帳戶(耗材)必須進行調整,並將已使用的部分列為營業費用(耗材費用)。因此,耗材的調整方式與其他預付費用相同。
When supplies are consumed in the normal course of business, the asset account (Supplies) must be adjusted and the used-up portion charged as an operating expense (Supplies Expense). Thus, the adjustment for supplies is handled the same way as for any other prepaid expense.
我們於 12 月 15 日最初將 350 歐元的耗材記錄為資產:
We initially recorded €350 of supplies as an asset on December 15:
12 月 15 日 耗材 dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Dec. 15 Supplies dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots.
現金。 dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Cash. dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
購買的用品。 Purchased supplies.
年終時,必須做出調整以確認僅剩下 225 歐元的用品。這也表示 125 125 €125€ 125 350 350 €350€ 350 - 225 歐元)的用品已被使用,應計入費用。分錄彙總於以下 T 字帳:
At year-end, an adjustment must be made to recognize that only €225 of supplies remains. This also implies that 125 125 €125€ 125 ( 350 350 €350€ 350 - €225) of the supplies have been used and should be charged to expense. The entries are summarized in the following T-accounts:
原始分錄(2022/12/15)
Original entry (12/15/22)
耗材Supplies 現金Cash 文具用品費用Supplies Expense
350 350
調整分錄(2022/12/31)
Adjusting entry (12/31/22)
125 125
更新後餘額(2022/12/31)
Updated balances (12/31/22)
225 125
至資產負債表To balance sheet 至綜合損益表
To statement of comprehensive income
Original entry (12/15/22) Supplies Cash Supplies Expense 350 350 Adjusting entry (12/31/22) 125 125 Updated balances (12/31/22) 225 125 To balance sheet To statement of comprehensive income | Original entry (12/15/22) | Supplies | | Cash | Supplies Expense | | | :--- | :--- | :--- | :--- | :--- | :--- | | | 350 | | 350 | | | | Adjusting entry (12/31/22) | | 125 | | 125 | | | Updated balances (12/31/22) | 225 | | | 125 | | | | To balance sheet | | | To statement of comprehensive income | |
調整分錄為:The adjusting entry is:
12 月 31 日 用品費用……125
Dec. 31 Supplies Expense … 125
用品……125 Supplies … 125

預收收入 Unearned Revenues

在實際確認收入之前收到的款項稱為「遞延收入」。當客戶在收到商品或服務之前先行付款時,就會產生遞延收入。
Amounts received before the actual recognition of revenues are known as unearned revenues. They arise when customers pay in advance of the receipt of goods or services.
由於公司已收到現金,但尚未向客戶提供所購買的商品或服務,因此遞延收入實際上是負債。換言之,公司必須提供相應的商品或服務以對應所收到的款項。
Because the company has received cash but has not yet given the customer the purchased goods or services, the unearned revenues are in fact liabilities. That is, the company must provide something in return for the amounts received.
舉例來說,假設您的園藝公司有以下情況:
As an illustration, assume the following about your landscaping company:
  • 2022 年 12 月 1 日,一位客戶支付您 225 歐元,預付三個月( 75 × 3 75 × 3 €75 xx3€ 75 \times 3 )的園藝服務費用,服務期間自 2022 年 12 月 1 日開始至 2023 年 2 月 28 日結束。該客戶將前往夏威夷長期度假,並希望您在她不在時照顧庭院。
    On December 1, a client pays you €225 for three months ( 75 × 3 75 × 3 €75 xx3€ 75 \times 3 ) of landscaping services to be provided for the period beginning December 1, 2022, and ending February 28, 2023. This client is going to Hawaii for an extended vacation and would like you to take care of the grounds in her absence.
通常,記錄未賺取收入的原始分錄會借記現金,貸記負債帳戶。 3 3 ^(3){ }^{3} 這裡,由於園藝收入是提前三個月收到,負債帳戶將是「預收收入」。此交易的分錄如下所示。
Typically, the original entry to record unearned revenue involves a debit to Cash and a credit to a liability account. 3 3 ^(3){ }^{3} Here, since landscaping revenue is received three months in advance, the liability account would be Unearned Revenue. The journal entry for this transaction is shown below.
12 月 1 日Dec. 1
現金 225 Cash 225
預收收入 225Unearned Revenue 225
預收三個月的收入: 75 × 3 =€ 225 75 × 3 =€ 225 €75 xx3=€225€ 75 \times 3=€ 225
Received three months’ revenue in advance: 75 × 3 =€ 225 75 × 3 =€ 225 €75 xx3=€225€ 75 \times 3=€ 225.
75 × 3 =€ 225 75 × 3 =€ 225 €75 xx3=€225€ 75 \times 3=€ 225.
25
qquad\qquad
x
於年底。如下時間線所示,12 月 31 日,兩個月的服務( 2 × 75 =€ 150 2 × 75 =€ 150 2xx€75=€1502 \times € 75=€ 150 )尚未賺取,應在資產負債表中列為負債,稱為「預收收入」。同時, 75 75 €75€ 75 ,即一個月的服務,已提供( 1 × 75 =€ 75 1 × 75 =€ 75 1xx€75=€751 \times € 75=€ 75 ),應在綜合損益表中列為「園藝收入」。
es at year-end. As illustrated with the following timeline, on December 31, two months’ services ( 2 × 75 =€ 150 2 × 75 =€ 150 2xx€75=€1502 \times € 75=€ 150 ) are still unearned and should be shown as a liability, Unearned Revenue, on the balance sheet. At the same time, 75 75 €75€ 75, or one month’s services, has been provided ( 1 × 75 =€ 75 1 × 75 =€ 75 1xx€75=€751 \times € 75=€ 75 ) and should be reported as Landscaping Revenue on the statement of comprehensive income.
接著,計算年終的更新餘額。如以下所示
Next, calculate the updated balances at year-end. As illustrated with the following
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capinRe
「預付費用」是一個容易讓人誤解的資產名稱。資產會在資產負債表中報告。請勿將預付費用誤列為綜合損益表中的費用。
“Prepaid Expenses” is a tricky name for an asset. Assets are reported in the balance sheet. Don’t make the mistake of including Prepaid Expenses with the expenses on the statement of comprehensive income.
「耗材」和「存貨」這兩個術語常被混淆。耗材包括辦公室或倉庫中可能使用的物品,如紙張、鉛筆和肥皂。存貨則僅包括為轉售給客戶或直接用於產品製造的物品。
The terms supplies and inventory are often confused. Supplies include such items as paper, pencils, and soap that might be used in an office or a warehouse. Inventory includes only those items held for resale to customers or for direct use in the manufacture of products.
  • 預收收入unearned revenues
在相應收入可被確認之前收到的現金金額。
Cash amounts received before its corresponding revenue can be recognized.

注意事項 CAUTION

「預收收入」這個名稱對於負債來說有些棘手。負債會在資產負債表中報告。不要犯將預收收入與綜合損益表上的收入混淆的錯誤。
“Unearned Revenue” is a tricky name for a liability. Liabilities are reported in the balance sheet. Don’t make the mistake of including Unearned Revenue with the revenues on the statement of comprehensive income.
調整分錄的第一步是修正資產負債表。報告的負債 225 225 €225€ 225 過高,因為部分未賺取的收入已提供服務。剩餘的義務為 150 150 €150€ 150 2 × 75 2 × 75 2xx€752 \times € 75 ),因此負債必須減少(借記) 75 75 €75€ 75 225 225 €225€ 225 - 150 150 €150€ 150 )。調整分錄的第二部分用於修正綜合損益表。 75 75 €75€ 75 的貸方記錄在園藝收入,反映一個月的收入已經賺取。適當的調整分錄為:
The first step of the adjusting entry is to fix the balance sheet. The reported liability of 225 225 €225€ 225 is too much due to some of the unearned revenue for which the service has been provided. The remaining obligation is 150 150 €150€ 150 ( 2 × 75 2 × 75 2xx€752 \times € 75 ), so the liability must be reduced (debited) by 75 75 €75€ 75 ( 225 225 €225€ 225 - 150 150 €150€ 150 ). The second half of the adjusting entry is used to correct the statement of comprehensive income. The 75 75 €75€ 75 credit is made to Landscaping Revenue, reflecting the fact that one month’s revenue has now been earned. The appropriate adjusting entry is:
12 月 31 日 未賺取收入 dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Dec. 31 Unearned Revenue dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
園藝收入 dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Landscaping Revenue dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
記錄一個月的園藝收入:
To record landscaping revenue for one month:
75 × 1 75 × 1 75 xx175 \times 1 =€ 75 =€ 75 =€75=€ 75
75 × 1 75 × 1 75 xx175 \times 1 month =€ 75 =€ 75 =€75=€ 75.
原始分錄(2022/12/1)Original entry (12/1/22)
調整分錄(2022/12/31)
Adjusting entry (12/31/22)
更新後餘額(2022/12/31)
Updated balances (12/31/22)
預收收入Unearned Revenue 現金Cash 景觀美化收入Landscaping Revenue
75 225 225 75
150 75
至資產負債表To balance sheet
至綜合損益表
To statement of
comprehensive income
To statement of comprehensive income| To statement of | | :--- | | comprehensive income |
Unearned Revenue Cash Landscaping Revenue 75 225 225 75 150 75 To balance sheet "To statement of comprehensive income" | Unearned Revenue | | Cash | | | Landscaping Revenue | | | :---: | :---: | :---: | :---: | :---: | :---: | :---: | | 75 | 225 | | 225 | | | 75 | | | 150 | | | | 75 | | | To balance sheet | | | | To statement of <br> comprehensive income | | |
在 12 月 31 日調整分錄完成後,我們的帳戶顯示已收到 225 歐元現金。在此金額中,價值 75 75 €75€ 75 的服務已提供(1 個月的服務,價值 75 75 €75€ 75 ),將在綜合損益表中列為園藝收入; 150 150 €150€ 150 則不會在本期認列為收入,將作為負債列示於資產負債表上。
After the adjusting entry has been made on December 31, our accounts show €225 of cash received. Of this amount, the service worth 75 75 €75€ 75 has been provided ( 1 month’s service at 75 75 €75€ 75 ) and would be reported as Landscaping Revenue on the statement of comprehensive income; 150 150 €150€ 150 will not be recognized as revenue until the next reporting period and would be shown as a liability on the balance sheet.
我們應該強調大多數調整分錄的兩個特點。首先,會計期間結束時所做的調整分錄不涉及現金。
We should emphasize two characteristics of most adjusting entries. First, adjusting entries made at the end of an accounting period do not involve cash.
現金要麼在期末之前已經交付(如預付費用或未賺取收入的情況),要麼將在未來期間交付(如許多未記錄的應收款和未記錄的負債情況)。
Cash has either changed hands prior to the end of the period (as is the case with prepaid expenses or unearned revenues), or cash will change hands in a future period (as is the case with many unrecorded receivables and unrecorded liabilities).
正是因為在會計期間的最後一天現金並未實際交付,才必須進行大多數的調整分錄。
It is precisely because cash is not changing hands on the last day of the accounting period that most adjusting entries must be made.
其次,每一筆調整分錄都涉及一個資產負債表科目與一個綜合損益表科目。在每一個需要調整的情況中,我們要麼
Second, each adjusting entry involves a balance sheet account and an account on the statement of comprehensive income. In each case requiring adjustment, we are either
  • 產生一項資產,generating an asset,
  • 使用掉一項資產,
    using up an asset,
  • 記錄已發生但尚未入帳的費用,或
    recording an incurred but unrecorded expense, or
  • 記錄尚未確認的收入。
    recording revenue that has yet to be recognized.
了解每一筆調整分錄至少包含一個資產負債表科目和一個綜合損益表科目,能使調整過程更為簡便。一旦確定調整分錄涉及特定的資產負債表科目,接著即可專注於找出需要調整的綜合損益表相對應科目。
Knowing that each adjusting entry has at least one account on the balance sheet and one account on the statement of comprehensive income makes the adjustment process a little easier.Once you have determined that an adjusting entry involves a certain balance sheet account,you can then focus on identifying the corresponding account on the statement of comprehensive income that requires adjustment.

請記住這一點 REMEMBER THIS

製作分錄的兩步驟分析:
Two-step analysis in making journal entries:

確定需要進行哪些調整,以確保所有資產和負債金額均已正確記錄。
Determine what adjustments are necessary to ensure that all asset and liability amounts have been properly recorded.
-確定必須調整哪些收入或費用,以對應前一步驟中記錄的資產和負債變動。
-Determine which revenues or expenses must be adjusted to correspond with the changes in assets and liabilities recorded in the previous step.
未記錄的應收款項Unrecorded receivables 未記錄負債Unrecorded liabilities 預付費用Prepaid expenses
Unrecorded receivables Unrecorded liabilities Prepaid expenses| Unrecorded receivables | | Unrecorded liabilities | | Prepaid expenses | | :--- | :--- | :--- | :--- | :--- |
quad⿱⿱一⿱㇒⿴囗⿱一一⿰丨丨⿹勹⿱⿱⿰㇒一十凵-\quad ⿱ ⿱ 一 ⿱ ㇒ ⿴ 囗 ⿱ 一 一 ⿰ 丨 丨 ⿹ 勹 ⿱ ⿱ ⿰ ㇒ 一 十 凵-~ 預收收入 quad⿱⿱一⿱㇒⿴囗⿱一一⿰丨丨⿹勹⿱⿱⿰㇒一十凵-\quad ⿱ ⿱ 一 ⿱ ㇒ ⿴ 囗 ⿱ 一 一 ⿰ 丨 丨 ⿹ 勹 ⿱ ⿱ ⿰ ㇒ 一 十 凵-~ Unearned revenues

自我測驗 QUIZ YOURSELF

針對下列各項,請於 12 月 31 日編製必要的調整分錄。
For each of the following items,prepare the adjusting entry necessary on December 31.
1 6 月 1 日,公司購買了一張面額為 100,000 歐元的定期存單(CD)。該定期存單年利率為 6%。此投資的本金及利息將於明年 5 月 31 日收取。
1 On June 1,the company purchased a € 100,000 certificate of deposit(CD).The CD earns 6\% per year.Principal and interest on this investment will be collected next year on May 31.
2 8 月 1 日,公司支付現金 12 , 000 12 , 000 €12,000€ 12,000 作為從 8 月 1 日開始為期一年的租金。
2 On August 1,the company paid 12 , 000 12 , 000 €12,000€ 12,000 cash for rent for one year beginning on August 1.
3 10 月 1 日,公司收到現金 18 , 000 18 , 000 €18,000€ 18,000 ,作為將從 10 月 1 日開始均勻提供 12 個月的諮詢服務費用。
3 On October 1,the company received 18 , 000 18 , 000 €18,000€ 18,000 cash for consulting services that it will provide evenly over 12 months starting on October 1.
4 公司於每月 15 日支付員工薪資。每月支付的總金額為 80 , 000 80 , 000 €80,000€ 80,000 。[註:計算時四捨五入至半個月,不必精確計算 12 月的天數。]
4 The company pays its employees on the 15th of each month.The total amount paid each month is 80 , 000 80 , 000 €80,000€ 80,000 .[Note:Round your calculations to the nearest half month;don't worry about counting the exact number of days in December.]

解答 SOLUTION

1(不需作答)6 月 1 日的初始分錄如下:
1 (Not required)The initial journal entry on June 1 is as follows:
6 月 1 日 定期存單(資產).................................... 100,000 . 100,000
Jun. 1 Certificate of Deposit(asset).................................... 100,000 . 100,000
12 月 31 日的調整分錄如下:
The adjusting entry on December 31 is as follows:
12 月 31 日 應收利息 ( 100 , 000 × 0.06 × 7 / 12 ) ( 100 , 000 × 0.06 × 7 / 12 ) (€100,000 xx0.06 xx7//12)dots dots dots dots dots dots(€ 100,000 \times 0.06 \times 7 / 12) \ldots \ldots \ldots \ldots \ldots \ldots
Dec. 31 Interest Receivable ( 100 , 000 × 0.06 × 7 / 12 ) ( 100 , 000 × 0.06 × 7 / 12 ) (€100,000 xx0.06 xx7//12)dots dots dots dots dots dots(€ 100,000 \times 0.06 \times 7 / 12) \ldots \ldots \ldots \ldots \ldots \ldots
利息收入 dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Interest Revenue dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Dec. 31 Interest Receivable (€100,000 xx0.06 xx7//12)dots dots dots dots dots dots Interest Revenue dots dots dots dots dots dots dots dots dots dots dots dots dots| Dec. 31 Interest Receivable $(€ 100,000 \times 0.06 \times 7 / 12) \ldots \ldots \ldots \ldots \ldots \ldots$ | | :--- | :---: | | Interest Revenue $\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots$ |
3 , 500 3 , 500 quad3,500\quad 3,500
2(非必需)8 月 1 日的初始分錄如下:
2 (Not required)The initial journal entry on August 1 is as follows:
8 月 1 日Aug. 1 預付租金Prepaid Rent 12,000
現金Cash. 12,000
Aug. 1 Prepaid Rent 12,000 Cash. 12,000| Aug. 1 | Prepaid Rent | 12,000 | | | :--- | :--- | :--- | :--- | | | Cash. | | 12,000 |
12 月 31 日的調整分錄如下:
The adjusting entry on December 31 is as follows:
12 月 31 31 31quad31 \quad Dec. 31 31 31quad31 \quad
租金費用 ( 12 , 000 × 5 / 12 ) ( 12 , 000 × 5 / 12 ) (€12,000 xx5//12)dots dots dots dots dots dots dots dots dots(€ 12,000 \times 5 / 12) \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Rent Expense ( 12 , 000 × 5 / 12 ) ( 12 , 000 × 5 / 12 ) (€12,000 xx5//12)dots dots dots dots dots dots dots dots dots(€ 12,000 \times 5 / 12) \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
預付租金 dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Prepaid Rent dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Rent Expense (€12,000 xx5//12)dots dots dots dots dots dots dots dots dots Prepaid Rent dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots| Rent Expense $(€ 12,000 \times 5 / 12) \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots$ | | :---: | | Prepaid Rent $\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots$ |
3(非必需)10 月 1 日的初始分錄如下:
3 (Not required) The initial journal entry on October 1 is as follows:
10 月 1 日Oct. 1 現金Cash 18,000
預收顧問收入
Unearned Consulting Revenue
18,000
Oct. 1 Cash 18,000 Unearned Consulting Revenue 18,000| Oct. 1 | Cash | 18,000 | | | :--- | :--- | :--- | :--- | | | Unearned Consulting Revenue | | 18,000 |
12 月 31 日的調整分錄如下:
The adjusting entry on December 31 is as follows:
12 月 31 日Dec. 31 預收顧問收入
Unearned Consulting Revenue
4,500
顧問收入( 18 , 000 × 3 / 12 18 , 000 × 3 / 12 €18,000 xx3//12€ 18,000 \times 3 / 12
Consulting Revenue ( 18 , 000 × 3 / 12 18 , 000 × 3 / 12 €18,000 xx3//12€ 18,000 \times 3 / 12 )
4,500
Dec. 31 Unearned Consulting Revenue 4,500 Consulting Revenue ( €18,000 xx3//12 ) 4,500| Dec. 31 | Unearned Consulting Revenue | 4,500 | | | :--- | :--- | :--- | :--- | | | Consulting Revenue ( $€ 18,000 \times 3 / 12$ ) | | 4,500 |
4 12 月 31 日的調整分錄如下:
4 The adjusting entry on December 31 is as follows:
12 月 31 日 薪資費用( 80 , 000 × 1 / 2 80 , 000 × 1 / 2 €80,000 xx1//2€ 80,000 \times 1 / 2 )......................................................40,000
Dec. 31 Wages Expense ( 80 , 000 × 1 / 2 80 , 000 × 1 / 2 €80,000 xx1//2€ 80,000 \times 1 / 2 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000
應付薪資 Wages Payable
40,000

L03 編製財務報表
L03 Preparing Financial Statements

  • 說明 編製財務報表及附註說明。
    WHAT Explain the preparation of the financial statements and the explanatory notes.
  • 原因 公司試算表中的帳戶餘額會以能突顯數字間重要關係的方式呈現在財務報表中。
    WHY The account balances in a company’s trial balance are presented in the financial statements in ways that highlight important relationships among the numbers.
  • 如何使用帳戶餘額編製財務報表。對於許多公司來說,這些餘額背後的數據和流程會由獨立審計師進行檢查。
    HOW Use the account balances to prepare the financial statements. For many companies, the data and processes underlying these balances are checked by an independent auditor.
注意事項CAUTION
切勿誤用期初保留盈餘餘額作為年終資產負債表上的數字。期末保留盈餘餘額是在年度結帳時確定的。
Don’t make the mistake of using the beginning retained earnings balance on the end-of-year balance sheet. The ending retained earnings balance is arrived at when the books are closed for the year.
一旦所有交易均已分析、記錄分錄並過帳,且所有調整分錄均已完成,帳戶即可彙總並以財務報表的形式呈現。
Once all transactions have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.
財務報表可直接根據調整後的分類帳帳戶資料編製。必須將資料組織成適當的部分和類別,以盡可能簡潔明瞭地呈現。
Financial statements can be prepared directly from the data in the adjusted ledger accounts. The data must be organized into appropriate sections and categories so as to present them as simply and clearly as possible.
以下流程說明如何從試算表中的資訊編製財務報表:
The following process describes how the financial statements are prepared from the information taken from the trial balance:
  1. 識別所有收入與費用—這些帳戶餘額用於編製綜合損益表。
    Identify all revenues and expenses-these account balances are used to prepare the statement of comprehensive income.
  2. 計算淨利—用收入減去費用。 4 4 ^(4){ }^{4}
    Compute net income-subtract expenses from revenues. 4 4 ^(4){ }^{4}
  3. 計算期末保留盈餘餘額—以前期保留盈餘為起點。
    Compute the ending retained earnings balance-Retained Earnings from the previous period is the starting point.
    淨利(在步驟 2 中計算),而非全面收益,會加到期初保留盈餘餘額,並扣除本期股利(參見第 2 章)。
    Net income (computed in step 2), instead of comprehensive income, is added to the beginning retained earnings balance, and dividends for the period are subtracted (see Chapter 2).
  4. 使用試算表中的資產負債表科目及步驟 3 計算出的更新後保留盈餘餘額,編製資產負債表。
    Prepare a balance sheet using the balance sheet accounts from the trial balance and the updated retained earnings balance computed from step 3.
財務報表編製完成後,會撰寫附註說明。這些附註說明編製報表所採用的方法與假設。
Once the financial statements are prepared, explanatory notes are written. These notes clarify the methods and assumptions used in preparing the statements.
此外,審計師必須審核財務報表,以確保其準確、合理,並符合一般公認會計原則。
In addition, the auditor must audit the financial statements to make sure they are accurate, reasonable, and in accordance with generally accepted accounting principles.
最後,財務報表會分發給外部使用者,供其分析以進一步了解公司的財務狀況。
Finally, the financial statements are distributed to external users who analyze them in order to learn more about the financial condition of the company.

財務報表編製
Financial Statement Preparation

為說明如何從調整後的分類帳帳戶編製財務報表,請參閱 2022 年 12 月 31 日 ALM Holding AG 的簡化調整後試算表(圖表 4.3)。
To illustrate the preparation of financial statements from adjusted ledger accounts, see the simplified adjusted trial balance (Exhibit 4.3) as of December 31, 2022 for ALM Holding AG.
該試算表改編自一家瑞士公司的財務報表,該公司專注於暖通空調市場,提供旨在提高能源效率、降低安裝成本並實現業界最快交貨時間的解決方案。
It is adapted from the financial statements of a Swiss company that focuses on the heating, ventilation, and air conditioning markets by providing solutions that aim to increase energy efficiency, and reduce installation cost with the fastest delivery times in the industry.
根據這些資料,可為 ALM 編製綜合損益表及資產負債表,如圖表 4.4 及 4.5 所示。有幾點觀察是明顯的。
From these data, a statement of comprehensive income and a balance sheet may be prepared for ALM as shown in Exhibits 4.4 and 4.5.5 Several observations are clear.
ALM 使用的一些會計項目(即科目名稱)與其他採用 IFRS 的國家公司所使用的不同。例如,使用「應收帳款」中的「應收貿易款」而非一般的「應收帳款」。這是因為 IFRS 並未規定具體的科目名稱。
Some accounting items (i.e., account titles) that ALM uses are different from those used by companies in other countries that also adopt IFRS. For example, trade receivable instead of accounts receivable are used. This is because IFRS does not prescribe specific account titles.
其次,資產與負債的呈現順序依照
Second, assets and liabilities are presented following the order from
ALM Holding AG 簡化調整試算表 2022 年 12 月 31 日(以千瑞士法郎計)
ALM Holding AG Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands)
借方Debit 貸方Credit
現金及約當現金
Cash and cash equivalents
172,563
應收帳款Trade receivable 88,638
存貨Inventories 103,475
其他流動資產Other current assets 10,221
不動產、廠房及設備
Property, plant, and equipment
190,916
無形資產Intangible assets 13,178
其他非流動資產
Other non-current assets
23,011
應付帳款Trade payable 15,660
應付所得稅Income tax payable 7,667
流動金融負債
Current financial liabilities.
4,046
其他流動負債
Other current liabilities
50,375
非流動金融負債
Non-current financial liabilities
9,698
其他非流動負債
Other non-current liabilities
7,212
股本Share capital. 24,362
保留盈餘Retained earnings 417,469
股利Dividends 61,494
其他綜合損益
Other comprehensive income
8,544
銷售收入Sales revenue 692,680
其他營業收入Other operating income 901
材料費用Material expenses 278,886
人事費用Personnel expenses 188,263
其他營業費用
Other operating expenses
72,208
折舊Depreciation 28,655
攤銷Amortization 1,700
財務收入Financial income 479
財務費用Financial expenses 4,565
所得稅Income taxes 1,320
合計Total 1 , 239 , 093 1 , 239 , 093 _ _ 1,239,093__\underline{\underline{1,239,093}} 1 , 239 , 093 1 , 239 , 093 _ 1,239,093_\underline{1,239,093}
ALM Holding AG Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands) Debit Credit Cash and cash equivalents 172,563 Trade receivable 88,638 Inventories 103,475 Other current assets 10,221 Property, plant, and equipment 190,916 Intangible assets 13,178 Other non-current assets 23,011 Trade payable 15,660 Income tax payable 7,667 Current financial liabilities. 4,046 Other current liabilities 50,375 Non-current financial liabilities 9,698 Other non-current liabilities 7,212 Share capital. 24,362 Retained earnings 417,469 Dividends 61,494 Other comprehensive income 8,544 Sales revenue 692,680 Other operating income 901 Material expenses 278,886 Personnel expenses 188,263 Other operating expenses 72,208 Depreciation 28,655 Amortization 1,700 Financial income 479 Financial expenses 4,565 Income taxes 1,320 Total 1,239,093__ 1,239,093_| ALM Holding AG Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands) | | | | | :--- | :--- | :--- | :--- | | | | Debit | Credit | | Cash and cash equivalents | | 172,563 | | | Trade receivable | | 88,638 | | | Inventories | | 103,475 | | | Other current assets | | 10,221 | | | Property, plant, and equipment | | 190,916 | | | Intangible assets | | 13,178 | | | Other non-current assets | | 23,011 | | | Trade payable | | | 15,660 | | Income tax payable | | | 7,667 | | Current financial liabilities. | | | 4,046 | | Other current liabilities | | | 50,375 | | Non-current financial liabilities | | | 9,698 | | Other non-current liabilities | | | 7,212 | | Share capital. | | | 24,362 | | Retained earnings | | | 417,469 | | Dividends | | 61,494 | | | Other comprehensive income | | | 8,544 | | Sales revenue | | | 692,680 | | Other operating income | | | 901 | | Material expenses | | 278,886 | | | Personnel expenses | | 188,263 | | | Other operating expenses | | 72,208 | | | Depreciation | | 28,655 | | | Amortization | | 1,700 | | | Financial income | | | 479 | | Financial expenses | | 4,565 | | | Income taxes | | 1,320 | | | Total | | $\underline{\underline{1,239,093}}$ | $\underline{1,239,093}$ |

附錄 4.3 EXHIBIT 4.3

簡化調整後試算表
Simplified Adjusted Trial Balance

附錄 4.4 EXHIBIT 4.4

綜合損益表
Statement of Comprehensive Income
ALM Holding AG 綜合損益表 截至 2022 年 12 月 31 日止年度(以千瑞士法郎計)
ALM Holding AG Statement of Comprehensive Income For the Year Ended December 31, 2022 (in CHF thousands)
銷售收入Sales revenue 692,680
其他營業收入 Other operating income 901
材料費用 Material expenses ( 278 , 886 ) ( 278 , 886 ) (278,886)(278,886)
人事費用Personnel expenses ( 188 , 263 ) ( 188 , 263 ) (188,263)(188,263)
其他營業費用
Other operating expenses
( 72 , 208 ) ( 72 , 208 ) (72,208)(72,208)
折舊Depreciation ( 28 , 655 ) ( 28 , 655 ) (28,655)(28,655)
攤銷Amortization ( 1 , 700 ) ( 1 , 700 ) (1,700)(1,700)
營業收入Operating income 123,869
財務收入Financial income 479
財務費用Financial expenses ( 4 , 565 ) ( 4 , 565 ) (4,565)(4,565)
財務結果Financial result ( 4 , 086 ) ( 4 , 086 ) (4,086)(4,086)
稅前收入Income before taxes 119,783
所得稅Income taxes ( 1 , 320 ) ( 1 , 320 ) (1,320)(1,320)
淨利Net income 118,463
其他綜合損益
Other comprehensive income
0
綜合損益總額
Total comprehensive income
118,463
每股盈餘(以瑞士法郎計)
Earnings per share in CHF
197
ALM Holding AG Statement of Comprehensive Income For the Year Ended December 31, 2022 (in CHF thousands) Sales revenue 692,680 Other operating income 901 Material expenses (278,886) Personnel expenses (188,263) Other operating expenses (72,208) Depreciation (28,655) Amortization (1,700) Operating income 123,869 Financial income 479 Financial expenses (4,565) Financial result (4,086) Income before taxes 119,783 Income taxes (1,320) Net income 118,463 Other comprehensive income 0 Total comprehensive income 118,463 Earnings per share in CHF 197 | ALM Holding AG Statement of Comprehensive Income For the Year Ended December 31, 2022 (in CHF thousands) | | | | | :--- | :--- | :--- | :--- | | Sales revenue | | 692,680 | | | Other operating income | | 901 | | | Material expenses | | $(278,886)$ | | | Personnel expenses | | $(188,263)$ | | | Other operating expenses | | $(72,208)$ | | | Depreciation | | $(28,655)$ | | | Amortization | | $(1,700)$ | | | Operating income | | | 123,869 | | Financial income | | 479 | | | Financial expenses | | $(4,565)$ | | | Financial result | | | $(4,086)$ | | Income before taxes | | | 119,783 | | Income taxes | | | $(1,320)$ | | Net income | | | 118,463 | | Other comprehensive income | | | 0 | | Total comprehensive income | | | 118,463 | | Earnings per share in CHF | | 197 | |

附錄 4.5 EXHIBIT 4.5

資產負債表Balance Sheet
ALM Holding AG 資產負債表 2022 年 12 月 31 日(以千瑞士法郎計)
ALM Holding AG Balance Sheet December 31, 2022 (in CHF thousands)
資產Assets
現金及約當現金
Cash and cash equivalents
172,563
應收帳款Trade receivable 88,638
存貨Inventories 103,475
其他流動資產Other current assets 10,221
流動資產Current assets 374,897
不動產、廠房及設備
Property, plant, and equipment.
190,916
無形資產Intangible assets 13,178
其他非流動資產
Other non-current assets
23 , 011 23 , 011 _ 23,011_\underline{23,011}
非流動資產Non-current assets 227,105
資產總額Total assets. 602 , 002 602 , 002 _ _ 602,002__\underline{\underline{602,002}}
負債與權益Liabilities and Equity
應付帳款Trade payable 15,660
應付所得稅Income tax payable 7,667
流動金融負債
Current financial liabilities
4,046
其他流動負債。
Other current liabilities.
50,375
流動負債Current liabilities 77,748
非流動金融負債
Non-current financial liabilities.
9,698
其他非流動負債
Other non-current liabilities
7,212
非流動負債Non-current liabilities 16,910
負債總額Total liabilities 94,658
股本Share capital. 24,362
保留盈餘Retained earnings 474,438
其他綜合損益
Other comprehensive income
8,544
權益總額Total equity 507,344
負債及權益總額
Total liabilities and equity
602,002
ALM Holding AG Balance Sheet December 31, 2022 (in CHF thousands) Assets Cash and cash equivalents 172,563 Trade receivable 88,638 Inventories 103,475 Other current assets 10,221 Current assets 374,897 Property, plant, and equipment. 190,916 Intangible assets 13,178 Other non-current assets 23,011_ Non-current assets 227,105 Total assets. 602,002__ Liabilities and Equity Trade payable 15,660 Income tax payable 7,667 Current financial liabilities 4,046 Other current liabilities. 50,375 Current liabilities 77,748 Non-current financial liabilities. 9,698 Other non-current liabilities 7,212 Non-current liabilities 16,910 Total liabilities 94,658 Share capital. 24,362 Retained earnings 474,438 Other comprehensive income 8,544 Total equity 507,344 Total liabilities and equity 602,002| | ALM Holding AG Balance Sheet December 31, 2022 (in CHF thousands) | | | | :--- | :--- | :--- | :--- | | Assets | | | | | Cash and cash equivalents | | 172,563 | | | Trade receivable | | 88,638 | | | Inventories | | 103,475 | | | Other current assets | | 10,221 | | | Current assets | | | 374,897 | | Property, plant, and equipment. | | 190,916 | | | Intangible assets | | 13,178 | | | Other non-current assets | | $\underline{23,011}$ | | | Non-current assets | | | 227,105 | | Total assets. | | | $\underline{\underline{602,002}}$ | | Liabilities and Equity | | | | | Trade payable | | 15,660 | | | Income tax payable | | 7,667 | | | Current financial liabilities | | 4,046 | | | Other current liabilities. | | 50,375 | | | Current liabilities | | | 77,748 | | Non-current financial liabilities. | | 9,698 | | | Other non-current liabilities | | 7,212 | | | Non-current liabilities | | | 16,910 | | Total liabilities | | | 94,658 | | Share capital. | | 24,362 | | | Retained earnings | | 474,438 | | | Other comprehensive income | | 8,544 | | | Total equity | | | 507,344 | | Total liabilities and equity | | | 602,002 |
流動性由高至低。這與台灣的公司一致,但與其他歐洲國家的公司(例如法國的家樂福)不同。同樣地,IFRS 並未規定具體的呈現順序。
high to low liquidity. This is in line with companies in Taiwan but is different from companies in other European countries (e.g., Carrefour in France). Again, IFRS does not prescribe specific order of presentation.
雖然範例盡可能簡化,但初學者可能不熟悉所有會計項目。請勿感到挫折,隨著學習進展,您將獲得更多知識以理解概念。
While the example is kept as simple as possible, beginners may not be familiar with all the accounting items. Do not feel frustrated. As you make progress, you will acquire more knowledge to grasp the idea.
ALM 2022 年底保留盈餘餘額,如資產負債表所示,計算如下(單位:千瑞士法郎;CHF 代表瑞士法郎):
The ending retained earnings balance for ALM for 2022, as reported on the balance sheet is computed as follows (in CHF thousands; CHF stands for Swiss francs):
期初保留盈餘餘額(來自調整後試算表)
Beginning retained earnings balance (from adjusted trial balance)
417,469
加:2022 年淨利
Add: Net income for 2022
118,463
減:本年度股利(來自調整後試算表)
Subtract: Dividends for the year (from adjusted trial balance)
( 61 , 494 ) ( 61 , 494 ) (61,494)(61,494)
期末保留盈餘餘額
Ending retained earnings balance
474,438
Beginning retained earnings balance (from adjusted trial balance) 417,469 Add: Net income for 2022 118,463 Subtract: Dividends for the year (from adjusted trial balance) (61,494) Ending retained earnings balance 474,438| Beginning retained earnings balance (from adjusted trial balance) | 417,469 | | :--- | :--- | | Add: Net income for 2022 | 118,463 | | Subtract: Dividends for the year (from adjusted trial balance) | $(61,494)$ | | Ending retained earnings balance | 474,438 |
此計算方式遵循第二章所說明的保留盈餘計算方法。也就是說,賺取淨利會增加保留盈餘,而支付股利則會減少保留盈餘。
This follows the computation of retained earnings explained in Chapter 2. That is, earning net income will increase retained earnings while paying dividends will decrease retained earnings.

附註 The Notes

如第二章所述,財務報表附註說明了編製財務報表所採用的假設與方法,並提供特定項目的更多細節。因此,完整的附註包括會計政策、財務報表所依據的假設,以及財務報表中摘要數字的詳細資訊。
As discussed in Chapter 2, the notes to financial statements tell about the assumptions and methods used in preparing the financial statements and also give more details about specific items. Thus, the complete set of notes includes the accounting policies, the assumptions that underlie the financial statements, and the detailed information about a summary number reported in the financial statements.
為了強調附註的重要性,許多財務報表底部會印有以下訊息:「附註為本財務報表不可分割的一部分。」
To highlight the importance of the notes, many financial statements have the following message printed at the bottom: “The notes are an integral part of these financial statements.”

請記住 REMEMBER THIS

  • 調整後試算表提供編製資產負債表及綜合損益表的原始資料。調整後試算表中的帳戶會在資產負債表或綜合損益表中報導,但不會同時出現在兩者中。
    The adjusted trial balance provides the raw material for the preparation of the balance sheet and the statement of comprehensive income. Accounts in the adjusted trial balance are reported in either the balance sheet or the statement of comprehensive income, but not both.
  • 財務報表附註提供有關編製財務報表所使用的方法與假設的進一步資訊,以及某些財務報表項目的詳細說明。
    The notes to the financial statements provide further information about the methods and assumptions used in preparing the financial statements as well as further detail about certain financial statement items.

自我測驗 QUIZ YOURSELF

請使用下列 Newton 公司調整後試算表的資料(截至 2022 年 12 月 31 日),編製資產負債表及綜合損益表。
Prepare a balance sheet and a statement of comprehensive income using the data in Newton Company’s adjusted trial balance below (as of December 31, 2022).
借方Debit 貸方Credit
現金Cash € 400
設備Equipment 4,000
應付帳款Accounts Payable € 1,100
股本Capital Stock 2,200
保留盈餘(年初)
Retained Earnings (beginning of year)
800
服務收入Service Revenue 10,000
營業費用Operating Expense 9,000
股利Dividends 700
合計Totals €14,100 €14,100
Debit Credit Cash € 400 Equipment 4,000 Accounts Payable € 1,100 Capital Stock 2,200 Retained Earnings (beginning of year) 800 Service Revenue 10,000 Operating Expense 9,000 Dividends 700 Totals €14,100 €14,100| | Debit | Credit | | :--- | :--- | :--- | | Cash | € 400 | | | Equipment | 4,000 | | | Accounts Payable | | € 1,100 | | Capital Stock | | 2,200 | | Retained Earnings (beginning of year) | | 800 | | Service Revenue | | 10,000 | | Operating Expense | 9,000 | | | Dividends | 700 | | | Totals | €14,100 | €14,100 |

解決方案 SOLUTION

牛頓公司Newton Company
綜合損益表 截至 2022 年 12 月 31 日止年度
Statement of Comprehensive Income
For the Year Ended December 31, 2022
Statement of Comprehensive Income For the Year Ended December 31, 2022| Statement of Comprehensive Income | | :--- | | For the Year Ended December 31, 2022 |
服務收入 ............... 10 , 000 10 , 000 €10,000€ 10,000 營業費用 .............. 9,000 淨利................ 1 , 000 1 , 000 €1,000€ 1,000 其他綜合損益....... 0 綜合損益 ........... 1 , 000 1 , 000 _ €1,000_\underline{€ 1,000}
Service revenue ............... 10 , 000 10 , 000 €10,000€ 10,000
Operating expense .............. 9,000
Net income................ 1 , 000 1 , 000 €1,000€ 1,000
Other comprehensive income....... 0
Comprehensive income ........... 1 , 000 1 , 000 _ €1,000_\underline{€ 1,000}
Service revenue ............... €10,000 Operating expense .............. 9,000 Net income................ €1,000 Other comprehensive income....... 0 Comprehensive income ........... €1,000_| Service revenue ............... | $€ 10,000$ | | :--- | ---: | | Operating expense .............. | 9,000 | | Net income................ | $€ 1,000$ | | Other comprehensive income....... | 0 | | Comprehensive income ........... | $\underline{€ 1,000}$ |
Newton Company "Statement of Comprehensive Income For the Year Ended December 31, 2022" "Service revenue ............... €10,000 Operating expense .............. 9,000 Net income................ €1,000 Other comprehensive income....... 0 Comprehensive income ........... €1,000_" | Newton Company | | | | :--- | ---: | :---: | | Statement of Comprehensive Income <br> For the Year Ended December 31, 2022 | | | | Service revenue ............... $€ 10,000$ <br> Operating expense .............. 9,000 <br> Net income................ $€ 1,000$ <br> Other comprehensive income....... 0 <br> Comprehensive income ........... $\underline{€ 1,000}$ | | |
牛頓公司 資產負債表 2022 年 12 月 31 日
Newton Company Balance Sheet December 31, 2022
現金Cash € 400
設備Equipment 4,000
資產總計Total assets €4,400
應付帳款Accounts payable €1,100
股本Capital Stock 2,200
保留盈餘 (€800 + €1,000 - €700)。
Retained earnings (€800 + €1,000 - €700) .
1,100
負債及權益總計
Total liabilities and equity
€4,400
Newton Company Balance Sheet December 31, 2022 Cash € 400 Equipment 4,000 Total assets €4,400 Accounts payable €1,100 Capital Stock 2,200 Retained earnings (€800 + €1,000 - €700) . 1,100 Total liabilities and equity €4,400| Newton Company Balance Sheet December 31, 2022 | | | :--- | :--- | | Cash | € 400 | | Equipment | 4,000 | | Total assets | €4,400 | | Accounts payable | €1,100 | | Capital Stock | 2,200 | | Retained earnings (€800 + €1,000 - €700) . | 1,100 | | Total liabilities and equity | €4,400 |
請注意,雖然在此情況下淨利等於全面收益,但在計算保留盈餘期末餘額時,是將淨利而非全面收益加到保留盈餘期初餘額中。
Note that although net income equals comprehensive income in this case, it is net income, instead of comprehensive income, that is added to the beginning balance of retained earnings in determining the ending balance of retained earnings.

LO4 結帳
LO4 Closing the Books

  • WHAT 完成會計循環中的結帳程序。
    WHAT Complete the closing process in the accounting cycle.
  • WHY 結帳分錄將綜合損益表中的收入和費用帳戶餘額歸零,使帳戶準備好進入新的會計期間。股利帳戶也需進行「結帳」。
    WHY Closing entries bring the revenue and expense accounts on the statement of comprehensive income back to a zero balance, which makes the accounts ready for a new accounting period. The dividend account is also to be “closed.”
    HOW 結帳分錄是一種特殊類別的日記帳分錄,利用借方和貸方將收入、費用及股利帳戶餘額轉入保留盈餘帳戶。
    HOW Closing entries are a special category of journal entries that employ debits and credits to transfer revenue, expense, and dividend account balances to the retained earnings account.
    這些結帳分錄同時將所有收入、費用及股利帳戶的當前餘額歸零。
    These closing entries also zero out the current balances in all of the revenue, expense, and dividend accounts.
    實帳戶 real accounts
    在每個會計期間結束時不會歸零的帳戶;永久性帳戶,出現在資產負債表上。
    Accounts that are not closed to a zero balance at the end of each accounting period; permanent accounts appearing on the balance sheet.
我們幾乎已經完成一個期間的會計循環。到目前為止,會計循環包括以下步驟:
We have almost reached the end of the accounting cycle for a period. Thus far, the accounting cycle has included the following:
  • 分析文件Analyzing documents
  • 記錄交易分錄
    Journalizing transactions
  • 過帳至分類帳帳戶
    Posting to the ledger accounts
  • 確定帳戶餘額
    Determining account balances
  • 編製試算表
    Preparing a trial balance
  • 製作調整分錄
    Making adjusting entries
  • 編製調整後試算表
    Preparing an adjusted trial balance
  • 編製財務報表
    Preparing the financial statements
只需另外兩個步驟:
Just two additional steps are needed:
  1. 記錄並過帳結帳分錄
    Journalizing and posting closing entries
  2. 編製結帳後試算表
    Preparing a post-closing trial balance

實際帳戶與名義帳戶
Real and Nominal Accounts

為了說明結帳過程,我們必須先定義兩個新術語。某些帳戶被稱為實際帳戶。這些帳戶報告自公司成立日起某些帳戶餘額的累積增加與
To explain the closing process, we must first define two new terms. Certain accounts are referred to as real accounts. These accounts report the cumulative increases and
減少。實際帳戶(資產、負債和權益)出現在資產負債表上,且為永久性帳戶;它們不會在每個會計期間結束時結帳歸零。
decreases in certain account balances from the date the company was organized. Real accounts (assets, liabilities, and equity) appear on the balance sheet and are permanent; they are not closed to a zero balance at the end of each accounting period.
期末存在於實際帳戶的餘額會結轉至下一會計期間。
Balances existing in real accounts at the end of a period are carried forward to the next period.
其他帳戶稱為名義帳戶。這些帳戶(收入、費用和股利)是暫時性的。它們實際上只是保留盈餘的暫時子類別,並透過每個會計期間結束時的結帳程序將餘額歸零。
Other accounts are known as nominal accounts. These accounts (revenues, expenses, and dividends) are temporary. They are really just temporary subcategories of Retained Earnings and are reduced to a zero balance through the closing process at the end of each accounting period.
因此,名義帳戶在每個會計週期開始時的餘額為零。
Thus, nominal accounts begin with a zero balance at the start of each accounting cycle.
結帳分錄將名義帳戶的餘額恢復為零,使帳戶準備好迎接新的會計期間,以便能清楚判斷每個期間的營運績效。
Closing entries bring the nominal accounts back to a zero balance, which makes the accounts ready for a new accounting period such that the operating performance in each period can be clearly determined.
此外,結帳分錄將該會計期間的淨利或淨損轉入保留盈餘,並因應任何股利而減少保留盈餘。
In addition, the closing entries transfer the net income or loss for the accounting period to Retained Earnings and reduce Retained Earnings for any dividends.
若不進行結帳分錄,收入與費用餘額將會延續至各會計期間,導致難以區分每個會計期間的營運成果。
Without closing entries, revenue and expense balances would extend from period to period, making it difficult to isolate the operating results of each accounting period.

結帳分錄 Closing Entries

與調整分錄不同,結帳過程的實際操作並不複雜。收入帳戶通常有貸方餘額,結帳時以借方沖銷;費用帳戶通常有借方餘額,結帳時以貸方沖銷。
Unlike adjusting entries, the actual mechanics of the closing process are not complicated. Revenue accounts normally have credit balances and are closed by being debited; expense accounts generally have debit balances and are closed by being credited.
總收入與總費用之間的差額代表實體的淨利(或淨損)。對於公司而言,淨利會記入保留盈餘的貸方,因為收入會增加權益。
The difference between total revenues and total expenses represents the net income (or net loss) of the entity. For a corporation, net income is credited to Retained Earnings because income increases equity.
淨損則會記入保留盈餘的借方,因為損失會減少權益。
A net loss would be debited to Retained Earnings because a loss decreases equity.
為了說明結帳分錄,我們將再次參考 ALM 的財務資訊。結帳分錄為:
To illustrate the closing entries, we will again refer to ALM’s financial information. The closing journal entry is:
12 月 31 日Dec. 31 銷售收入Sales Revenue 692,680
其他營業收入Other Operating Income 901
財務收入Financial Income 479
材料費用Material Expenses 278,886
人事費用Personnel Expenses 188,263
其他營業費用
Other Operating Expenses
72,208
折舊Depreciation 28,655
攤銷Amortization 1,700
財務費用Financial Expenses 4,565
所得稅Income Taxes 1,320
保留盈餘Retained Earnings 118,463
Dec. 31 Sales Revenue 692,680 Other Operating Income 901 Financial Income 479 Material Expenses 278,886 Personnel Expenses 188,263 Other Operating Expenses 72,208 Depreciation 28,655 Amortization 1,700 Financial Expenses 4,565 Income Taxes 1,320 Retained Earnings 118,463| Dec. 31 | Sales Revenue | 692,680 | | | :--- | :--- | :--- | :--- | | | Other Operating Income | 901 | | | | Financial Income | 479 | | | | Material Expenses | | 278,886 | | | Personnel Expenses | | 188,263 | | | Other Operating Expenses | | 72,208 | | | Depreciation | | 28,655 | | | Amortization | | 1,700 | | | Financial Expenses | | 4,565 | | | Income Taxes | | 1,320 | | | Retained Earnings | | 118,463 |
結帳分錄必須過帳至分類帳帳戶。過帳後,所有名義帳戶的餘額將為零;也就是說,它們將被「結帳」。
Closing entries must be posted to the ledger accounts. Once posted, all nominal accounts will have a zero balance; that is, they will be “closed.”
股利帳戶也是一個名義(暫時性)帳戶,必須在會計期間結束時結帳。
The dividends account is also a nominal (temporary) account that must be closed at the end of the accounting period.
然而,股利並非費用,且不會在綜合損益表中報告;它們是公司盈餘中分配給股東的部分。因此,股利會減少保留盈餘。
However, dividends are not expenses and will not be reported on the statement of comprehensive income; they are distributions to stockholders as part of a corporation’s earnings. Thus, dividends reduce retained earnings.
當公司董事會宣告股利時,將支付的金額借記至股利帳戶,並貸記至負債帳戶「應付股利」,或若立即支付則貸記至現金。
When dividends are declared by the board of directors of a corporation, the amount that will be paid is debited to Dividends and credited to a liability account, Dividends Payable, or to Cash if paid immediately.
由於股利為暫時性帳戶,必須在會計期間結束時結轉至保留盈餘。該
Because Dividends is a temporary account, it must be closed to Retained Earnings at the end of the accounting period. The
  • 名義帳戶 於每會計期間結束時結帳歸零的帳戶;名義帳戶主要包括收入與費用帳戶。
    nominal accounts Accounts that are closed to a zero balance at the end of each accounting period; nominal accounts primarily include revenue and expense accounts.

供參考 FYI

在獨資或合夥企業中,名義帳戶會結轉至業主的永久資本帳戶,而非保留盈餘。
In a proprietorship or a partnership, the nominal accounts are closed to the owners’ permanent capital accounts instead of to Retained Earnings.
  • 結帳分錄 於每會計期間結束時,將所有名義(暫時性)帳戶餘額歸零,並將其結帳前餘額轉入永久資產負債表帳戶的分錄。
    closing entries Entries that reduce all nominal (temporary) accounts to a zero balance at the end of each accounting period, transferring their pre-closing balances to a permanent balance sheet account.

圖表 4.6 EXHIBIT 4.6

結帳程序The Closing Process
  • 結帳後試算表 結帳程序完成後,列出所有實帳戶的餘額;用以測試所有實帳戶的借方總額是否等於貸方總額,以便開始新的會計週期。
    post-closing trial balance A listing of all real account balances after the closing process has been completed; tests whether total debits equal total credits for all real accounts prior to beginning a new accounting cycle.
股利帳戶透過貸記該帳戶並借記保留盈餘帳戶來結帳,從而減少權益,如下所示:
Dividends account is closed by crediting it and by debiting Retained Earnings, thereby reducing equity, as illustrated below:
Dec. 31 Retained Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 494 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Dec.  31  Retained Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  494  Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  {:[" Dec. "31" Retained Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "". "494],[" Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "". "]:}\begin{aligned} \text { Dec. } 31 \text { Retained Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . } & \text {. } 494 \\ \text { Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . } & \text {. }\end{aligned}
61,494
圖表 4.6 說明了結帳程序。
Exhibit 4.6 illustrates the closing process.

編製結帳後試算表
Preparing a Post-Closing Trial Balance

會計循環中的最後一個可選步驟是將帳戶餘額調整平衡並編製結帳後試算表。
An optional last step in the accounting cycle is to balance the accounts and to prepare a post-closing trial balance.
帳戶必須在結帳分錄已記錄並過帳至總帳後,將借方與貸方相加並確定餘額。結帳後試算表的資料即取自總帳。
The accounts are to be balanced-debits and credits added and a balance determined-only after the closing entries have been recorded and posted in the general ledger. The information for the post-closing trial balance is then taken from the ledger.
名義帳戶不會顯示,因為它們已結帳且餘額為零。只有實際帳戶會有當前餘額。
The nominal accounts will not be shown since they have been closed and thus have zero balances. Only the real accounts will have current balances.
此步驟僅供內部使用,目的是在新會計期間開始前,提供某種程度的保證,確保前述會計循環步驟已正確執行。圖表 4.7 展示了 ALM 的結帳後試算表。
This step is for internal purposes only and is designed to provide some assurance that the previous steps in the cycle have been performed properly, prior to the start of a new accounting period. Exhibit 4.7 illustrates a post-closing trial balance for ALM.

請記住這點 REMEMBER THIS

名義(暫時性)帳戶 = 收入、費用及股利
Nominal (temporary) accounts = revenues, expenses, and dividends
實際(永久性)帳戶 = 資產、負債及權益
Real (permanent) accounts = assets, liabilities, and equity
結帳分錄的兩個目標:
Two objectives of closing entries:
  • 將所有收入、費用及股利帳戶結轉為零,以準備新會計期間的開始。
    Close all revenue, expense, and dividend accounts to zero in preparation for the start of a new period.
  • 將所有收入、費用及股利餘額轉入保留盈餘。
    Transfer all revenue, expense, and dividend balances to Retained Earnings.
ALM Holding AG 結帳後試算表 2022 年 12 月 31 日(以千瑞士法郎計)
ALM Holding AG Post-Closing Trial Balance December 31, 2022 (in CHF thousands)
借方Debit 貸方Credit
現金及約當現金
Cash and cash equivalents
172,563
應收帳款Trade receivable 88,638
存貨Inventories 103,475
其他流動資產Other current assets 10,221
不動產、廠房及設備
Property, plant, and equipment.
190,916
無形資產Intangible assets 13,178
其他非流動資產
Other non-current assets
23,011
應付帳款Trade payable 15,660
應付所得稅Income tax payable 7,667
流動金融負債
Current financial liabilities
4,046
其他流動負債
Other current liabilities
50,375
非流動金融負債
Non-current financial liabilities.
9,698
其他非流動負債
Other non-current liabilities
7,212
股本Share capital 24,362
保留盈餘Retained earnings 474,438
其他綜合損益
Other comprehensive income
8,544
合計Total 602 , 002 602 , 002 _ _ 602,002__\underline{\underline{602,002}} 602 , 002 602 , 002 _ _ 602,002__\underline{\underline{602,002}}
ALM Holding AG Post-Closing Trial Balance December 31, 2022 (in CHF thousands) Debit Credit Cash and cash equivalents 172,563 Trade receivable 88,638 Inventories 103,475 Other current assets 10,221 Property, plant, and equipment. 190,916 Intangible assets 13,178 Other non-current assets 23,011 Trade payable 15,660 Income tax payable 7,667 Current financial liabilities 4,046 Other current liabilities 50,375 Non-current financial liabilities. 9,698 Other non-current liabilities 7,212 Share capital 24,362 Retained earnings 474,438 Other comprehensive income 8,544 Total 602,002__ 602,002__| ALM Holding AG Post-Closing Trial Balance December 31, 2022 (in CHF thousands) | | | | | :--- | :--- | :--- | :--- | | | | Debit | Credit | | Cash and cash equivalents | | 172,563 | | | Trade receivable | | 88,638 | | | Inventories | | 103,475 | | | Other current assets | | 10,221 | | | Property, plant, and equipment. | | 190,916 | | | Intangible assets | | 13,178 | | | Other non-current assets | | 23,011 | | | Trade payable | | | 15,660 | | Income tax payable | | | 7,667 | | Current financial liabilities | | | 4,046 | | Other current liabilities | | | 50,375 | | Non-current financial liabilities. | | | 9,698 | | Other non-current liabilities | | | 7,212 | | Share capital | | | 24,362 | | Retained earnings | | | 474,438 | | Other comprehensive income | | | 8,544 | | Total | | $\underline{\underline{602,002}}$ | $\underline{\underline{602,002}}$ |

自我測驗 QUIZ YOURSELF

為 Joyce 公司準備所有必要的結帳分錄,其於 12 月 31 日的帳戶餘額如下。
Prepare all necessary closing entries for Joyce Company, which had the following account balances on December 31.
帳戶Account 帳戶餘額Account Balance
應付帳款Accounts Payable € 800
薪資費用Wages Expense 1,500
現金Cash 500
耗材Supplies 3,000
股本Capital Stock 1,500
服務收入Service Revenue 2,400
保留盈餘(年初)
Retained Earnings (beginning of year)
1,000
股利Dividends 700
Account Account Balance Accounts Payable € 800 Wages Expense 1,500 Cash 500 Supplies 3,000 Capital Stock 1,500 Service Revenue 2,400 Retained Earnings (beginning of year) 1,000 Dividends 700| Account | Account Balance | | :--- | :--- | | Accounts Payable | € 800 | | Wages Expense | 1,500 | | Cash | 500 | | Supplies | 3,000 | | Capital Stock | 1,500 | | Service Revenue | 2,400 | | Retained Earnings (beginning of year) | 1,000 | | Dividends | 700 |

解決方案 SOLUTION

服務收入Service Revenue 2,400 2,400
保留盈餘Retained Earnings 1,500
保留盈餘Retained Earnings
工資費用Wages Expense 1,500
保留盈餘Retained Earnings 700
股利Dividends 700
Service Revenue 2,400 2,400 Retained Earnings 1,500 Retained Earnings Wages Expense 1,500 Retained Earnings 700 Dividends 700| Service Revenue | 2,400 | 2,400 | | :--- | :--- | :--- | | Retained Earnings | 1,500 | | | Retained Earnings | | | | | Wages Expense | 1,500 | | | Retained Earnings | 700 | | | Dividends | | 700 |
請記住,只有名義帳戶(收入、費用和股利)會結轉至保留盈餘。實際帳戶(現金、存貨、應付帳款和股本)則會持續保留,其餘額會結轉至下一年度。
Remember that only the nominal accounts (revenues, expenses, and dividends) are closed to Retained Earnings. The real accounts (cash, supplies, accounts payable, and capital stock) are maintained and their balances are carried forward to the next year.

LO5 會計循環摘要
LO5 A Summary of the Accounting Cycle

  • 什麼 了解會計循環中所有步驟如何相互銜接。
    WHAT Understand how all the steps in the accounting cycle fit together.
  • 為什麼 了解會計循環有助於會計師、商業人士或其他財務報表使用者理解財務資料如何在組織中流動,並最終影響報告的財務報表。
    WHY An understanding of the accounting cycle helps an accountant, businessperson, or other financial statement user understand how financial data flows through an organization and eventually impacts the reported financial statements.
    如何 交易首先被分析,然後以借貸格式記錄。分錄接著過帳至各個帳戶。在編製財務報表之前,會進行調整分錄以確保所有金額正確無誤。最後,帳簿進行結帳。
    HOW Transactions are first analyzed and then recorded in debit-and-credit format. Journal entries are then posted to individual accounts. Before financial statements are prepared, adjusting entries are made to ensure that all amounts are correct. The books are then closed.
我們現在已經完成了對會計循環中每個期間所執行步驟的討論。圖表 4.8 回顧了會計循環的順序。許多步驟,如交易分析,是持續進行的。
We have now completed our discussion of the steps that are performed each period in the accounting cycle. Exhibit 4.8 reviews the sequence of the accounting cycle. Many of the steps, like analyzing transactions, occur continuously.
其他步驟,如編製財務報表,通常在循環中只發生一次。
Other steps, like preparing the financial statements, generally occur only once during the cycle.

請記住這一點 REMEMBER THIS

  • 會計循環的四個步驟如下:
    The four steps in the accounting cycle are as follows:
  • 分析交易。Analyze transactions.
  • 記錄交易的影響。
    Record the effects of transactions.
  • 彙總交易的影響。
    Summarize the effects of transactions.
  • 依照本章所述的詳細步驟準備報表:
    Prepare reports using the following detailed steps as covered in this chapter:
  • 調整分錄Adjusting entries
  • 財務報表Financial statements
  • 結帳分錄Closing entries

會計循環最後一步的示意圖
Illustration of the Last Step in the Accounting Cycle

會計循環的前三個步驟包括編製日記帳分錄以記錄每日交易、過帳至分類帳,以及編製試算表。由於試算表是在做調整分錄之前編製的,因此它是未調整試算表。
The first three steps in the accounting cycle include preparing journal entries to record daily transactions, posting to the ledger, and preparing a trial balance. Since the trial balance is prepared prior to making adjusting entries, it is an unadjusted trial balance.
但是,未調整試算表上的帳戶餘額不一定正確,需進行調整。
But, the balances of the accounts on the unadjusted trial balance are not necessarily correct and require adjustments.
圖表 4.8 會計循環順序
EXHIBIT 4.8 Sequence of the Accounting Cycle
J. J.公司 試算表 2022 年 12 月 31 日
J. J. Inc. Trial Balance December 31, 2022
單位:新台幣Units: NT dollars
借方Debit 貸方Credit
現金Cash $233,365
應收帳款Accounts Receivable 16,925
文具用品Supplies 7,845
預付租金Prepaid Rent 27,000
預付保險費Prepaid Insurance 3,120
土地Land. 341,180
應付帳款Accounts Payable $14,145
應付利息Interest Payable 795
未賺取租金收入Unearned Rent Revenue 132,000
應付票據Notes Payable 97,620
股本Capital Stock 126,600
累積其他綜合損益
Accumulated Other Comprehensive Income
34,130
保留盈餘Retained Earnings 208,390
服務收入Service Revenue 119,280
薪資費用Wages Expense. 91,250
租金費用Rent Expense
公用事業費用Utilities Expense 4,750
保險費用Insurance Expense 930
耗材費用Supplies Expenses 6,595
所得稅費用Income Tax Expense
$ 732,960 $ 732,960
J. J. Inc. Trial Balance December 31, 2022 Units: NT dollars Debit Credit Cash $233,365 Accounts Receivable 16,925 Supplies 7,845 Prepaid Rent 27,000 Prepaid Insurance 3,120 Land. 341,180 Accounts Payable $14,145 Interest Payable 795 Unearned Rent Revenue 132,000 Notes Payable 97,620 Capital Stock 126,600 Accumulated Other Comprehensive Income 34,130 Retained Earnings 208,390 Service Revenue 119,280 Wages Expense. 91,250 Rent Expense Utilities Expense 4,750 Insurance Expense 930 Supplies Expenses 6,595 Income Tax Expense $ 732,960 $ 732,960| J. J. Inc. Trial Balance December 31, 2022 | Units: NT dollars | | | :--- | :--- | :--- | | | Debit | Credit | | Cash | $233,365 | | | Accounts Receivable | 16,925 | | | Supplies | 7,845 | | | Prepaid Rent | 27,000 | | | Prepaid Insurance | 3,120 | | | Land. | 341,180 | | | Accounts Payable | | $14,145 | | Interest Payable | | 795 | | Unearned Rent Revenue | | 132,000 | | Notes Payable | | 97,620 | | Capital Stock | | 126,600 | | Accumulated Other Comprehensive Income | | 34,130 | | Retained Earnings | | 208,390 | | Service Revenue | | 119,280 | | Wages Expense. | 91,250 | | | Rent Expense | | | | Utilities Expense | 4,750 | | | Insurance Expense | 930 | | | Supplies Expenses | 6,595 | | | Income Tax Expense | | | | | $ 732,960 | $ 732,960 |
會計循環的最後一步包括編製調整分錄、編製財務報表以及進行結帳分錄。舉例來說,假設 J. J.公司於 2022 年 12 月 31 日的未調整試算表如上所示。作為 J. J.公司的會計師,
The last step in the accounting cycle includes preparing adjusting entries, preparing financial statements, and making closing entries. To illustrate, assume that the unadjusted trial balance of J. J. Inc. on December 31, 2022 is as shown above. As an accountant of J. J.
Inc.,您發現需要做調整分錄以使帳戶及其餘額正確。
Inc., you found that adjusting entries are needed to make the accounts and their balances become correct.

編製調整分錄
Preparing Adjusting Entries

a. 12 月 31 日的實物盤點顯示,仍有新台幣 5,895 元的用品存貨。但「用品」帳戶在調整前有新台幣 7,845 元的借方餘額,表示應將用品減少新台幣 1,950 元。
a. A physical count at December 31 shows that NT$5,895 of supplies is still on hand. But, the account “Supplies” has a debit balance of NT$7,845 before adjustment; it suggests that Supplies should be reduced by NT$1,950.
12 月 31 日Dec. 31 文具用品費用Supplies Expense 1,950
耗材Supplies 1,950
Dec. 31 Supplies Expense 1,950 Supplies 1,950| Dec. 31 | Supplies Expense | 1,950 | | | :--- | :--- | :--- | :--- | | | Supplies | | 1,950 |
b. 公司於 10 月 1 日租用辦公室一年,並以現金支付全額租金 NT $ 27 , 000 NT $ 27 , 000 NT$27,000\mathrm{NT} \$ 27,000 。年底時,必須認列 3 個月的租金費用(新台幣 27,000 元 ÷ 12 ÷ 12 -:12\div 12 × 3 × 3 xx3\times 3 = NT $ 6 , 750 = NT $ 6 , 750 =NT$6,750=\mathrm{NT} \$ 6,750 ),同時預付租金應減少新台幣 6,750 元。
b. The company rented an office for a year and paid a full rental fee of NT $ 27 , 000 NT $ 27 , 000 NT$27,000\mathrm{NT} \$ 27,000 in cash on October 1. At the end of the year, 3-month rent expense must be recognized (NT$27,000 ÷ 12 ÷ 12 -:12\div 12 months × 3 × 3 xx3\times 3 months = NT $ 6 , 750 = NT $ 6 , 750 =NT$6,750=\mathrm{NT} \$ 6,750 ) and at the same time, the prepaid rent is to be decreased by NT$6,750.
12 月 31 日 租金費用Dec. 31 Rent Expense
6,750
預付租金 Prepaid Rent
6,750
c. 公司於 7 月 1 日預付一年期火險保險費新台幣 3,120 元。年底時,應認列 6 個月的保險費用( NT $ 3 , 120 ÷ 2 = NT $ 1 , 560 NT $ 3 , 120 ÷ 2 = NT $ 1 , 560 NT$3,120-:2=NT$1,560\mathrm{NT} \$ 3,120 \div 2=\mathrm{NT} \$ 1,560 ),同時預付保險費減少新台幣 1,560 元。
c. The company purchased a one-year fire insurance for NT$3,120 and paid in advance on July 1. At the end of the year, 6 months of insurance expense ( NT $ 3 , 120 ÷ 2 = NT $ 1 , 560 NT $ 3 , 120 ÷ 2 = NT $ 1 , 560 NT$3,120-:2=NT$1,560\mathrm{NT} \$ 3,120 \div 2=\mathrm{NT} \$ 1,560 ) should be recognized and at the same time, the prepaid insurance is to be decreased by NT$1,560.
12 月 31 日Dec. 31 保險費用Insurance Expense 1,560
預付保險費Prepaid Insurance 1,560
Dec. 31 Insurance Expense 1,560 Prepaid Insurance 1,560| Dec. 31 | Insurance Expense | 1,560 | | | :--- | :--- | :--- | :--- | | | Prepaid Insurance | | 1,560 |
d. 員工於 2022 年 12 月所賺取的工資為新台幣 7,500 元,但將於 2023 年 1 月 5 日才支付。員工所賺取的工資應於 2022 年底認列為費用,並同時記錄負債增加。
d. Wages earned by employees in December 2022 are NT$7,500, and yet they will not be paid until January 5, 2023. The wages earned by the employees should be recognized as an expense and an increase in liabilities is also to be recorded at the end of 2022.
12 月 31 日Dec. 31 工資費用Wages Expense 7,500
應付工資Wages Payable 7,500
Dec. 31 Wages Expense 7,500 Wages Payable 7,500| Dec. 31 | Wages Expense | 7,500 | | | :--- | :--- | :--- | :--- | | | Wages Payable | | 7,500 |
e. 於 2022 年 12 月 15 日收到一張新台幣 235 元的水電費帳單,但將於 2023 年 1 月 15 日才支付。水電費用應於 2022 年認列為費用,並於 2022 年底記錄負債增加。
e. On December 15, 2022, a bill for NT$235 was received for utilities, but it will not be paid until January 15, 2023. The utilities expense should be recognized as an expense in 2022 and an increase in liabilities is also to be recorded at the end of 2022.
12 月 31 日 水電費用 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235
Dec. 31 Utilities Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235
應付公用事業費用..................................................235
Utilities Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235
f. 9 月 1 日,公司將其土地租給 Fox 公司一年,並收取全年租金新台幣 132,000 元現金。年底時,應確認 4 個月的租金收入(新台幣 132,000 元 × 4 個月 ÷ 12 個月),同時減少負債。
f. On September 1, the company rented its land to Fox Co. for a year and received a full year rent of NT$132,000 in cash. At the end of the year, a 4-month rent revenue (NT$132,000 ÷ 12 ÷ 12 -:12\div 12 months × 4 × 4 xx4\times 4 months = NT $ 44 , 000 = NT $ 44 , 000 =NT$44,000=\mathrm{NT} \$ 44,000 ) should be recognized and at the same time, the liability is decreased.
12 月 31 日Dec. 31 未賺取租金收入Unearned Rent Revenue 44,000
租金收入Rent Revenue 44,000
Dec. 31 Unearned Rent Revenue 44,000 Rent Revenue 44,000| Dec. 31 | Unearned Rent Revenue | 44,000 | | | :--- | :--- | :--- | :--- | | | Rent Revenue | | 44,000 |
g. 公司所得稅稅率為 5 % 5 % 5%5 \% 。在做完上述調整分錄後,總收入與總費用的差額為新台幣 41,760 元,為所得稅前淨利。因此,應認列所得稅費用新台幣 2,088 元,並同時記錄負債增加。
g. The company’s income is taxed at a rate of 5 % 5 % 5%5 \%. After making the above adjusting entries, the difference between total revenues and total expenses is NT$41,760, which is income before income tax. Therefore, income tax expense of NT$2,088 should be recognized and an increase in liabilities is also to be recorded.
12 月 31 日 所得稅費用 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 , 088 2 , 088 2,088quad2,088 \quad 2,088
Dec. 31 Income Tax Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 , 088 2 , 088 2,088quad2,088 \quad 2,088
應付所得稅 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Income Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
在編製調整分錄後,我們將其過帳至下方以 T 字帳形式呈現的分類帳帳戶。
After preparing adjusting entries, we post to the ledger accounts as shown below in T-accounts.
完成所有調整分錄並過帳至 T 字帳後,會編製另一份試算表。由於此試算表是在調整分錄完成後編製,因此通常稱為調整後試算表。
After finishing all the adjusting entries and posting to the T-accounts, another trial balance is prepared. Since this trial balance is prepared after adjusting entries are made, it is often called adjusted trial balance.
J. J. 公司調整後試算表 2022 年 12 月 31 日 單位:新台幣元
J. J. Inc. Adjusted Trial Balance December 31, 2022
Units: NT dollars
J. J. Inc. Adjusted Trial Balance December 31, 2022 Units: NT dollars| J. J. Inc. Adjusted Trial Balance December 31, 2022 | | :--- | | Units: NT dollars |
借方Debit 貸方Credit
現金Cash $233,365
應收帳款Accounts Receivable 16,925
耗材Supplies 5,895
預付租金Prepaid Rent 20,250
預付保險費Prepaid Insurance 1,560
土地Land. 341,180
應付帳款Accounts Payable $14,145
應付薪資Wages Payable 7,500
應付公用事業費用Utilities Payable 235
應付所得稅Income Taxes Payable 2,088
應付利息Interest Payable 795
未賺取租金收入Unearned Rent Revenue 88,000
應付票據Notes Payable 97,620
股本Capital Stock 126,600
累積其他綜合損益
Accumulated Other Comprehensive Income
34,130
保留盈餘Retained Earnings 208,390
租金收入Rent Revenue 44,000
服務收入Service Revenue 119,280
薪資費用Wages Expense. 98,750
租金費用Rent Expense 6,750
公用事業費用Utilities Expense 4,985
保險費用Insurance Expense 2,490
耗材費用Supplies Expenses 8,545
所得稅費用Income Tax Expense 2,088
$ 742,783 $ 742,783
"J. J. Inc. Adjusted Trial Balance December 31, 2022 Units: NT dollars" Debit Credit Cash $233,365 Accounts Receivable 16,925 Supplies 5,895 Prepaid Rent 20,250 Prepaid Insurance 1,560 Land. 341,180 Accounts Payable $14,145 Wages Payable 7,500 Utilities Payable 235 Income Taxes Payable 2,088 Interest Payable 795 Unearned Rent Revenue 88,000 Notes Payable 97,620 Capital Stock 126,600 Accumulated Other Comprehensive Income 34,130 Retained Earnings 208,390 Rent Revenue 44,000 Service Revenue 119,280 Wages Expense. 98,750 Rent Expense 6,750 Utilities Expense 4,985 Insurance Expense 2,490 Supplies Expenses 8,545 Income Tax Expense 2,088 $ 742,783 $ 742,783| J. J. Inc. Adjusted Trial Balance December 31, 2022 <br> Units: NT dollars | | | | | :--- | :--- | :--- | :--- | | | | Debit | Credit | | Cash | | $233,365 | | | Accounts Receivable | | 16,925 | | | Supplies | | 5,895 | | | Prepaid Rent | | 20,250 | | | Prepaid Insurance | | 1,560 | | | Land. | | 341,180 | | | Accounts Payable | | | $14,145 | | Wages Payable | | | 7,500 | | Utilities Payable | | | 235 | | Income Taxes Payable | | | 2,088 | | Interest Payable | | | 795 | | Unearned Rent Revenue | | | 88,000 | | Notes Payable | | | 97,620 | | Capital Stock | | | 126,600 | | Accumulated Other Comprehensive Income | | | 34,130 | | Retained Earnings | | | 208,390 | | Rent Revenue | | | 44,000 | | Service Revenue | | | 119,280 | | Wages Expense. | | 98,750 | | | Rent Expense | | 6,750 | | | Utilities Expense | | 4,985 | | | Insurance Expense | | 2,490 | | | Supplies Expenses | | 8,545 | | | Income Tax Expense | | 2,088 | | | | | $ 742,783 | $ 742,783 |
接著,我們可以根據調整後試算表中的帳戶及其餘額,編製 2022 年的綜合損益表,然後編製截至 2022 年 12 月 31 日的資產負債表。
We then can prepare a statement of comprehensive income for 2022 based on the accounts and their balances in the adjusted trial balance, and then a balance sheet as of December 31, 2022.
編製財務報表
Preparing Financial Statements
J. J. 公司綜合損益表 截至 2022 年 12 月 31 日止年度 單位:新台幣
J. J. Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022
Units: NT dollars
J. J. Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022 Units: NT dollars| J. J. Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022 | | :--- | | Units: NT dollars |
營業收入:Operating revenues:
服務收入。Service revenue. $119,280
租金收入Rent revenue 44,000 $163,280
營業費用:Operating expenses:
薪資費用Wages expense 98,750
租金費用Rent expense 6,750
公用事業費用Utilities expense 4,985
保險費用Insurance expense 2,490
用品費用Supplies expense 8,545 ( 121 , 520 ) ( 121 , 520 ) (121,520)(121,520)
稅前淨利
Income before income tax
41,760
所得稅費用Income tax expense ( 2 , 088 ) ( 2 , 088 ) (2,088)(2,088)
淨利Net income $ 39,672
其他綜合損益
Other comprehensive income
0
綜合損益Comprehensive income $ 39,672
"J. J. Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022 Units: NT dollars" Operating revenues: Service revenue. $119,280 Rent revenue 44,000 $163,280 Operating expenses: Wages expense 98,750 Rent expense 6,750 Utilities expense 4,985 Insurance expense 2,490 Supplies expense 8,545 (121,520) Income before income tax 41,760 Income tax expense (2,088) Net income $ 39,672 Other comprehensive income 0 Comprehensive income $ 39,672| J. J. Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022 <br> Units: NT dollars | | | | | :--- | :--- | :--- | :--- | | Operating revenues: | | | | | Service revenue. | | $119,280 | | | Rent revenue | | 44,000 | $163,280 | | Operating expenses: | | | | | Wages expense | | 98,750 | | | Rent expense | | 6,750 | | | Utilities expense | | 4,985 | | | Insurance expense | | 2,490 | | | Supplies expense | | 8,545 | $(121,520)$ | | Income before income tax | | | 41,760 | | Income tax expense | | | $(2,088)$ | | Net income | | | $ 39,672 | | Other comprehensive income | | | 0 | | Comprehensive income | | | $ 39,672 |
J. J. 公司 資產負債表 2022 年 12 月 31 日
J. J. Inc. Balance Sheet December 31, 2022
單位:新台幣(NT 元)Units: NT dollars
資產Assets
現金Cash $233,365
應收帳款Accounts receivable 16,925
用品Supplies 5,895
預付租金Prepaid rent 20,250
預付保險費Prepaid insurance 1,560
土地Land. 341,180
資產總額Total assets. $ 619 , 175 $ 619 , 175 _ $619,175_\underline{\$ 619,175}
負債與權益Liabilities and Equity
負債:Liabilities:
應付帳款Accounts payable $ 14,145
應付工資Wages payable 7,500
應付水電費Utilities payable 235
應付所得稅Income taxes payable 2,088
應付利息。Interest payable. 795
未賺取租金收入Unearned rent revenue 88,000
應付票據Notes payable 97,620
負債總額Total liabilities $210,383
權益:Equity:
股本Capital stock $126,600
累積其他綜合損益
Accumulated other comprehensive income
34,130
保留盈餘Retained earnings 248,062
權益總額Total equity 408,792
負債及權益總額
Total liabilities and equity
$619,175
J. J. Inc. Balance Sheet December 31, 2022 Units: NT dollars Assets Cash $233,365 Accounts receivable 16,925 Supplies 5,895 Prepaid rent 20,250 Prepaid insurance 1,560 Land. 341,180 Total assets. $619,175_ Liabilities and Equity Liabilities: Accounts payable $ 14,145 Wages payable 7,500 Utilities payable 235 Income taxes payable 2,088 Interest payable. 795 Unearned rent revenue 88,000 Notes payable 97,620 Total liabilities $210,383 Equity: Capital stock $126,600 Accumulated other comprehensive income 34,130 Retained earnings 248,062 Total equity 408,792 Total liabilities and equity $619,175| J. J. Inc. Balance Sheet December 31, 2022 | | Units: NT dollars | | :--- | :--- | :--- | | Assets | | | | Cash | $233,365 | | | Accounts receivable | 16,925 | | | Supplies | 5,895 | | | Prepaid rent | 20,250 | | | Prepaid insurance | 1,560 | | | Land. | 341,180 | | | Total assets. | | $\underline{\$ 619,175}$ | | Liabilities and Equity | | | | Liabilities: | | | | Accounts payable | $ 14,145 | | | Wages payable | 7,500 | | | Utilities payable | 235 | | | Income taxes payable | 2,088 | | | Interest payable. | 795 | | | Unearned rent revenue | 88,000 | | | Notes payable | 97,620 | | | Total liabilities | | $210,383 | | Equity: | | | | Capital stock | $126,600 | | | Accumulated other comprehensive income | 34,130 | | | Retained earnings | 248,062 | | | Total equity | | 408,792 | | Total liabilities and equity | | $619,175 |
請注意,保留盈餘的餘額不再是新台幣 208,390 元,而是新台幣 248,062 元。此差異是由於 2022 年所賺取的淨利新台幣 39,672 元所致。
Note that the balance of Retained Earnings is no longer NT$208,390. Instead, its balance is NT$248,062. This difference is caused by the net income NT$39,672 earned in 2022.
即使我們已經編製了調整分錄,保留盈餘的餘額仍不包含淨利(損失),直到編製結帳分錄之後。
Even though we have prepared adjusting entries, the balance of Retained Earnings still does not include net income (loss) until after preparing closing entries.
最後,我們準備結帳分錄以在 2022 年 12 月 31 日結束名義帳戶。請注意,在結帳分錄中,保留盈餘為貸方,金額為新台幣 39,672 元,這表示借方總額比貸方總額多新台幣 39,672 元。由於在結帳分錄中,收入帳戶列為借方,費用帳戶列為貸方,這表示 J. J.公司在 2022 年有新台幣 39,672 元的淨利。
Last, we prepare closing entries to close the nominal accounts at December 31, 2022. Note that in the closing entry, Retained Earnings with the amount NT$39,672 is in credit, which means that the total of debits is greater than the total of credits by NT $ 39 , 672 $ 39 , 672 $39,672\$ 39,672. Since in the closing entry, revenue accounts are placed in debit and expense accounts are placed in credit, this case indicates that J. J. Inc. has net income of NT$39,672 in 2022.
在將盈餘分配給股東之前,盈餘會保留在公司內,因此保留盈餘增加。
Before distributing earnings to shareholders, the earnings are retained in the company and thus retained earnings are increased.

編製結帳分錄
Preparing Closing Entries

h.
12 月 31 日Dec. 31 服務收入Service Revenue 119,280
租金收入Rent Revenue 44,000
工資費用Wages Expense 98,750
租金費用Rent Expense 6,750
公用事業費用Utilities Expense 4,985
保險費用Insurance Expense 2,490
文具用品費用Supplies Expense 8,545
所得稅費用Income Tax Expense 2,088
保留盈餘Retained Earnings 39,672
Dec. 31 Service Revenue 119,280 Rent Revenue 44,000 Wages Expense 98,750 Rent Expense 6,750 Utilities Expense 4,985 Insurance Expense 2,490 Supplies Expense 8,545 Income Tax Expense 2,088 Retained Earnings 39,672| Dec. 31 | Service Revenue | 119,280 | | | :--- | :--- | :--- | :--- | | | Rent Revenue | 44,000 | | | | Wages Expense | | 98,750 | | | Rent Expense | | 6,750 | | | Utilities Expense | | 4,985 | | | Insurance Expense | | 2,490 | | | Supplies Expense | | 8,545 | | | Income Tax Expense | | 2,088 | | | Retained Earnings | | 39,672 |
在編製結帳分錄後,我們接著將涉及結帳分錄的帳戶過帳至分類帳。我們僅展示這些帳戶的 T 字帳;其餘帳戶保持不變,可參考前述範例。
After preparing closing entries, we then post to the ledger for the accounts involved in the closing entry. We only show the T-accounts of these accounts; the remaining accounts remain unchanged, and can be referred to the previous illustration.
文具用品費用Supplies Expense
餘額bal. 6,595
(甲)(a) 1,950 (h) 8,545
Supplies Expense bal. 6,595 (a) 1,950 (h) 8,545| Supplies Expense | | | | | :--- | ---: | :--- | :--- | | bal. | 6,595 | | | | (a) | 1,950 | (h) | 8,545 |
租金費用Rent Expense
(二)(b) 6,750 (h) 6,750
Rent Expense (b) 6,750 (h) 6,750| Rent Expense | | | | | :--- | :--- | :--- | :--- | | (b) | 6,750 | (h) | 6,750 |
保險費用Insurance Expense
餘額bal. 930
(丙)(c) 1,560 (h) 2,490
Insurance Expense bal. 930 (c) 1,560 (h) 2,490| Insurance Expense | | | | | :--- | ---: | :--- | ---: | | bal. | 930 | | | | (c) | 1,560 | (h) | 2,490 |
工資費用Wages Expense
餘額bal. 91,250
(d) 7,500 (h) 98,750
租金收入Rent Revenue
(h) 44,000 (f) 44,000
Wages Expense bal. 91,250 (d) 7,500 (h) 98,750 Rent Revenue (h) 44,000 (f) 44,000| Wages Expense | | | | | :--- | ---: | :--- | :--- | | bal. | 91,250 | | | | (d) | 7,500 | (h) | 98,750 | | Rent Revenue | | | | | (h) | 44,000 | (f) | 44,000 |
公用事業費用Utilities Expense
餘額bal. 4,750
(e) 235 (h) 4,985
Utilities Expense bal. 4,750 (e) 235 (h) 4,985| Utilities Expense | | | | | :--- | ---: | :--- | :--- | | bal. | 4,750 | | | | (e) | 235 | (h) | 4,985 |
所得稅費用Income Tax Expense
(g) 2 , 088 2 , 088 quad2,088\quad 2,088 (h) 2,088
Income Tax Expense (g) quad2,088 (h) 2,088| Income Tax Expense | | | | :--- | :--- | :--- | | (g) $\quad 2,088$ | (h) | 2,088 |
服務收入Service Revenue
(h) 119,280 餘額bal. 119,280
Service Revenue (h) 119,280 bal. 119,280| Service Revenue | | | | | :--- | :--- | :--- | :--- | | (h) | 119,280 | bal. | 119,280 |
保留盈餘Retained Earnings
餘額bal. 208,390
(h)(h) 39,672
餘額bal. 248,062
Retained Earnings bal. 208,390 (h) 39,672 bal. 248,062| Retained Earnings | | | | :--- | :--- | ---: | | | bal. | 208,390 | | | (h) | 39,672 | | | bal. | 248,062 |
過帳後,可以確定每個帳戶的餘額。接著,我們可以編製另一份試算表。由於此試算表是在編製結帳分錄後製作的,因此稱為結帳後試算表。
After the posting, the balance of each account can be determined. We can then prepare another trial balance. Since this trial balance is made after preparing closing entries, it is called post-closing trial balance.
請注意,結帳後試算表顯示每個名義帳戶的餘額皆為零。然而,每個實際帳戶的餘額並非零,將會結轉至 2023 年。
Note that the post-closing trial balance shows that the balance of each nominal account becomes zero. However, the balance of each real account is not zero and will be carried forward to 2023.
J. J. 公司 結帳後試算表 2022 年 12 月 31 日
J. J. Inc.
Post-Closing Trial Balance December 31, 2022
J. J. Inc. Post-Closing Trial Balance December 31, 2022| J. J. Inc. | | :--- | | Post-Closing Trial Balance December 31, 2022 |
借方Debit 貸方Credit
現金Cash $233,365
應收帳款Accounts Receivable 16,925
耗材Supplies 5,895
預付租金Prepaid Rent 20,250
預付保險費Prepaid Insurance 1,560
土地Land. 341,180
應付帳款Accounts Payable $14,145
應付工資Wages Payable 7,500
應付水電費Utilities Payable 235
應付所得稅Income Taxes Payable 2,088
應付利息Interest Payable 795
未賺取租金收入Unearned Rent Revenue 88,000
應付票據Notes Payable. 97,620
股本Capital Stock 126,600
累積其他綜合損益
Accumulated Other Comprehensive Income
34,130
保留盈餘Retained Earnings 248,062
$ 619,175 $619,175
"J. J. Inc. Post-Closing Trial Balance December 31, 2022" Debit Credit Cash $233,365 Accounts Receivable 16,925 Supplies 5,895 Prepaid Rent 20,250 Prepaid Insurance 1,560 Land. 341,180 Accounts Payable $14,145 Wages Payable 7,500 Utilities Payable 235 Income Taxes Payable 2,088 Interest Payable 795 Unearned Rent Revenue 88,000 Notes Payable. 97,620 Capital Stock 126,600 Accumulated Other Comprehensive Income 34,130 Retained Earnings 248,062 $ 619,175 $619,175| J. J. Inc. <br> Post-Closing Trial Balance December 31, 2022 | | | | :--- | :--- | :--- | | | Debit | Credit | | Cash | $233,365 | | | Accounts Receivable | 16,925 | | | Supplies | 5,895 | | | Prepaid Rent | 20,250 | | | Prepaid Insurance | 1,560 | | | Land. | 341,180 | | | Accounts Payable | | $14,145 | | Wages Payable | | 7,500 | | Utilities Payable | | 235 | | Income Taxes Payable | | 2,088 | | Interest Payable | | 795 | | Unearned Rent Revenue | | 88,000 | | Notes Payable. | | 97,620 | | Capital Stock | | 126,600 | | Accumulated Other Comprehensive Income | | 34,130 | | Retained Earnings | | 248,062 | | | $ 619,175 | $619,175 |

學習與複習 STUDY & REVIEW

學習目標回顧
REVIEW OF LEARNING OBJECTIVES

L01

說明權責發生制會計如何實現及時報告並更準確衡量公司的經濟績效。
Describe how accrual accounting allows for timely reporting and a better measure of a company’s economic performance.
  • 權責發生制會計是指
    Accrual-basis accounting means that
  • 收入在符合認列標準時即予認列,而不必等到現金實際收取時。
    Revenues are recognized as they fulfill the criteria, not necessarily when cash is received.
  • 費用在發生時即予認列,並非一定在現金支付時認列。
    Expenses are recognized as they are incurred, not necessarily when cash is paid.
  • 權責發生制會計比現金制會計更能準確反映公司的財務狀況及營運成果。
    Accrual-basis accounting provides a more accurate picture of a company’s financial position and operating results than does cash-basis accounting.

學習目標 2 LO2

說明調整分錄的必要性,並為未記錄的應收款、未記錄的負債、預付費用及未賺取的收入製作調整分錄。
Explain the need for adjusting entries and make adjusting entries for unrecorded receivables, unrecorded liabilities, prepaid expenses, and unearned revenues.
調整分錄Adjusting entry for 借方Debit 貸方Credit
未記錄的應收款Unrecorded receivable 資產Asset 收入Revenue
未記錄負債Unrecorded liability 費用Expense 負債Liability
預付費用Prepaid expense 費用Expense 資產Asset
預收收入Unearned revenue 負債Liability 收入Revenue
Adjusting entry for Debit Credit Unrecorded receivable Asset Revenue Unrecorded liability Expense Liability Prepaid expense Expense Asset Unearned revenue Liability Revenue| Adjusting entry for | Debit | Credit | | :--- | :--- | :--- | | Unrecorded receivable | Asset | Revenue | | Unrecorded liability | Expense | Liability | | Prepaid expense | Expense | Asset | | Unearned revenue | Liability | Revenue |

學習目標 3 LO3

說明財務報表及附註的編製方式。
Explain the preparation of the financial statements and the explanatory notes.
  • 調整後試算表提供編製資產負債表及綜合損益表的原始資料。調整後試算表中的帳戶會在資產負債表或綜合損益表中報導,但不會同時出現在兩者中。
    The adjusted trial balance provides the raw material for the preparation of the balance sheet and the statement of comprehensive income. Accounts in the adjusted trial balance are reported in either the balance sheet or the statement of comprehensive income, but not both.
  • 財務報表附註提供有關編製財務報表所使用的方法與假設的進一步資訊,以及某些財務報表項目的詳細說明。
    The notes to the financial statements provide further information about the methods and assumptions used in preparing the financial statements as well as further detail about certain financial statement items.

L04

完成會計循環中的結帳程序。
Complete the closing process in the accounting cycle.
結帳分錄Closing entry for 借方Debit 貸方Credit
收入Revenue 收入Revenue 保留盈餘Retained Earnings
費用Expense 保留盈餘Retained Earnings 費用Expense
股利Dividends 保留盈餘Retained Earnings 股利Dividends
Closing entry for Debit Credit Revenue Revenue Retained Earnings Expense Retained Earnings Expense Dividends Retained Earnings Dividends| Closing entry for | Debit | Credit | | :--- | :--- | :--- | | Revenue | Revenue | Retained Earnings | | Expense | Retained Earnings | Expense | | Dividends | Retained Earnings | Dividends |

L05 了解會計循環中所有步驟如何相互銜接。
L05 Understand how all the steps in the accounting cycle fit together.

  • 會計循環包含特定步驟,用以分析、記錄、分類、彙總及報告企業的交易。本章涵蓋的三個「報告」詳細步驟為:
    The accounting cycle consists of specific steps to analyze, record, classify, summarize, and report the transactions of a business. The three detailed steps of “reporting” covered in this chapter are:
  • 製作調整分錄
    Making adjusting entries
  • 編製財務報表
    Preparing financial statements
  • 製作結帳分錄Making closing entries

關鍵術語與概念
Key Terms & Concepts

  • 權責發生制會計,135
    accrual-basis accounting, 135
  • 調整分錄,138adjusting entries, 138
  • 曆年,135calendar year, 135
  • 現金收付制會計,137
    cash-basis accounting, 137
  • 結帳分錄,151closing entries, 151
  • 會計年度,135fiscal year, 135
  • 配合原則,136matching principle, 136
  • 名義帳戶,151nominal accounts, 151
  • 結帳後試算表,152
    post-closing trial balance, 152
  • 預付費用,141prepaid expenses, 141
  • 實帳戶,150real accounts, 150
  • 期間假設,135
    time-period assumption, 135
  • 預收收入,143unearned revenues, 143
  • 未記錄負債,140
    unrecorded liabilities, 140
  • 未記錄應收款,139
    unrecorded receivables, 139

複習問題 Review Problem

會計循環 The Accounting Cycle

本複習題提供了整個會計循環的有用摘要。以下為 2021 年 12 月 31 日體育天堂公司之結帳後試算表。
This review problem provides a useful summary of the entire accounting cycle. The following post-closing trial balance is for Sports Haven Company as of December 31, 2021.
運動天堂公司結帳後試算表 2021 年 12 月 31 日
Sports Haven Company Post-Closing Trial Balance December 31, 2021
借方Debit 貸方Credit
現金Cash $17,500
應收帳款Accounts Receivable 17,000
不動產、廠房及設備
Property, Plant, and Equipment.
28,800
耗材Supplies 1,200
預付建築租金Prepaid Building Rental 24,000
應付帳款Accounts Payable $18,000
股本(已發行 3,600 股)
Capital Stock (3,600 shares outstanding)
54,000
保留盈餘Retained Earnings 16,500
合計。Totals. $ 88 , 500 $ 88 , 500 _ _ $88,500__\underline{\underline{\$ 88,500}} $88,500
Sports Haven Company Post-Closing Trial Balance December 31, 2021 Debit Credit Cash $17,500 Accounts Receivable 17,000 Property, Plant, and Equipment. 28,800 Supplies 1,200 Prepaid Building Rental 24,000 Accounts Payable $18,000 Capital Stock (3,600 shares outstanding) 54,000 Retained Earnings 16,500 Totals. $88,500__ $88,500| Sports Haven Company Post-Closing Trial Balance December 31, 2021 | | | | :--- | :--- | :--- | | Debit | | Credit | | Cash | $17,500 | | | Accounts Receivable | 17,000 | | | Property, Plant, and Equipment. | 28,800 | | | Supplies | 1,200 | | | Prepaid Building Rental | 24,000 | | | Accounts Payable | | $18,000 | | Capital Stock (3,600 shares outstanding) | | 54,000 | | Retained Earnings | | 16,500 | | Totals. | $\underline{\underline{\$ 88,500}}$ | $88,500 |
以下為該公司 2022 年的交易摘要。
Following is a summary of the company’s transactions for 2022.
a. 於 2022 年初,公司以每股 $ 20 $ 20 $20\$ 20 發行 1,500 股新股。
a. At the beginning of 2022 , the company issued 1,500 new shares of stock at $ 20 $ 20 $20\$ 20 per share.
b. 以信用方式購買一輛汽車,價值 $ 49 , 500 $ 49 , 500 $49,500\$ 49,500
b. A car was purchased on credit for $ 49 , 500 $ 49 , 500 $49,500\$ 49,500.
c. 運動課程總銷售額為 $ 125 , 000 ; $ 102 , 900 $ 125 , 000 ; $ 102 , 900 $125,000;$102,900\$ 125,000 ; \$ 102,900 ,其中部分為信用銷售,其餘為現金銷售。
c. Total sales of sports courses were $ 125 , 000 ; $ 102 , 900 $ 125 , 000 ; $ 102 , 900 $125,000;$102,900\$ 125,000 ; \$ 102,900 were on credit, the rest were for cash.
d. 12 月,由於「早鳥」折扣,一位顧客預先支付了 $ 3 , 500 $ 3 , 500 $3,500\$ 3,500 現金,用於明年才開始的游泳課程。從顧客收到的預付款最初記錄為負債。上述©中的銷售數字不包含 $ 3 , 500 $ 3 , 500 $3,500\$ 3,500
d. In December, due to an “early bird” discount, a customer paid $ 3 , 500 $ 3 , 500 $3,500\$ 3,500 cash in advance for swimming classes that won’t start until next year. The advance payments received from customers are initially recorded as liabilities. The $ 3 , 500 $ 3 , 500 $3,500\$ 3,500 is not included in the sales figures in © above.
e. 公司在本年度支付了 $ 66 , 500 $ 66 , 500 $66,500\$ 66,500 的應付帳款。
e. The company paid $ 66 , 500 $ 66 , 500 $66,500\$ 66,500 on accounts payable during the year.
f. 公司在本年度收取了 $ 102 , 000 $ 102 , 000 $102,000\$ 102,000 的應收帳款。
f. The company collected $ 102 , 000 $ 102 , 000 $102,000\$ 102,000 of accounts receivable during the year.
g. 公司於 2022 年以現金購買了 $ 600 $ 600 $600\$ 600 的用品,借記用品科目。
g. The company purchased $ 600 $ 600 $600\$ 600 of supplies for cash during 2022, debiting Supplies.
h. 公司於本年度支付了 $ 850 $ 850 $850\$ 850 元作為廣告費,並借記預付廣告費。
h. The company paid $ 850 $ 850 $850\$ 850 for advertising during the year, debiting Prepaid Advertising.
i. 本年度支付的薪資總額為 $ 45 , 000 $ 45 , 000 $45,000\$ 45,000 元。
i. Total salaries paid during the year were $ 45 , 000 $ 45 , 000 $45,000\$ 45,000.
j. 公司於本年度支付了 $ 650 $ 650 $650\$ 650 元的公用事業費用。
j. The company paid $ 650 $ 650 $650\$ 650 during the year for utilities.
k. 於十二月支付了 $ 7 , 500 $ 7 , 500 $7,500\$ 7,500 的股利給股東。
k. Dividends of $ 7 , 500 $ 7 , 500 $7,500\$ 7,500 were paid to stockholders in December.
2022 年 12 月 31 日,公司會計師蒐集以下資訊以調整帳目:
On December 31, 2022, the company’s accountant gathers the following information to adjust the accounts:
  1. 截至 12 月 31 日,員工已賺取 $ 750 $ 750 $750\$ 750 的薪資,但將於 2023 年 1 月 3 日才支付。
    As of December 31, salaries of $ 750 $ 750 $750\$ 750 had been earned by employees but will not be paid until January 3, 2023.
    m. 12 月 31 日的盤點顯示仍有 $ 800 $ 800 $800\$ 800 的存貨。
    m. A count at December 31 shows $ 800 $ 800 $800\$ 800 of supplies still on hand.
    n. 2022 年支付的預付廣告費中,包括 2022 年 12 月 1 日支付的 $ 400 $ 400 $400\$ 400 ,用於 2022 年 12 月及 2023 年 1 月播出的系列廣播廣告。帳戶餘額 $ 450 $ 450 $450\$ 450 代表 2022 年已播出的廣告費用。
    n. The prepaid advertising paid during 2022 includes $ 400 $ 400 $400\$ 400 paid on December 1, 2022, for a series of radio advertisements to be broadcast throughout December 2022 and January 2023. The balance in the account, $ 450 $ 450 $450\$ 450, represents advertisements that were broadcast during 2022.
    o. 2021 年 12 月 31 日,公司租用一棟辦公大樓兩年,並支付現金 24,000 元(涵蓋 2022 年及 2023 年全年的租金)。此筆付款已記入預付建築租金借方。2022 年尚未做任何建築租金的分錄。
    o. On December 31, 2021, the company rented an office building for two years and paid $24,000 in cash (the full rental fee for 2022 and 2023). The payment was recorded with a debit to Prepaid Building Rental. No entries have been made for building rent in 2022.
    p. 於 2022 年 12 月 20 日收到一張 $ 150 $ 150 $150\$ 150 的水電費帳單。未做任何分錄以記錄該帳單的收訖,該帳單將於 2023 年 1 月 4 日支付。
    p. On December 20, 2022, a bill for $ 150 $ 150 $150\$ 150 was received for utilities. No entry was made to record the receipt of the bill, which is to be paid on January 4, 2023.
    q. 公司所得稅稅率為 15 % 15 % 15%15 \%
    q. The company’s income is taxed at a rate of 15 % 15 % 15%15 \%.

要求: Required:

  1. 請於總帳日記帳中記錄每一筆交易分錄[項目(a)至(k)]。
    Make entries in the general journal to record each of the transactions [items (a) through (k)].
  2. 使用 T 字帳來表示總分類帳帳戶,將記錄在日記帳中的交易過帳。將 2021 年 12 月 31 日結帳後試算表中出現的帳戶期初餘額輸入帳戶中。
    Using T-accounts to represent the general ledger accounts, post the transactions recorded in the general journal. Enter the beginning balances in the accounts that appear in the December 31, 2021 post-closing trial balance
    在過帳 2022 年交易之前。當所有交易都已過帳至 T 字帳後,確定每個帳戶的餘額。
    before posting 2022 transactions. When all transactions have been posted to the T-accounts, determine the balance for each account.
  3. 編製截至 2022 年 12 月 31 日的試算表。
    Prepare a trial balance as of December 31, 2022.
  4. 在日記帳中記錄調整分錄[項目(l)至(q)];將這些分錄過帳至總分類帳(T 字帳)。
    Record adjusting entries [items (l) through (q)] in the general journal; post these entries to the general ledger (T-accounts).
  5. 編製 2022 年綜合損益表及資產負債表。
    Prepare a statement of comprehensive income and balance sheet for 2022.
  6. 在總帳日記簿中記錄結帳分錄【標註®及(s)】;將這些分錄過帳至總分類帳(T 字帳)。
    Record closing entries [label ® and (s)] in the general journal; post these entries to the general ledger (T-accounts).
  7. 編製結帳後試算表。
    Prepare a post-closing trial balance.

解決方案: Solution:

  1. 以下為記錄本年度交易的日記分錄,其中數筆為代表多筆個別交易的彙總分錄。
    Following are the journal entries to record the transactions for the year. Several of these are summary entries representing numerous individual transactions.
(a) Cash ......................................................... 30,000
    Capital Stock............................................... 30,000
公司發行了額外的股票,因此必須貸記股本以反映權益的增加。由於公司以每股 $ 20 $ 20 $20\$ 20 元的價格收到 $ 30 , 000 ( 1 , 500 $ 30 , 000 ( 1 , 500 $30,000(1,500\$ 30,000(1,500 股現金,現金也相應增加。
The company issued additional shares of stock, so Capital Stock must be credited to reflect the increase in equity. Since the company received cash of $ 30 , 000 ( 1 , 500 $ 30 , 000 ( 1 , 500 $30,000(1,500\$ 30,000(1,500 shares at $ 20 $ 20 $20\$ 20 per share), Cash is also increased.
(二)不動產、廠房及設備 49,500
(b) Property, Plant, and Equipment 49,500
應付帳款 49,500 Accounts Payable 49,500
公司以信用方式購買了一輛價值 $ 49 , 500 $ 49 , 500 $49,500\$ 49,500 的汽車。固定資產增加(借記)此金額。應付帳款則貸記以顯示負債增加。
The company purchased a car for $ 49 , 500 $ 49 , 500 $49,500\$ 49,500 on credit. Property, Plant, and Equipment is increased (debited) for this amount. Accounts Payable is credited to show the increase in liabilities.
(c) Accounts Receivable 102,900
Cash .................................................................. 22,100
Service Revenue .................................................... 125,000
課程總銷售額為 $ 125 , 000 $ 125 , 000 $125,000\$ 125,000 ,因此服務收入必須增加(貸記)該金額。其中, $ 102 , 900 $ 102 , 900 $102,900\$ 102,900 為信用銷售, $ 22 , 100 $ 22 , 100 $22,100\$ 22,100 為現金銷售。我們透過借記應收帳款和現金兩個資產帳戶來增加它們。
Total sales of courses were $ 125 , 000 $ 125 , 000 $125,000\$ 125,000, so Service Revenue must be increased (credited) by that amount. Of this amount, $ 102 , 900 $ 102 , 900 $102,900\$ 102,900 were on credit, and $ 22 , 100 $ 22 , 100 $22,100\$ 22,100 were by cash. We increase the asset accounts, Accounts Receivable and Cash, by debiting them.
(d) Cash3,500Unearned Service Revenue............................................ 3,500
現金因收到顧客款項而借記(增加)。公司透過貸記負債帳戶「預收銷售收入」來記錄游泳課程的預收款項。
Cash is debited (increased) by the amount received from the customer. The company recorded the advance payments for swimming classes by crediting a liability account, Unearned Sales Revenue.
(e) Accounts Payable
66,500
Cash
66,500
公司對其應付帳款的付款會減少其對債權人的負債,因此應付帳款(負債)借記以減少所支付的金額。現金也必須減少(貸記)。
The company’s payments on its accounts reduce the amount of its obligation to creditors, so Accounts Payable (liability) is debited to decrease it by the amount paid. Cash must also be decreased (credited).
(f) Cash
102,000
Accounts Receivable
102,000
由於公司已從客戶收回部分應收帳款,應收帳款科目被貸記以顯示減少。現金科目則增加(借記)。
Since the company has collected some of its receivables from customers, Accounts Receivable is credited to show a decrease. Cash is increased (debited).
(g) 用品 … 600
(g) Supplies … 600
現金 … 600 Cash … 600
公司購買了 $ 600 $ 600 $600\$ 600 的用品。透過借記用品帳戶,顯示該資產帳戶的增加。必須貸記現金以顯示現金的減少。
The company purchased $ 600 $ 600 $600\$ 600 of supplies. By debiting Supplies, an increase is shown in that asset account. Cash must be credited to show a decrease.
(h) 預付廣告費 … 850
(h) Prepaid Advertising … 850
現金……850 Cash … 850
公司購買了 $ 850 $ 850 $850\$ 850 的廣告,並選擇先借記資產帳戶「預付廣告費」。由於已支付現金,因此必須以貸方減少現金。
The company purchased $ 850 $ 850 $850\$ 850 of advertising and chose to initially debit an asset account, Prepaid Advertising. Since cash was paid, it must be reduced by a credit.
(i) 薪資費用Salaries Expense 45,000 45,000
現金。Cash.
(j) 公用事業費用Utilities Expense 650
現金。Cash. 650
(i) Salaries Expense 45,000 45,000 Cash. (j) Utilities Expense 650 Cash. 650| (i) | Salaries Expense | 45,000 | 45,000 | | :--- | :--- | :--- | :--- | | | Cash. | | | | (j) | Utilities Expense | 650 | | | | Cash. | | 650 |
對於交易 (i) 和 (j),必須借記費用帳戶以顯示已發生費用。現金必須貸記(減少)。
For transactions (i) and (j), an expense account must be debited to show that expenses have been incurred. Cash must be credited (reduced).
(k) 股利 7,500 現金……7,500
(k) Dividends7,500Cash… 7,500
股利必須借記以顯示因盈餘分配而導致權益減少。現金必須以貸記減少。
Dividends must be debited to show a decrease in equity resulting from a distribution of earnings. Cash must be reduced by a credit.
2. 這裡顯示了有期初餘額及已過帳分錄的 T 字帳。
2. T-accounts with the beginning balances and journal entries posted are shown here.
(注意,具有多筆分錄的帳戶必須以畫線方式「平衡」,並在線下方填入借方或貸方餘額。)
(Note that accounts with more than one entry must be “balanced” by drawing a rule and entering the debit or credit balance below it.)
現金Cash
開始Beg. (e) 66,500
餘額bal. 17,500 (g) 600
(甲)(a) 30,000 (h)(h) 850
(丙)(c) 22,100 (i) 45,000
(d) 3,500 (j) 650
(f) 102,000 (k) 7,500
已更新Updated
餘額bal. 54,000
Cash Beg. (e) 66,500 bal. 17,500 (g) 600 (a) 30,000 (h) 850 (c) 22,100 (i) 45,000 (d) 3,500 (j) 650 (f) 102,000 (k) 7,500 Updated bal. 54,000 | Cash | | | | | :--- | ---: | :--- | ---: | | Beg. | | (e) | 66,500 | | bal. | 17,500 | (g) | 600 | | (a) | 30,000 | (h) | 850 | | (c) | 22,100 | (i) | 45,000 | | (d) | 3,500 | (j) | 650 | | (f) | 102,000 | (k) | 7,500 | | Updated | | | | | bal. | 54,000 | | |
應收帳款Accounts Receivable
開始Beg. (f) 102,000
餘額bal. 17,000
(丙)(c) 102,900
已更新Updated
餘額bal. 17,900
Accounts Receivable Beg. (f) 102,000 bal. 17,000 (c) 102,900 Updated bal. 17,900 | Accounts Receivable | | | | | :--- | ---: | :--- | ---: | | Beg. | | (f) | 102,000 | | bal. | 17,000 | | | | (c) | 102,900 | | | | Updated | | | | | bal. | 17,900 | | | | | | | |
不動產、廠房及設備
Property, Plant, and Equipment
期初Beg.
餘額bal. 28,800
(二)(b) 49,500
更新Updated
餘額bal. 78,300
Property, Plant, and Equipment Beg. bal. 28,800 (b) 49,500 Updated bal. 78,300 | Property, Plant, and Equipment | | | | :--- | ---: | ---: | | Beg. | | | | bal. | 28,800 | | | (b) | 49,500 | | | Updated | | | | bal. | 78,300 | | | | | |
耗材Supplies
期初Beg.
餘額bal. 1,200
(g) 600
更新Updated
餘額bal. 1,800
Supplies Beg. bal. 1,200 (g) 600 Updated bal. 1,800 | | Supplies | | | :--- | ---: | :--- | | Beg. | | | | bal. | 1,200 | | | (g) | 600 | | | Updated | | | | bal. | 1,800 | |
預付建築租金Prepaid Building Rental
開始Beg.
餘額bal. 24,000
Prepaid Building Rental Beg. bal. 24,000 | | Prepaid Building Rental | | :--- | ---: | | Beg. | | | bal. | 24,000 | | | |
預付廣告費Prepaid Advertising
(h)(h) 850
Prepaid Advertising (h) 850 | | Prepaid Advertising | | | :--- | ---: | :--- | | (h) | 850 | | | | | |
應付帳款Accounts Payable
(e) 66 , 500 66 , 500 quad66,500\quad 66,500 開始。Beg.
餘額bal. 18,000
(二)(b) 49,500
已更新Updated
餘額bal. 1,000
Accounts Payable (e) quad66,500 Beg. bal. 18,000 (b) 49,500 Updated bal. 1,000 | Accounts Payable | | | | | :--- | :--- | :--- | :--- | | (e) $\quad 66,500$ | Beg. | | | | | | bal. | 18,000 | | | (b) | 49,500 | | | | | Updated | | | | bal. | 1,000 | |
預收服務收入
Unearned Service Revenue
股本Capital Stock
(d) 3,500 期初Beg.
餘額bal. 54,000
(甲)(a) 30,000
已更新Updated
餘額bal. 84,000
Unearned Service Revenue Capital Stock (d) 3,500 Beg. bal. 54,000 (a) 30,000 Updated bal. 84,000| Unearned Service Revenue | | Capital Stock | | | | :---: | :---: | :---: | :---: | :--- | :---: | | | (d) 3,500 | | Beg. | | | | | | bal. | 54,000 | | | | | (a) | 30,000 | | | | | Updated | | | | | | bal. | 84,000 |
保留盈餘Retained Earnings
期初餘額
Beg.
bal.
Beg. bal.| Beg. | | :--- | | bal. |
16,500
Retained Earnings "Beg. bal." 16,500| Retained Earnings | | | | :--- | :--- | :--- | | | Beg. <br> bal. | 16,500 |
股利Dividends
(k) 7 , 500 7 , 500 quad7,500\quad 7,500
Dividends (k) quad7,500 | Dividends | | | :--- | :--- | | (k) $\quad 7,500$ | |
服務收入Service Revenue
(丙)(c) 125,000
Service Revenue (c) 125,000| Service Revenue | | | | :--- | :--- | :--- | | | (c) | 125,000 |
薪資費用Salaries Expense
(i) 45,000
Salaries Expense (i) 45,000 | Salaries Expense | | | | :--- | :--- | :---: | | (i) | 45,000 | |
公用事業費用Utilities Expense
(j) 650
Utilities Expense (j) 650 | | Utilities Expense | | | :--- | ---: | :--- | | (j) | 650 | |
  1. 每個帳戶的餘額都會記錄在試算表中。試算表中的每一欄都會合計,以確定借方總額等於貸方總額。
    The balance of each account is entered in a trial balance. Each column in the trial balance is totaled to determine that total debits equal total credits.
運動天堂公司 試算表 2022 年 12 月 31 日
Sports Haven Company Trial Balance December 31, 2022
借方Debit 貸方Credit
現金Cash $ 54,000
應收帳款Accounts Receivable 17,900
不動產、廠房及設備
Property, Plant, and Equipment.
78,300
耗材Supplies 1,800
預付建築租金Prepaid Building Rental 24,000
預付廣告費Prepaid Advertising 850
應付帳款Accounts Payable $ 1,000
預收服務收入
Unearned Service Revenue
3,500
股本Capital Stock 84,000
保留盈餘Retained Earnings 16,500
股利Dividends 7,500
服務收入Service Revenue 125,000
薪資費用Salaries Expense 45,000
公用事業費用Utilities Expense 650
合計Totals $230,000 $230,000
Sports Haven Company Trial Balance December 31, 2022 Debit Credit Cash $ 54,000 Accounts Receivable 17,900 Property, Plant, and Equipment. 78,300 Supplies 1,800 Prepaid Building Rental 24,000 Prepaid Advertising 850 Accounts Payable $ 1,000 Unearned Service Revenue 3,500 Capital Stock 84,000 Retained Earnings 16,500 Dividends 7,500 Service Revenue 125,000 Salaries Expense 45,000 Utilities Expense 650 Totals $230,000 $230,000| | Sports Haven Company Trial Balance December 31, 2022 | | | | :--- | :--- | :--- | :--- | | | | Debit | Credit | | Cash | | $ 54,000 | | | Accounts Receivable | | 17,900 | | | Property, Plant, and Equipment. | | 78,300 | | | Supplies | | 1,800 | | | Prepaid Building Rental | | 24,000 | | | Prepaid Advertising | | 850 | | | Accounts Payable | | | $ 1,000 | | Unearned Service Revenue | | | 3,500 | | Capital Stock | | | 84,000 | | Retained Earnings | | | 16,500 | | Dividends | | 7,500 | | | Service Revenue | | | 125,000 | | Salaries Expense | | 45,000 | | | Utilities Expense | | 650 | | | Totals | | $230,000 | $230,000 |
  1. 體育天堂公司的調整分錄以日記帳形式呈現並加以說明。提供更新後的 T 字帳,顯示調整分錄的過帳情形。
    The adjusting entries for Sports Haven Company are presented in journal form and explained. Updated T-accounts are provided showing the posting of the adjusting entries.
(I) Salaries Expense750Salaries Payable750
截至 12 月 31 日,有一筆未記錄的負債及費用 $ 750 $ 750 $750\$ 750 ,為應付員工薪資。由於薪資是在 2022 年賺取,該負債及相關費用必須在 2022 年入帳。
As of December 31, there is an unrecorded liability and expense of $ 750 $ 750 $750\$ 750 for salaries owed to employees. Because the salaries were earned in 2022, the liability and related expense must be recorded in 2022.
(m) 用品費用 dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots (m) Supplies Expense dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
quad\quad 用品 dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots quad\quad Supplies dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
(m) Supplies Expense dots dots dots dots dots dots dots dots dots dots dots dots dots dots quad Supplies dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots| (m) Supplies Expense $\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots$ | | :--- | | $\quad$ Supplies $\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots$ |
1 , 000 1 , 000 quad1,000\quad 1,000
存貨(資產)在調整前的借方餘額為 1,800 美元[期初餘額 1,200 美元加上本年度購買的存貨 600 美元,交易(g)]。由於年末手頭上有 $ 800 $ 800 $800\$ 800 的存貨,存貨應減少(貸方) $ 1 , 000 $ 1 , 000 $1,000\$ 1,000 。必須借記存貨費用以顯示本期間使用了 $ 1 , 000 $ 1 , 000 $1,000\$ 1,000 的存貨。
Supplies (asset) has a debit balance before adjustment of $1,800 [beginning balance of $1,200 plus $600 of supplies purchased during the year, transaction (g)]. Since $ 800 $ 800 $800\$ 800 of supplies are on hand at the end of the year, Supplies should be reduced (credited) by $ 1 , 000 $ 1 , 000 $1,000\$ 1,000. Supplies Expense must be debited to show that $ 1 , 000 $ 1 , 000 $1,000\$ 1,000 of supplies were used during the period.
(名詞)廣告費用 . 650 . 650 dots dots dots dots dots dots dots dots dots dots dots dots dots.quad650\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots . \quad 650
(n) Advertising Expense . 650 . 650 dots dots dots dots dots dots dots dots dots dots dots dots dots.quad650\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots . \quad 650
預付廣告費在調整前的借方餘額為 $ 850 $ 850 $850\$ 850 ,為本年度支付的廣告總金額[交易(h)]。此金額包含了支付於 2022 年 12 月及 2023 年 1 月的廣播廣告費用 $ 400 $ 400 $400\$ 400 。其中僅屬於 2023 年的部分應列為預付廣告費,金額為 $ 200 $ 200 $200\$ 200 $ 400 ÷ 2 $ 400 ÷ 2 $400-:2\$ 400 \div 2 個月),因其並非本年度費用。剩餘部分 $ 650 $ 650 $650\$ 650 則為本期廣告費用。因此,資產帳戶預付廣告費須貸記 $ 650 $ 650 $650\$ 650 ,廣告費用則須借記增加 $ 650 $ 650 $650\$ 650
Prepaid Advertising has a debit balance before adjustment of $ 850 $ 850 $850\$ 850, the total amount paid for advertising during the year [transaction (h)]. This amount includes $ 400 $ 400 $400\$ 400 that was paid for radio advertising throughout December 2022 and January 2023. Only that portion that applies to 2023 should be shown as Prepaid Advertising, $ 200 $ 200 $200\$ 200 ( $ 400 ÷ 2 $ 400 ÷ 2 $400-:2\$ 400 \div 2 months), since it is not an expense of the current year. The remainder, $ 650 $ 650 $650\$ 650, is advertising expense for the period. Thus, the asset account, Prepaid Advertising, must be credited for $ 650 $ 650 $650\$ 650, and Advertising Expense must be increased by a debit of $ 650 $ 650 $650\$ 650.
(0) 建築物租金費用Building Rent Expense 12,000
預付建築租金Prepaid Building Rental 12,000
(0) Building Rent Expense 12,000 Prepaid Building Rental 12,000| (0) | Building Rent Expense | 12,000 | | | :--- | :--- | :--- | :--- | | | Prepaid Building Rental | | 12,000 |
2021 年底的原始分錄為借記資產帳戶預付建築物租金,貸記現金。需做調整分錄以記錄 2022 年租金費用 $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 $ 24 , 000 ÷ 2 $ 24 , 000 ÷ 2 $24,000-:2\$ 24,000 \div 2 年)。費用帳戶須借記,資產帳戶須貸記減少。預付建築物租金中剩餘的 $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 反映 2023 年建築物租金費用的部分。
The original entry at the end of 2021 was a debit to the asset account, Prepaid Building Rental, and a credit to Cash. An adjusting entry is needed to record rent expense of $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 for 2022 ( $ 24 , 000 ÷ 2 $ 24 , 000 ÷ 2 $24,000-:2\$ 24,000 \div 2 years). The expense account must be debited and the asset account must be reduced by a credit. The remaining $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 in Prepaid Building Rental reflects the portion of the total payment for building rent expense in 2023.
(p) Utilities Expense ................................................. 150
    Utilities Payable .............................................. 150
截至 2022 年 12 月 31 日,有一筆未入帳的公用事業負債及費用 $ 150 $ 150 $150\$ 150 。由於該費用發生於 2022 年,需進行調整分錄以記錄該負債及相關費用。
As of December 31, 2022, there is an unrecorded liability and expense of $ 150 $ 150 $150\$ 150 for utilities. Because the expense was incurred in 2022, an adjusting entry is needed to record the liability and related expense.
(q) 所得稅費用Income Tax Expense 9,720
應付所得稅Income Tax Payable 9,720
(q) Income Tax Expense 9,720 Income Tax Payable 9,720| (q) | Income Tax Expense | 9,720 | | | :--- | :--- | :--- | :--- | | | Income Tax Payable | | 9,720 |
剩餘的調整項目是所得稅。總收入與總費用之間的差額即為稅前所得, $ 64 , 800 $ 64 , 800 $64,800\$ 64,800 。此金額乘以適用的稅率 15 % 15 % 15%15 \% ,以計算本期的所得稅。費用帳戶借記以反映本年度發生的所得稅費用,負債帳戶貸記以顯示對政府的義務。
The remaining adjustment is for income taxes. The difference between total revenues and total expenses is the amount of income before tax, $ 64 , 800 $ 64 , 800 $64,800\$ 64,800. This amount is multiplied by the applicable tax rate of 15 % 15 % 15%15 \% to determine income taxes for the period. The expense account is debited to show the income taxes incurred for the year and the liability account is credited to show the obligation to the government.
現金Cash
期初Beg. (e) 66,500
餘額bal. 17,500 (g) 600
(甲)(a) 30,000 (h)(h) 850
(丙)(c) 22,100 (i) 45,000
(d) 3,500 (j) 650
(f) 102,000 (k) 7,500
已更新Updated
餘額bal. 54,000
Cash Beg. (e) 66,500 bal. 17,500 (g) 600 (a) 30,000 (h) 850 (c) 22,100 (i) 45,000 (d) 3,500 (j) 650 (f) 102,000 (k) 7,500 Updated bal. 54,000 | Cash | | | | | :--- | ---: | :--- | ---: | | Beg. | | (e) | 66,500 | | bal. | 17,500 | (g) | 600 | | (a) | 30,000 | (h) | 850 | | (c) | 22,100 | (i) | 45,000 | | (d) | 3,500 | (j) | 650 | | (f) | 102,000 | (k) | 7,500 | | Updated | | | | | bal. | 54,000 | | |
應收帳款Accounts Receivable
期初Beg. (f) 102,000
餘額bal. 17,000
(丙)(c) 102,900
已更新Updated
餘額bal. 17,900
Accounts Receivable Beg. (f) 102,000 bal. 17,000 (c) 102,900 Updated bal. 17,900 | Accounts Receivable | | | | | :--- | ---: | :--- | ---: | | Beg. | | (f) | 102,000 | | bal. | 17,000 | | | | (c) | 102,900 | | | | Updated | | | | | bal. | 17,900 | | | | | | | |
不動產、廠房及設備
Property, Plant, and Equipment
期初Beg.
餘額bal. 28,800
(二)(b) 49,500
已更新Updated
餘額bal. 78,300
Property, Plant, and Equipment Beg. bal. 28,800 (b) 49,500 Updated bal. 78,300 | Property, Plant, and Equipment | | | | :--- | ---: | :--- | | Beg. | | | | bal. | 28,800 | | | (b) | 49,500 | | | Updated | | | | bal. | 78,300 | | | | | |
耗材Supplies
期初Beg. (m) 1,000
餘額bal. 1,200
(g) 600
已更新Updated
餘額bal. 800
Supplies Beg. (m) 1,000 bal. 1,200 (g) 600 Updated bal. 800 | Supplies | | | | | :--- | ---: | ---: | ---: | | Beg. | (m) | 1,000 | | | bal. | 1,200 | | | | (g) | 600 | | | | Updated | | | | | bal. | 800 | | |
預付建築租金Prepaid Building Rental
期初Beg. ( 0 ) ( 0 ) (0)(0) 12,000
餘額bal. 24,000
更新餘額
Updated
bal.
Updated bal.| Updated | | :--- | | bal. |
12,000
Prepaid Building Rental Beg. (0) 12,000 bal. 24,000 "Updated bal." 12,000 | Prepaid Building Rental | | | | | :--- | ---: | :--- | :--- | | Beg. | | $(0)$ | 12,000 | | bal. | 24,000 | | | | Updated <br> bal. | 12,000 | | | | | | | |
預付廣告費Prepaid Advertising
(h)(h) 850 (名詞)(n) 650
已更新Updated
餘額bal. 200
Prepaid Advertising (h) 850 (n) 650 Updated bal. 200 | Prepaid Advertising | | | | | :--- | ---: | :--- | :--- | | (h) | 850 | (n) | 650 | | Updated | | | | | bal. | 200 | | | | | | | |
應付帳款Accounts Payable
(e) 66 , 500 66 , 500 quad66,500\quad 66,500 期初Beg.
餘額bal. 18,000
(二)(b) 49,500
更新日期Updated
餘額bal. 1,000
Accounts Payable (e) quad66,500 Beg. bal. 18,000 (b) 49,500 Updated bal. 1,000| Accounts Payable | | | | | :--- | :--- | :--- | :--- | | (e) $\quad 66,500$ | Beg. | | | | | | bal. | 18,000 | | | | (b) | 49,500 | | | | Updated | | | | | bal. | 1,000 |
應付薪資Salaries Payable
(I) 750
Salaries Payable (I) 750 | Salaries Payable | | | | :--- | :--- | :--- | | | (I) | 750 | | | | |
應付公用事業費用Utilities Payable
(p)(p) 150
Utilities Payable (p) 150 | Utilities Payable | | | | :--- | :--- | :--- | | | (p) | 150 | | | | |
應付所得稅Income Tax Payable
(q) 9,720
Income Tax Payable (q) 9,720 | Income Tax Payable | | | | :---: | :---: | :---: | | | (q) | 9,720 | | | | |
預收服務收入
Unearned Service Revenue
(d) 3,500
Unearned Service Revenue (d) 3,500 | Unearned Service Revenue | | | | :--- | :--- | ---: | | | (d) | 3,500 | | | | |
股本Capital Stock
期初Beg.
餘額bal. 54,000
(甲)(a) 30,000
已更新Updated
餘額bal. 84,000
Capital Stock Beg. bal. 54,000 (a) 30,000 Updated bal. 84,000| Capital Stock | | | | :--- | :--- | :--- | | | Beg. | | | | bal. | 54,000 | | | (a) | 30,000 | | | Updated | | | | bal. | 84,000 |
保留盈餘Retained Earnings
期初餘額 16 , 500 16 , 500 quad16,500\quad 16,500
Beg.
bal.
Beg. bal.| Beg. | | :--- | | bal. |
16 , 500 16 , 500 quad16,500\quad 16,500
Retained Earnings "Beg. bal."quad16,500 | Retained Earnings | | | | :---: | :--- | :---: | | | Beg. <br> bal.$\quad 16,500$ | |
股利Dividends
(k) 7,500
Dividends (k) 7,500| Dividends | | | :--- | :--- | | (k) | 7,500 |
服務收入Service Revenue
(丙)(c) 125,000
Service Revenue (c) 125,000| Service Revenue | | | | :--- | :--- | :--- | | | (c) | 125,000 |
廣告費用Advertising Expense
(名詞)(n) 650
Advertising Expense (n) 650 | | Advertising Expense | | | :--- | ---: | :--- | | (n) | 650 | |
薪資費用Salaries Expense
(i) 45,000
(I) 750
更新日期Updated
餘額bal. 45,750
Salaries Expense (i) 45,000 (I) 750 Updated bal. 45,750 | Salaries Expense | | | | :--- | ---: | :--- | | (i) | 45,000 | | | (I) | 750 | | | Updated | | | | bal. | 45,750 | |
公用事業費用Utilities Expense
(j) 650
(p) 150
已更新Updated
餘額bal. 800
Utilities Expense (j) 650 (p) 150 Updated bal. 800 | | Utilities Expense | | | :--- | ---: | :--- | | (j) | 650 | | | (p) | 150 | | | Updated | | | | bal. | 800 | |
所得稅費用Income Tax Expense
(q) 9 , 720 9 , 720 quad9,720\quad 9,720
Income Tax Expense (q) quad9,720 | Income Tax Expense | | | | :--- | :--- | :---: | | (q) $\quad 9,720$ | | |
文具用品費用Supplies Expense
(m) 1,000
Supplies Expense (m) 1,000 | | Supplies Expense | | | :--- | :--- | :--- | | (m) | 1,000 | |
建築物租金費用Building Rent Expense
(0) 12 , 000 12 , 000 quad12,000\quad 12,000
Building Rent Expense (0) quad12,000 | Building Rent Expense | | | | :--- | ---: | :---: | | (0) $\quad 12,000$ | | |
  1. 財務報表的資料可取自調整後的分類帳帳戶,並依下列方式報告:
    Data for the financial statements may be taken from the adjusted ledger accounts and reported as follows:
運動天堂公司 綜合損益表 截至 2022 年 12 月 31 日止年度
Sports Haven Company Statement of Comprehensive Income For the Year Ended December 31, 2022
服務收入Service revenue $125,000
減:營業費用:
Less operating expenses:
薪資費用Salaries expense $45,750
公用事業費用Utilities expense 800
廣告費用Advertising expense 650
耗材費用Supplies expense. 1,000
建築物租金費用Building rent expense 12,000 60,200
稅前淨利
Income before income tax
$64,800
所得稅費用Income tax expense 9,720
淨利Net income $55,080
其他綜合損益
Other comprehensive income
0
綜合損益Comprehensive income $55,080
每股盈餘:Earnings per share:
$ 55 , 080 ÷ 5 , 100 $ 55 , 080 ÷ 5 , 100 $55,080-:5,100\$ 55,080 \div 5,100 = $ 10.8 = $ 10.8 _ =$10.8_=\underline{\$ 10.8} $ 55 , 080 ÷ 5 , 100 $ 55 , 080 ÷ 5 , 100 $55,080-:5,100\$ 55,080 \div 5,100 shares = $ 10.8 = $ 10.8 _ =$10.8_=\underline{\$ 10.8}
Sports Haven Company Statement of Comprehensive Income For the Year Ended December 31, 2022 Service revenue $125,000 Less operating expenses: Salaries expense $45,750 Utilities expense 800 Advertising expense 650 Supplies expense. 1,000 Building rent expense 12,000 60,200 Income before income tax $64,800 Income tax expense 9,720 Net income $55,080 Other comprehensive income 0 Comprehensive income $55,080 Earnings per share: $55,080-:5,100 shares =$10.8_ | Sports Haven Company Statement of Comprehensive Income For the Year Ended December 31, 2022 | | | | :--- | :--- | :--- | | Service revenue | | $125,000 | | Less operating expenses: | | | | Salaries expense | $45,750 | | | Utilities expense | 800 | | | Advertising expense | 650 | | | Supplies expense. | 1,000 | | | Building rent expense | 12,000 | 60,200 | | Income before income tax | | $64,800 | | Income tax expense | | 9,720 | | Net income | | $55,080 | | Other comprehensive income | | 0 | | Comprehensive income | | $55,080 | | Earnings per share: | | | | $\$ 55,080 \div 5,100$ shares $=\underline{\$ 10.8}$ | | |
運動天堂公司 資產負債表 2022 年 12 月 31 日
Sports Haven Company Balance Sheet December 31, 2022
資產Assets
現金Cash $54,000 qquad\qquad
應收帳款Accounts receivable 17,900
不動產、廠房及設備
Property, plant, and equipment
78,300
用品Supplies 800
預付建築租金Prepaid building rental 12,000
預付廣告費Prepaid advertising 200
資產總額Total assets.
負債:Liabilities:
應付帳款Accounts payable $ 1,000
$ 15,120
148,080
$163,200
$ 15,120 148,080 $163,200| $ 15,120 | | :--- | | 148,080 | | $163,200 |
應付薪資Salaries payable 750
應付水電費Utilities payable 150
應付所得稅Income tax payable 9,720
預收服務收入
Unearned service revenue
3,500
負債總額Total liabilities
權益:Equity:
股本(已發行 5,100 股)
Capital stock (5,100 shares outstanding)
$84,000
保留盈餘Retained earnings 64,080*
股東權益總額Total equity
負債及股東權益總額
Total liabilities and equity.
*注意,在編製資產負債表時,淨利必須加到保留盈餘期初餘額,股利則必須扣除( $ 16 , 500 + $ 55 , 080 $ 7 , 500 = $ 64 , 080 $ 16 , 500 + $ 55 , 080 $ 7 , 500 = $ 64 , 080 $16,500+$55,080-$7,500=$64,080\$ 16,500+\$ 55,080-\$ 7,500=\$ 64,080 )。
*Note that in preparing the balance sheet, net income must be added to the beginning balance in Retained Earnings and dividends must be subtracted ( $ 16 , 500 + $ 55 , 080 $ 7 , 500 = $ 64 , 080 $ 16 , 500 + $ 55 , 080 $ 7 , 500 = $ 64 , 080 $16,500+$55,080-$7,500=$64,080\$ 16,500+\$ 55,080-\$ 7,500=\$ 64,080 ).
Sports Haven Company Balance Sheet December 31, 2022 Assets Cash $54,000 qquad Accounts receivable 17,900 Property, plant, and equipment 78,300 Supplies 800 Prepaid building rental 12,000 Prepaid advertising 200 Total assets. Liabilities: Accounts payable $ 1,000 "$ 15,120 148,080 $163,200" Salaries payable 750 Utilities payable 150 Income tax payable 9,720 Unearned service revenue 3,500 Total liabilities Equity: Capital stock (5,100 shares outstanding) $84,000 Retained earnings 64,080* Total equity Total liabilities and equity. *Note that in preparing the balance sheet, net income must be added to the beginning balance in Retained Earnings and dividends must be subtracted ( $16,500+$55,080-$7,500=$64,080 ). | Sports Haven Company Balance Sheet December 31, 2022 | | | | | :--- | :--- | :--- | :--- | | Assets | | | | | Cash | | $54,000 | $\qquad$ | | Accounts receivable | | 17,900 | | | Property, plant, and equipment | | 78,300 | | | Supplies | | 800 | | | Prepaid building rental | | 12,000 | | | Prepaid advertising | | 200 | | | Total assets. | | | | | | | | | | Liabilities: | | | | | Accounts payable | | $ 1,000 | $ 15,120 <br> 148,080 <br> $163,200 | | Salaries payable | | 750 | | | Utilities payable | | 150 | | | Income tax payable | | 9,720 | | | Unearned service revenue | | 3,500 | | | Total liabilities | | | | | Equity: | | | | | Capital stock (5,100 shares outstanding) | | $84,000 | | | Retained earnings | | 64,080* | | | Total equity | | | | | Total liabilities and equity. | | | | | *Note that in preparing the balance sheet, net income must be added to the beginning balance in Retained Earnings and dividends must be subtracted ( $\$ 16,500+\$ 55,080-\$ 7,500=\$ 64,080$ ). | | | |
  1. 下一步是在總帳日記帳中記錄結帳分錄,然後將這些分錄過帳到總分類帳(T 字帳)。T 字帳會顯示所有先前的分錄以及已過帳的結帳分錄【項目®和(s)】。
    The next step is to record the closing entries in the general journal and then post those entries to the general ledger (T-accounts). T-accounts are shown with all previous entries and the closing entries [items ® and (s)] posted.
第一個分錄是關閉收入帳戶和各個費用帳戶。銷售收入有貸方餘額;透過借方分錄將餘額減至零。費用帳戶則透過貸方分錄關閉。總收入與總費用的差額為 $ 55 , 080 $ 55 , 080 $55,080\$ 55,080 (本期淨利)。淨利代表保留盈餘的增加。所有這些都包含在單一的複合結帳分錄中,如下所示:
The first entry is to close the revenue account and each of the expense accounts. Sales Revenue has a credit balance; it is debited to reduce the balance to zero. The expense accounts are closed by crediting them. The difference in total revenues and total expenses is $ 55 , 080 $ 55 , 080 $55,080\$ 55,080 (net income for the period). Net income represents an increase in retained earnings. All of this is captured in the single, compound closing entry(s), as follows:
(r) 服務收入Service Revenue 125,000
薪資費用Salaries Expense 45,750
水電費用Utilities Expense 800
廣告費用。Advertising Expense. 650
用品費用。Supplies Expense. 1,000
建築物租金費用Building Rent Expense 12,000
所得稅費用Income Tax Expense 9,720
保留盈餘Retained Earnings 55,080
(r) Service Revenue 125,000 Salaries Expense 45,750 Utilities Expense 800 Advertising Expense. 650 Supplies Expense. 1,000 Building Rent Expense 12,000 Income Tax Expense 9,720 Retained Earnings 55,080| (r) | Service Revenue | 125,000 | | | :--- | :--- | :--- | :--- | | | Salaries Expense | | 45,750 | | | Utilities Expense | | 800 | | | Advertising Expense. | | 650 | | | Supplies Expense. | | 1,000 | | | Building Rent Expense | | 12,000 | | | Income Tax Expense | | 9,720 | | | Retained Earnings | | 55,080 |
其次,股利作為名義帳戶,也必須結轉至保留盈餘。
Second, Dividends, a nominal account, must also be closed to Retained Earnings.
(s) quad\quad (s) quad\quad
保留盈餘 dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots Retained Earnings dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
quad\quad 股利 dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots quad\quad Dividends dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots
Retained Earnings dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots quad Dividends dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots dots| Retained Earnings $\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots$ | | ---: | | $\quad$ Dividends $\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots$ |
7 , 500 7 , 500 7 , 500 7 , 500 quad7,500quad7,500\quad 7,500 \quad 7,500
現金Cash
期初Beg. (e) 66,500
餘額bal. 17,500 (g) 600
(甲)(a) 30,000 (h)(h) 850
(丙)(c) 22,100 (i) 45,000
(d) 3,500 (j) 650
(f) 102,000 (k) 7,500
更新日期Updated
餘額bal. 54,000
Cash Beg. (e) 66,500 bal. 17,500 (g) 600 (a) 30,000 (h) 850 (c) 22,100 (i) 45,000 (d) 3,500 (j) 650 (f) 102,000 (k) 7,500 Updated bal. 54,000 | Cash | | | | | :--- | ---: | :--- | ---: | | Beg. | | (e) | 66,500 | | bal. | 17,500 | (g) | 600 | | (a) | 30,000 | (h) | 850 | | (c) | 22,100 | (i) | 45,000 | | (d) | 3,500 | (j) | 650 | | (f) | 102,000 | (k) | 7,500 | | Updated | | | | | bal. | 54,000 | | |
應收帳款Accounts Receivable
期初Beg. (f) 102,000
餘額bal. 17,000
(丙)(c) 102,900
更新日期Updated
餘額bal. 17,900
Accounts Receivable Beg. (f) 102,000 bal. 17,000 (c) 102,900 Updated bal. 17,900 | Accounts Receivable | | | | | :--- | ---: | :--- | :--- | | Beg. | | (f) | 102,000 | | bal. | 17,000 | | | | (c) | 102,900 | | | | Updated | | | | | bal. | 17,900 | | | | | | | |
不動產、廠房及設備
Property, Plant, and Equipment
期初Beg.
餘額bal. 28,800
(二)(b) 49,500
更新Updated
餘額bal. 78,300
Property, Plant, and Equipment Beg. bal. 28,800 (b) 49,500 Updated bal. 78,300 | Property, Plant, and Equipment | | | | :--- | ---: | :--- | | Beg. | | | | bal. | 28,800 | | | (b) | 49,500 | | | Updated | | | | bal. | 78,300 | | | | | |
耗材Supplies
期初Beg. (m) 1,000
餘額bal. 1,200
(g) 600
更新Updated
餘額bal. 800
Supplies Beg. (m) 1,000 bal. 1,200 (g) 600 Updated bal. 800 | Supplies | | | | | :--- | ---: | :--- | :--- | | Beg. | | (m) | 1,000 | | bal. | 1,200 | | | | (g) | 600 | | | | Updated | | | | | bal. | 800 | | |
預付建築租金Prepaid Building Rental
期初餘額 24,000
Beg.
bal. 24,000
Beg. bal. 24,000| Beg. | | | :--- | ---: | | bal. | 24,000 |
( 0 ) 12 , 000 ( 0 ) 12 , 000 (0)quad12,000(0) \quad 12,000
更新後餘額
Updated
bal.
Updated bal.| Updated | | :--- | ---: | | bal. |
12,000
Prepaid Building Rental "Beg. bal. 24,000" (0)quad12,000 "Updated bal." 12,000 | Prepaid Building Rental | | | | | :--- | ---: | :--- | :--- | | Beg. <br> bal. 24,000 | $(0) \quad 12,000$ | | | | Updated <br> bal. | 12,000 | | | | | | | |
預付廣告費Prepaid Advertising
(h)(h) 850 (名詞)(n) 650
更新日期Updated
餘額bal. 200
Prepaid Advertising (h) 850 (n) 650 Updated bal. 200 | Prepaid Advertising | | | | | :--- | ---: | :--- | :--- | | (h) | 850 | (n) | 650 | | Updated | | | | | bal. | 200 | | | | | | | |
應付帳款Accounts Payable
(e) 66 , 500 66 , 500 quad66,500\quad 66,500 期初Beg.
餘額bal. 18,000
(二)(b) 49,500
更新日期Updated
餘額bal. 1,000
Accounts Payable (e) quad66,500 Beg. bal. 18,000 (b) 49,500 Updated bal. 1,000| Accounts Payable | | | | :--- | :--- | :--- | :---: | | (e) $\quad 66,500$ | Beg. | | | | bal. | 18,000 | | | (b) | 49,500 | | | Updated | | | | bal. | 1,000 |
應付薪資Salaries Payable
(I) 750
Salaries Payable (I) 750 | Salaries Payable | | | | :--- | :--- | :--- | | | (I) | 750 | | | | |
應付公用事業費用Utilities Payable
(p) 150
Utilities Payable (p) 150 | Utilities Payable | | | | :--- | :--- | :--- | | | (p) | 150 | | | | |
應付所得稅Income Tax Payable
(q) 9,720
Income Tax Payable (q) 9,720 | Income Tax Payable | | | | :---: | :---: | :---: | | | (q) | 9,720 | | | | |
預收服務收入
Unearned Service Revenue
(d) 3,500
Unearned Service Revenue (d) 3,500 | Unearned Service Revenue | | | | :--- | :--- | ---: | | | (d) 3,500 | | | | | |
股本Capital Stock
期初Beg.
餘額bal. 54,000
(甲)(a) 30,000
更新日期Updated
餘額bal. 84,000
Capital Stock Beg. bal. 54,000 (a) 30,000 Updated bal. 84,000| Capital Stock | | | | :--- | :--- | :--- | | | Beg. | | | | bal. | 54,000 | | | (a) | 30,000 | | | Updated | | | | bal. | 84,000 |
保留盈餘Retained Earnings
期初Beg.
餘額bal. 16,500
(s)(s) 7,500 (r)(r) 55,080
更新日期Updated
餘額bal. 64,080
Retained Earnings Beg. bal. 16,500 (s) 7,500 (r) 55,080 Updated bal. 64,080| Retained Earnings | | | | | :--- | :--- | :--- | :--- | | | | Beg. | | | | | bal. | 16,500 | | (s) | 7,500 | (r) | 55,080 | | | | Updated | | | | | bal. | 64,080 |
股利Dividends
(k)(k) 7,500 (秒)(s) 7,500
Dividends (k) 7,500 (s) 7,500 | Dividends | | | | | :--- | :--- | :--- | :--- | | (k) | 7,500 | (s) | 7,500 | | | | | |
服務收入Service Revenue
(r) 125,000 (丙)(c) 125,000
Service Revenue (r) 125,000 (c) 125,000 | Service Revenue | | | | | :--- | ---: | :--- | :--- | | (r) | 125,000 | (c) | 125,000 | | | | | |
廣告費用Advertising Expense
(名詞)(n) 650 ( r ) ( r ) (r)(\mathrm{r}) 650
Advertising Expense (n) 650 (r) 650| Advertising Expense | | | | | :--- | ---: | :--- | :--- | | (n) | 650 | $(\mathrm{r})$ | 650 |
薪資費用Salaries Expense
(i) 45,000 (r)(r) 45,750
(I) 750
Salaries Expense (i) 45,000 (r) 45,750 (I) 750 | Salaries Expense | | | | | :--- | ---: | :--- | ---: | | (i) | 45,000 | (r) | 45,750 | | (I) | 750 | | |
公用事業費用Utilities Expense
(j) 650 ( r ) ( r ) (r)(r) 800
(p)(p) 150
Utilities Expense (j) 650 (r) 800 (p) 150 | Utilities Expense | | | | | :--- | ---: | :--- | :--- | | (j) | 650 | $(r)$ | 800 | | (p) | 150 | | |
所得稅費用Income Tax Expense
(q) 9,720 ( r ) ( r ) (r)(r) 9,720
Income Tax Expense (q) 9,720 (r) 9,720| Income Tax Expense | | | | | :---: | :---: | :--- | ---: | | (q) | 9,720 | $(r)$ | 9,720 |
耗材費用Supplies Expense
( m ) ( m ) (m)(\mathrm{m}) 1,000 ( r ) ( r ) (r)(\mathrm{r}) 1,000
Supplies Expense (m) 1,000 (r) 1,000| Supplies Expense | | | | | :--- | ---: | :--- | :--- | | $(\mathrm{m})$ | 1,000 | $(\mathrm{r})$ | 1,000 |
建築物租金費用Building Rent Expense
(0) 12,000 ( r ) ( r ) (r)(r) 12,000
Building Rent Expense (0) 12,000 (r) 12,000| Building Rent Expense | | | | | :--- | ---: | :--- | :--- | | (0) | 12,000 | $(r)$ | 12,000 |
  1. 會計循環的最後(可選)步驟是編製結帳後試算表。此程序用於檢查結帳過程的準確性。它是列出年終所有分類帳帳戶餘額的清單。
    The final (optional) step in the accounting cycle is to prepare a post-closing trial balance. This procedure is a check on the accuracy of the closing process. It is a listing of all ledger account balances at year-end.
    請注意,僅有實際帳戶出現,因為所有名義帳戶已結帳歸零,以準備下一個會計循環。
    Note that only real accounts appear because all nominal accounts have been closed to a zero balance in preparation for the next accounting cycle.
Sports Haven 公司結帳後試算表 2022 年 12 月 31 日
Sports Haven Company Post-Closing Trial Balance December 31, 2022
借方Debit 貸方Credit
現金Cash $ 54,000
應收帳款Accounts Receivable 17,900
不動產、廠房及設備
Property, Plant, and Equipment
78,300
耗材Supplies 800
預付建築租金Prepaid Building Rental 12,000
預付廣告費Prepaid Advertising 200
應付帳款Accounts Payable $ 1,000
應付薪資Salaries Payable 750
應付公用事業費用Utilities Payable 150
應付所得稅Income Tax Payable 9,720
預收服務收入。
Unearned Service Revenue.
3,500
股本Capital Stock 84,000
保留盈餘Retained Earnings 64,080
合計Totals $163,200 $ 163 , 200 $ 163 , 200 _ $163,200_\underline{\$ 163,200}
Sports Haven Company Post-Closing Trial Balance December 31, 2022 Debit Credit Cash $ 54,000 Accounts Receivable 17,900 Property, Plant, and Equipment 78,300 Supplies 800 Prepaid Building Rental 12,000 Prepaid Advertising 200 Accounts Payable $ 1,000 Salaries Payable 750 Utilities Payable 150 Income Tax Payable 9,720 Unearned Service Revenue. 3,500 Capital Stock 84,000 Retained Earnings 64,080 Totals $163,200 $163,200_| Sports Haven Company Post-Closing Trial Balance December 31, 2022 | | | | | :--- | :--- | :--- | :--- | | | | Debit | Credit | | Cash | | $ 54,000 | | | Accounts Receivable | | 17,900 | | | Property, Plant, and Equipment | | 78,300 | | | Supplies | | 800 | | | Prepaid Building Rental | | 12,000 | | | Prepaid Advertising | | 200 | | | Accounts Payable | | | $ 1,000 | | Salaries Payable | | | 750 | | Utilities Payable | | | 150 | | Income Tax Payable | | | 9,720 | | Unearned Service Revenue. | | | 3,500 | | Capital Stock | | | 84,000 | | Retained Earnings | | | 64,080 | | Totals | | $163,200 | $\underline{\$ 163,200}$ |

寫下來討論問題
PUT IT ON PAPER Discussion Questions

  1. 為什麼財務報告要定期編製?
    Why are financial reports prepared on a periodic basis?
  2. 區分以曆年和以會計年度為基礎的報告。
    Distinguish between reporting on a calendaryear and on a fiscal-year basis.
  3. 收入通常在何時確認(記錄)?
    When are revenues generally recognized (recorded)?
  4. 什麼是配合原則?
    What is the matching principle?
  5. 說明為何權責發生制會計比現金制會計更適合大多數企業。
    Explain why accrual-basis accounting is more appropriate than cash-basis accounting for most businesses.
  6. 為何權責發生制的財務報表被認為具有某種程度的不確定性?
    Why are accrual-based financial statements considered somewhat tentative?
  7. 為何需要進行調整分錄?
    Why are adjusting entries necessary?
  8. 由於調整分錄通常沒有原始憑證,會計師如何判斷何時以及以何金額進行調整分錄?
    Since there are usually no source documents for adjusting entries, how does the accountant know when to make adjusting entries and for what amounts?
  9. 說明編製調整分錄分析過程中涉及的兩個步驟,並解釋為何這兩個步驟皆為必要。
    Identify the two steps involved in the analysis process for preparing adjusting entries and explain why both are necessary.
  10. 現金並非調整分錄中增加或減少的帳戶之一。為什麼?
    Cash is not one of the accounts increased or decreased in an adjusting entry. Why?
  11. 年終財務報表與一般日記帳調整分錄,哪一個先編製?請說明。
    Which are prepared first: the year-end financial statements or the general journal adjusting entries? Explain.
  12. 區分實帳戶與名義帳戶。
    Distinguish between real and nominal accounts.
  13. 結帳分錄的目的為何?
    What is the purpose of closing entries?
  14. 結帳後試算表的目的為何?請說明結帳後試算表的資訊來源。
    What is the purpose of the post-closing trial balance? Explain where the information for the post-closing trial balance comes from.

練習題 Practice Exercises

PE 4-1 定期報告Periodic Reporting
LO1
以下哪一項關於定期報告的敘述是正確的? a. 所有公司都必須有一個在 12 月 31 日結束的會計年度。 b. 頻繁發佈定期財務報告可減少會計師進行估計和判斷的需求。 c. 只有大型企業才編製定期財務報表。 d. 有些財務報告可能每日編製。 e. 美國證券交易委員會(SEC)要求所有公開交易公司每月提交財務報表。
Which one of the following statements is true with respect to periodic reporting?
a. All companies are required to have a fiscal year that ends on December 31.
b. The issuance of frequent periodic financial reports reduces the need for accountants to make estimates and judgments.
c. Only large businesses prepare periodic financial statements.
d. Some financial reports may be prepared on a daily basis.
e. The Securities and Exchange Commission (SEC) requires all publicly traded companies in the United States to file monthly financial statements.
Which one of the following statements is true with respect to periodic reporting? a. All companies are required to have a fiscal year that ends on December 31. b. The issuance of frequent periodic financial reports reduces the need for accountants to make estimates and judgments. c. Only large businesses prepare periodic financial statements. d. Some financial reports may be prepared on a daily basis. e. The Securities and Exchange Commission (SEC) requires all publicly traded companies in the United States to file monthly financial statements.| Which one of the following statements is true with respect to periodic reporting? | | :--- | | a. All companies are required to have a fiscal year that ends on December 31. | | b. The issuance of frequent periodic financial reports reduces the need for accountants to make estimates and judgments. | | c. Only large businesses prepare periodic financial statements. | | d. Some financial reports may be prepared on a daily basis. | | e. The Securities and Exchange Commission (SEC) requires all publicly traded companies in the United States to file monthly financial statements. |
PE 4-2 定期報告Periodic Reporting
LO1
關於定期報告,下列哪一項敘述是不正確的? a. 頻繁的定期報告有助於提供及時資訊; b. 典型的會計年度從 1 月 1 日開始,於同年 12 月 31 日結束; c. 定期報告要求在會計期間內正確確認收入; d. 由於持續經營假設,定期報告並非必要。
Regarding periodic reporting, which of the following statements is not correct?
a. Frequent periodic reporting is helpful for providing timely information;
b. Typical fiscal year starts at January 1 and ends at December 31 of the same year;
c. Periodic reporting requires correct recognition of revenue in an accounting period;
d. Because of the going concern assumption, periodic reporting is not necessary.
Regarding periodic reporting, which of the following statements is not correct? a. Frequent periodic reporting is helpful for providing timely information; b. Typical fiscal year starts at January 1 and ends at December 31 of the same year; c. Periodic reporting requires correct recognition of revenue in an accounting period; d. Because of the going concern assumption, periodic reporting is not necessary.| Regarding periodic reporting, which of the following statements is not correct? | | :--- | | a. Frequent periodic reporting is helpful for providing timely information; | | b. Typical fiscal year starts at January 1 and ends at December 31 of the same year; | | c. Periodic reporting requires correct recognition of revenue in an accounting period; | | d. Because of the going concern assumption, periodic reporting is not necessary. |
PE 4-3 配合原則Matching Principle
LO1
下列哪一項要求費用應與相關收入在同一期間配合並確認? a. 成本原則 b. 持續經營假設 c. 配合原則 d. 獨立實體概念 e. 現金基礎
Which of the following requires that expenses should be matched and recognized in the same period as the related revenue?
a. Cost principle
b. Going concern assumption
c. Matching principle
d. Separate entity concept
e. Cash basis
Which of the following requires that expenses should be matched and recognized in the same period as the related revenue? a. Cost principle b. Going concern assumption c. Matching principle d. Separate entity concept e. Cash basis| Which of the following requires that expenses should be matched and recognized in the same period as the related revenue? | | :--- | | a. Cost principle | | b. Going concern assumption | | c. Matching principle | | d. Separate entity concept | | e. Cash basis |
PE 4-1 Periodic Reporting LO1 "Which one of the following statements is true with respect to periodic reporting? a. All companies are required to have a fiscal year that ends on December 31. b. The issuance of frequent periodic financial reports reduces the need for accountants to make estimates and judgments. c. Only large businesses prepare periodic financial statements. d. Some financial reports may be prepared on a daily basis. e. The Securities and Exchange Commission (SEC) requires all publicly traded companies in the United States to file monthly financial statements." PE 4-2 Periodic Reporting LO1 "Regarding periodic reporting, which of the following statements is not correct? a. Frequent periodic reporting is helpful for providing timely information; b. Typical fiscal year starts at January 1 and ends at December 31 of the same year; c. Periodic reporting requires correct recognition of revenue in an accounting period; d. Because of the going concern assumption, periodic reporting is not necessary." PE 4-3 Matching Principle LO1 "Which of the following requires that expenses should be matched and recognized in the same period as the related revenue? a. Cost principle b. Going concern assumption c. Matching principle d. Separate entity concept e. Cash basis"| PE 4-1 | Periodic Reporting | | :--- | :--- | | LO1 | Which one of the following statements is true with respect to periodic reporting? <br> a. All companies are required to have a fiscal year that ends on December 31. <br> b. The issuance of frequent periodic financial reports reduces the need for accountants to make estimates and judgments. <br> c. Only large businesses prepare periodic financial statements. <br> d. Some financial reports may be prepared on a daily basis. <br> e. The Securities and Exchange Commission (SEC) requires all publicly traded companies in the United States to file monthly financial statements. | | PE 4-2 | Periodic Reporting | | LO1 | Regarding periodic reporting, which of the following statements is not correct? <br> a. Frequent periodic reporting is helpful for providing timely information; <br> b. Typical fiscal year starts at January 1 and ends at December 31 of the same year; <br> c. Periodic reporting requires correct recognition of revenue in an accounting period; <br> d. Because of the going concern assumption, periodic reporting is not necessary. | | PE 4-3 | Matching Principle | | LO1 | Which of the following requires that expenses should be matched and recognized in the same period as the related revenue? <br> a. Cost principle <br> b. Going concern assumption <br> c. Matching principle <br> d. Separate entity concept <br> e. Cash basis |
PE 4-4 現金基礎會計Cash-Basis Accounting
LO1 一家草坪護理公司於 2022 年 1 月 1 日開始營業。公司向客戶開立了 $ 135 , 000 $ 135 , 000 $135,000\$ 135,000 的帳單,為 2022 年完成的草坪護理服務。到 12 月 31 日,公司已從客戶收到 $ 92 , 000 $ 92 , 000 $92,000\$ 92,000 現金,預計 $ 43 , 000 $ 43 , 000 $43,000\$ 43,000 餘額將於 2023 年收回。2022 年期間,公司支付了 $ 73 , 000 $ 73 , 000 $73,000\$ 73,000 現金作為各項費用。至 12 月 31 日,公司仍欠 $ 41 , 000 $ 41 , 000 $41,000\$ 41,000 未支付現金的額外費用,這些費用將於 2023 年 1 月支付。公司應報告 2022 年的收入(或損失)為多少?注意:公司使用現金基礎會計計算收入。
A lawn care company started business on January 1, 2022. The company billed clients $ 135 , 000 $ 135 , 000 $135,000\$ 135,000 for lawn care services completed in 2022. By December 31, the company had received $ 92 , 000 $ 92 , 000 $92,000\$ 92,000 cash from customers, with the $ 43 , 000 $ 43 , 000 $43,000\$ 43,000 balance expected to be collected in 2023. During 2022, the company paid $ 73 , 000 $ 73 , 000 $73,000\$ 73,000 cash for various expenses. At December 31, the company still owed $ 41 , 000 $ 41 , 000 $41,000\$ 41,000 for additional expenses incurred that have not yet been paid in cash. These expenses will be paid during January 2023. How much income (or loss) should the company report for 2022? Note: The company computes income using cash-basis accounting.
PE 4-5 權責發生制會計
Accrual-Basis Accounting
LO1 參考 PE 4-4。假設公司使用權責發生制會計,計算 2022 年的收入(或損失)。
Refer to PE 4-4. Compute income (or loss) for 2022 assuming that the company uses accrual-basis accounting.
PE 4-6 未入帳應收款:原始分錄
Unrecorded Receivable: Original Entry
LO2 Greg 經營一家規模相當大的報紙投遞服務。每個月的最後一天,Greg 會收到報社寄來的報表,詳細列出當月他從投遞報紙中賺取的金額。
Greg operates a sizeable newspaper delivery service. On the last day of each month, Greg receives a statement from the newspaper publisher detailing how much money Greg earned that month from delivering papers.
隔月的第 10 天,Greg 會收到前一個月投遞報紙的現金。12 月 10 日,Greg 收到 $ 12 , 300 $ 12 , 300 $12,300\$ 12,300 現金,為 11 月份的投遞服務所賺取。請在 Greg 的帳簿上於 12 月 10 日做出必要的分錄,以記錄收到這筆現金,假設 Greg 在 11 月底未做任何調整分錄。
On the 10th day of the following month, Greg receives the cash for the preceding month's deliveries. On December 10, Greg received $ 12 , 300 $ 12 , 300 $12,300\$ 12,300 cash for deliveries made in November. Make the journal entry necessary on Greg's books on December 10 to record the receipt of this cash, assuming that Greg did not make any adjusting entry as of the end of November.
PE 4-7 LO2 未記錄應收款:調整分錄
Unrecorded Receivable: Adjusting Entry
參考 PE 4-6。12 月 31 日,Greg 收到報社寄來的對帳單,通知他 12 月份的送報服務已賺得 $ 13 , 700 $ 13 , 700 $13,700\$ 13,700 。由於 12 月 31 日是 Greg 的會計年度結束日,他會在此時做調整分錄。請在 Greg 的帳簿上做出以下必要的調整分錄:
Refer to PE 4-6. On December 31, Greg received a statement from the newspaper publisher notifying him that he had earned $ 13 , 700 $ 13 , 700 $13,700\$ 13,700 for his December deliveries. Because December 31 is the end of Greg's fiscal year, he makes adjusting entries at that time. Make the following adjusting journal entries necessary on Greg's books:
PE 4-8 未記錄負債:原始分錄
Unrecorded Liability: Original Entry
LO2 5 月 1 日,公司向 Ceita 銀行借款 50,000 美元。該貸款期限為五年,年利率為 12 % 12 % 12%12 \% 。貸款利息每年於 4 月 30 日以現金支付;50,000 美元的貸款本金將於五年後一次償還。請在公司帳簿上做出必要的分錄,以記錄 5 月 1 日收到此貸款。
On May 1, the company borrowed $50,000 from Bank of Ceita. The loan is for five years and bears an annual interest rate of 12 % 12 % 12%12 \%. Interest on the loan is to be paid in cash each year on April 30; the $50,000 loan amount is to be repaid in full after five years. Make the journal entry necessary on the company's books to record the receipt of this loan on May 1.
PE 4-9 LO2 未記錄負債:調整分錄
Unrecorded Liability: Adjusting Entry
請參考 PE 4-8。
Refer to PE 4-8.
1. 於 12 月 31 日,針對貸款在公司帳簿上做出必要的調整分錄。
1. Make the adjusting entry necessary on the company's books with respect to the loan on December 31.
2. 於次年 4 月 30 日,於公司帳簿上做出必要的分錄,以記錄貸款第一年的利息支付。注意:在做此分錄時,別忘了 12 月 31 日所做的調整分錄。
2. Make the journal entry necessary on the company's books on the following April 30 to record payment of interest for the first year of the loan. Note: When making this entry, don't forget the adjusting entry that was made on December 31.
PE 4-10 LO2
預付費用:原始分錄 8 月 1 日,公司支付現金 86,400 元購買一份為期四年的保險單。該保單自 8 月 1 日起生效。請於公司帳簿上做出必要的分錄,以記錄 8 月 1 日的保險付款。
Prepaid Expense: Original Entry
On August 1, the company paid $86,400 cash for a four-year insurance policy. The policy went into effect on August 1. Make the journal entry necessary on the company's books to record the payment for the insurance on August 1.
Prepaid Expense: Original Entry On August 1, the company paid $86,400 cash for a four-year insurance policy. The policy went into effect on August 1. Make the journal entry necessary on the company's books to record the payment for the insurance on August 1.| Prepaid Expense: Original Entry | | :--- | | On August 1, the company paid $86,400 cash for a four-year insurance policy. The policy went into effect on August 1. Make the journal entry necessary on the company's books to record the payment for the insurance on August 1. |
PE 4-11 學習目標 2PE 4-11 LO2 預付費用:調整分錄
Prepaid Expense: Adjusting Entry
參考 PE 4-10。
Refer to PE 4-10.
1. 就該保險單,於 12 月 31 日於公司帳簿上做出必要的調整分錄。
1. Make the adjusting entry necessary on the company's books on December 31 with respect to this insurance policy.
2. 計算預付保險費帳戶的期末餘額。假設年初的餘額為 $ 0 $ 0 $0\$ 0
2. Compute the ending balance in the prepaid insurance account. Assume that the balance as of the beginning of the year was $ 0 $ 0 $0\$ 0.
PE 4-4 Cash-Basis Accounting LO1 A lawn care company started business on January 1, 2022. The company billed clients $135,000 for lawn care services completed in 2022. By December 31, the company had received $92,000 cash from customers, with the $43,000 balance expected to be collected in 2023. During 2022, the company paid $73,000 cash for various expenses. At December 31, the company still owed $41,000 for additional expenses incurred that have not yet been paid in cash. These expenses will be paid during January 2023. How much income (or loss) should the company report for 2022? Note: The company computes income using cash-basis accounting. PE 4-5 Accrual-Basis Accounting LO1 Refer to PE 4-4. Compute income (or loss) for 2022 assuming that the company uses accrual-basis accounting. PE 4-6 Unrecorded Receivable: Original Entry LO2 Greg operates a sizeable newspaper delivery service. On the last day of each month, Greg receives a statement from the newspaper publisher detailing how much money Greg earned that month from delivering papers. On the 10th day of the following month, Greg receives the cash for the preceding month's deliveries. On December 10, Greg received $12,300 cash for deliveries made in November. Make the journal entry necessary on Greg's books on December 10 to record the receipt of this cash, assuming that Greg did not make any adjusting entry as of the end of November. PE 4-7 LO2 Unrecorded Receivable: Adjusting Entry Refer to PE 4-6. On December 31, Greg received a statement from the newspaper publisher notifying him that he had earned $13,700 for his December deliveries. Because December 31 is the end of Greg's fiscal year, he makes adjusting entries at that time. Make the following adjusting journal entries necessary on Greg's books: PE 4-8 Unrecorded Liability: Original Entry LO2 On May 1, the company borrowed $50,000 from Bank of Ceita. The loan is for five years and bears an annual interest rate of 12%. Interest on the loan is to be paid in cash each year on April 30; the $50,000 loan amount is to be repaid in full after five years. Make the journal entry necessary on the company's books to record the receipt of this loan on May 1. PE 4-9 LO2 Unrecorded Liability: Adjusting Entry Refer to PE 4-8. 1. Make the adjusting entry necessary on the company's books with respect to the loan on December 31. 2. Make the journal entry necessary on the company's books on the following April 30 to record payment of interest for the first year of the loan. Note: When making this entry, don't forget the adjusting entry that was made on December 31. PE 4-10 LO2 "Prepaid Expense: Original Entry On August 1, the company paid $86,400 cash for a four-year insurance policy. The policy went into effect on August 1. Make the journal entry necessary on the company's books to record the payment for the insurance on August 1." PE 4-11 LO2 Prepaid Expense: Adjusting Entry Refer to PE 4-10. 1. Make the adjusting entry necessary on the company's books on December 31 with respect to this insurance policy. 2. Compute the ending balance in the prepaid insurance account. Assume that the balance as of the beginning of the year was $0.| PE 4-4 | Cash-Basis Accounting | | :--- | :--- | | LO1 | A lawn care company started business on January 1, 2022. The company billed clients $\$ 135,000$ for lawn care services completed in 2022. By December 31, the company had received $\$ 92,000$ cash from customers, with the $\$ 43,000$ balance expected to be collected in 2023. During 2022, the company paid $\$ 73,000$ cash for various expenses. At December 31, the company still owed $\$ 41,000$ for additional expenses incurred that have not yet been paid in cash. These expenses will be paid during January 2023. How much income (or loss) should the company report for 2022? Note: The company computes income using cash-basis accounting. | | PE 4-5 | Accrual-Basis Accounting | | LO1 | Refer to PE 4-4. Compute income (or loss) for 2022 assuming that the company uses accrual-basis accounting. | | PE 4-6 | Unrecorded Receivable: Original Entry | | LO2 | Greg operates a sizeable newspaper delivery service. On the last day of each month, Greg receives a statement from the newspaper publisher detailing how much money Greg earned that month from delivering papers. On the 10th day of the following month, Greg receives the cash for the preceding month's deliveries. On December 10, Greg received $\$ 12,300$ cash for deliveries made in November. Make the journal entry necessary on Greg's books on December 10 to record the receipt of this cash, assuming that Greg did not make any adjusting entry as of the end of November. | | PE 4-7 LO2 | Unrecorded Receivable: Adjusting Entry | | | Refer to PE 4-6. On December 31, Greg received a statement from the newspaper publisher notifying him that he had earned $\$ 13,700$ for his December deliveries. Because December 31 is the end of Greg's fiscal year, he makes adjusting entries at that time. Make the following adjusting journal entries necessary on Greg's books: | | PE 4-8 | Unrecorded Liability: Original Entry | | LO2 | On May 1, the company borrowed $50,000 from Bank of Ceita. The loan is for five years and bears an annual interest rate of $12 \%$. Interest on the loan is to be paid in cash each year on April 30; the $50,000 loan amount is to be repaid in full after five years. Make the journal entry necessary on the company's books to record the receipt of this loan on May 1. | | PE 4-9 LO2 | Unrecorded Liability: Adjusting Entry | | | Refer to PE 4-8. | | | 1. Make the adjusting entry necessary on the company's books with respect to the loan on December 31. | | | 2. Make the journal entry necessary on the company's books on the following April 30 to record payment of interest for the first year of the loan. Note: When making this entry, don't forget the adjusting entry that was made on December 31. | | | | | PE 4-10 LO2 | Prepaid Expense: Original Entry <br> On August 1, the company paid $86,400 cash for a four-year insurance policy. The policy went into effect on August 1. Make the journal entry necessary on the company's books to record the payment for the insurance on August 1. | | PE 4-11 LO2 | Prepaid Expense: Adjusting Entry | | | Refer to PE 4-10. | | | 1. Make the adjusting entry necessary on the company's books on December 31 with respect to this insurance policy. | | | 2. Compute the ending balance in the prepaid insurance account. Assume that the balance as of the beginning of the year was $\$ 0$. |
PE 4-12 LO2 預收收入:原始分錄 公司為客戶提供保全服務。4 月 1 日,公司收到一筆 27 萬元現金,作為三年期保全合約的款項。該合約自 4 月 1 日起生效。
Unearned Revenue: Original Entry The company provides security services to its clients. On April 1, the company received $270,000 cash for a three-year security contract. The contract went into effect on April 1.
請於公司帳簿上做出必要的分錄,以記錄 4 月 1 日收到合約款項的交易。
Make the journal entry necessary on the company's books to record the receipt of the payment for the contract on April 1.
PE 4-13 LO2
預收收入:調整分錄 參考 PE 4-12。 1. 請於 12 月 31 日於公司帳簿上做出與此保全合約相關的調整分錄。 2. 計算預收保全收入帳戶的期末餘額。假設年初餘額為 $ 0 $ 0 $0\$ 0
Unearned Revenue: Adjusting Entry
Refer to PE 4-12.
1. Make the adjusting entry necessary on the company's books on December 31 with respect to this security contract.
2. Compute the ending balance in the unearned security revenue account. Assume that the balance as of the beginning of the year was $ 0 $ 0 $0\$ 0.
Unearned Revenue: Adjusting Entry Refer to PE 4-12. 1. Make the adjusting entry necessary on the company's books on December 31 with respect to this security contract. 2. Compute the ending balance in the unearned security revenue account. Assume that the balance as of the beginning of the year was $0.| Unearned Revenue: Adjusting Entry | | :--- | | Refer to PE 4-12. | | 1. Make the adjusting entry necessary on the company's books on December 31 with respect to this security contract. | | 2. Compute the ending balance in the unearned security revenue account. Assume that the balance as of the beginning of the year was $\$ 0$. |
PE 4-14 LO2
Wages Payable: Adjusting Entry and Subsequent Payment
The company pays its employees at the end of Friday for work done during that five-day workweek. Total wages for a week are $ 13 , 500 $ 13 , 500 $13,500\$ 13,500. In the current year, December 31 occurred on a Tuesday.
1. Make the adjusting entry necessary on the company's books on December 31 with respect to unpaid employee wages.
應付薪資:調整分錄及後續支付 公司於每週五結束時支付員工該五天工作週的工資。每週總薪資為 $ 13 , 500 $ 13 , 500 $13,500\$ 13,500 。本年度 12 月 31 日為星期二。1. 於 12 月 31 日,針對未支付的員工薪資,於公司帳簿上做出必要的調整分錄。2. 於次年 1 月 3 日星期五,做出現金支付該週薪資的分錄。忽略新年假期,並假設員工每個工作日皆有工作。
2. Make the journal entry necessary on Friday, January 3, of the following year to record the cash payment of wages for the week. Ignore the New Year's holiday season and assume that employees worked each of the five days.
注意:做此分錄時,別忘了 12 月 31 日所做的調整分錄。
Note: When making this entry, don't forget the adjusting entry that was made on December 31.
Wages Payable: Adjusting Entry and Subsequent Payment The company pays its employees at the end of Friday for work done during that five-day workweek. Total wages for a week are $13,500. In the current year, December 31 occurred on a Tuesday. 1. Make the adjusting entry necessary on the company's books on December 31 with respect to unpaid employee wages. 2. Make the journal entry necessary on Friday, January 3, of the following year to record the cash payment of wages for the week. Ignore the New Year's holiday season and assume that employees worked each of the five days. Note: When making this entry, don't forget the adjusting entry that was made on December 31.| Wages Payable: Adjusting Entry and Subsequent Payment | | :--- | | The company pays its employees at the end of Friday for work done during that five-day workweek. Total wages for a week are $\$ 13,500$. In the current year, December 31 occurred on a Tuesday. | | 1. Make the adjusting entry necessary on the company's books on December 31 with respect to unpaid employee wages. | | 2. Make the journal entry necessary on Friday, January 3, of the following year to record the cash payment of wages for the week. Ignore the New Year's holiday season and assume that employees worked each of the five days. Note: When making this entry, don't forget the adjusting entry that was made on December 31. |
PE 4-15 LO2
文具用品:原始購買及調整分錄 1 月 1 日,公司擁有成本為 6,400 美元的辦公文具。3 月 23 日,公司以現金購買了額外成本為 $ 9 , 000 $ 9 , 000 $9,000\$ 9,000 的辦公文具。12 月 31 日,實地盤點發現剩餘文具成本為 $ 2 , 900 $ 2 , 900 $2,900\$ 2,900 。 1. 請於 3 月 23 日於公司帳簿中做出記錄購買辦公文具的分錄。 2. 請於 12 月 31 日做出與辦公文具相關的調整分錄。
Supplies: Original Purchase and Adjusting Entry
On January 1, the company had office supplies costing $6,400. On March 23, the company bought additional office supplies costing $ 9 , 000 $ 9 , 000 $9,000\$ 9,000. The company paid cash. On December 31, a physical count of office supplies revealed that supplies costing $ 2 , 900 $ 2 , 900 $2,900\$ 2,900 remained.
1. Make the journal entry necessary on the company's books on March 23 to record the purchase of office supplies.
2. Make the adjusting entry necessary on December 31 with respect to office supplies.
Supplies: Original Purchase and Adjusting Entry On January 1, the company had office supplies costing $6,400. On March 23, the company bought additional office supplies costing $9,000. The company paid cash. On December 31, a physical count of office supplies revealed that supplies costing $2,900 remained. 1. Make the journal entry necessary on the company's books on March 23 to record the purchase of office supplies. 2. Make the adjusting entry necessary on December 31 with respect to office supplies.| Supplies: Original Purchase and Adjusting Entry | | :--- | | On January 1, the company had office supplies costing $6,400. On March 23, the company bought additional office supplies costing $\$ 9,000$. The company paid cash. On December 31, a physical count of office supplies revealed that supplies costing $\$ 2,900$ remained. | | 1. Make the journal entry necessary on the company's books on March 23 to record the purchase of office supplies. | | 2. Make the adjusting entry necessary on December 31 with respect to office supplies. |
PE 4-16 LO3
編製調整後試算表 在進行任何調整分錄之前,公司於 12 月 31 日編製了以下試算表:
Preparing an Adjusted Trial Balance
Before any adjusting entries were made, the company prepared the following trial balance as of December 31:
Preparing an Adjusted Trial Balance Before any adjusting entries were made, the company prepared the following trial balance as of December 31:| Preparing an Adjusted Trial Balance | | :--- | | Before any adjusting entries were made, the company prepared the following trial balance as of December 31: |
借方Debit
現金.............................................................. .. . . . .
Cash.............................................................. .. . . . .
應收票據Notes Receivable
預付租金Prepaid Rent
土地Land
應付帳款Accounts Payable
未賺取費用收入Unearned Fee Revenue
股本Capital Stock
保留盈餘Retained Earnings
股利。Dividends.
費用收入Fee Revenue
工資費用Wages Expense
公用事業費用Utilities Expense
合計Totals
PE 4-12 LO2 Unearned Revenue: Original Entry The company provides security services to its clients. On April 1, the company received $270,000 cash for a three-year security contract. The contract went into effect on April 1. Make the journal entry necessary on the company's books to record the receipt of the payment for the contract on April 1. PE 4-13 LO2 "Unearned Revenue: Adjusting Entry Refer to PE 4-12. 1. Make the adjusting entry necessary on the company's books on December 31 with respect to this security contract. 2. Compute the ending balance in the unearned security revenue account. Assume that the balance as of the beginning of the year was $0." PE 4-14 LO2 "Wages Payable: Adjusting Entry and Subsequent Payment The company pays its employees at the end of Friday for work done during that five-day workweek. Total wages for a week are $13,500. In the current year, December 31 occurred on a Tuesday. 1. Make the adjusting entry necessary on the company's books on December 31 with respect to unpaid employee wages. 2. Make the journal entry necessary on Friday, January 3, of the following year to record the cash payment of wages for the week. Ignore the New Year's holiday season and assume that employees worked each of the five days. Note: When making this entry, don't forget the adjusting entry that was made on December 31." PE 4-15 LO2 "Supplies: Original Purchase and Adjusting Entry On January 1, the company had office supplies costing $6,400. On March 23, the company bought additional office supplies costing $9,000. The company paid cash. On December 31, a physical count of office supplies revealed that supplies costing $2,900 remained. 1. Make the journal entry necessary on the company's books on March 23 to record the purchase of office supplies. 2. Make the adjusting entry necessary on December 31 with respect to office supplies." PE 4-16 LO3 "Preparing an Adjusted Trial Balance Before any adjusting entries were made, the company prepared the following trial balance as of December 31:" Debit Cash.............................................................. .. . . . . Notes Receivable Prepaid Rent Land Accounts Payable Unearned Fee Revenue Capital Stock Retained Earnings Dividends. Fee Revenue Wages Expense Utilities Expense Totals| | | | :--- | :--- | | PE 4-12 LO2 | Unearned Revenue: Original Entry The company provides security services to its clients. On April 1, the company received $270,000 cash for a three-year security contract. The contract went into effect on April 1. Make the journal entry necessary on the company's books to record the receipt of the payment for the contract on April 1. | | PE 4-13 LO2 | Unearned Revenue: Adjusting Entry <br> Refer to PE 4-12. <br> 1. Make the adjusting entry necessary on the company's books on December 31 with respect to this security contract. <br> 2. Compute the ending balance in the unearned security revenue account. Assume that the balance as of the beginning of the year was $\$ 0$. | | PE 4-14 LO2 | Wages Payable: Adjusting Entry and Subsequent Payment <br> The company pays its employees at the end of Friday for work done during that five-day workweek. Total wages for a week are $\$ 13,500$. In the current year, December 31 occurred on a Tuesday. <br> 1. Make the adjusting entry necessary on the company's books on December 31 with respect to unpaid employee wages. <br> 2. Make the journal entry necessary on Friday, January 3, of the following year to record the cash payment of wages for the week. Ignore the New Year's holiday season and assume that employees worked each of the five days. Note: When making this entry, don't forget the adjusting entry that was made on December 31. | | PE 4-15 LO2 | Supplies: Original Purchase and Adjusting Entry <br> On January 1, the company had office supplies costing $6,400. On March 23, the company bought additional office supplies costing $\$ 9,000$. The company paid cash. On December 31, a physical count of office supplies revealed that supplies costing $\$ 2,900$ remained. <br> 1. Make the journal entry necessary on the company's books on March 23 to record the purchase of office supplies. <br> 2. Make the adjusting entry necessary on December 31 with respect to office supplies. | | PE 4-16 LO3 | Preparing an Adjusted Trial Balance <br> Before any adjusting entries were made, the company prepared the following trial balance as of December 31: | | | Debit | | | Cash.............................................................. .. . . . . | | | Notes Receivable | | | Prepaid Rent | | | Land | | | Accounts Payable | | | Unearned Fee Revenue | | | Capital Stock | | | Retained Earnings | | | Dividends. | | | Fee Revenue | | | Wages Expense | | | Utilities Expense | | | Totals |
為了進行調整分錄,已彙整以下資訊:
In order to make the adjusting entries, the following information has been assembled:
a. 本票於 6 月 1 日簽發。本票的年利率為 11 % 11 % 11%11 \% 。利息每年於 5 月 31 日收取;因此,尚未收到任何利息。
a. The notes receivable were issued on June 1. The annual interest rate on the notes is 11 % 11 % 11%11 \%. Interest is to be received each year on May 31; accordingly, no interest has been received.
b. 預收費用代表於 2 月 1 日提前收到的現金。此 $ 225 , 000 $ 225 , 000 $225,000\$ 225,000 與一份於 2 月 1 日開始的三年合約有關。預期費用將在三年合約期間平均認列。截至 12 月 31 日,尚未就此合約認列任何收入。
b. The unearned fee revenue represents cash received in advance on February 1. This $ 225 , 000 $ 225 , 000 $225,000\$ 225,000 relates to a three-year contract which began on February 1. It is expected that the fees will be earned evenly over the three-year contract period. As of December 31, no revenue had yet been recognized on this contract.
c. 預付租金代表於 10 月 1 日提前支付的現金。此 192,000 美元與一份於 10 月 1 日開始的五年租賃協議有關。截至 12 月 31 日,尚未就此租賃協議認列任何費用。
c. The prepaid rent represents cash paid in advance on October 1. This $192,000 relates to a fiveyear rental agreement that began on October 1. As of December 31, no expense had yet been recognized in association with this rental agreement.
d. 截至 12 月 31 日,未支付(且未入帳)的工資總計為 $ 17 , 000 $ 17 , 000 $17,000\$ 17,000
d. As of December 31, unpaid (and unrecorded) wages totaled $ 17 , 000 $ 17 , 000 $17,000\$ 17,000.
  1. 請準備必要的調整分錄。
    Prepare the necessary adjusting journal entries.
  2. 編製調整後試算表。
    Prepare an adjusted trial balance.
練習題 4-17PE 4-17 使用調整後試算表編製綜合損益表
Using an Adjusted Trial Balance to Prepare a Statement of Comprehensive Income
LO3 參考練習題 4-16。使用第(2)部分編製的調整後試算表,編製本年度綜合損益表。
Refer to PE 4-16. Using the adjusted trial balance prepared in part (2), prepare a statement of comprehensive income for the year.
PE 4-18 使用調整後試算表編製資產負債表
Using an Adjusted Trial Balance to Prepare a Balance Sheet
LO3 參考 PE 4-16。使用第(2)部分編製的調整後試算表,編製年終資產負債表。注意:期末保留盈餘餘額等於期初餘額加上淨利金額減去股利金額。
Refer to PE 4-16. Using the adjusted trial balance prepared in part (2), prepare a balance sheet as of the end of the year. Note: The ending retained earnings balance is equal to the beginning balance plus the amount of net income less the amount of dividends.
PE 4-19 調整分錄與審計
Adjusting Entries and the Audit
LO3 考慮審計師對公司調整分錄的審查。對於下列哪一項,審計師需對未列入會計帳簿的項目進行查核?
Consider the auditor's review of a company's adjusting entries. For which one of the following would a concerned auditor be required to make a search of items not included in the accounting records?
a. 資產高估a. Overstated assets
b. 負債高估
b. Overstated liabilities
c. 資產低估c. Understated assets
d. 負債低估
d. Understated liabilities
PE 4-20 結帳分錄:收入
Closing Entries: Revenues
LO4 以下是各帳戶及其期末餘額清單。
Below is a list of accounts with corresponding ending balances.
PE 4-17 Using an Adjusted Trial Balance to Prepare a Statement of Comprehensive Income LO3 Refer to PE 4-16. Using the adjusted trial balance prepared in part (2), prepare a statement of comprehensive income for the year. PE 4-18 Using an Adjusted Trial Balance to Prepare a Balance Sheet LO3 Refer to PE 4-16. Using the adjusted trial balance prepared in part (2), prepare a balance sheet as of the end of the year. Note: The ending retained earnings balance is equal to the beginning balance plus the amount of net income less the amount of dividends. PE 4-19 Adjusting Entries and the Audit LO3 Consider the auditor's review of a company's adjusting entries. For which one of the following would a concerned auditor be required to make a search of items not included in the accounting records? a. Overstated assets b. Overstated liabilities c. Understated assets d. Understated liabilities PE 4-20 Closing Entries: Revenues LO4 Below is a list of accounts with corresponding ending balances.| PE 4-17 | Using an Adjusted Trial Balance to Prepare a Statement of Comprehensive Income | | :--- | :--- | | LO3 | Refer to PE 4-16. Using the adjusted trial balance prepared in part (2), prepare a statement of comprehensive income for the year. | | PE 4-18 | Using an Adjusted Trial Balance to Prepare a Balance Sheet | | LO3 | Refer to PE 4-16. Using the adjusted trial balance prepared in part (2), prepare a balance sheet as of the end of the year. Note: The ending retained earnings balance is equal to the beginning balance plus the amount of net income less the amount of dividends. | | PE 4-19 | Adjusting Entries and the Audit | | LO3 | Consider the auditor's review of a company's adjusting entries. For which one of the following would a concerned auditor be required to make a search of items not included in the accounting records? | | | a. Overstated assets | | | b. Overstated liabilities | | | c. Understated assets | | | d. Understated liabilities | | PE 4-20 | Closing Entries: Revenues | | LO4 | Below is a list of accounts with corresponding ending balances. |
帳戶Account 帳戶餘額Account Balance
a. 預付保險費Prepaid Insurance $ 3 , 500 $ 3 , 500 $3,500\$ 3,500
b. 現金Cash 1,650
c. 服務收入Service Revenue 6,000
d. 保留盈餘Retained Earnings 5,300
Account Account Balance a. Prepaid Insurance $3,500 b. Cash 1,650 c. Service Revenue 6,000 d. Retained Earnings 5,300| | Account | Account Balance | | :--- | :--- | :---: | | a. | Prepaid Insurance | $\$ 3,500$ | | b. | Cash | 1,650 | | c. | Service Revenue | 6,000 | | d. | Retained Earnings | 5,300 |
帳戶Account 帳戶餘額Account Balance
e. 應付帳款Accounts Payable $ 2 , 300 $ 2 , 300 $2,300\$ 2,300
f. 股本Capital Stock 1,000
g. 利息收入Interest Revenue 100
Account Account Balance e. Accounts Payable $2,300 f. Capital Stock 1,000 g. Interest Revenue 100| | Account | Account Balance | | :--- | :--- | :---: | | e. | Accounts Payable | $\$ 2,300$ | | f. | Capital Stock | 1,000 | | g. | Interest Revenue | 100 |
編製一筆摘要分錄,以結束年底應結帳的帳戶。
Prepare one summary entry to close those accounts that should be closed at the end of the year.
PE 4-21 學習目標 4PE 4-21 LO4 結帳分錄:費用
Closing Entries: Expenses
以下是帳戶及其相應的 e 列表
Below is a list of accounts with corresponding e
帳戶Account 帳戶餘額Account Balance
a. 保險費用Insurance Expense $1,300
b. 現金Cash 7,500
c. 應收帳款Accounts Receivable 3,500
d. 廣告費用Advertising Expense 2,500
PE 4-21 LO4 Closing Entries: Expenses Below is a list of accounts with corresponding e Account Account Balance a. Insurance Expense $1,300 b. Cash 7,500 c. Accounts Receivable 3,500 d. Advertising Expense 2,500| PE 4-21 LO4 | Closing Entries: Expenses | | | | :--- | :--- | :--- | :--- | | | Below is a list of accounts with corresponding e | | | | | | Account | Account Balance | | | a. | Insurance Expense | $1,300 | | | b. | Cash | 7,500 | | | c. | Accounts Receivable | 3,500 | | | d. | Advertising Expense | 2,500 |
帳戶Account 帳戶餘額Account Balance
e. 應付利息Interest Payable $ 1 , 500 $ 1 , 500 $1,500\$ 1,500
f. 土地Land 5,000
g. 應收利息Interest Receivable 500
Account Account Balance e. Interest Payable $1,500 f. Land 5,000 g. Interest Receivable 500| | Account | Account Balance | | :--- | :--- | :---: | | e. | Interest Payable | $\$ 1,500$ | | f. | Land | 5,000 | | g. | Interest Receivable | 500 |
編製一筆摘要分錄,以結清年底應結帳的帳戶。
Prepare one summary entry to close those accounts that should be closed at the end of the year.
PE 4-22 結帳後試算表,使用 PE 4-16 中報告的試算表即可。
PE 4-22 Post-Closing Trial Balance in PE 4-16; just use the reported trial balance.
PE 4-23 學習目標 4PE 4-23 LO4 結帳分錄:全部
Closing Entries: Everything
以下是帳戶及其相應期末餘額的清單。
Below is a list of accounts with corresponding ending balances.
帳戶Account 帳戶餘額Account Balance 帳戶Account 帳戶餘額Account Balance
a. 用品a. Supplies $1,800 f. 公用事業費用Utilities expense $3,200
b. 股利b. Dividends 1,200 g. 租金收入g. Rent Revenue 925
c. 服務收入c. Service Revenue 9,990 h. 保留盈餘(期初)
Retained Earnings (beginning)
1,500
d. 薪資費用d. Wages Expense 5,100
e. 現金e. Cash 1,900
1. 準備所有必要的分錄,以結束年終應結帳的帳戶。 2. 計算保留盈餘帳戶的期末餘額。
1. Prepare all entries necessary to close those accounts that should be closed at the end of the year.
2. Compute the ending balance in the retained earnings account.
1. Prepare all entries necessary to close those accounts that should be closed at the end of the year. 2. Compute the ending balance in the retained earnings account.| 1. Prepare all entries necessary to close those accounts that should be closed at the end of the year. | | :--- | | 2. Compute the ending balance in the retained earnings account. |
PE 4-24 LO4 結帳分錄:全部
Closing Entries: Everything
以下為 Fun 公司截至 12 月 31 日的調整後試算表。請編製結帳分錄。
Below is the adjusted trial balance of Fun Company as of December 31. Prepare the closing entries.
借方Debit 貸方Credit
現金Cash $ 543,000
應收帳款Accounts Receivable 500,000
預付保險費Prepaid Insurance 36,000
應付帳款Accounts Payable $350,000
應付薪資Salaries Payable 90,000
股本Capital Stock 400,000
保留盈餘Retained Earnings 98,000
服務收入Service Revenue 831,000
薪資費用Salaries Expense 400,000
租金費用Rent Expense 150,000
公用事業費用Utilities Expense 60,000
保險費用Insurance Expense 80,000
$1,769,000 $1,769,000
練習題 4-25PE 4-25 結帳後試算表
Post-Closing Trial Balance
LO4 參考練習題 4-24。編製截至 12 月 31 日 Fun 公司之結帳後試算表。
Refer to PE 4-24. Prepare the post-closing trial balance for Fun Company as of December 31.
PE 4-23 LO4 Closing Entries: Everything Below is a list of accounts with corresponding ending balances. Account Account Balance Account Account Balance a. Supplies $1,800 f. Utilities expense $3,200 b. Dividends 1,200 g. Rent Revenue 925 c. Service Revenue 9,990 h. Retained Earnings (beginning) 1,500 d. Wages Expense 5,100 e. Cash 1,900 "1. Prepare all entries necessary to close those accounts that should be closed at the end of the year. 2. Compute the ending balance in the retained earnings account." PE 4-24 LO4 Closing Entries: Everything Below is the adjusted trial balance of Fun Company as of December 31. Prepare the closing entries. Debit Credit Cash $ 543,000 Accounts Receivable 500,000 Prepaid Insurance 36,000 Accounts Payable $350,000 Salaries Payable 90,000 Capital Stock 400,000 Retained Earnings 98,000 Service Revenue 831,000 Salaries Expense 400,000 Rent Expense 150,000 Utilities Expense 60,000 Insurance Expense 80,000 $1,769,000 $1,769,000 PE 4-25 Post-Closing Trial Balance LO4 Refer to PE 4-24. Prepare the post-closing trial balance for Fun Company as of December 31. | PE 4-23 LO4 | Closing Entries: Everything | | | | | | :--- | :--- | :--- | :--- | :--- | :--- | | | Below is a list of accounts with corresponding ending balances. | | | | | | | Account | Account Balance | | Account | Account Balance | | | a. Supplies | $1,800 | f. | Utilities expense | $3,200 | | | b. Dividends | 1,200 | | g. Rent Revenue | 925 | | | c. Service Revenue | 9,990 | h. | Retained Earnings (beginning) | 1,500 | | | d. Wages Expense | 5,100 | | | | | | e. Cash | 1,900 | | | | | | 1. Prepare all entries necessary to close those accounts that should be closed at the end of the year. <br> 2. Compute the ending balance in the retained earnings account. | | | | | | PE 4-24 LO4 | Closing Entries: Everything | | | | | | | Below is the adjusted trial balance of Fun Company as of December 31. Prepare the closing entries. | | | | | | | | | | Debit | Credit | | | Cash | | | $ 543,000 | | | | Accounts Receivable | | | 500,000 | | | | Prepaid Insurance | | | 36,000 | | | | Accounts Payable | | | | $350,000 | | | Salaries Payable | | | | 90,000 | | | Capital Stock | | | | 400,000 | | | Retained Earnings | | | | 98,000 | | | Service Revenue | | | | 831,000 | | | Salaries Expense | | | 400,000 | | | | Rent Expense | | | 150,000 | | | | Utilities Expense | | | 60,000 | | | | Insurance Expense | | | 80,000 | | | | | | | $1,769,000 | $1,769,000 | | PE 4-25 | Post-Closing Trial Balance | | | | | | LO4 | Refer to PE 4-24. Prepare the post-closing trial balance for Fun Company as of December 31. | | | | |

練習題 Exercises

商店。以下資料取自公司的會計記錄:
store. The following data were obtained from the company’s accounting records:
提供給顧客的服務Services to customers $ 329 , 000 $ 329 , 000 $329,000\$ 329,000
來自客戶的收款
Collections from customers
150,560
儲蓄利息收入及已收利息
Interest earned and received on savings
帳戶accounts 3,500
年終應付員工工資
Wages owed to employees at year-end
3,500
支付給員工的工資
Wages paid to employees
78,000
Services to customers $329,000 Collections from customers 150,560 Interest earned and received on savings accounts 3,500 Wages owed to employees at year-end 3,500 Wages paid to employees 78,000| Services to customers | $\$ 329,000$ | | :--- | ---: | | Collections from customers | 150,560 | | Interest earned and received on savings | | | accounts | 3,500 | | Wages owed to employees at year-end | 3,500 | | Wages paid to employees | 78,000 |
應付的水電費帳單:下個月支付
Utility bill owed: to be paid next month
$ 1 , 750 $ 1 , 750 $1,750\$ 1,750
12 / 31 12 / 31 12//3112 / 31 應付的貸款利息,將於明年三月支付
Interest due at 12 / 31 12 / 31 12//3112 / 31 on loan to be paid
in March of next year
Interest due at 12//31 on loan to be paid in March of next year| Interest due at $12 / 31$ on loan to be paid | | :--- | | in March of next year |
2,400
支付一年半的金額
Amount paid for one and one-half years'
租金,自 2022 年 1 月 1 日起
rent, beginning Jan. 1,2022
36,000
年終應付所得稅
Income taxes owed at year-end
7,000
Utility bill owed: to be paid next month $1,750 "Interest due at 12//31 on loan to be paid in March of next year" 2,400 Amount paid for one and one-half years' rent, beginning Jan. 1,2022 36,000 Income taxes owed at year-end 7,000| Utility bill owed: to be paid next month | $\$ 1,750$ | | :--- | ---: | | Interest due at $12 / 31$ on loan to be paid <br> in March of next year | 2,400 | | Amount paid for one and one-half years' | | | rent, beginning Jan. 1,2022 | 36,000 | | Income taxes owed at year-end | 7,000 |
  1. 根據(a)現金基礎會計和(b)權責發生制會計,Ryan 應該報告截至 2022 年 12 月 31 日的年度淨利(損)多少?
    How much net income (loss) should Ryan report for the year ended December 31, 2022, according to (a) cash-basis accounting and (b) accrual-basis accounting?
  2. 哪一種會計基礎能提供 Ryan 較佳的營運成果衡量?
    Which basis of accounting provides the better measure of operating results for Ryan?
E 4-2 LO1 報告收入:現金制與權責發生制會計
Reporting Income: Cash versus Accrual Accounting
2022 年 12 月 31 日,Daniel McGrath 完成了他新創事業的第一個營運年度。公司會計記錄中有以下資料:
On December 31, 2022, Daniel McGrath completed the first year of operations for his new business. The following data are available from the company's accounting records:
提供給顧客的服務Services to customers $265,000 應付水電費:將於下個月支付
Utility bill owed: to be paid next month
1,350
來自客戶的收款
Collections from customers
185,000 支付給員工的工資
Wages paid to employees
$71,000
儲蓄帳戶所賺取並收到的利息
Interest earned and received on savings accounts
1,100 年終應付給員工的工資
Wages owed to employees at year-end
3,500
於 1 月 1 日支付的一年半租金金額
Amount paid on January 1 for one and one-half years' rent
18,000 12 / 31 12 / 31 12//3112 / 31 到期的貸款利息,將於明年年中支付
Interest due at 12 / 31 12 / 31 12//3112 / 31 on a loan to be paid the middle of next year
950
E 4-2 LO1 Reporting Income: Cash versus Accrual Accounting On December 31, 2022, Daniel McGrath completed the first year of operations for his new business. The following data are available from the company's accounting records: Services to customers $265,000 Utility bill owed: to be paid next month 1,350 Collections from customers 185,000 Wages paid to employees $71,000 Interest earned and received on savings accounts 1,100 Wages owed to employees at year-end 3,500 Amount paid on January 1 for one and one-half years' rent 18,000 Interest due at 12//31 on a loan to be paid the middle of next year 950| E 4-2 LO1 | Reporting Income: Cash versus Accrual Accounting | | | | | :--- | :--- | :--- | :--- | :--- | | | On December 31, 2022, Daniel McGrath completed the first year of operations for his new business. The following data are available from the company's accounting records: | | | | | | Services to customers | $265,000 | Utility bill owed: to be paid next month | 1,350 | | | Collections from customers | 185,000 | Wages paid to employees | $71,000 | | | Interest earned and received on savings accounts | 1,100 | Wages owed to employees at year-end | 3,500 | | | Amount paid on January 1 for one and one-half years' rent | 18,000 | Interest due at $12 / 31$ on a loan to be paid the middle of next year | 950 |
  1. 根據 (a) 現金基礎會計及 (b) 應計基礎會計,Daniel 應報告截至 12 月 31 日止年度的淨收益(損失)為多少?
    How much net income (loss) should Daniel report for the year ended December 31 according to (a) cash-basis accounting and (b) accrual-basis accounting?
  2. 哪一種會計基礎能提供 Daniel 較佳的營運成果衡量?
    Which basis of accounting provides the better measure of operating results for Daniel?
E 4-3 識別會計概念
Identifying Accounting Concepts
學習目標 1LO 1 以下列出一系列會計概念,並附有這些概念的說明。
A list of accounting concepts is provided below, under which is a list of descriptions of the concepts.
學習目標 2LO 2 將描述與概念配對。
Match the description to the concept.
E 4-3 Identifying Accounting Concepts LO 1 A list of accounting concepts is provided below, under which is a list of descriptions of the concepts. LO 2 Match the description to the concept.| E 4-3 | Identifying Accounting Concepts | | :--- | :--- | | LO 1 | A list of accounting concepts is provided below, under which is a list of descriptions of the concepts. | | LO 2 | Match the description to the concept. |
  1. qquad\qquad 現金基礎會計
    qquad\qquad Cash-basis accounting
  2. qquad\qquad 應計基礎會計
    qquad\qquad Accrual-basis accounting
  3. qquad\qquad 配比原則 qquad\qquad Matching principle
  4. qquad\qquad 會計期間概念
    qquad\qquad Accounting period concept
    (a) 每月及每季時間期間。
    (a) Monthly and quarterly time periods.
    (b) 公司在收到現金時記錄收入,在支付現金時記錄費用。
    (b) Companies record revenues when they receive cash and record expenses when they pay cash.
    (c) 公司在符合特定條件時確認收入,並在費用發生時記錄費用,無論是否收到或支付現金。
    © Companies recognize revenue when certain criteria are satisfied and record expenses when they are incurred regardless of whether cash is received or paid.
    (d) 一個會計期間,長度為一年。
    (d) An accounting time period that is one year in length.
    (e) 會計師將企業的經濟生命劃分為人工的時間期間。
    (e) Accountants divide the economic life of a business into artificial time periods.
    (f) 應將費用(支出)與收益(收入)相匹配。
    (f) Efforts (expenses) should be matched with accomplishments (revenues).
E 4-4 需要調整分錄的帳戶分類
E 4-4 Classifications of Accounts Requiring Adjusting Entries
對於所列的每種類型的調整,請指出其在 2022 年 12 月 31 日是未記錄的應收款、未記錄的負債、未賺取的收入,還是預付費用。
For each type of adjustment listed, indicate whether it is an unrecorded receivable, an unrecorded liability, an unearned revenue, or a prepaid expense at December 31, 2022.
  1. 2022 年度的財產稅,但須於 2023 年才支付。
    Property taxes that are for the year 2022, but are not to be paid until 2023.
  2. 2022 年賺取但直到 2023 年才收取的租金收入。
    Rent revenue earned during 2022, but not collected until 2023.
  3. 2022 年 12 月員工賺取但直到 2023 年 1 月 5 日才支付的薪資。
    Salaries earned by employees in December 2022, but not to be paid until January 5, 2023.
  4. 2022 年 12 月從客戶收到的款項,該服務將於 2023 年 2 月才執行。
    A payment received from a customer in December 2022 for services that will not be performed until February 2023.
  5. 2022 年 12 月 29 日支付的保險費,涵蓋期間為 2023 年 1 月 1 日至 2023 年 12 月 31 日。
    An insurance premium paid on December 29, 2022, for the period January 1, 2023, to December 31, 2023.
  6. 2022 年 12 月以信用卡支付的汽油費用。帳單將於 2023 年 1 月 15 日收到。
    Gasoline charged on a credit card during December 2022. The bill will not be received until January 15, 2023.
  7. 2022 年持有的定期存款利息。利息將於 2023 年 1 月 7 日收到。
    Interest on a certificate of deposit held during 2022. The interest will not be received until January 7, 2023.
  8. 2022 年 12 月 15 日收到的倉儲空間租金押金。租賃期間為 2023 年 1 月 1 日至 2023 年 12 月 31 日。
    A deposit received on December 15, 2022, for rental of storage space. The rental period is from January 1, 2023, to December 31, 2023.

調整分錄:預付費用與遞延收入
Adjusting Entries: Prepaid Expenses and Unearned Revenues

Kearl Associates 是一家提供管理顧問服務的專業法人公司。該公司在記錄預付費用時,初始借記資產,記錄未賺取收入時,貸記負債。
Kearl Associates is a professional corporation providing management consulting services. The company initially debits assets in recording prepaid expenses and credits liabilities in recording unearned revenues.
請列出 Kearl 在每筆交易發生當日所使用的分錄。並準備 2022 年 12 月 31 日所需的調整分錄。
Give the entry that Kearl would use to record each of the following transactions on the date it occurred. Prepare the adjusting entries needed on December 31, 2022.
  1. 2022 年 7 月 1 日,公司支付了一筆三年期保險費 $ 5 , 400 $ 5 , 400 $5,400\$ 5,400 ,該保單自 2022 年 7 月 1 日生效,至 2025 年 6 月 30 日到期。
    On July 1,2022 , the company paid a three-year premium of $ 5 , 400 $ 5 , 400 $5,400\$ 5,400 on an insurance policy that is effective July 1, 2022, and expires June 30, 2025.
  2. 2022 年 2 月 1 日,Kearl 支付了 2022 年 2 月 1 日至 2023 年 1 月 31 日的財產稅,稅單金額為 $ 2 , 400 $ 2 , 400 $2,400\$ 2,400
    On February 1, 2022, Kearl paid its property taxes for the year February 1, 2022, to January 31, 2023. The tax bill was $ 2 , 400 $ 2 , 400 $2,400\$ 2,400.
  3. 2022 年 5 月 1 日,公司支付 360 美元,訂閱一本為期三年的廣告期刊。訂閱自 2022 年 5 月 1 日開始,至 2025 年 4 月 30 日到期。
    On May 1, 2022, the company paid $360 for a three-year subscription to an advertising journal. The subscription starts May 1, 2022, and expires April 30, 2025.
  4. Kearl 於 2022 年 9 月 15 日收到 $ 3 , 600 $ 3 , 600 $3,600\$ 3,600 ,作為回報,公司同意立即開始提供為期 18 個月的諮詢服務。
    Kearl received $ 3 , 600 $ 3 , 600 $3,600\$ 3,600 on September 15, 2022, in return for which the company agreed to provide consulting services for 18 months beginning immediately.
  5. Kearl 將部分辦公空間出租給 Davis Realty。Davis 於 2022 年 11 月 1 日支付 $ 900 $ 900 $900\$ 900 ,作為未來六個月的租金。
    Kearl rented part of its office space to Davis Realty. Davis paid $ 900 $ 900 $900\$ 900 on November 1, 2022, for the next six months’ rent.
  6. Kearl 借出 $ 80 , 000 $ 80 , 000 $80,000\$ 80,000 給一位客戶。該客戶於 11 月 1 日支付 $ 14 , 400 $ 14 , 400 $14,400\$ 14,400 ,此款項代表兩年的預付利息(2022 年 11 月 1 日至 2024 年 10 月 31 日)。
    Kearl loaned $ 80 , 000 $ 80 , 000 $80,000\$ 80,000 to a client. On November 1, the client paid $ 14 , 400 $ 14 , 400 $14,400\$ 14,400, which represents two years’ interest in advance (November 1, 2022, through October 31, 2024).
E 4-6
1. 2022 年 3 月 15 日,Masa 收到 54,000 美元,簽訂一份為期 18 個月的顧問服務合約,立即開始。 2. 2022 年 4 月 1 日,公司支付 285 美元,訂閱一份電腦網路期刊,訂閱期間為 2022 年 4 月 1 日至 2024 年 3 月 31 日。 3. 2022 年 5 月 1 日,Masa 支付 7,500 美元的房產稅,涵蓋期間為 2022 年 5 月 1 日至 2023 年 4 月 30 日。 4. Masa 將辦公大樓部分空間出租給 Thinkers Advertising Inc.,Thinkers 於 2022 年 8 月 1 日支付 3,350 美元,作為未來六個月的租金。 5. 2022 年 9 月 1 日,公司支付一筆兩年期保險費 $ 30 , 000 $ 30 , 000 $30,000\$ 30,000 ,保單自 2022 年 9 月 1 日起生效,至 2024 年 8 月 31 日到期。 6. Masa 借出 $ 175 , 000 $ 175 , 000 $175,000\$ 175,000 給一位客戶。2022 年 10 月 1 日,該客戶預付 $ 13 , 300 $ 13 , 300 $13,300\$ 13,300 作為利息,涵蓋期間為 2022 年 10 月 1 日至 2023 年 9 月 30 日。
Adjusting Entries: Prepaid Expenses and Unearned Revenues
調整分錄:預付費用與遞延收入 Masa 公司提供電腦網路諮詢服務。公司在記錄預付費用時,初始借記資產,記錄遞延收入時,初始貸記負債。
Masa Company provides computer network consulting services. The company initially debits assets in recording prepaid expenses and credits liabilities in recording unearned revenues.
請列出 Masa 在每筆交易發生當日會使用的適當分錄。並準備 2022 年 12 月 31 日所需的調整分錄。(所有數字四捨五入至整數)
Give the appropriate entry that Masa would use to record each of the following transactions on the date it occurred. Prepare the adjusting entries needed on December 31, 2022. (Round all numbers to the nearest dollar.)
1. On March 15, 2022, Masa received $54,000 for a contract to provide consulting services for 18 months beginning immediately.
2. On April 1, 2022, the company paid $285 for a two-year subscription to a computer networking journal. The subscription starts April 1, 2022, and expires March 31, 2024.
3. On May 1, 2022, Masa paid $7,500 in property taxes for the year May 1, 2022, to April 30, 2023.
4. Masa rented part of its office building to Thinkers Advertising Inc. Thinkers paid $3,350 on August 1, 2022, for the next six months' rent.
5. On September 1, 2022, the company paid a two-year premium of $ 30 , 000 $ 30 , 000 $30,000\$ 30,000 on an insurance policy that is effective September 1, 2022, and expires August 31, 2024.
6. Masa loaned $ 175 , 000 $ 175 , 000 $175,000\$ 175,000 to a client. On October 1,2022 , the client paid $ 13 , 300 $ 13 , 300 $13,300\$ 13,300 for interest in advance (October 1, 2022, to September 30, 2023).
Adjusting Entries: Prepaid Expenses and Unearned Revenues Masa Company provides computer network consulting services. The company initially debits assets in recording prepaid expenses and credits liabilities in recording unearned revenues. Give the appropriate entry that Masa would use to record each of the following transactions on the date it occurred. Prepare the adjusting entries needed on December 31, 2022. (Round all numbers to the nearest dollar.) 1. On March 15, 2022, Masa received $54,000 for a contract to provide consulting services for 18 months beginning immediately. 2. On April 1, 2022, the company paid $285 for a two-year subscription to a computer networking journal. The subscription starts April 1, 2022, and expires March 31, 2024. 3. On May 1, 2022, Masa paid $7,500 in property taxes for the year May 1, 2022, to April 30, 2023. 4. Masa rented part of its office building to Thinkers Advertising Inc. Thinkers paid $3,350 on August 1, 2022, for the next six months' rent. 5. On September 1, 2022, the company paid a two-year premium of $30,000 on an insurance policy that is effective September 1, 2022, and expires August 31, 2024. 6. Masa loaned $175,000 to a client. On October 1,2022 , the client paid $13,300 for interest in advance (October 1, 2022, to September 30, 2023).| Adjusting Entries: Prepaid Expenses and Unearned Revenues | | :--- | | Masa Company provides computer network consulting services. The company initially debits assets in recording prepaid expenses and credits liabilities in recording unearned revenues. Give the appropriate entry that Masa would use to record each of the following transactions on the date it occurred. Prepare the adjusting entries needed on December 31, 2022. (Round all numbers to the nearest dollar.) | | 1. On March 15, 2022, Masa received $54,000 for a contract to provide consulting services for 18 months beginning immediately. | | 2. On April 1, 2022, the company paid $285 for a two-year subscription to a computer networking journal. The subscription starts April 1, 2022, and expires March 31, 2024. | | 3. On May 1, 2022, Masa paid $7,500 in property taxes for the year May 1, 2022, to April 30, 2023. | | 4. Masa rented part of its office building to Thinkers Advertising Inc. Thinkers paid $3,350 on August 1, 2022, for the next six months' rent. | | 5. On September 1, 2022, the company paid a two-year premium of $\$ 30,000$ on an insurance policy that is effective September 1, 2022, and expires August 31, 2024. | | 6. Masa loaned $\$ 175,000$ to a client. On October 1,2022 , the client paid $\$ 13,300$ for interest in advance (October 1, 2022, to September 30, 2023). |
E 4-7
2. Clark 公司每週五支付員工薪資,涵蓋五天工作週。薪資 $ 180 , 000 $ 180 , 000 $180,000\$ 180,000 均勻分配於整週。當年 12 月 31 日為星期二。 a. 請製作 12 月 31 日的調整分錄。 b. 請製作次年 1 月 3 日星期五支付該週薪資的分錄。假設所有員工均獲支付元旦假日薪資。
Adjusting Entries
Consider the following two independent situations:
調整分錄 請考慮以下兩個獨立情況: 1. 6 月 1 日,Hatch 公司收到 4,800 美元現金,作為其月刊兩年訂閱費。訂閱期限自 6 月 1 日開始。請製作 6 月 1 日收到訂閱款的分錄,並於 12 月 31 日做必要的調整分錄。
1. On June 1, Hatch Company received $4,800 cash for a two-year subscription to its monthly magazine. The term of the subscription begins on June 1. Make the entry to record the receipt of the subscription on June 1. Also make the necessary adjusting entry at December 31.
該公司使用一個名為「預收訂閱收入」的帳戶。
The company uses an account called Unearned Subscription Revenue.
2. Clark Company pays its employees every Friday for a five-day workweek. Salaries of $ 180 , 000 $ 180 , 000 $180,000\$ 180,000 are earned equally throughout the week. December 31 of the current year is a Tuesday.
a. Make the adjusting entry at December 31.
b. Make the entry to pay the week's salaries on Friday, January 3, of the next year. Assume that all employees are paid for New Year's Day.
Adjusting Entries Consider the following two independent situations: 1. On June 1, Hatch Company received $4,800 cash for a two-year subscription to its monthly magazine. The term of the subscription begins on June 1. Make the entry to record the receipt of the subscription on June 1. Also make the necessary adjusting entry at December 31. The company uses an account called Unearned Subscription Revenue. 2. Clark Company pays its employees every Friday for a five-day workweek. Salaries of $180,000 are earned equally throughout the week. December 31 of the current year is a Tuesday. a. Make the adjusting entry at December 31. b. Make the entry to pay the week's salaries on Friday, January 3, of the next year. Assume that all employees are paid for New Year's Day.| Adjusting Entries | | :--- | | Consider the following two independent situations: | | 1. On June 1, Hatch Company received $4,800 cash for a two-year subscription to its monthly magazine. The term of the subscription begins on June 1. Make the entry to record the receipt of the subscription on June 1. Also make the necessary adjusting entry at December 31. The company uses an account called Unearned Subscription Revenue. | | 2. Clark Company pays its employees every Friday for a five-day workweek. Salaries of $\$ 180,000$ are earned equally throughout the week. December 31 of the current year is a Tuesday. | | a. Make the adjusting entry at December 31. | | b. Make the entry to pay the week's salaries on Friday, January 3, of the next year. Assume that all employees are paid for New Year's Day. |
E 4-8 LO2
調整分錄 請考慮以下 Trigo Rock Inc.的事項: 1. 於本年度 7 月 1 日,Trigo Rock 借入 $ 225 , 000 $ 225 , 000 $225,000\$ 225,000 ,利率為 8 % 8 % 8%8 \% 。截至 12 月 31 日,尚未確認任何利息費用。 2. 於本年度 9 月 1 日,Trigo Rock 將其一棟建築物的部分閒置空間出租給另一家公司。Trigo Rock 於 9 月 1 日收到 $ 21 , 000 $ 21 , 000 $21,000\$ 21,000 現金。租期自 9 月 1 日起為期六個月。Trigo Rock 在收到預付租金時,將該款項記入「未賺取租金收入」帳戶。 3. 年初時,Trigo Rock 手上有 $ 1 , 005 $ 1 , 005 $1,005\$ 1,005 的辦公用品。年度內又以現金購買了 4,300 美元的辦公用品,並記錄在資產帳戶「辦公用品」中。年底時,Trigo Rock 確認剩餘辦公用品價值為 1,320 美元。 4. 於本年度 2 月 1 日,Trigo Rock 借出 $ 90 , 000 $ 90 , 000 $90,000\$ 90,000 給 Nopal 公司,利率為 7 % 7 % 7%7 \% 。貸款本金及應計利息將於一年內償還。 針對上述每項事項,請於 12 月 31 日於 Trigo Rock 帳簿中做出適當的調整分錄(如有必要)。
Adjusting Entries
Consider the following items for Trigo Rock Inc.:
1. On July 1 of the current year, Trigo Rock borrowed $ 225 , 000 $ 225 , 000 $225,000\$ 225,000 at 8 % 8 % 8%8 \% interest. As of December 31, no interest expense has been recognized.
2. On September 1 of the current year, Trigo Rock rented to another company some excess space in one of its buildings. Trigo Rock received $ 21 , 000 $ 21 , 000 $21,000\$ 21,000 cash on September 1. The rental period extends for six months, starting on September 1. Trigo Rock credited the account Unearned Rent Revenue upon receipt of the rent paid in advance.
3. At the beginning of the year, Trigo Rock had $ 1 , 005 $ 1 , 005 $1,005\$ 1,005 of supplies on hand. During the year, another $4,300 of supplies were purchased for cash and recorded in the asset account Office Supplies. At the end of the year, Trigo Rock determined that $1,320 of supplies remained on hand.
4. On February 1 of the current year, Trigo Rock loaned Nopal Company $ 90 , 000 $ 90 , 000 $90,000\$ 90,000 at 7 % 7 % 7%7 \% interest. The loan amount, plus accrued interest, will be repaid in one year.
For each of the items, make the appropriate adjusting journal entry, if any, necessary in Trigo Rock's books as of December 31.
Adjusting Entries Consider the following items for Trigo Rock Inc.: 1. On July 1 of the current year, Trigo Rock borrowed $225,000 at 8% interest. As of December 31, no interest expense has been recognized. 2. On September 1 of the current year, Trigo Rock rented to another company some excess space in one of its buildings. Trigo Rock received $21,000 cash on September 1. The rental period extends for six months, starting on September 1. Trigo Rock credited the account Unearned Rent Revenue upon receipt of the rent paid in advance. 3. At the beginning of the year, Trigo Rock had $1,005 of supplies on hand. During the year, another $4,300 of supplies were purchased for cash and recorded in the asset account Office Supplies. At the end of the year, Trigo Rock determined that $1,320 of supplies remained on hand. 4. On February 1 of the current year, Trigo Rock loaned Nopal Company $90,000 at 7% interest. The loan amount, plus accrued interest, will be repaid in one year. For each of the items, make the appropriate adjusting journal entry, if any, necessary in Trigo Rock's books as of December 31.| Adjusting Entries | | :--- | | Consider the following items for Trigo Rock Inc.: | | 1. On July 1 of the current year, Trigo Rock borrowed $\$ 225,000$ at $8 \%$ interest. As of December 31, no interest expense has been recognized. | | 2. On September 1 of the current year, Trigo Rock rented to another company some excess space in one of its buildings. Trigo Rock received $\$ 21,000$ cash on September 1. The rental period extends for six months, starting on September 1. Trigo Rock credited the account Unearned Rent Revenue upon receipt of the rent paid in advance. | | 3. At the beginning of the year, Trigo Rock had $\$ 1,005$ of supplies on hand. During the year, another $4,300 of supplies were purchased for cash and recorded in the asset account Office Supplies. At the end of the year, Trigo Rock determined that $1,320 of supplies remained on hand. | | 4. On February 1 of the current year, Trigo Rock loaned Nopal Company $\$ 90,000$ at $7 \%$ interest. The loan amount, plus accrued interest, will be repaid in one year. | | For each of the items, make the appropriate adjusting journal entry, if any, necessary in Trigo Rock's books as of December 31. |
E 4-6 "Adjusting Entries: Prepaid Expenses and Unearned Revenues Masa Company provides computer network consulting services. The company initially debits assets in recording prepaid expenses and credits liabilities in recording unearned revenues. Give the appropriate entry that Masa would use to record each of the following transactions on the date it occurred. Prepare the adjusting entries needed on December 31, 2022. (Round all numbers to the nearest dollar.) 1. On March 15, 2022, Masa received $54,000 for a contract to provide consulting services for 18 months beginning immediately. 2. On April 1, 2022, the company paid $285 for a two-year subscription to a computer networking journal. The subscription starts April 1, 2022, and expires March 31, 2024. 3. On May 1, 2022, Masa paid $7,500 in property taxes for the year May 1, 2022, to April 30, 2023. 4. Masa rented part of its office building to Thinkers Advertising Inc. Thinkers paid $3,350 on August 1, 2022, for the next six months' rent. 5. On September 1, 2022, the company paid a two-year premium of $30,000 on an insurance policy that is effective September 1, 2022, and expires August 31, 2024. 6. Masa loaned $175,000 to a client. On October 1,2022 , the client paid $13,300 for interest in advance (October 1, 2022, to September 30, 2023)." E 4-7 "Adjusting Entries Consider the following two independent situations: 1. On June 1, Hatch Company received $4,800 cash for a two-year subscription to its monthly magazine. The term of the subscription begins on June 1. Make the entry to record the receipt of the subscription on June 1. Also make the necessary adjusting entry at December 31. The company uses an account called Unearned Subscription Revenue. 2. Clark Company pays its employees every Friday for a five-day workweek. Salaries of $180,000 are earned equally throughout the week. December 31 of the current year is a Tuesday. a. Make the adjusting entry at December 31. b. Make the entry to pay the week's salaries on Friday, January 3, of the next year. Assume that all employees are paid for New Year's Day." E 4-8 LO2 "Adjusting Entries Consider the following items for Trigo Rock Inc.: 1. On July 1 of the current year, Trigo Rock borrowed $225,000 at 8% interest. As of December 31, no interest expense has been recognized. 2. On September 1 of the current year, Trigo Rock rented to another company some excess space in one of its buildings. Trigo Rock received $21,000 cash on September 1. The rental period extends for six months, starting on September 1. Trigo Rock credited the account Unearned Rent Revenue upon receipt of the rent paid in advance. 3. At the beginning of the year, Trigo Rock had $1,005 of supplies on hand. During the year, another $4,300 of supplies were purchased for cash and recorded in the asset account Office Supplies. At the end of the year, Trigo Rock determined that $1,320 of supplies remained on hand. 4. On February 1 of the current year, Trigo Rock loaned Nopal Company $90,000 at 7% interest. The loan amount, plus accrued interest, will be repaid in one year. For each of the items, make the appropriate adjusting journal entry, if any, necessary in Trigo Rock's books as of December 31."| E 4-6 | Adjusting Entries: Prepaid Expenses and Unearned Revenues <br> Masa Company provides computer network consulting services. The company initially debits assets in recording prepaid expenses and credits liabilities in recording unearned revenues. Give the appropriate entry that Masa would use to record each of the following transactions on the date it occurred. Prepare the adjusting entries needed on December 31, 2022. (Round all numbers to the nearest dollar.) <br> 1. On March 15, 2022, Masa received $54,000 for a contract to provide consulting services for 18 months beginning immediately. <br> 2. On April 1, 2022, the company paid $285 for a two-year subscription to a computer networking journal. The subscription starts April 1, 2022, and expires March 31, 2024. <br> 3. On May 1, 2022, Masa paid $7,500 in property taxes for the year May 1, 2022, to April 30, 2023. <br> 4. Masa rented part of its office building to Thinkers Advertising Inc. Thinkers paid $3,350 on August 1, 2022, for the next six months' rent. <br> 5. On September 1, 2022, the company paid a two-year premium of $\$ 30,000$ on an insurance policy that is effective September 1, 2022, and expires August 31, 2024. <br> 6. Masa loaned $\$ 175,000$ to a client. On October 1,2022 , the client paid $\$ 13,300$ for interest in advance (October 1, 2022, to September 30, 2023). | | :--- | :--- | | E 4-7 | Adjusting Entries <br> Consider the following two independent situations: <br> 1. On June 1, Hatch Company received $4,800 cash for a two-year subscription to its monthly magazine. The term of the subscription begins on June 1. Make the entry to record the receipt of the subscription on June 1. Also make the necessary adjusting entry at December 31. The company uses an account called Unearned Subscription Revenue. <br> 2. Clark Company pays its employees every Friday for a five-day workweek. Salaries of $\$ 180,000$ are earned equally throughout the week. December 31 of the current year is a Tuesday. <br> a. Make the adjusting entry at December 31. <br> b. Make the entry to pay the week's salaries on Friday, January 3, of the next year. Assume that all employees are paid for New Year's Day. | | E 4-8 LO2 | Adjusting Entries <br> Consider the following items for Trigo Rock Inc.: <br> 1. On July 1 of the current year, Trigo Rock borrowed $\$ 225,000$ at $8 \%$ interest. As of December 31, no interest expense has been recognized. <br> 2. On September 1 of the current year, Trigo Rock rented to another company some excess space in one of its buildings. Trigo Rock received $\$ 21,000$ cash on September 1. The rental period extends for six months, starting on September 1. Trigo Rock credited the account Unearned Rent Revenue upon receipt of the rent paid in advance. <br> 3. At the beginning of the year, Trigo Rock had $\$ 1,005$ of supplies on hand. During the year, another $4,300 of supplies were purchased for cash and recorded in the asset account Office Supplies. At the end of the year, Trigo Rock determined that $1,320 of supplies remained on hand. <br> 4. On February 1 of the current year, Trigo Rock loaned Nopal Company $\$ 90,000$ at $7 \%$ interest. The loan amount, plus accrued interest, will be repaid in one year. <br> For each of the items, make the appropriate adjusting journal entry, if any, necessary in Trigo Rock's books as of December 31. |
E 4-9 調整分錄Adjusting Entries
LO2 戴維斯公司於本年度 1 月 1 日開設了一家網頁設計業務。以下資訊與戴維斯公司本年度的營運有關:
Davis Company opened a Web page design business on January 1 of the current year. The following information relates to Davis Company's operations during the current year:
1. 2 月 1 日,戴維斯公司租用了一間新辦公室。搬入前,已預付一整年租金 $ 24 , 000 $ 24 , 000 $24,000\$ 24,000 現金。
1. On February 1, Davis Company rented a new office. Before moving in, it prepaid a year's rent of $ 24 , 000 $ 24 , 000 $24,000\$ 24,000 cash.
2. 3 月 31 日,戴維斯公司向當地銀行借款 $ 50 , 000 $ 50 , 000 $50,000\$ 50,000 ,利率為 15 % 15 % 15%15 \% 。該貸款連本帶利將於一年後償還。截至 12 月 31 日,尚未支付任何利息。
2. On March 31, Davis Company borrowed $ 50 , 000 $ 50 , 000 $50,000\$ 50,000 from a local bank at 15 % 15 % 15%15 \%. The loan is to be repaid, with interest, after one year. As of December 31, no interest payments had yet been made.
3. 戴維斯公司提前向部分客戶開立設計服務費用帳單。年內,戴維斯從客戶那裡預收了 $ 60 , 000 $ 60 , 000 $60,000\$ 60,000 現金。截至 12 月 31 日,戴維斯的會計師確定其中有 40 % 40 % 40%40 \% 尚未賺取。
3. Davis Company bills some of its customers in advance for its design services. During the year, Davis received $ 60 , 000 $ 60 , 000 $60,000\$ 60,000 cash in advance from its customers. As of December 31, Davis's accountant determined that 40 % 40 % 40%40 \% of that amount had not yet been earned.
4. 6 月 15 日,戴維斯公司以現金購買了 $ 1 , 400 $ 1 , 400 $1,400\$ 1,400 的供應品。9 月 14 日,戴維斯又以現金購買了 $ 1 , 100 $ 1 , 100 $1,100\$ 1,100 。截至 12 月 31 日,戴維斯的會計師確定本年度已使用了 $ 1 , 700 $ 1 , 700 $1,700\$ 1,700 的供應品。
4. On June 15, Davis Company purchased $ 1 , 400 $ 1 , 400 $1,400\$ 1,400 of supplies for cash. On September 14, Davis made another cash purchase of $ 1 , 100 $ 1 , 100 $1,100\$ 1,100. As of December 31, Davis's accountant determined that $ 1 , 700 $ 1 , 700 $1,700\$ 1,700 of supplies had been used during the year.
5. 在結帳前,戴維斯公司發現一張來自自由程式設計師的 $ 800 $ 800 $800\$ 800 帳單,該程式設計師於 11 月為公司工作。戴維斯尚未在帳簿中記錄此帳單相關事項。戴維斯計劃於明年 1 月支付該帳單。
5. Before closing its books, Davis Company found a bill for $ 800 $ 800 $800\$ 800 from a freelance programmer who had done work for the company in November. Davis had not yet recorded anything in its books with respect to this bill. Davis plans to pay the bill in January of next year.
針對每項事項,請在適當時機做出初始分錄以記錄交易,並在必要時於 12 月 31 日做調整分錄。
For each of the items, make the initial entry, where appropriate, to record the transaction and, if necessary, the adjusting entry at December 31.
E 4-10 LO2 調整分錄Adjusting Entries
Wallin 企業於 2022 年 12 月 31 日披露以下資訊(尚未進行任何調整分錄):
Wallin Enterprises disclosed the following information on December 31, 2022 (before any adjusting entries were made):
1. 今年六月,Wallin 購買了一張保險費用為 $ 54 , 000 $ 54 , 000 $54,000\$ 54,000 的保單,保險期間自 2022 年 7 月 1 日起為期 18 個月。
1. In June, Wallin purchased an insurance premium for $ 54 , 000 $ 54 , 000 $54,000\$ 54,000 for the 18 months beginning July 1, 2022.
2. 11 月 1 日,Wallin 收到 Judy Phan 支付的 $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 ,作為自 11 月 1 日起六個月的租金。
2. On November 1, Wallin received $ 12 , 000 $ 12 , 000 $12,000\$ 12,000 from Judy Phan for six months of rent beginning on November 1.
3. 2 月 1 日,Wallin 以 10 % 10 % 10%10 \% 利率借入 $ 50 , 000 $ 50 , 000 $50,000\$ 50,000 。Wallin 今年尚未確認任何利息費用。
3. On February 1, Wallin borrowed $ 50 , 000 $ 50 , 000 $50,000\$ 50,000 at 10 % 10 % 10%10 \% interest. Wallin has not recognized any interest expense this year.
4. 10 月 1 日,Wallin 以 12 % 12 % 12%12 \% 利率借給 Chris Spiker $ 15 , 000 $ 15 , 000 $15,000\$ 15,000 。尚未收取或記錄任何利息收入。
4. On October 1, Wallin loaned Chris Spiker $ 15 , 000 $ 15 , 000 $15,000\$ 15,000 at 12 % 12 % 12%12 \% interest. No interest revenue has been collected or recorded.
針對每一項列出的事項,準備於 2022 年 12 月 31 日需做的調整分錄。
For each item listed, prepare the necessary adjusting entries to be made on December 31, 2022.
E 4-11 LO2 調整分錄Adjusting Entries
請考慮以下與 Pendleton Consulting 相關的資訊:
Consider the following information related to Pendleton Consulting:
1. 2022 年 10 月 1 日,Pendleton 顧問公司與 Soelberg 公司簽訂協議,提供為期六個月的顧問服務。Soelberg 同意每月支付 Pendleton 750 美元的服務費。付款將於合約結束時(2023 年 3 月 31 日)一次付清。
1. On October 1, 2022, Pendleton Consulting entered into an agreement to provide consulting services for six months to Soelberg Company. Soelberg agreed to pay Pendleton $750 for each month of service. Payment will be made at the end of the contract (March 31, 2023).
2. 4 月 30 日,Pendleton 向當地銀行借款 $ 40 , 000 $ 40 , 000 $40,000\$ 40,000 ,利率為 12 % 12 % 12%12 \% 。該貸款連本帶息將於一年後償還。截至 12 月 31 日,尚未確認任何利息費用。
2. On April 30, Pendleton borrowed $ 40 , 000 $ 40 , 000 $40,000\$ 40,000 from a local bank at 12 % 12 % 12%12 \%. The loan is to be repaid, with interest, after one year. As of December 31, no interest expense had been recognized.
3. 2 月 25 日,Pendleton 支付 36,000 美元,租賃期為 12 個月,自 3 月 1 日開始。2 月 25 日,Pendleton 做了借記「預付租金費用」的分錄。
3. On February 25, Pendleton paid $36,000 for 12 months of rent beginning on March 1. On February 25, Pendleton made a journal entry debiting Prepaid Rent Expense.
4. 2022 年初,Pendleton 有 $ 825 $ 825 $825\$ 825 的存貨。2022 年期間,Pendleton 購買了 $ 7 , 290 $ 7 , 290 $7,290\$ 7,290 的存貨。2022 年 12 月 31 日,Pendleton 的存貨餘額為 $ 1 , 035 $ 1 , 035 $1,035\$ 1,035
4. At the beginning of 2022, Pendleton had $ 825 $ 825 $825\$ 825 in supplies. During 2022, Pendleton purchased $ 7 , 290 $ 7 , 290 $7,290\$ 7,290 in supplies. On December 31, 2022, Pendleton had $ 1 , 035 $ 1 , 035 $1,035\$ 1,035 in supplies.
針對每一列出的項目,準備於 2022 年 12 月 31 日需做的調整分錄。
For each item listed, prepare the necessary adjusting entries to be made on December 31, 2022.
E 4-12 LO2 帳戶分析Analysis of Accounts
回答以下問題:
Answer the following questions:
1. 若期初辦公用品餘額為 $ 2 , 750 $ 2 , 750 $2,750\$ 2,750 ,期間內辦公用品總購買額為 $ 14 , 200 $ 14 , 200 $14,200\$ 14,200 ,且本期辦公用品費用為 $ 13 , 225 $ 13 , 225 $13,225\$ 13,225 ,請計算期末辦公用品餘額。
1. If office supplies amounted to $ 2 , 750 $ 2 , 750 $2,750\$ 2,750 at the beginning of the period and total purchases of office supplies during the period amounted to $ 14 , 200 $ 14 , 200 $14,200\$ 14,200, determine the ending balance of office supplies if office supplies expense for the period amounted to $ 13 , 225 $ 13 , 225 $13,225\$ 13,225.
2. 若期初及期末應收帳款分別為 $ 76 , 000 $ 76 , 000 $76,000\$ 76,000 $ 82 , 000 $ 82 , 000 $82,000\$ 82,000 ,且本期賒帳銷售總額為 $ 174 , 000 $ 174 , 000 $174,000\$ 174,000 ,請計算本期從客戶收取的現金金額。
2. If beginning and ending accounts receivable were $ 76 , 000 $ 76 , 000 $76,000\$ 76,000 and $ 82 , 000 $ 82 , 000 $82,000\$ 82,000, respectively, and total sales made on account for the period amounted to $ 174 , 000 $ 174 , 000 $174,000\$ 174,000, determine the amount of cash collections from customers on account for the period.
3. 假設所有租金收入均為預收款並列為未賺取租金,且未賺取租金的期初及期末餘額分別為 $ 8 , 000 $ 8 , 000 $8,000\$ 8,000 $ 9 , 500 $ 9 , 500 $9,500\$ 9,500 。若本期租金收入總額為 $ 23 , 000 $ 23 , 000 $23,000\$ 23,000 ,請計算本期預收租金金額。
3. Assume all rent revenues are received in advance and accounted for as unearned rent, and beginning and ending balances of unearned rent are $ 8 , 000 $ 8 , 000 $8,000\$ 8,000 and $ 9 , 500 $ 9 , 500 $9,500\$ 9,500, respectively. If total rent revenue for the period amounts to $ 23 , 000 $ 23 , 000 $23,000\$ 23,000, determine the amount of rent collections in advance for the period.
E 4-9 Adjusting Entries LO2 Davis Company opened a Web page design business on January 1 of the current year. The following information relates to Davis Company's operations during the current year: 1. On February 1, Davis Company rented a new office. Before moving in, it prepaid a year's rent of $24,000 cash. 2. On March 31, Davis Company borrowed $50,000 from a local bank at 15%. The loan is to be repaid, with interest, after one year. As of December 31, no interest payments had yet been made. 3. Davis Company bills some of its customers in advance for its design services. During the year, Davis received $60,000 cash in advance from its customers. As of December 31, Davis's accountant determined that 40% of that amount had not yet been earned. 4. On June 15, Davis Company purchased $1,400 of supplies for cash. On September 14, Davis made another cash purchase of $1,100. As of December 31, Davis's accountant determined that $1,700 of supplies had been used during the year. 5. Before closing its books, Davis Company found a bill for $800 from a freelance programmer who had done work for the company in November. Davis had not yet recorded anything in its books with respect to this bill. Davis plans to pay the bill in January of next year. For each of the items, make the initial entry, where appropriate, to record the transaction and, if necessary, the adjusting entry at December 31. E 4-10 LO2 Adjusting Entries Wallin Enterprises disclosed the following information on December 31, 2022 (before any adjusting entries were made): 1. In June, Wallin purchased an insurance premium for $54,000 for the 18 months beginning July 1, 2022. 2. On November 1, Wallin received $12,000 from Judy Phan for six months of rent beginning on November 1. 3. On February 1, Wallin borrowed $50,000 at 10% interest. Wallin has not recognized any interest expense this year. 4. On October 1, Wallin loaned Chris Spiker $15,000 at 12% interest. No interest revenue has been collected or recorded. For each item listed, prepare the necessary adjusting entries to be made on December 31, 2022. E 4-11 LO2 Adjusting Entries Consider the following information related to Pendleton Consulting: 1. On October 1, 2022, Pendleton Consulting entered into an agreement to provide consulting services for six months to Soelberg Company. Soelberg agreed to pay Pendleton $750 for each month of service. Payment will be made at the end of the contract (March 31, 2023). 2. On April 30, Pendleton borrowed $40,000 from a local bank at 12%. The loan is to be repaid, with interest, after one year. As of December 31, no interest expense had been recognized. 3. On February 25, Pendleton paid $36,000 for 12 months of rent beginning on March 1. On February 25, Pendleton made a journal entry debiting Prepaid Rent Expense. 4. At the beginning of 2022, Pendleton had $825 in supplies. During 2022, Pendleton purchased $7,290 in supplies. On December 31, 2022, Pendleton had $1,035 in supplies. For each item listed, prepare the necessary adjusting entries to be made on December 31, 2022. E 4-12 LO2 Analysis of Accounts Answer the following questions: 1. If office supplies amounted to $2,750 at the beginning of the period and total purchases of office supplies during the period amounted to $14,200, determine the ending balance of office supplies if office supplies expense for the period amounted to $13,225. 2. If beginning and ending accounts receivable were $76,000 and $82,000, respectively, and total sales made on account for the period amounted to $174,000, determine the amount of cash collections from customers on account for the period. 3. Assume all rent revenues are received in advance and accounted for as unearned rent, and beginning and ending balances of unearned rent are $8,000 and $9,500, respectively. If total rent revenue for the period amounts to $23,000, determine the amount of rent collections in advance for the period.| E 4-9 | Adjusting Entries | | :--- | :--- | | LO2 | Davis Company opened a Web page design business on January 1 of the current year. The following information relates to Davis Company's operations during the current year: | | | 1. On February 1, Davis Company rented a new office. Before moving in, it prepaid a year's rent of $\$ 24,000$ cash. | | | 2. On March 31, Davis Company borrowed $\$ 50,000$ from a local bank at $15 \%$. The loan is to be repaid, with interest, after one year. As of December 31, no interest payments had yet been made. | | | 3. Davis Company bills some of its customers in advance for its design services. During the year, Davis received $\$ 60,000$ cash in advance from its customers. As of December 31, Davis's accountant determined that $40 \%$ of that amount had not yet been earned. | | | 4. On June 15, Davis Company purchased $\$ 1,400$ of supplies for cash. On September 14, Davis made another cash purchase of $\$ 1,100$. As of December 31, Davis's accountant determined that $\$ 1,700$ of supplies had been used during the year. | | | 5. Before closing its books, Davis Company found a bill for $\$ 800$ from a freelance programmer who had done work for the company in November. Davis had not yet recorded anything in its books with respect to this bill. Davis plans to pay the bill in January of next year. | | | For each of the items, make the initial entry, where appropriate, to record the transaction and, if necessary, the adjusting entry at December 31. | | E 4-10 LO2 | Adjusting Entries | | | Wallin Enterprises disclosed the following information on December 31, 2022 (before any adjusting entries were made): | | | 1. In June, Wallin purchased an insurance premium for $\$ 54,000$ for the 18 months beginning July 1, 2022. | | | 2. On November 1, Wallin received $\$ 12,000$ from Judy Phan for six months of rent beginning on November 1. | | | 3. On February 1, Wallin borrowed $\$ 50,000$ at $10 \%$ interest. Wallin has not recognized any interest expense this year. | | | 4. On October 1, Wallin loaned Chris Spiker $\$ 15,000$ at $12 \%$ interest. No interest revenue has been collected or recorded. | | | For each item listed, prepare the necessary adjusting entries to be made on December 31, 2022. | | E 4-11 LO2 | Adjusting Entries | | | Consider the following information related to Pendleton Consulting: | | | 1. On October 1, 2022, Pendleton Consulting entered into an agreement to provide consulting services for six months to Soelberg Company. Soelberg agreed to pay Pendleton $750 for each month of service. Payment will be made at the end of the contract (March 31, 2023). | | | 2. On April 30, Pendleton borrowed $\$ 40,000$ from a local bank at $12 \%$. The loan is to be repaid, with interest, after one year. As of December 31, no interest expense had been recognized. | | | 3. On February 25, Pendleton paid $36,000 for 12 months of rent beginning on March 1. On February 25, Pendleton made a journal entry debiting Prepaid Rent Expense. | | | 4. At the beginning of 2022, Pendleton had $\$ 825$ in supplies. During 2022, Pendleton purchased $\$ 7,290$ in supplies. On December 31, 2022, Pendleton had $\$ 1,035$ in supplies. | | | For each item listed, prepare the necessary adjusting entries to be made on December 31, 2022. | | E 4-12 LO2 | Analysis of Accounts | | | Answer the following questions: | | | 1. If office supplies amounted to $\$ 2,750$ at the beginning of the period and total purchases of office supplies during the period amounted to $\$ 14,200$, determine the ending balance of office supplies if office supplies expense for the period amounted to $\$ 13,225$. | | | 2. If beginning and ending accounts receivable were $\$ 76,000$ and $\$ 82,000$, respectively, and total sales made on account for the period amounted to $\$ 174,000$, determine the amount of cash collections from customers on account for the period. | | | 3. Assume all rent revenues are received in advance and accounted for as unearned rent, and beginning and ending balances of unearned rent are $\$ 8,000$ and $\$ 9,500$, respectively. If total rent revenue for the period amounts to $\$ 23,000$, determine the amount of rent collections in advance for the period. |
E 4-13 學習目標 2E 4-13 LO2
識別調整類型及帳戶關係 奧威爾公司有限公司於 12 月 31 日累積以下調整資料。 1. 已提供但未記錄的服務總額為 1 , 420 1 , 420 €1,420€ 1,420 。 2. 已使用的供應品為 300 300 €300€ 300 。 3. 未支付的公用事業費用為 225 225 €225€ 225 。 4. 已確認的未賺取服務收入為 260 260 €260€ 260 ,因服務已完成。 5. 未支付的薪資為 800 800 €800€ 800 。 6. 已過期的預付保險總額為 380 380 €380€ 380 。 要求:針對上述每一項,指出以下內容: 1. 調整類型(預付費用、未賺取收入、應計收入或應計費用)。 2. 調整前相關帳戶的狀態(過高或過低)。
Identifying Types of Adjustments and Account Relationships
Orwell Company Ltd. accumulates the following adjustment data at December 31.
1. Services provided but not recorded total 1 , 420 1 , 420 €1,420€ 1,420.
2. Supplies of 300 300 €300€ 300 have been used.
3. Utilities expenses of 225 225 €225€ 225 are unpaid.
4. Unearned service revenue of 260 260 €260€ 260 is recognized for services performed.
5. Salaries of 800 800 €800€ 800 are unpaid.
6. Prepaid insurance totaling 380 380 €380€ 380 has expired.
Required:
For each of the above items indicate the following:
1. The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense).
2. The status of the related accounts before adjustment (overstatement or understatement).
Identifying Types of Adjustments and Account Relationships Orwell Company Ltd. accumulates the following adjustment data at December 31. 1. Services provided but not recorded total €1,420. 2. Supplies of €300 have been used. 3. Utilities expenses of €225 are unpaid. 4. Unearned service revenue of €260 is recognized for services performed. 5. Salaries of €800 are unpaid. 6. Prepaid insurance totaling €380 has expired. Required: For each of the above items indicate the following: 1. The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense). 2. The status of the related accounts before adjustment (overstatement or understatement).| Identifying Types of Adjustments and Account Relationships | | :--- | | Orwell Company Ltd. accumulates the following adjustment data at December 31. | | 1. Services provided but not recorded total $€ 1,420$. | | 2. Supplies of $€ 300$ have been used. | | 3. Utilities expenses of $€ 225$ are unpaid. | | 4. Unearned service revenue of $€ 260$ is recognized for services performed. | | 5. Salaries of $€ 800$ are unpaid. | | 6. Prepaid insurance totaling $€ 380$ has expired. | | Required: | | For each of the above items indicate the following: | | 1. The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense). | | 2. The status of the related accounts before adjustment (overstatement or understatement). |
E 4-14 LO3
分類帳戶餘額 請指出下列各帳戶是屬於綜合損益表還是資產負債表。 1. 現金 9. 股本 18. 保險費用 2. 薪資費用 10. 應付帳款 19. 機械設備 3. 預付薪資 11. 建築物 20. 土地 4. 保留盈餘 12. 抵押貸款應付 21. 應付薪資 5. 辦公用品 13. 利息費用 22. 預付保險費 14. 應付帳款 23. 應付票據 6. 應收帳款 15. 應收票據 24. 股利 7. 維修費用 16. 辦公用品 8. 應收利息 17. 服務收入
Classifying Account Balances
For each of the following accounts, indicate whether it would be found in the statement of comprehensive income or in the balance sheet.
1. Cash
9. Capital Stock
18. Insurance Expense
2. Salaries Expense
10. Accounts Payable
19. Machinery
3. Prepaid Salaries
11. Buildings
20. Land
4. Retained Earnings
12. Mortgage Payable
21. Salaries Payable
5. Office Supplies
13. Interest Expense
22. Prepaid Insurance
Expense
14. Accounts Payable
23. Notes Payable
6. Accounts Receivable
15. Notes Receivable
24. Dividends
7. Maintenance Expense
16. Office Supplies
8. Interest Receivable
17. Service Revenue
Classifying Account Balances For each of the following accounts, indicate whether it would be found in the statement of comprehensive income or in the balance sheet. 1. Cash 9. Capital Stock 18. Insurance Expense 2. Salaries Expense 10. Accounts Payable 19. Machinery 3. Prepaid Salaries 11. Buildings 20. Land 4. Retained Earnings 12. Mortgage Payable 21. Salaries Payable 5. Office Supplies 13. Interest Expense 22. Prepaid Insurance Expense 14. Accounts Payable 23. Notes Payable 6. Accounts Receivable 15. Notes Receivable 24. Dividends 7. Maintenance Expense 16. Office Supplies 8. Interest Receivable 17. Service Revenue| Classifying Account Balances | | :--- | | For each of the following accounts, indicate whether it would be found in the statement of comprehensive income or in the balance sheet. | | 1. Cash | | 9. Capital Stock | | 18. Insurance Expense | | 2. Salaries Expense | | 10. Accounts Payable | | 19. Machinery | | 3. Prepaid Salaries | | 11. Buildings | | 20. Land | | 4. Retained Earnings | | 12. Mortgage Payable | | 21. Salaries Payable | | 5. Office Supplies | | 13. Interest Expense | | 22. Prepaid Insurance | | Expense | | 14. Accounts Payable | | 23. Notes Payable | | 6. Accounts Receivable | | 15. Notes Receivable | | 24. Dividends | | 7. Maintenance Expense | | 16. Office Supplies | | 8. Interest Receivable | | 17. Service Revenue |
E 4-16
LO4
E 4-16 LO4| E 4-16 | | :--- | | LO4 |
實帳戶與名義帳戶 1. 現金 2. 服務收入 3. 應收帳款 4. 預付保險費 5. 股本 6. 保留盈餘 7. 保險費用 8. 應付薪資
Real and Nominal Accounts
1. Cash
2. Service Revenue
3. Accounts Receivable
4. Prepaid Insurance
5. Capital Stock
6. Retained Earnings
7. Insurance Expense
8. Salaries Payable
Real and Nominal Accounts 1. Cash 2. Service Revenue 3. Accounts Receivable 4. Prepaid Insurance 5. Capital Stock 6. Retained Earnings 7. Insurance Expense 8. Salaries Payable| Real and Nominal Accounts | | :--- | | 1. Cash | | 2. Service Revenue | | 3. Accounts Receivable | | 4. Prepaid Insurance | | 5. Capital Stock | | 6. Retained Earnings | | 7. Insurance Expense | | 8. Salaries Payable |
結帳分錄 以下為籃子編織公司截至 2022 年 6 月 30 日止年度的綜合損益表。
Closing Entry
The statement of comprehensive income for Basket Weavers Inc. for the year ended June 30, 2022, is provided.
Closing Entry The statement of comprehensive income for Basket Weavers Inc. for the year ended June 30, 2022, is provided.| Closing Entry | | :--- | | The statement of comprehensive income for Basket Weavers Inc. for the year ended June 30, 2022, is provided. |
籃編公司綜合損益表 截至 2022 年 6 月 30 日止年度
Basket Weavers Inc.
Statement of Comprehensive Income
For the Year Ended June 30, 2022
Basket Weavers Inc. Statement of Comprehensive Income For the Year Ended June 30, 2022| Basket Weavers Inc. | | :--- | | Statement of Comprehensive Income | | For the Year Ended June 30, 2022 |
服務收入 營業費用 稅前淨利 所得稅費用 淨利 其他綜合損益 綜合損益
Service revenue
Operating expenses.
Income before income tax
Income tax expense
Net income
Other comprehensive income
Comprehensive income
Service revenue Operating expenses. Income before income tax Income tax expense Net income Other comprehensive income Comprehensive income| Service revenue | | :--- | | Operating expenses. | | Income before income tax | | Income tax expense | | Net income | | Other comprehensive income | | Comprehensive income |
E 4-13 LO2 "Identifying Types of Adjustments and Account Relationships Orwell Company Ltd. accumulates the following adjustment data at December 31. 1. Services provided but not recorded total €1,420. 2. Supplies of €300 have been used. 3. Utilities expenses of €225 are unpaid. 4. Unearned service revenue of €260 is recognized for services performed. 5. Salaries of €800 are unpaid. 6. Prepaid insurance totaling €380 has expired. Required: For each of the above items indicate the following: 1. The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense). 2. The status of the related accounts before adjustment (overstatement or understatement)." E 4-14 LO3 "Classifying Account Balances For each of the following accounts, indicate whether it would be found in the statement of comprehensive income or in the balance sheet. 1. Cash 9. Capital Stock 18. Insurance Expense 2. Salaries Expense 10. Accounts Payable 19. Machinery 3. Prepaid Salaries 11. Buildings 20. Land 4. Retained Earnings 12. Mortgage Payable 21. Salaries Payable 5. Office Supplies 13. Interest Expense 22. Prepaid Insurance Expense 14. Accounts Payable 23. Notes Payable 6. Accounts Receivable 15. Notes Receivable 24. Dividends 7. Maintenance Expense 16. Office Supplies 8. Interest Receivable 17. Service Revenue" "E 4-16 LO4" "Real and Nominal Accounts 1. Cash 2. Service Revenue 3. Accounts Receivable 4. Prepaid Insurance 5. Capital Stock 6. Retained Earnings 7. Insurance Expense 8. Salaries Payable" "Closing Entry The statement of comprehensive income for Basket Weavers Inc. for the year ended June 30, 2022, is provided." "Basket Weavers Inc. Statement of Comprehensive Income For the Year Ended June 30, 2022" "Service revenue Operating expenses. Income before income tax Income tax expense Net income Other comprehensive income Comprehensive income"| | | | :--- | :--- | | E 4-13 LO2 | Identifying Types of Adjustments and Account Relationships <br> Orwell Company Ltd. accumulates the following adjustment data at December 31. <br> 1. Services provided but not recorded total $€ 1,420$. <br> 2. Supplies of $€ 300$ have been used. <br> 3. Utilities expenses of $€ 225$ are unpaid. <br> 4. Unearned service revenue of $€ 260$ is recognized for services performed. <br> 5. Salaries of $€ 800$ are unpaid. <br> 6. Prepaid insurance totaling $€ 380$ has expired. <br> Required: <br> For each of the above items indicate the following: <br> 1. The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense). <br> 2. The status of the related accounts before adjustment (overstatement or understatement). | | E 4-14 LO3 | Classifying Account Balances <br> For each of the following accounts, indicate whether it would be found in the statement of comprehensive income or in the balance sheet. <br> 1. Cash <br> 9. Capital Stock <br> 18. Insurance Expense <br> 2. Salaries Expense <br> 10. Accounts Payable <br> 19. Machinery <br> 3. Prepaid Salaries <br> 11. Buildings <br> 20. Land <br> 4. Retained Earnings <br> 12. Mortgage Payable <br> 21. Salaries Payable <br> 5. Office Supplies <br> 13. Interest Expense <br> 22. Prepaid Insurance <br> Expense <br> 14. Accounts Payable <br> 23. Notes Payable <br> 6. Accounts Receivable <br> 15. Notes Receivable <br> 24. Dividends <br> 7. Maintenance Expense <br> 16. Office Supplies <br> 8. Interest Receivable <br> 17. Service Revenue | | E 4-16 <br> LO4 | Real and Nominal Accounts <br> 1. Cash <br> 2. Service Revenue <br> 3. Accounts Receivable <br> 4. Prepaid Insurance <br> 5. Capital Stock <br> 6. Retained Earnings <br> 7. Insurance Expense <br> 8. Salaries Payable | | | Closing Entry <br> The statement of comprehensive income for Basket Weavers Inc. for the year ended June 30, 2022, is provided. | | | Basket Weavers Inc. <br> Statement of Comprehensive Income <br> For the Year Ended June 30, 2022 | | | Service revenue <br> Operating expenses. <br> Income before income tax <br> Income tax expense <br> Net income <br> Other comprehensive income <br> Comprehensive income |
  1. 編製分錄將帳戶結轉至保留盈餘。
    Prepare a journal entry to close the accounts to Retained Earnings.
  2. 若使用綜合損益表的資訊來結帳,可能會產生什麼問題?
    What problem may arise in closing the accounts if the information from the statement of comprehensive income is used?
E 4-17 學習目標 4
E 4-17 LO 4
結帳分錄Closing Entries
Christopher 公司報告 2022 年的以下數字:
Christopher, Inc., reports the following numbers for 2022:
Christopher 公司綜合損益表 截至 2022 年 12 月 31 日止年度
Christopher, Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022
服務收入Service Revenue $ 215,890
保險費用Insurance expense ( 3 , 000 ) ( 3 , 000 ) (3,000)(3,000)
管理費用Administrative expense ( 100 , 000 ) ( 100 , 000 ) (100,000)(100,000)
所得稅前淨利
Income before income tax
$ 112,890
所得稅費用Income tax expense ( 30 , 100 ) ( 30 , 100 ) (30,100)(30,100)
淨利Net income $ 82,790
E 4-17 LO 4 Closing Entries Christopher, Inc., reports the following numbers for 2022: Christopher, Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022 Service Revenue $ 215,890 Insurance expense (3,000) Administrative expense (100,000) Income before income tax $ 112,890 Income tax expense (30,100) Net income $ 82,790| E 4-17 LO 4 | Closing Entries | | | | :--- | :--- | :--- | :--- | | | Christopher, Inc., reports the following numbers for 2022: | | | | | Christopher, Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022 | | | | | Service Revenue | | $ 215,890 | | | Insurance expense | | $(3,000)$ | | | Administrative expense | | $(100,000)$ | | | Income before income tax | | $ 112,890 | | | Income tax expense | | $(30,100)$ | | | Net income | | $ 82,790 |
編製分錄以將收入及費用帳戶結轉至保留盈餘帳戶。
Prepare journal entries to close the revenue and expense accounts to the retained earnings account.
E 4-18 結帳分錄Closing Entries
學習目標 4 4LO4 4 以下資訊與 Wycherly 公司相關:
The following information relates to the Wycherly Company:
E 4-18 Closing Entries LO4 4 The following information relates to the Wycherly Company:| E 4-18 | Closing Entries | | :--- | :--- | | LO4 4 | The following information relates to the Wycherly Company: |
Wycherly 公司綜合損益表 截至 2022 年 12 月 31 日止年度
Wycherly Company
Statement of Comprehensive Income For the Year Ended December 31, 2022
Wycherly Company Statement of Comprehensive Income For the Year Ended December 31, 2022| Wycherly Company | | :--- | | Statement of Comprehensive Income For the Year Ended December 31, 2022 |
服務收入Service revenue $ 906,000
利息收入Interest revenue 23,000
淨收入Net revenue $ 929,000
薪資費用Salaries expense ( 450 , 000 ) ( 450 , 000 ) (450,000)(450,000)
公用事業費用Utilities expense ( 140 , 000 ) ( 140 , 000 ) (140,000)(140,000)
稅前淨利
Income before income tax
$ 339,000
所得稅費用Income tax expense ( 135 , 600 ) ( 135 , 600 ) (135,600)(135,600)
淨利Net income $ 203,400
其他綜合損益
Other comprehensive income
0
綜合損益Comprehensive income $ 203,400
"Wycherly Company Statement of Comprehensive Income For the Year Ended December 31, 2022" Service revenue $ 906,000 Interest revenue 23,000 Net revenue $ 929,000 Salaries expense (450,000) Utilities expense (140,000) Income before income tax $ 339,000 Income tax expense (135,600) Net income $ 203,400 Other comprehensive income 0 Comprehensive income $ 203,400| | Wycherly Company <br> Statement of Comprehensive Income For the Year Ended December 31, 2022 | | | :--- | :--- | :--- | | Service revenue | | $ 906,000 | | Interest revenue | | 23,000 | | Net revenue | | $ 929,000 | | Salaries expense | | $(450,000)$ | | Utilities expense | | $(140,000)$ | | Income before income tax | | $ 339,000 | | Income tax expense | | $(135,600)$ | | Net income | | $ 203,400 | | Other comprehensive income | | 0 | | Comprehensive income | | $ 203,400 |
編製分錄以將收入和費用帳戶結轉至保留盈餘帳戶。
Prepare journal entries to close the revenue and expense accounts to the retained earnings account.
結算股利及編製結帳後試算表
Closing Dividends and Preparing a Post-Closing Trial Balance
從當代文學企業調整後的分類帳餘額中擷取的帳戶餘額清單顯示如下:
A listing of account balances taken from the adjusted ledger account balances of Contemporary Literature Enterprises shows the following:
現金Cash $ 63,710 應付薪資Salaries Payable $ 27,100
應收帳款Accounts Receivable 154,230 應付稅款Taxes Payable 36,990
預付保險費Prepaid Insurance 10,070 未賺取租金Unearned Rent 18,400
土地Land 430,800 應付抵押貸款Mortgage Payable 190,500
應付帳款Accounts Payable 68,540 股本Capital Stock 130,000
應付票據Notes Payable 92,000 股利。Dividends. 55,000
保留盈餘Retained Earnings 150,280
Cash $ 63,710 Salaries Payable $ 27,100 Accounts Receivable 154,230 Taxes Payable 36,990 Prepaid Insurance 10,070 Unearned Rent 18,400 Land 430,800 Mortgage Payable 190,500 Accounts Payable 68,540 Capital Stock 130,000 Notes Payable 92,000 Dividends. 55,000 Retained Earnings 150,280| Cash | $ 63,710 | Salaries Payable | $ 27,100 | | :--- | :--- | :--- | :--- | | Accounts Receivable | 154,230 | Taxes Payable | 36,990 | | Prepaid Insurance | 10,070 | Unearned Rent | 18,400 | | Land | 430,800 | Mortgage Payable | 190,500 | | Accounts Payable | 68,540 | Capital Stock | 130,000 | | Notes Payable | 92,000 | Dividends. | 55,000 | | | | Retained Earnings | 150,280 |
所有收入及費用帳戶已結轉至保留盈餘。股利尚未結轉。
All revenue and expense accounts have been closed to Retained Earnings. Dividends has not yet been closed.
  1. 編製股利的結帳分錄。
    Prepare the closing entry for Dividends.
  2. 編製 2022 年 12 月 31 日的結帳後試算表。
    Prepare a post-closing trial balance for December 31, 2022.
結帳股利及編製結帳後試算表
Closing Dividends and Preparing a Post-Closing Trial Balance
以下為 Jolley 製造公司調整後分類帳帳戶餘額的清單。
Below is a listing of account balances taken from the adjusted ledger account balances of Jolley Manufacturing Corporation.
現金Cash $ 16,400 應付所得稅Income Taxes Payable $ 7,000
應收帳款Accounts Receivable 23,500 應付抵押貸款Mortgage Payable 82,500
預付廣告費Prepaid Advertising 4,000 應付票據Notes Payable 23,000
土地Land. 226,000 未賺取租金Unearned Rent 4,200
應付帳款Accounts Payable 24,000 股本Capital Stock 80,000
應付工資Wages Payable 8,000 股利Dividends 14,800
保留盈餘Retained Earnings 56,000
Cash $ 16,400 Income Taxes Payable $ 7,000 Accounts Receivable 23,500 Mortgage Payable 82,500 Prepaid Advertising 4,000 Notes Payable 23,000 Land. 226,000 Unearned Rent 4,200 Accounts Payable 24,000 Capital Stock 80,000 Wages Payable 8,000 Dividends 14,800 Retained Earnings 56,000| Cash | $ 16,400 | Income Taxes Payable | $ 7,000 | | :--- | :--- | :--- | :--- | | Accounts Receivable | 23,500 | Mortgage Payable | 82,500 | | Prepaid Advertising | 4,000 | Notes Payable | 23,000 | | Land. | 226,000 | Unearned Rent | 4,200 | | Accounts Payable | 24,000 | Capital Stock | 80,000 | | Wages Payable | 8,000 | Dividends | 14,800 | | | | Retained Earnings | 56,000 |
所有收入與費用帳戶已結轉至保留盈餘。股利尚未結轉。
All revenues and expense accounts have been closed to Retained Earnings. Dividends has not yet been closed.
  1. 編製股利的結帳分錄。
    Prepare the closing entry for Dividends.
  2. 編製 2022 年 12 月 31 日的結帳後試算表。
    Prepare a post-closing trial balance for December 31, 2022.

問題 Problems

P 4-1 學習目標 1P 4-1 LO1 現金制與權責發生制會計
Cash- and Accrual-Basis Accounting
在您檢查 Karen 公司的帳簿與記錄過程中,您發現以下資料:
In the course of your examination of the books and records of Karen Company, you find the following data:
員工於 2022 年所賺取的薪資
Salaries earned by employees in 2022
$ 61,000
2022 年支付的薪資
Salaries paid in 2022
53,000
2022 年的服務總收入
Total service revenue in 2022
327,000
2022 年提供服務所收取的現金
Cash collected from providing services in 2022.
352,000
2022 年發生的公用事業費用
Utilities expense incurred in 2022
7,500
2022 年支付的公用事業帳單
Utility bills paid in 2022
6,300
2022 年稅務評估
Tax assessment for 2022
6,210
2022 年已繳稅款
Taxes paid in 2022
5,930
2022 年租金費用
Rent expense for 2022
36,000
2022 年已支付租金
Rent paid in 2022
41,000
P 4-1 LO1 Cash- and Accrual-Basis Accounting In the course of your examination of the books and records of Karen Company, you find the following data: Salaries earned by employees in 2022 $ 61,000 Salaries paid in 2022 53,000 Total service revenue in 2022 327,000 Cash collected from providing services in 2022. 352,000 Utilities expense incurred in 2022 7,500 Utility bills paid in 2022 6,300 Tax assessment for 2022 6,210 Taxes paid in 2022 5,930 Rent expense for 2022 36,000 Rent paid in 2022 41,000| P 4-1 LO1 | Cash- and Accrual-Basis Accounting | | | :--- | :--- | :--- | | | In the course of your examination of the books and records of Karen Company, you find the following data: | | | | Salaries earned by employees in 2022 | $ 61,000 | | | Salaries paid in 2022 | 53,000 | | | Total service revenue in 2022 | 327,000 | | | Cash collected from providing services in 2022. | 352,000 | | | Utilities expense incurred in 2022 | 7,500 | | | Utility bills paid in 2022 | 6,300 | | | Tax assessment for 2022 | 6,210 | | | Taxes paid in 2022 | 5,930 | | | Rent expense for 2022 | 36,000 | | | Rent paid in 2022 | 41,000 |

必填: Required:

  1. 使用現金基礎會計計算 Karen 2022 年的淨收入。
    Compute Karen’s net income for 2022 using cash-basis accounting.
  2. 使用權責發生制會計計算 Karen 2022 年的淨收入。
    Compute Karen’s net income for 2022 using accrual-basis accounting.
  3. 詮釋問題:為什麼通常使用權責發生制會計?您是否能看到在現金基礎會計下不當報告收入的任何可能性?請說明。
    Interpretive Question: Why is accrual-basis accounting normally used? Can you see any opportunities for improperly reporting income under cash-basis accounting? Explain.

調整分錄 Adjusting Entries

以下資訊為海綿寶寶公司提供。
The information presented below is for Sponge Bob, Inc.
a. 2022 年 12 月 26 日至 2022 年 12 月 31 日期間的薪資為 $ 17 , 840 $ 17 , 840 $17,840\$ 17,840 ,尚未記錄或支付。(忽略薪資稅。)
a. Salaries for the period December 26, 2022, through December 31, 2022, amounted to $ 17 , 840 $ 17 , 840 $17,840\$ 17,840 and have not been recorded or paid. (Ignore payroll taxes.)
b. 一筆 11 % , $ 190 , 000 11 % , $ 190 , 000 11%,$190,00011 \%, \$ 190,000 貸款的三個月利息為 $ 5 , 225 $ 5 , 225 $5,225\$ 5,225 ,尚未記錄。
b. Interest of $ 5 , 225 $ 5 , 225 $5,225\$ 5,225 is payable for three months on an 11 % , $ 190 , 000 11 % , $ 190 , 000 11%,$190,00011 \%, \$ 190,000 loan and has not been recorded.
c. 12 月 1 日支付了六個月的租金 $ 36 , 000 $ 36 , 000 $36,000\$ 36,000 ,並記入預付租金。
c. Rent of $ 36 , 000 $ 36 , 000 $36,000\$ 36,000 was paid for six months in advance on December 1 and debited to Prepaid Rent.
d. 收到的 $ 76 , 000 $ 76 , 000 $76,000\$ 76,000 租金已記入遞延收入帳戶。其中,年終仍有 $ 42 , 100 $ 42 , 100 $42,100\$ 42,100 尚未實現。
d. Rent of $ 76 , 000 $ 76 , 000 $76,000\$ 76,000 was credited to an unearned revenue account when received. Of this amount, $ 42 , 100 $ 42 , 100 $42,100\$ 42,100 is still unearned at year-end.
e. 保險單已過期部分為 $ 2 , 400 $ 2 , 400 $2,400\$ 2,400 。預付保險費最初已借記。
e. The expired portion of an insurance policy is $ 2 , 400 $ 2 , 400 $2,400\$ 2,400. Prepaid Insurance was originally debited.
f. 已賺取但尚未收取或記錄的 $ 4 , 000 $ 4 , 000 $4,000\$ 4,000 票據利息收入為 $ 400 $ 400 $400\$ 400
f. Interest revenue of $ 400 $ 400 $400\$ 400 from a $ 4 , 000 $ 4 , 000 $4,000\$ 4,000 note has been earned but not collected or recorded.
必需:Required:
編製應於 2022 年 12 月 31 日做出的調整分錄。(省略說明)
Prepare the adjusting entries that should be made on December 31, 2022. (Omit explanations.)
P 4-3 LO2 調整分錄Adjusting Entries
以下資訊為蘇珊甜品店資料。 a. 2022 年 9 月至 2022 年 12 月期間,9%利率貸款應付利息為 9,600 元,尚未入帳。 b. 收到的租金 $ 93 , 500 $ 93 , 500 $93,500\$ 93,500 元已記入「預收收入」科目,其中 $ 42 , 250 $ 42 , 250 $42,250\$ 42,250 元於年底仍屬未賺取收入。 c. $ 105 , 000 $ 105 , 000 $105,000\$ 105,000 票據所產生的利息收入 $ 9 , 450 $ 9 , 450 $9,450\$ 9,450 元已賺取,但尚未收取或入帳。 d. 保險費用已過期部分為 $ 4 , 960 $ 4 , 960 $4,960\$ 4,960 元,原先借記「預付保險費」。 e. 2022 年 11 月 15 日支付六個月的租金 $ 30 , 000 $ 30 , 000 $30,000\$ 30,000 元,並借記「預付租金」。 f. 2022 年 12 月 26 日至 12 月 31 日期間的薪資為 $ 15 , 300 $ 15 , 300 $15,300\$ 15,300 元,尚未入帳或支付。(忽略薪資稅負)
The information presented below is for Susan's Sweet Shop.
a. Interest of $9,600 is payable for September 2022 through December 2022 on a 9%, $ 320 , 000 $ 320 , 000 $320,000\$ 320,000 loan and has not been recorded.
b. Rent of $ 93 , 500 $ 93 , 500 $93,500\$ 93,500 was credited to an unearned revenue account when received. Of this amount, $ 42 , 250 $ 42 , 250 $42,250\$ 42,250 is still unearned at year-end.
c. Interest revenue of $ 9 , 450 $ 9 , 450 $9,450\$ 9,450 from a $ 105 , 000 $ 105 , 000 $105,000\$ 105,000 note has been earned but not collected or recorded.
d. The expired portion of an insurance policy is $ 4 , 960 $ 4 , 960 $4,960\$ 4,960. Prepaid Insurance was originally debited.
e. Rent of $ 30 , 000 $ 30 , 000 $30,000\$ 30,000 was paid for six months in advance on November 15, 2022, and debited to Prepaid Rent.
f. Salaries for the period December 26, 2022, to December 31, 2022, amounted to $ 15 , 300 $ 15 , 300 $15,300\$ 15,300 and have not been recorded or paid. (Ignore payroll taxes.)
The information presented below is for Susan's Sweet Shop. a. Interest of $9,600 is payable for September 2022 through December 2022 on a 9%, $320,000 loan and has not been recorded. b. Rent of $93,500 was credited to an unearned revenue account when received. Of this amount, $42,250 is still unearned at year-end. c. Interest revenue of $9,450 from a $105,000 note has been earned but not collected or recorded. d. The expired portion of an insurance policy is $4,960. Prepaid Insurance was originally debited. e. Rent of $30,000 was paid for six months in advance on November 15, 2022, and debited to Prepaid Rent. f. Salaries for the period December 26, 2022, to December 31, 2022, amounted to $15,300 and have not been recorded or paid. (Ignore payroll taxes.)| The information presented below is for Susan's Sweet Shop. | | :--- | | a. Interest of $9,600 is payable for September 2022 through December 2022 on a 9%, $\$ 320,000$ loan and has not been recorded. | | b. Rent of $\$ 93,500$ was credited to an unearned revenue account when received. Of this amount, $\$ 42,250$ is still unearned at year-end. | | c. Interest revenue of $\$ 9,450$ from a $\$ 105,000$ note has been earned but not collected or recorded. | | d. The expired portion of an insurance policy is $\$ 4,960$. Prepaid Insurance was originally debited. | | e. Rent of $\$ 30,000$ was paid for six months in advance on November 15, 2022, and debited to Prepaid Rent. | | f. Salaries for the period December 26, 2022, to December 31, 2022, amounted to $\$ 15,300$ and have not been recorded or paid. (Ignore payroll taxes.) |
必須:Required:
編製應於 2022 年 12 月 31 日做出的調整分錄。(省略說明。)
Prepare the adjusting entries that should be made on December 31, 2022. (Omit explanations.)
P 4-4 LO2 年終帳戶分析
Year-End Analysis of Accounts
2022 年如下:
for 2022 is as follows:
Wells 公司 2022 年的現金記錄和帳戶餘額分析如下:
An analysis of cash records and account balances of Wells, Inc., for 2022 is as follows:
2022 年 1 月 1 日帳戶餘額
Account Balances Jan. 1, 2022
2022 年 12 月 31 日帳戶餘額
Account Balances Dec. 31, 2022
2022 年收到或支付的現金
Cash Received or Paid in 2022
應付薪資 . . . . . . . . . . . . . . . . . . . . . . .
Wages Payable . . . . . . . . . . . . . . . . . . . . . . .
$3,400
未賺取租金Unearned Rent 5,000
預付保險費Prepaid Insurance 120
支付工資Paid for wages $30,000
收到租金Received for rent 15,000
支付保險費Paid for insurance 720
需求:Required:
確定應列入 2022 年綜合損益表的金額,包括(1)工資費用、(2)租金收入及(3)保險費用。
Determine the amounts that should be included on the 2022 statement of comprehensive income for (1) wages expense, (2) rent revenue, and (3) insurance expense.
P 4-5 學習目標 2P 4-5 LO2 年終帳戶分析
Year-End Analysis of Accounts
Apartment Renters, Inc. 2022 年的現金記錄及帳戶餘額分析如下:
An analysis of cash records and account balances of Apartment Renters, Inc., for 2022 is as follows:
帳戶餘額 2022 年 1 月 1 日
Account Balances Jan. 1, 2022
帳戶餘額 2022 年 12 月 31 日
Account Balances Dec. 31, 2022
2022 年現金收付
Cash Received or Paid in 2022
應付薪資Salaries Payable $18,400
未賺取租金Unearned Rent 14,100
預付保險費Prepaid Insurance 2,000
支付薪資Paid for salaries $134,000
收到租金Received for rent 48,500
支付保險費Paid for insurance 13,800
Required: Prepare the adjusting entries that should be made on December 31, 2022. (Omit explanations.) P 4-3 LO2 Adjusting Entries "The information presented below is for Susan's Sweet Shop. a. Interest of $9,600 is payable for September 2022 through December 2022 on a 9%, $320,000 loan and has not been recorded. b. Rent of $93,500 was credited to an unearned revenue account when received. Of this amount, $42,250 is still unearned at year-end. c. Interest revenue of $9,450 from a $105,000 note has been earned but not collected or recorded. d. The expired portion of an insurance policy is $4,960. Prepaid Insurance was originally debited. e. Rent of $30,000 was paid for six months in advance on November 15, 2022, and debited to Prepaid Rent. f. Salaries for the period December 26, 2022, to December 31, 2022, amounted to $15,300 and have not been recorded or paid. (Ignore payroll taxes.)" Required: Prepare the adjusting entries that should be made on December 31, 2022. (Omit explanations.) P 4-4 LO2 Year-End Analysis of Accounts for 2022 is as follows: An analysis of cash records and account balances of Wells, Inc., for 2022 is as follows: Account Balances Jan. 1, 2022 Account Balances Dec. 31, 2022 Cash Received or Paid in 2022 Wages Payable . . . . . . . . . . . . . . . . . . . . . . . $3,400 Unearned Rent 5,000 Prepaid Insurance 120 Paid for wages $30,000 Received for rent 15,000 Paid for insurance 720 Required: Determine the amounts that should be included on the 2022 statement of comprehensive income for (1) wages expense, (2) rent revenue, and (3) insurance expense. P 4-5 LO2 Year-End Analysis of Accounts An analysis of cash records and account balances of Apartment Renters, Inc., for 2022 is as follows: Account Balances Jan. 1, 2022 Account Balances Dec. 31, 2022 Cash Received or Paid in 2022 Salaries Payable $18,400 Unearned Rent 14,100 Prepaid Insurance 2,000 Paid for salaries $134,000 Received for rent 48,500 Paid for insurance 13,800| | Required: | | | | :--- | :--- | :--- | :--- | | | Prepare the adjusting entries that should be made on December 31, 2022. (Omit explanations.) | | | | P 4-3 LO2 | Adjusting Entries | | | | | The information presented below is for Susan's Sweet Shop. <br> a. Interest of $9,600 is payable for September 2022 through December 2022 on a 9%, $\$ 320,000$ loan and has not been recorded. <br> b. Rent of $\$ 93,500$ was credited to an unearned revenue account when received. Of this amount, $\$ 42,250$ is still unearned at year-end. <br> c. Interest revenue of $\$ 9,450$ from a $\$ 105,000$ note has been earned but not collected or recorded. <br> d. The expired portion of an insurance policy is $\$ 4,960$. Prepaid Insurance was originally debited. <br> e. Rent of $\$ 30,000$ was paid for six months in advance on November 15, 2022, and debited to Prepaid Rent. <br> f. Salaries for the period December 26, 2022, to December 31, 2022, amounted to $\$ 15,300$ and have not been recorded or paid. (Ignore payroll taxes.) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Required: | | | | | Prepare the adjusting entries that should be made on December 31, 2022. (Omit explanations.) | | | | P 4-4 LO2 | Year-End Analysis of Accounts | for 2022 is as follows: | | | | An analysis of cash records and account balances of Wells, Inc., for 2022 is as follows: | | | | | Account Balances Jan. 1, 2022 | | | Account Balances Dec. 31, 2022 | Cash Received or Paid in 2022 | | | Wages Payable . . . . . . . . . . . . . . . . . . . . . . . | $3,400 | | | | Unearned Rent | 5,000 | | | | Prepaid Insurance | 120 | | | | Paid for wages | | $30,000 | | | Received for rent | | 15,000 | | | Paid for insurance | | 720 | | | Required: | | | | | Determine the amounts that should be included on the 2022 statement of comprehensive income for (1) wages expense, (2) rent revenue, and (3) insurance expense. | | | | P 4-5 LO2 | Year-End Analysis of Accounts | | | | | An analysis of cash records and account balances of Apartment Renters, Inc., for 2022 is as follows: | | | | | Account Balances Jan. 1, 2022 | Account Balances Dec. 31, 2022 | Cash Received or Paid in 2022 | | | Salaries Payable | $18,400 | | | | Unearned Rent | 14,100 | | | | Prepaid Insurance | 2,000 | | | | Paid for salaries | | $134,000 | | | Received for rent | | 48,500 | | | Paid for insurance | | 13,800 |

必填: Required:

確定應列入 2022 年綜合損益表的金額,包括(1)薪資費用、(2)租金收入及(3)保險費用。
Determine the amounts that should be included on the 2022 statement of comprehensive income for (1) salaries expense, (2) rent revenue, and (3) insurance expense.
P 4-6 LO4
帳戶分類與借貸關係 使用所提供的格式,對每個帳戶識別:(1) 該帳戶是資產負債表(B/S)還是綜合損益表(S/CI)帳戶;(2) 它是資產(A)、負債(L)、權益(OE)、收入(R)或費用(E)帳戶;(3) 該帳戶是實帳戶還是名義帳戶;(4) 該帳戶在年終時會被「結帳」還是保持「開放」;以及(5) 該帳戶通常是借方餘額還是貸方餘額。
Account Classifications and Debit-Credit Relationships Using the format provided, for each account identify (1) whether the account is a balance sheet (B/S) or a statement of comprehensive income (S/CI) account; (2) whether it is an asset (A), a liability (L), an equity (OE), a revenue (R), or an expense (E) account; (3) whether the account is a real or a nominal account; (4) whether the account will be "closed" or left "open" at year-end; and (5) whether the account normally has a debit or a credit balance.
以下提供範例:
The following example is provided:
帳戶名稱 (1) B/S 或 S/CI (2) A, L, OE, R, E (2) A, L, OE, R, E  ^((2) A, L, OE, R, E ){ }^{\text {(2) A, L, OE, R, E }} (3) 實帳戶或名義帳戶 (4) Closed or Open (4) Closed or Open  ^((4) Closed or Open ){ }^{\text {(4) Closed or Open }} (5) 借方/貸方
Account Title (1) B/S or S/Cl (2) A, L, OE, R, E (2) A, L, OE, R, E  ^((2) A, L, OE, R, E ){ }^{\text {(2) A, L, OE, R, E }} (3) Real or Nominal (4) Closed or Open (4) Closed or Open  ^((4) Closed or Open ){ }^{\text {(4) Closed or Open }} (5) Debit/Credit
現金資產負債表Cash B/S
1. 應收帳款 2. 應付帳款 3. 預付保險費 4. 抵押貸款應付 5. 租金費用 6. 服務收入 7. 股利 8. 股本 9. 保留盈餘 10. 預付租金 11. 用品 12. 公用事業費用 13. 應付所得稅 14. 利息收入 15. 應付票據 16. 所得稅費用
1. Accounts Receivable
2. Accounts Payable
3. Prepaid Insurance
4. Mortgage Payable
5. Rent Expense
6. Service Revenue
7. Dividends
8. Capital Stock
9. Retained Earnings
10. Prepaid Rent
11. Supplies
12. Utilities Expense
13. Income Taxes Payable
14. Interest Revenue
15. Notes Payable
16. Income Tax Expense
1. Accounts Receivable 2. Accounts Payable 3. Prepaid Insurance 4. Mortgage Payable 5. Rent Expense 6. Service Revenue 7. Dividends 8. Capital Stock 9. Retained Earnings 10. Prepaid Rent 11. Supplies 12. Utilities Expense 13. Income Taxes Payable 14. Interest Revenue 15. Notes Payable 16. Income Tax Expense| 1. Accounts Receivable | | :--- | | 2. Accounts Payable | | 3. Prepaid Insurance | | 4. Mortgage Payable | | 5. Rent Expense | | 6. Service Revenue | | 7. Dividends | | 8. Capital Stock | | 9. Retained Earnings | | 10. Prepaid Rent | | 11. Supplies | | 12. Utilities Expense | | 13. Income Taxes Payable | | 14. Interest Revenue | | 15. Notes Payable | | 16. Income Tax Expense |
採購訂單 4PO 4
結帳分錄 Joe's Asphalt, Inc. 2022 年 12 月 31 日止年度綜合損益表如下:
Closing Entries
The statement of comprehensive income for Joe's Asphalt, Inc., for the year ended December 31, 2022, is as follows:
Closing Entries The statement of comprehensive income for Joe's Asphalt, Inc., for the year ended December 31, 2022, is as follows:| Closing Entries | | :--- | | The statement of comprehensive income for Joe's Asphalt, Inc., for the year ended December 31, 2022, is as follows: |
喬氏瀝青公司 綜合損益表 截至 2022 年 12 月 31 日止年度
Joe's Asphalt, Inc.
Statement of Comprehensive Income
For the Year Ended December 31, 2022
Joe's Asphalt, Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022| Joe's Asphalt, Inc. | | :--- | | Statement of Comprehensive Income | | For the Year Ended December 31, 2022 |
減:費用Less expenses:
P 4-6 LO4 Account Classifications and Debit-Credit Relationships Using the format provided, for each account identify (1) whether the account is a balance sheet (B/S) or a statement of comprehensive income (S/CI) account; (2) whether it is an asset (A), a liability (L), an equity (OE), a revenue (R), or an expense (E) account; (3) whether the account is a real or a nominal account; (4) whether the account will be "closed" or left "open" at year-end; and (5) whether the account normally has a debit or a credit balance. The following example is provided: Account Title (1) B/S or S/Cl ^((2) A, L, OE, R, E ) (3) Real or Nominal ^((4) Closed or Open ) (5) Debit/Credit Cash B/S "1. Accounts Receivable 2. Accounts Payable 3. Prepaid Insurance 4. Mortgage Payable 5. Rent Expense 6. Service Revenue 7. Dividends 8. Capital Stock 9. Retained Earnings 10. Prepaid Rent 11. Supplies 12. Utilities Expense 13. Income Taxes Payable 14. Interest Revenue 15. Notes Payable 16. Income Tax Expense" PO 4 "Closing Entries The statement of comprehensive income for Joe's Asphalt, Inc., for the year ended December 31, 2022, is as follows:" "Joe's Asphalt, Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022" Less expenses:| P 4-6 LO4 | | | :--- | :--- | | | Account Classifications and Debit-Credit Relationships Using the format provided, for each account identify (1) whether the account is a balance sheet (B/S) or a statement of comprehensive income (S/CI) account; (2) whether it is an asset (A), a liability (L), an equity (OE), a revenue (R), or an expense (E) account; (3) whether the account is a real or a nominal account; (4) whether the account will be "closed" or left "open" at year-end; and (5) whether the account normally has a debit or a credit balance. The following example is provided: | | | Account Title (1) B/S or S/Cl ${ }^{\text {(2) A, L, OE, R, E }}$ (3) Real or Nominal ${ }^{\text {(4) Closed or Open }}$ (5) Debit/Credit | | | Cash B/S | | | 1. Accounts Receivable <br> 2. Accounts Payable <br> 3. Prepaid Insurance <br> 4. Mortgage Payable <br> 5. Rent Expense <br> 6. Service Revenue <br> 7. Dividends <br> 8. Capital Stock <br> 9. Retained Earnings <br> 10. Prepaid Rent <br> 11. Supplies <br> 12. Utilities Expense <br> 13. Income Taxes Payable <br> 14. Interest Revenue <br> 15. Notes Payable <br> 16. Income Tax Expense | | PO 4 | Closing Entries <br> The statement of comprehensive income for Joe's Asphalt, Inc., for the year ended December 31, 2022, is as follows: | | | Joe's Asphalt, Inc. <br> Statement of Comprehensive Income <br> For the Year Ended December 31, 2022 | | | Less expenses: |

要求: Required:

於 2022 年 12 月 30 日支付股利 36,000 美元。
Dividends of $36,000 were paid on December 30, 2022.
  1. 請提供 2022 年 12 月 31 日所需的分錄,以正確結束綜合損益表帳戶。
    Give the entry required on December 31, 2022, to properly close the statement of comprehensive income accounts.
  2. 請提供 2022 年 12 月 31 日關閉股利帳戶所需的分錄。
    Give the entry required to close the dividends account at December 31, 2022.
結帳分錄Closing Entries
Squared Carpentry, Inc. 於 2022 年 12 月 31 日止年度之綜合損益表如下:
The statement of comprehensive income for Squared Carpentry, Inc., for the year ended December 31, 2022, is as follows:
Squared Carpentry, Inc. 綜合損益表 截至 2022 年 12 月 31 日止年度
Squared Carpentry, Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022
服務收入Service revenue $276,100
減:費用Less expenses:
薪資費用Wages expense $102,750
公用事業費用Utilities expense 4,890
保險費用Insurance expense 6,930
房產稅費用Property tax expense 10,510
租金費用Rent expense 49,000
廣告費用Advertising expense 15,640
利息費用Interest expense 9,800
費用總計Total expenses 199 , 520 199 , 520 _ 199,520_\underline{199,520}
淨利Net income $ 76,580
其他綜合損益
Other comprehensive income
0
綜合損益Comprehensive income $ 76,580
Squared Carpentry, Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022 Service revenue $276,100 Less expenses: Wages expense $102,750 Utilities expense 4,890 Insurance expense 6,930 Property tax expense 10,510 Rent expense 49,000 Advertising expense 15,640 Interest expense 9,800 Total expenses 199,520_ Net income $ 76,580 Other comprehensive income 0 Comprehensive income $ 76,580| | Squared Carpentry, Inc. Statement of Comprehensive Income For the Year Ended December 31, 2022 | | | | :--- | :--- | :--- | :--- | | Service revenue | | | $276,100 | | Less expenses: | | | | | Wages expense | | $102,750 | | | Utilities expense | | 4,890 | | | Insurance expense | | 6,930 | | | Property tax expense | | 10,510 | | | Rent expense | | 49,000 | | | Advertising expense | | 15,640 | | | Interest expense | | 9,800 | | | Total expenses | | | $\underline{199,520}$ | | Net income | | | $ 76,580 | | Other comprehensive income | | | 0 | | Comprehensive income | | | $ 76,580 |
2022 年 12 月 30 日支付了 18,600 美元的股利。
Dividends of $18,600 were paid on December 30, 2022.
必填: Required:
  1. 請提供 2022 年 12 月 31 日所需的分錄,以正確結束綜合損益表帳戶。
    Give the entry required on December 31, 2022, to properly close the statement of comprehensive income accounts.
  2. 請提供 2022 年 12 月 31 日關閉股利帳戶所需的分錄。
    Give the entry required to close the dividends account at December 31, 2022.
P 4-9 學習目標 4
P 4-9 LO 4
編製結帳分錄及編製結帳後試算表
Preparing Closing Entries, and Preparing Post-Closing Trial Balance
SORA 公司有以下調整後試算表。
SORA Company had the following adjusted trial balance.
SORA 公司調整後試算表 2022 年 6 月 30 日
SORA Company Adjusted Trial Balance June 30, 2022
調整後試算表Adjusted Trial Balance
借方Debit 貸方Credit
現金Cash $ 3,712
應收帳款Accounts Receivable 2,904
耗材Supplies 480
應付帳款Accounts Payable $ 1,056
應付薪資及工資
Salaries and Wages Payable
244
預收服務收入
Unearned Service Revenue
160
股本Capital Stock 3,000
保留盈餘Retained Earnings 1,360
股利Dividends 300
服務收入Service Revenue 4,300
薪資及工資費用
Salaries and Wages Expense
1,344
雜項費用Miscellaneous Expense 180
耗材費用Supplies Expense 1,200
$10,120 $10,120
P 4-9 LO 4 Preparing Closing Entries, and Preparing Post-Closing Trial Balance SORA Company had the following adjusted trial balance. SORA Company Adjusted Trial Balance June 30, 2022 Adjusted Trial Balance Debit Credit Cash $ 3,712 Accounts Receivable 2,904 Supplies 480 Accounts Payable $ 1,056 Salaries and Wages Payable 244 Unearned Service Revenue 160 Capital Stock 3,000 Retained Earnings 1,360 Dividends 300 Service Revenue 4,300 Salaries and Wages Expense 1,344 Miscellaneous Expense 180 Supplies Expense 1,200 $10,120 $10,120| P 4-9 LO 4 | Preparing Closing Entries, and Preparing Post-Closing Trial Balance | | | | | :--- | :--- | :--- | :--- | :--- | | | SORA Company had the following adjusted trial balance. | | | | | | SORA Company Adjusted Trial Balance June 30, 2022 | | | | | | | | Adjusted Trial Balance | | | | | | Debit | Credit | | | Cash | | $ 3,712 | | | | Accounts Receivable | | 2,904 | | | | Supplies | | 480 | | | | Accounts Payable | | | $ 1,056 | | | Salaries and Wages Payable | | | 244 | | | Unearned Service Revenue | | | 160 | | | Capital Stock | | | 3,000 | | | Retained Earnings | | | 1,360 | | | Dividends | | 300 | | | | Service Revenue | | | 4,300 | | | Salaries and Wages Expense | | 1,344 | | | | Miscellaneous Expense | | 180 | | | | Supplies Expense | | 1,200 | | | | | | $10,120 | $10,120 |

必填: Required:

  1. 編製 2022 年 6 月 30 日的結帳分錄。
    Prepare closing entries at June 30, 2022.
  2. 編製結帳後試算表。
    Prepare a post-closing trial balance.
未調整Unadjusted 已調整Adjusted
借方Debit 貸方Credit 借方Debit 貸方Credit
現金Cash $ 97,500 $ 97,500
應收帳款Accounts Receivable 96,500 96,500
預付租金Prepaid Rent 20,500 5,500
預付保險費Prepaid Insurance 5,000 1,000
應付帳款Accounts Payable $ 79,000 $ 79,000
應付薪資Salaries Payable 12,000
應付所得稅Income Tax Payable 1,200
應付利息Interest Payable 1,200 2,000
股本Capital Stock 95,000 95,000
保留盈餘Retained Earnings 3,200 3,200
服務收入Service Revenue 250,000 250,000
薪資費用Salaries Expense 180,000 192,000
租金費用Rent Expense 22,000 37,000
保險費用Insurance Expense 1,200 5,200
利息費用Interest Expense 900 1,700
所得稅費用Income Tax Expense 4,800 6,000
合計Totals $428,400 $428,400 $442,400 $442,400
Unadjusted Adjusted Debit Credit Debit Credit Cash $ 97,500 $ 97,500 Accounts Receivable 96,500 96,500 Prepaid Rent 20,500 5,500 Prepaid Insurance 5,000 1,000 Accounts Payable $ 79,000 $ 79,000 Salaries Payable 12,000 Income Tax Payable 1,200 Interest Payable 1,200 2,000 Capital Stock 95,000 95,000 Retained Earnings 3,200 3,200 Service Revenue 250,000 250,000 Salaries Expense 180,000 192,000 Rent Expense 22,000 37,000 Insurance Expense 1,200 5,200 Interest Expense 900 1,700 Income Tax Expense 4,800 6,000 Totals $428,400 $428,400 $442,400 $442,400| | Unadjusted | | Adjusted | | | :--- | :--- | :--- | :--- | :--- | | | Debit | Credit | Debit | Credit | | Cash | $ 97,500 | | $ 97,500 | | | Accounts Receivable | 96,500 | | 96,500 | | | Prepaid Rent | 20,500 | | 5,500 | | | Prepaid Insurance | 5,000 | | 1,000 | | | Accounts Payable | | $ 79,000 | | $ 79,000 | | Salaries Payable | | | | 12,000 | | Income Tax Payable | | | | 1,200 | | Interest Payable | | 1,200 | | 2,000 | | Capital Stock | | 95,000 | | 95,000 | | Retained Earnings | | 3,200 | | 3,200 | | Service Revenue | | 250,000 | | 250,000 | | Salaries Expense | 180,000 | | 192,000 | | | Rent Expense | 22,000 | | 37,000 | | | Insurance Expense | 1,200 | | 5,200 | | | Interest Expense | 900 | | 1,700 | | | Income Tax Expense | 4,800 | | 6,000 | | | Totals | $428,400 | $428,400 | $442,400 | $442,400 |

必需: Required:

編製 2022 年 12 月 31 日調整帳戶所需的分錄。
Prepare the journal entries that are required to adjust the accounts on December 31, 2022.
第 4-11 頁P 4-11 統一概念:結帳分錄
Unifying Concepts: Closing Entries
LO4 參考第 4-10 頁。編製 2022 年 12 月 31 日的結帳分錄。
Refer to P 4-10. Prepare the closing entries on December 31, 2022.
第 4-12 頁P 4-12 統一概念:調整分錄與結帳分錄
Unifying Concepts: Adjusting and Closing Entries
以下為白公司截至 2022 年 12 月 31 日之未調整試算表及調整後試算表。
The unadjusted and adjusted trial balances of White Company as of December 31, 2022, are presented below.
P 4-11 Unifying Concepts: Closing Entries LO4 Refer to P 4-10. Prepare the closing entries on December 31, 2022. P 4-12 Unifying Concepts: Adjusting and Closing Entries https://cdn.mathpix.com/cropped/2025_07_06_217bd04a0c8e8f31e677g-53.jpg?height=88&width=96&top_left_y=1448&top_left_x=213 The unadjusted and adjusted trial balances of White Company as of December 31, 2022, are presented below.| P 4-11 | Unifying Concepts: Closing Entries | | :--- | :--- | | LO4 | Refer to P 4-10. Prepare the closing entries on December 31, 2022. | | P 4-12 | Unifying Concepts: Adjusting and Closing Entries | | ![](https://cdn.mathpix.com/cropped/2025_07_06_217bd04a0c8e8f31e677g-53.jpg?height=88&width=96&top_left_y=1448&top_left_x=213) | The unadjusted and adjusted trial balances of White Company as of December 31, 2022, are presented below. |

懷特公司White Company試算表Trial Balance2022 年 12 月 31 日December 31, 2022

未調整Unadjusted 調整後Adjusted
借方Debit 貸方Credit 借方Debit 貸方Credit
現金Cash $ 21,250 $ 21,250
應收帳款Accounts Receivable 11,250 11,250
耗材Supplies 5,195 3,895
預付租金Prepaid Rent 17,545 7,545
預付保險費Prepaid Insurance 1,985 1,100
土地Land. 140,720 140,720
應付帳款Accounts Payable $ 9,350 $ 9,350
應付工資Wages Payable 5,700
應付所得稅Income Taxes Payable 580
應付利息Interest Payable 450 1,050
應付票據Notes Payable 65,000 65,000
股本Capital Stock 84,320 84,320
諮詢費收入Consulting Fees Earned 142,380 142,380
薪資費用Wages Expense. 92,335 98,035
租金費用Rent Expense 10,000
利息費用Interest Expense 3,500 4,100
保險費用Insurance Expense 585 1,470
耗材費用Supplies Expenses 4,365 5,665
所得稅費用Income Tax Expense 2,770 3,350
合計Totals $ 301 , 500 $ 301 , 500 _ $301,500_\underline{\$ 301,500} $ 301 , 500 $ 301 , 500 _ $301,500_\underline{\$ 301,500} $ 308 , 380 $ 308 , 380 _ $308,380_\underline{\$ 308,380} $ 308 , 380 $ 308 , 380 _ $308,380_\underline{\$ 308,380}
Unadjusted Adjusted Debit Credit Debit Credit Cash $ 21,250 $ 21,250 Accounts Receivable 11,250 11,250 Supplies 5,195 3,895 Prepaid Rent 17,545 7,545 Prepaid Insurance 1,985 1,100 Land. 140,720 140,720 Accounts Payable $ 9,350 $ 9,350 Wages Payable 5,700 Income Taxes Payable 580 Interest Payable 450 1,050 Notes Payable 65,000 65,000 Capital Stock 84,320 84,320 Consulting Fees Earned 142,380 142,380 Wages Expense. 92,335 98,035 Rent Expense 10,000 Interest Expense 3,500 4,100 Insurance Expense 585 1,470 Supplies Expenses 4,365 5,665 Income Tax Expense 2,770 3,350 Totals $301,500_ $301,500_ $308,380_ $308,380_| | Unadjusted | | Adjusted | | | :--- | :--- | :--- | :--- | :--- | | | Debit | Credit | Debit | Credit | | Cash | $ 21,250 | | $ 21,250 | | | Accounts Receivable | 11,250 | | 11,250 | | | Supplies | 5,195 | | 3,895 | | | Prepaid Rent | 17,545 | | 7,545 | | | Prepaid Insurance | 1,985 | | 1,100 | | | Land. | 140,720 | | 140,720 | | | Accounts Payable | | $ 9,350 | | $ 9,350 | | Wages Payable | | | | 5,700 | | Income Taxes Payable | | | | 580 | | Interest Payable | | 450 | | 1,050 | | Notes Payable | | 65,000 | | 65,000 | | Capital Stock | | 84,320 | | 84,320 | | Consulting Fees Earned | | 142,380 | | 142,380 | | Wages Expense. | 92,335 | | 98,035 | | | Rent Expense | | | 10,000 | | | Interest Expense | 3,500 | | 4,100 | | | Insurance Expense | 585 | | 1,470 | | | Supplies Expenses | 4,365 | | 5,665 | | | Income Tax Expense | 2,770 | | 3,350 | | | Totals | $\underline{\$ 301,500}$ | $\underline{\$ 301,500}$ | $\underline{\$ 308,380}$ | $\underline{\$ 308,380}$ |
需求:Required:
1. 編製 2022 年 12 月 31 日調整帳戶所需的分錄。
1. Prepare the journal entries that are required to adjust the accounts at December 31, 2022.
2. 編製 2022 年 12 月 31 日結帳所需的分錄。
2. Prepare the journal entry that is required to close the accounts at December 31, 2022.
P 4-13 統一概念:帳戶分析
Unifying Concepts: Analysis of Accounts
學習目標 3 學習目標 4LO3 LO 4 Davey James 公司的簿記員不小心按錯電腦鍵,刪除了保留盈餘的金額。您被要求分析以下資料,並提供一些關鍵數字,以供 30 分鐘後召開的董事會議使用。
The bookkeeper for Davey James Company accidentally pressed the wrong computer key and erased the amount of Retained Earnings. You have been asked to analyze the following data and provide some key numbers for the board of directors meeting, which is to take place in 30 minutes.
除保留盈餘外,下列帳戶餘額於 2022 年 12 月 31 日可用。
With the exception of Retained Earnings, the following account balances are available at December 31, 2022.
現金Cash $ 61,000 應收帳款Accounts Receivable $ 49,000
傢俱(淨額)Furniture (net) 40,000 存貨Inventory 160,000
應付帳款Accounts Payable 120,000 應付票據Notes Payable 250,000
土地Land 500,000 耗材Supplies 10,000
服務收入Service Revenue 195,000 股本Capital Stock 300,000
薪資費用Salaries Expense 50,000 股利Dividends 20,000
保留盈餘Retained Earnings ?
Required: 1. Prepare the journal entries that are required to adjust the accounts at December 31, 2022. 2. Prepare the journal entry that is required to close the accounts at December 31, 2022. P 4-13 Unifying Concepts: Analysis of Accounts LO3 LO 4 The bookkeeper for Davey James Company accidentally pressed the wrong computer key and erased the amount of Retained Earnings. You have been asked to analyze the following data and provide some key numbers for the board of directors meeting, which is to take place in 30 minutes. With the exception of Retained Earnings, the following account balances are available at December 31, 2022. Cash $ 61,000 Accounts Receivable $ 49,000 Furniture (net) 40,000 Inventory 160,000 Accounts Payable 120,000 Notes Payable 250,000 Land 500,000 Supplies 10,000 Service Revenue 195,000 Capital Stock 300,000 Salaries Expense 50,000 Dividends 20,000 Retained Earnings ?| Required: | | | | | | :--- | :--- | :--- | :--- | :--- | | | 1. Prepare the journal entries that are required to adjust the accounts at December 31, 2022. | | | | | | 2. Prepare the journal entry that is required to close the accounts at December 31, 2022. | | | | | P 4-13 | Unifying Concepts: Analysis of Accounts | | | | | LO3 LO 4 | The bookkeeper for Davey James Company accidentally pressed the wrong computer key and erased the amount of Retained Earnings. You have been asked to analyze the following data and provide some key numbers for the board of directors meeting, which is to take place in 30 minutes. With the exception of Retained Earnings, the following account balances are available at December 31, 2022. | | | | | | Cash | $ 61,000 | Accounts Receivable | $ 49,000 | | | Furniture (net) | 40,000 | Inventory | 160,000 | | | Accounts Payable | 120,000 | Notes Payable | 250,000 | | | Land | 500,000 | Supplies | 10,000 | | | Service Revenue | 195,000 | Capital Stock | 300,000 | | | Salaries Expense | 50,000 | Dividends | 20,000 | | | | | Retained Earnings | ? |
要求:Required:
  1. 計算 2022 年 12 月 31 日的資產總額。
    Compute the amount of total assets at December 31, 2022.
  2. 計算截至 2022 年 12 月 31 日止年度的淨收益金額。
    Compute the amount of net income for the year ended December 31, 2022.
  3. 完成所有結帳分錄後,2022 年 12 月 31 日的保留盈餘金額為多少?
    After all closing entries are made, what is the amount of Retained Earnings at December 31, 2022?
  4. 2022 年 1 月 1 日的期初保留盈餘餘額是多少?
    What was the beginning retained earnings balance at January 1, 2022?
第 4-14 頁 學習目標 5P 4-14 LO5 統一概念:錯誤分析與更正 2022 年 11 月底,孔雀服飾公司的總分類帳顯示以下金額:
Unifying Concepts: Analysis and Correction of Errors At the end of November 2022, the general ledger of Peacock Clothing Company showed the following amounts:
資產 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
負債Liabilities
權益Equity
P 4-14 LO5 Unifying Concepts: Analysis and Correction of Errors At the end of November 2022, the general ledger of Peacock Clothing Company showed the following amounts: Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Liabilities Equity| P 4-14 LO5 | Unifying Concepts: Analysis and Correction of Errors At the end of November 2022, the general ledger of Peacock Clothing Company showed the following amounts: | | :--- | :--- | | | Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | | | Liabilities | | | Equity |
該公司的簿記員剛上任,會計經驗不多。由於簿記員犯了多項錯誤,導致資產總額不等於負債加權益。以下是所犯錯誤的清單。
The company’s bookkeeper is new on the job and does not have much accounting experience. Because the bookkeeper has made numerous errors, total assets do not equal liabilities plus equity. The following is a list of errors made.
a. 服務的信用銷售金額為 $ 23 , 400 $ 23 , 400 $23,400\$ 23,400 ,但在總分類帳中記錄為 $ 32 , 400 $ 32 , 400 $32,400\$ 32,400 。應收帳款已正確入帳。
a. Credit sales of services of $ 23 , 400 $ 23 , 400 $23,400\$ 23,400 were posted to the general ledger as $ 32 , 400 $ 32 , 400 $32,400\$ 32,400. The accounts receivable were posted correctly.
b. 於十一月底前以賒帳方式購買並收到 $ 14 , 800 $ 14 , 800 $14,800\$ 14,800 的用品,但直到十二月才做入帳紀錄。
b. Supplies of $ 14 , 800 $ 14 , 800 $14,800\$ 14,800 were purchased on account and received before the end of November, but no entry to record the purchase was made until December.
c. 十一月份應付薪資 $ 4 , 000 $ 4 , 000 $4,000\$ 4,000 未記錄,直到十二月支付時才入帳。
c. November salaries payable of $ 4 , 000 $ 4 , 000 $4,000\$ 4,000 were not recorded until paid in December.
d. 發行普通股金額為 $ 25 , 000 $ 25 , 000 $25,000\$ 25,000 ,但記入應付帳款。
d. Common stock was issued for $ 25 , 000 $ 25 , 000 $25,000\$ 25,000 and credited to Accounts Payable.
e. 為 $ 42 , 030 $ 42 , 030 $42,030\$ 42,030 購買的土地錯誤地記入資產帳戶為 $ 24 , 500 $ 24 , 500 $24,500\$ 24,500 。負債帳戶未發生錯誤。
e. Land purchased for $ 42 , 030 $ 42 , 030 $42,030\$ 42,030 was incorrectly posted to the asset account as $ 24 , 500 $ 24 , 500 $24,500\$ 24,500. No error was made in the liability account.

要求: Required:

請確定十一月底資產、負債及權益的正確餘額。
Determine the correct balances of assets, liabilities, and equity at the end of November.
P 4-15 統一概念:會計循環
P 4-15
Unifying Concepts: The Accounting Cycle
P 4-15 Unifying Concepts: The Accounting Cycle| P 4-15 | | :--- | | Unifying Concepts: The Accounting Cycle |
LO5 安德森公司 2021 年 12 月 31 日結帳後試算表
The post-closing trial balance of Anderson Company at December 31, 2021, is shown here.
安德森公司結帳後試算表 2021 年 12 月 31 日
Anderson Company Post-Closing Trial Balance December 31, 2021
借方Debit 貸方Credit
現金Cash $ 15,000
應收帳款Accounts Receivable 20,000
土地Land. 180,000
應付帳款Accounts Payable $ 25,000
應付票據Notes Payable. 35,000
股本Capital Stock 125,000
保留盈餘Retained Earnings 30,000
總計Totals $215,000 $215,000
"P 4-15 Unifying Concepts: The Accounting Cycle" LO5 The post-closing trial balance of Anderson Company at December 31, 2021, is shown here. https://cdn.mathpix.com/cropped/2025_07_06_217bd04a0c8e8f31e677g-55.jpg?height=157&width=168&top_left_y=393&top_left_x=209 Anderson Company Post-Closing Trial Balance December 31, 2021 Debit Credit Cash $ 15,000 Accounts Receivable 20,000 Land. 180,000 Accounts Payable $ 25,000 Notes Payable. 35,000 Capital Stock 125,000 Retained Earnings 30,000 Totals $215,000 $215,000| P 4-15 <br> Unifying Concepts: The Accounting Cycle | | | | | | :--- | :--- | :--- | :--- | :--- | | LO5 | The post-closing trial balance of Anderson Company at December 31, 2021, is shown here. | | | | | ![](https://cdn.mathpix.com/cropped/2025_07_06_217bd04a0c8e8f31e677g-55.jpg?height=157&width=168&top_left_y=393&top_left_x=209) | Anderson Company Post-Closing Trial Balance December 31, 2021 | | | | | | | | Debit | Credit | | | Cash | | $ 15,000 | | | | Accounts Receivable | | 20,000 | | | | Land. | | 180,000 | | | | Accounts Payable | | | $ 25,000 | | | Notes Payable. | | | 35,000 | | | Capital Stock | | | 125,000 | | | Retained Earnings | | | 30,000 | | | Totals | | $215,000 | $215,000 |
2022 年間,Anderson 公司有以下交易:
During 2022, Anderson Company had the following transactions:
a. 土地購買為 $ 80 , 000 $ 80 , 000 $80,000\$ 80,000 ,全部以信用方式支付。
a. Land purchases were $ 80 , 000 $ 80 , 000 $80,000\$ 80,000, all on credit.
b. 額外發行了 $ 10 , 000 $ 10 , 000 $10,000\$ 10,000 的現金股本。
b. An additional $ 10 , 000 $ 10 , 000 $10,000\$ 10,000 of capital stock was issued for cash.
c. 為 $ 180 , 000 ; $ 100 , 000 $ 180 , 000 ; $ 100 , 000 $180,000;$100,000\$ 180,000 ; \$ 100,000 提供的服務是以信用方式,餘額則以現金支付。
c. Services were provided for $ 180 , 000 ; $ 100 , 000 $ 180 , 000 ; $ 100 , 000 $180,000;$100,000\$ 180,000 ; \$ 100,000 was on credit and the balance was by cash.
d. $ 7 , 000 $ 7 , 000 $7,000\$ 7,000 的票據及相關利息已支付。
d. The notes and the associated interest $ 7 , 000 $ 7 , 000 $7,000\$ 7,000 were paid.
e. 已從客戶收取 $ 105 , 000 $ 105 , 000 $105,000\$ 105,000
e. $ 105 , 000 $ 105 , 000 $105,000\$ 105,000 was collected from customers.
f. 已支付 $ 95 , 000 $ 95 , 000 $95,000\$ 95,000 以減少應付帳款。
f. $ 95 , 000 $ 95 , 000 $95,000\$ 95,000 was paid to reduce accounts payable.
g. 薪資費用為 $ 30 , 000 $ 30 , 000 $30,000\$ 30,000 ,全部以現金支付。
g. Salaries expense was $ 30 , 000 $ 30 , 000 $30,000\$ 30,000, all paid in cash.
h. 宣告並支付了 $ 10 , 000 $ 10 , 000 $10,000\$ 10,000 的現金股利。
h. A $ 10 , 000 $ 10 , 000 $10,000\$ 10,000 cash dividend was declared and paid.

必填: Required:

  1. 編製分錄以記錄 2022 年的每筆交易。
    Prepare journal entries to record each of the 2022 transactions.
  2. 設立 T 字帳戶,並於 2022 年 1 月 1 日設定適當的期初餘額,將分錄過帳至 T 字帳戶。
    Set up T-accounts with the proper balances at January 1, 2022, and post the journal entries to the T-accounts.
  3. 編製截至 2022 年 12 月 31 日止年度的綜合損益表及該日期的資產負債表,並編製保留盈餘表。
    Prepare a statement of comprehensive income for the year ended December 31, 2022, and a balance sheet as of that date. Also prepare a statement of retained earnings.
  4. 編製關帳分錄以結束名義帳戶,包括股利。
    Prepare the entries necessary to close the nominal accounts, including Dividends.
  5. 將結帳分錄過帳至分類帳帳戶【標示 (i) 和 (j)】,並編製 2022 年 12 月 31 日的結帳後試算表。
    Post the closing entries to the ledger accounts [label (i) and (j)] and prepare a post-closing trial balance at December 31, 2022.

分析性作業 Analytical Assignments

AA 4-1

累計Cumulative
試算表專案 Spreadsheet Project
準備預測Preparing Forecasts
此試算表作業是先前章節中試算表作業的延續。如果您完成了那些試算表,這次的作業將會有先行優勢。
This spreadsheet assignment is a continuation of the spreadsheet assignments given in earlier chapters. If you completed those spreadsheets, you have a head start on this one.
  1. 請參考使用 2022 年 Handyman 公司財務報表數字所製作的資產負債表及綜合損益表[見第 2 章累積試算表專案作業第(1)部分]。
    Refer back to the balance sheet and statement of comprehensive income created using the financial statement numbers for Handyman Company for 2022 [given in part (1) of the Cumulative Spreadsheet Project assignment in Chapter 2].
    以 2022 年的歷史數字為起點,Handyman 希望編製 2023 年的預測資產負債表及預測綜合損益表。
    With these historical numbers for 2022 as a starting point, Handyman wishes to prepare a forecasted balance sheet and a forecasted statement of comprehensive income for 2023.
    在編製 2023 年預測財務報表時,請考慮以下補充資訊:
    In preparing the forecasted financial statements for 2023, consider the following additional information:
    a. 2023 年的銷售預計將比 2022 年的銷售額增加 40 % 40 % 40%40 \%
    a. Sales in 2023 are expected to increase by 40 % 40 % 40%40 \% compared to the $ 700 $ 700 $700\$ 700 of sales in 2022.
    b. 在 2023 年預測資產負債表中,現金、應收帳款、存貨及應付帳款將與 2022 年相比,均以與銷售相同的比率( 40 % 40 % 40%40 \% )增加。這些增加是因為隨著計劃中業務量的 40 % 40 % 40%40 \% 增長,且無計劃大幅改變營運方式,Handyman 很可能也會在其流動營運資產及負債水準上經歷 40 % 40 % 40%40 \% 的增加。
    b. In the forecasted balance sheet for 2023, cash, receivables, inventory, and accounts payable will all increase at the same rate as sales ( 40 % 40 % 40%40 \% ) relative to 2022. These increases occur because, with the planned 40 % 40 % 40%40 \% increase in the volume of business and no plans to significantly change its methods of operation, Handyman will probably also experience a 40 % 40 % 40%40 \% increase in the levels of its current operating assets and liabilities.
    c. 2023 年,Handyman 預計將取得成本為 $ 80 $ 80 $80\$ 80 的新不動產、廠房及設備。
    c. In 2023, Handyman expects to acquire new property, plant, and equipment costing $ 80 $ 80 $80\$ 80.
    d. 累計折舊是 Handyman 在營運多年中所報告的折舊費用累計金額。
    d. Accumulated depreciation is the cumulative amount of depreciation expense that Handyman has reported over its years in business.
    因此,2023 年預測的累計折舊金額可計算為截至 2022 年底的累計折舊加上 2023 年預測的折舊費用。
    Thus, the forecasted amount of accumulated depreciation for 2023 can be computed as accumulated depreciation as of the end of 2022 plus the forecasted depreciation expense for 2023.
    e. 將取得足夠的新短期應付借款,使 Handyman 2023 年的流動比率(流動資產除以流動負債)恰好等於 2.0。
    e. New short-term loans payable will be acquired in an amount sufficient to make Handyman’s current ratio (current assets divided by current liabilities) in 2023 exactly equal to 2.0 .
    f. 2023 年不會取得新的長期負債。
    f. No new long-term debt will be acquired in 2023.
    g. 2023 年不會支付現金股利。請記住,任何年度末的保留盈餘金額等於期初保留盈餘加上淨利減去股利。
    g. No cash dividends will be paid in 2023. Remember that the amount of retained earnings at the end of any year is the beginning retained earnings amount plus net income minus dividends.
    h. 在本練習中,預測的股本金額為「調節項」。
    h. In this exercise, the forecasted amount of capital stock is the “plug” figure.
    換句話說,2023 年底預測的股本餘額是使預測資產負債表平衡所需的金額,使預測的資產總額等於預測的負債總額。
    In other words, the forecasted balance in capital stock at the end of 2023 is the amount necessary to make the forecasted balance sheet balance such that forecasted total assets equal forecasted total liabilities.
    編製預測財務報表的一個主要原因是提前識別是否需要額外融資。
    A key reason for preparing forecasted financial statements is to identify in advance whether any additional financing will be required.
    i. 2022 年營業費用中的 $ 160 $ 160 $160\$ 160 細分如下: $ 5 $ 5 $5\$ 5 折舊費用, $ 155 $ 155 $155\$ 155 其他營業費用。
    i. The $ 160 $ 160 $160\$ 160 in operating expenses reported in 2022 breaks down as follows: $ 5 $ 5 $5\$ 5 depreciation expense, $ 155 $ 155 $155\$ 155 other operating expenses.
    j. 在 2023 年預測綜合損益表中,銷貨成本及其他營業費用將與銷售額( 40 % 40 % 40%40 \% )相較於 2022 年以相同速率增加。換句話說,這些費用相對於銷售額的比例,除非 Handyman 計劃大幅改變其經營方式,否則每年大致保持不變。
    j. In the forecasted statement of comprehensive income for 2023, cost of goods sold and other operating expenses will both increase at the same rate as sales ( 40 % 40 % 40%40 \% ) relative to 2022. This is another way of saying that the amount of these expenses, relative to the amount of sales, will probably stay about the same year to year unless Handyman plans to significantly change the way it does business.
    k. Handyman 的折舊費用金額取決於公司擁有的財產、廠房及設備數量。2022 年,Handyman 在 199 美元的財產、廠房及設備上有 5 美元的折舊費用,表示折舊費用相當於財產、廠房及設備金額的 2.5 % 2.5 % 2.5%2.5 \% (5 美元/199 美元)。預計 2023 年此關係將持續維持。
    k. The amount of Handyman’s depreciation expense is determined by how much property, plant, and equipment the company has. In 2022, Handyman had $5 of depreciation expense on $199 of property, plant, and equipment, meaning that depreciation was equal to 2.5 % 2.5 % 2.5%2.5 \% ($5/$199) of the amount of property, plant, and equipment. It is expected that the same relationship will hold in 2023.
  2. 利息費用取決於公司所持有的有息負債金額。2022 年,Handyman 報告長期負債為 207 美元,利息費用為 9 美元。
    Interest expense depends on how much interest-bearing debt a company has. In 2022, Handyman reported interest expense of $9 on long-term debt of $207.
    (註:為簡化此練習,我們將忽略短期應付貸款的利息費用。)由於預期 Handyman 在 2023 年將持有相同金額的長期負債,我們最合理的推測是利息費用將保持不變。
    (Note: To simplify this exercise, we will ignore interest expense on the short-term loan payable.) Because Handyman is expected to have the same amount of long-term debt in 2023, our best guess is that interest expense will remain the same.
    m. 所得稅費用取決於公司稅前收入的多少。而最合理的假設是公司的稅率(所得稅費用除以稅前收入)將年年保持不變。
    m. Income tax expense is determined by how much pretax income a company has. And the most reasonable assumption to make is that a company’s tax rate, equal to income tax expense divided by pretax income, will stay constant from year to year.
    Handyman 在 2022 年的所得稅率為 33 % 33 % 33%33 \% $ 4 / $ 12 $ 4 / $ 12 $4//$12\$ 4 / \$ 12 )。
    Handyman’s income tax rate in 2022 was 33 % 33 % 33%33 \% ( $ 4 / $ 12 $ 4 / $ 12 $4//$12\$ 4 / \$ 12 ).
  3. 重複(1),假設 2023 年預測銷售成長率為 20 % 20 % 20%20 \% 而非 40 % 40 % 40%40 \% 。請明確說明您所做的任何假設。
    Repeat (1) assuming that forecasted sales growth in 2023 is 20 % 20 % 20%20 \% instead of 40 % 40 % 40%40 \%. Clearly state any assumptions that you make.
AA 4-2
討論 Discussion
利用財務報表進行投資決策
Using Financial Statements for Investment Decisions
幾位醫生正在考慮購買一家小型房地產企業作為投資。
Several doctors are considering the purchase of a small real estate business as an investment.
因為你對會計循環有一些訓練,他們聘請你來審查該房地產公司的會計記錄,並為他們準備資產負債表及綜合損益表。
Because you have some training in the accounting cycle, they have hired you to review the real estate company’s accounting records and to prepare a balance sheet and a statement of comprehensive income for their use.
在分析各種商業文件時,你核實了以下資料。
In analyzing various business documents, you verify the following data.
本年度初的帳戶餘額如下:
The account balances at the beginning of the current year were as follows:
銀行現金Cash in Bank $ 7,800
應收票據(來自現任持有人)
Notes Receivable (from Current Owner)
10,000
耗材Supplies 750
預付辦公室租金Prepaid Office Rent 4,500
應付帳款Accounts Payable 450
權益Equity 22,600
Cash in Bank $ 7,800 Notes Receivable (from Current Owner) 10,000 Supplies 750 Prepaid Office Rent 4,500 Accounts Payable 450 Equity 22,600| Cash in Bank | $ 7,800 | | :--- | :--- | | Notes Receivable (from Current Owner) | 10,000 | | Supplies | 750 | | Prepaid Office Rent | 4,500 | | Accounts Payable | 450 | | Equity | 22,600 |
在本年度內,發生了以下摘要交易:
During the current year, the following summarized transactions took place:
a. 業主支付了 $ 1 , 200 $ 1 , 200 $1,200\$ 1,200 給公司,以支付應收票據 ( $ 10 , 000 × ( $ 10 , 000 × ($10,000 xx(\$ 10,000 \times 0.12 × 1 0.12 × 1 0.12 xx10.12 \times 1 年期的利息。本金未支付任何款項。
a. The owner paid $ 1 , 200 $ 1 , 200 $1,200\$ 1,200 to the business to cover the interest on the notes receivable ( $ 10 , 000 × ( $ 10 , 000 × ($10,000 xx(\$ 10,000 \times 0.12 × 1 0.12 × 1 0.12 xx10.12 \times 1 year). Nothing was paid on the principal.
b. 本年度賺取的房地產佣金總計為 $ 45 , 500 $ 45 , 500 $45,500\$ 45,500 。其中, $ 1 , 000 $ 1 , 000 $1,000\$ 1,000 在年底尚未收到。
b. Real estate commissions earned during the year totaled $ 45 , 500 $ 45 , 500 $45,500\$ 45,500. Of this amount, $ 1 , 000 $ 1 , 000 $1,000\$ 1,000 has not been received by year-end.
c. 公司本年度購買了價值 $ 500 $ 500 $500\$ 500 的用品。年底盤點顯示仍有價值 $ 300 $ 300 $300\$ 300 的用品存貨。
c. The company purchased $ 500 $ 500 $500\$ 500 of supplies during the year. A count at year-end shows $ 300 $ 300 $300\$ 300 worth still on hand.
d. 支付的 $ 4 , 500 $ 4 , 500 $4,500\$ 4,500 辦公室租金是為期 18 個月,從今年一月開始計算。
d. The $ 4 , 500 $ 4 , 500 $4,500\$ 4,500 paid for office rental was for 18 months, beginning in January of this year.
e. 本年度支付的公用事業費用為 $ 1 , 500 $ 1 , 500 $1,500\$ 1,500
e. Utilities paid during the year amounted to $ 1 , 500 $ 1 , 500 $1,500\$ 1,500.
f. 本年度支付了 $ 400 $ 400 $400\$ 400 的應付帳款;年終應付帳款餘額為 $ 300 $ 300 $300\$ 300 ,調整分錄借記至雜項辦公費用。
f. During the year, $ 400 $ 400 $400\$ 400 of accounts payable were paid; the balance in Accounts Payable at yearend is $ 300 $ 300 $300\$ 300, with the adjustment being debited to Miscellaneous Office Expense.
g. 業主每月支付自己薪資 $ 1 , 500 $ 1 , 500 $1,500\$ 1,500 ,並支付兼職秘書全年薪資 $ 2 , 400 $ 2 , 400 $2,400\$ 2,400 。(不考慮薪資稅。)
g. The owner paid himself $ 1 , 500 $ 1 , 500 $1,500\$ 1,500 a month as a salary and paid a part-time secretary $ 2 , 400 $ 2 , 400 $2,400\$ 2,400 for the year. (Ignore payroll taxes.)
請編製該房地產業務的資產負債表及綜合損益表。該業務看起來有獲利嗎?資產負債表是否引起任何疑問或關切?
Prepare a balance sheet and a statement of comprehensive income for the real estate business. Does the business appear profitable? Does the balance sheet raise any questions or concerns?
醫生在做出此投資決策時,還可能想考慮哪些其他資訊?
What other information might the doctors want to consider in making this investment decision?

AA 4-3

討論 Discussion

AA 4-4

判斷決策 Judgment Call

涉及結帳程序的會計與倫理議題
Accounting and Ethical Issues Involving the Closing Process

Silva 和 Juanita Rodriquez 是 Year-Round Landscape, Inc. 的所有者,這是一家位於南加州的小型景觀和庭院服務公司。該公司成立三年,尤其在過去一年中成長顯著。
Silva and Juanita Rodriquez are the owners of Year-Round Landscape, Inc., a small landscape and yard service business in southern California. The business is three years old and has grown significantly, especially during the past year.
為了維持這種成長,Year-Round Landscape 必須擴大營運規模。
To sustain this growth, Year-Round Landscape must expand operations.
過去,Rodriquez 夫婦能夠從個人資源籌措資金,但現在他們必須尋求銀行貸款。
While in the past, the Rodriquezes have been able to secure funds for the business from personal resources, they must now seek a bank loan.
為滿足銀行要求,Year-Round Landscape 必須提供一套財務報表,包括顯示過去三年盈餘成長的綜合損益比較報表。
To satisfy bank requirements, Year-Round Landscape must provide a set of financial statements, including comparative statements of comprehensive income showing the growth in earnings over the past three years.
在分析帳目時,Silva 注意到名義帳戶尚未結帳完畢。此外,Silva 也知道一份重大合約將於 1 月 3 日簽署,距離企業的 12 月 31 日會計年度結束僅三天。
In analyzing the records, Silva notices that the nominal accounts have not yet been closed for this year. Furthermore, Silva is aware of a major contract that is to be signed on January 3, only three days after the December 31 year-end for the business.
Silva 估計此合約將使本年度盈餘增加 20 % 20 % 20%20 \% ,並建議將結帳程序延後一週,以便將這份重大合約納入本年度的營運成果中。
Silva estimates that this contract will increase current year earnings by 20 % 20 % 20%20 \% and suggests that the closing process be delayed one week so that this major contract can be included in this year’s operating results.
此案例涉及哪些會計議題?有哪些倫理議題?
What accounting issues are involved in this case? What are the ethical issues?
你來決定:遞延薪酬方案應該在財務報表附註中揭露,還是應該記錄為負債?
You Decide: Should deferred compensation packages be disclosed in the notes to the financial statements, or should they be recorded as liabilities?
近來,企業會計醜聞引發了對高階主管薪酬的嚴格審查。公司因在股票選擇權會計處理、誇大薪資及對高階主管的個人貸款方面所扮演的角色而受到批評。
Recently, corporate accounting scandals have brought about an increased scrutiny of executive compensation. Companies are being criticized for their role in accounting for stock options, inflated salaries, and personal loans to executives.
然而,有一項不容忽視的隱藏寶藏:高階主管的遞延報酬方案。這些是退休方案,允許高階主管在稅前將高達 100 % 100 % 100%100 \% 的現金報酬撥出,並可獲得高達 10 % 10 % 10%10 \% 的報酬率。對許多公司而言,這些遞延報酬方案代表了未在財務報表中列示,甚至未在附註中揭露的企業負債。這些應該如何報告及/或揭露(如果需要的話)?
However, there is one hidden treasure that should not be overlooked: deferred compensation packages for executives. These are retirement packages that will allow executives to set aside, pretax, up to 100 % 100 % 100%100 \% of their cash compensation, earning as much as a 10 % 10 % 10%10 \% return. For many companies, these deferred compensation packages represent corporate liabilities that are not in the financial statements or even disclosed in the notes. How should they be reported and/ or disclosed, if at all?
AA 4-5

判斷決策 Judgment Call

你決定:智慧財產權應該記錄為資產列示於資產負債表,還是揭露於財務報表附註中?
You Decide: Should intellectual properties be recorded as assets on the balance sheet or disclosed in the notes to the financial statements?
智慧財產權指的是心智創造的成果。範例包括發明、符號、名稱、圖像、商標及用於商業的設計。
Intellectual property refers to creations of the mind. Examples include inventions, symbols, names, images, logos, and designs used in commerce.
例如,某共同基金公司的年報通常會列出所有基金經理及其相關的專業資格、學歷背景和所獲榮譽。
For example, the annual reports for a mutual fund company will often list all fund managers with their associated professional credentials, academic history, and honors they have received.
這為投資人提供有用資訊,並幫助個人了解優秀基金經理的價值。是否有方法能「量化」此類資訊,使其能作為資產出現在公司的資產負債表上?
This provides useful information to the investors and helps individuals realize the value of good fund managers. Is there a way to “quantify” this type of information so that it can appear in the balance sheet as an asset to the firm?

AA 4-6

案例分析Case Analysis
ALM 控股股份有限公司ALM Holding AG
以下為瑞士公司 ALM 控股股份有限公司於 2022 年 12 月 31 日的簡化調整後試算表及其簡明資產負債表。
The following are a simplified adjusted trial balance of ALM Holding AG, a Swiss company, and its concise balance sheet as of December 31, 2022.
ALM 控股股份有限公司 簡化調整後試算表 2022 年 12 月 31 日(單位:千瑞士法郎)
ALM Holding AG
Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands)
ALM Holding AG Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands)| ALM Holding AG | | :--- | | Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands) |
借方Debit 應收帳款Credit
現金及約當現金
Cash and cash equivalents
172,563
應收帳款Trade receivable 88,638
存貨Inventories 103,475
其他流動資產Other current assets 10,221
不動產、廠房及設備
Property, plant, and equipment
190,916
無形資產Intangible assets 13,178
其他非流動資產
Other non-current assets
23,011
應付帳款Trade payable 15,660
應付所得稅Income tax payable 7,667
流動金融負債
Current financial liabilities
4,046
其他流動負債
Other current liabilities
50,375
非流動金融負債
Non-current financial liabilities
9,698
其他非流動負債
Other non-current liabilities
7,212
股本Share capital. 24,362
保留盈餘Retained earnings 417,469
股利Dividends 61,494
其他綜合損益
Other comprehensive income
8,544
銷售收入Sales revenue 692,680
其他營業收入Other operating income 901
材料費用Material expenses 278,886
人事費用Personnel expenses 188,263
其他營業費用
Other operating expenses
72,208
折舊Depreciation 28,655
攤銷Amortization 1,700
財務收入Financial income 479
財務費用Financial expenses 4,565
所得稅Income taxes 1,320
合計Total 1,239,093 1,239,093
"ALM Holding AG Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands)" Debit Credit Cash and cash equivalents 172,563 Trade receivable 88,638 Inventories 103,475 Other current assets 10,221 Property, plant, and equipment 190,916 Intangible assets 13,178 Other non-current assets 23,011 Trade payable 15,660 Income tax payable 7,667 Current financial liabilities 4,046 Other current liabilities 50,375 Non-current financial liabilities 9,698 Other non-current liabilities 7,212 Share capital. 24,362 Retained earnings 417,469 Dividends 61,494 Other comprehensive income 8,544 Sales revenue 692,680 Other operating income 901 Material expenses 278,886 Personnel expenses 188,263 Other operating expenses 72,208 Depreciation 28,655 Amortization 1,700 Financial income 479 Financial expenses 4,565 Income taxes 1,320 Total 1,239,093 1,239,093| | ALM Holding AG <br> Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands) | | | | :--- | :--- | :--- | :--- | | | | Debit | Credit | | Cash and cash equivalents | | 172,563 | | | Trade receivable | | 88,638 | | | Inventories | | 103,475 | | | Other current assets | | 10,221 | | | Property, plant, and equipment | | 190,916 | | | Intangible assets | | 13,178 | | | Other non-current assets | | 23,011 | | | Trade payable | | | 15,660 | | Income tax payable | | | 7,667 | | Current financial liabilities | | | 4,046 | | Other current liabilities | | | 50,375 | | Non-current financial liabilities | | | 9,698 | | Other non-current liabilities | | | 7,212 | | Share capital. | | | 24,362 | | Retained earnings | | | 417,469 | | Dividends | | 61,494 | | | Other comprehensive income | | | 8,544 | | Sales revenue | | | 692,680 | | Other operating income | | | 901 | | Material expenses | | 278,886 | | | Personnel expenses | | 188,263 | | | Other operating expenses | | 72,208 | | | Depreciation | | 28,655 | | | Amortization | | 1,700 | | | Financial income | | | 479 | | Financial expenses | | 4,565 | | | Income taxes | | 1,320 | | | Total | | 1,239,093 | 1,239,093 |

ALM Holding AG 資產負債表 2022 年 12 月 31 日(單位:千瑞士法郎)
ALM Holding AG Balance Sheet December 31, 2022 (in CHF thousands)

資產Assets
現金及約當現金
Cash and cash equivalents
172,563
應收帳款Trade receivable 88,638
存貨Inventories 103,475
其他流動資產Other current assets 10 , 221 10 , 221 _ 10,221_\underline{10,221}
流動資產Current assets 374,897
不動產、廠房及設備
Property, plant, and equipment.
190,916
無形資產Intangible assets 13,178
其他非流動資產
Other non-current assets
23,011
非流動資產Non-current assets 227,105
資產總計。Total assets. 602 , 002 602 , 002 _ _ 602,002__\underline{\underline{602,002}}
負債與權益Liabilities and Equity
應付帳款Trade payable 15,660
應付所得稅Income tax payable 7,667
流動金融負債。
Current financial liabilities.
4,046
其他流動負債
Other current liabilities
50,375
流動負債Current liabilities 77,748
非流動金融負債
Non-current financial liabilities.
9,698
其他非流動負債
Other non-current liabilities
7,212
非流動負債Non-current liabilities 16,910
負債總額Total liabilities 94,658
股本Share capital. 24,362
保留盈餘Retained earnings 474,438
其他綜合損益
Other comprehensive income
8,544
權益總額。Total equity. 507,344
負債及權益總額
Total liabilities and equity
602 , 002 602 , 002 _ 602,002_\underline{602,002}
Assets Cash and cash equivalents 172,563 Trade receivable 88,638 Inventories 103,475 Other current assets 10,221_ Current assets 374,897 Property, plant, and equipment. 190,916 Intangible assets 13,178 Other non-current assets 23,011 Non-current assets 227,105 Total assets. 602,002__ Liabilities and Equity Trade payable 15,660 Income tax payable 7,667 Current financial liabilities. 4,046 Other current liabilities 50,375 Current liabilities 77,748 Non-current financial liabilities. 9,698 Other non-current liabilities 7,212 Non-current liabilities 16,910 Total liabilities 94,658 Share capital. 24,362 Retained earnings 474,438 Other comprehensive income 8,544 Total equity. 507,344 Total liabilities and equity 602,002_| Assets | | | | | :--- | :--- | :--- | :--- | | Cash and cash equivalents | | 172,563 | | | Trade receivable | | 88,638 | | | Inventories | | 103,475 | | | Other current assets | | $\underline{10,221}$ | | | Current assets | | | 374,897 | | Property, plant, and equipment. | | 190,916 | | | Intangible assets | | 13,178 | | | Other non-current assets | | 23,011 | | | Non-current assets | | | 227,105 | | Total assets. | | | $\underline{\underline{602,002}}$ | | Liabilities and Equity | | | | | Trade payable | | 15,660 | | | Income tax payable | | 7,667 | | | Current financial liabilities. | | 4,046 | | | Other current liabilities | | 50,375 | | | Current liabilities | | | 77,748 | | Non-current financial liabilities. | | 9,698 | | | Other non-current liabilities | | 7,212 | | | Non-current liabilities | | | 16,910 | | Total liabilities | | | 94,658 | | Share capital. | | 24,362 | | | Retained earnings | | 474,438 | | | Other comprehensive income | | 8,544 | | | Total equity. | | | 507,344 | | Total liabilities and equity | | | $\underline{602,002}$ |
  1. 編製 2022 年度綜合損益表。忽略每股盈餘。
    Prepare the statement of comprehensive income for the year 2022. Ignore earnings per share.
  2. 資產與負債在資產負債表中的呈現順序為何?
    What is the order for presenting assets and liabilities in the balance sheet?
  3. 資產與負債的呈現順序是否與法國公司家樂福相似?(參考附錄 C)
    Is the order for presenting assets and liabilities similar to Carrefour, a French company? (Refer to Appendix C.)

AA 4-7

國際International

匯率調整
Exchange Rate Adjustments

隨著越來越多的公司在國際經濟中運作,不僅公司與外國的其他公司進行交易,這些交易有時還以外幣計價。
As many firms increasingly operate in an international economy, not only are companies having transactions with others in foreign countries, but those transactions are sometimes denominated in a foreign currency.
也就是說,如果美國的一家公司向日本的一家公司購買商品,美國公司可能需要以日圓支付該筆購買款項。
That is, if a company in the United States makes a purchase from a company in Japan, the U.S. company may have to pay for the purchase in Japanese yen.
假設 American, Inc. 於 2022 年 12 月 15 日向 Japan, Inc. 購買存貨。Japan, Inc. 預計在 30 天內收到 1 , 000 , 000 1 , 000 , 000 1,000,0001,000,000 日圓。要為這筆購買記錄分錄,您需要知道今天 1 , 000 , 000 1 , 000 , 000 1,000,0001,000,000 日圓的價值。假設在 2022 年 12 月 15 日,1 日圓的價值為 $ 0.0086 $ 0.0086 $0.0086\$ 0.0086 (這稱為匯率)。American, Inc. 的帳簿上會做出什麼分錄?
Suppose American, Inc., purchased inventory from Japan, Inc., on December 15, 2022. Japan, Inc. expects to receive 1 , 000 , 000 1 , 000 , 000 1,000,0001,000,000 Japanese yen in 30 days. To record a journal entry for this purchase, you would need to know what 1 , 000 , 000 1 , 000 , 000 1,000,0001,000,000 yen are worth today. Suppose that on December 15, 2022, one yen is worth $ 0.0086 $ 0.0086 $0.0086\$ 0.0086 (this is called an exchange rate). What journal entry would be made on American, Inc.'s books?
AA 4-8 兩錯能否成正義?
AA 4-8 Do Two Wrongs Make a Right?
倫理學 Ethics
溫達姆公司(Wyndam, Inc.)的財務長傑克斯·瓦納(Jex Varner)正在與公司新聘請的外部審計師安永普萊斯(Ernst & Price)進行會議。
Jex Varner, chief financial officer of Wyndam, Inc., is involved in a meeting with the firm’s newly hired external auditors, Ernst & Price.
外部審計師已指出數項調整分錄,認為應反映於本期財務報表中。具體而言,針對已收到(並記錄為收入)但尚未賺取的現金 $ 400 , 000 $ 400 , 000 $400,000\$ 400,000 ,審計師認為該金額應認列為負債。
The external auditors have noted several adjusting entries that they believe should be reflected in the current period’s financial statements. Specifically, there are questions regarding $ 400 , 000 $ 400 , 000 $400,000\$ 400,000 of cash that has been received (and recorded as revenue) but not yet earned. The auditors feel that this amount should be recognized as a liability.
Jex 反駁說,公司政策一直是於收到現金時認列收入。他表示去年十二月收到的現金為 $ 350 , 000 $ 350 , 000 $350,000\$ 350,000 ,該收入是在一月賺取,且未做任何調整。為了保持一致,他認為今年也不應該做任何調整。
Jex counters that the firm’s policy has always been to recognize revenue when the cash is received. He states that $ 350 , 000 $ 350 , 000 $350,000\$ 350,000 of cash was received in December of last year, earned in January, and no adjustment was made. To be consistent, he continues, he doesn’t believe any adjustments should be made this year.
作為外部審計團隊的一員,您是否同意 Jex 的推理?如果您認為需要進行調整,您會建議做出什麼分錄?對於今年已經賺取但現金是在去年收到的 $ 350 , 000 $ 350 , 000 $350,000\$ 350,000 ,應該如何處理?
As a member of the external auditing team, do you agree with Jex’s reasoning? If you think that an adjustment needs to be made, what journal entry would you propose? What should be done about the $ 350 , 000 $ 350 , 000 $350,000\$ 350,000 that has been earned this year even though the cash was received last year?

  1. 如第三章所述,利息是使用資金的成本。借出或借入的金額稱為本金。利率是以百分比表示的年利率。所涉及的期間可能以一年為單位說明。
    1 As noted in Chapter 3, interest is the cost of using money. The amount borrowed or lent is the principal. The interest rate is an annual rate stated as a percentage. The period of time involved may be stated in terms of a year.
    例如,若利息需支付 3 個月,時間為 3 / 12 3 / 12 3//123 / 12 ,或為一年中的 1 / 4 1 / 4 1//41 / 4 。若利息需支付 90 天,時間為一年中的 90 / 365 90 / 365 90//36590 / 365 。因此,計算利息的公式為 利息= = = == 本金× × × xx\times 利率× × × xx\times 時間(以年分數表示)。
    For example, if interest is to be paid for 3 months, time is 3 / 12 3 / 12 3//123 / 12, or 1 / 4 1 / 4 1//41 / 4 of a year. If interest is to be paid for 90 days, time is 90 / 365 90 / 365 90//36590 / 365 of a year. Thus, the formula for computing interest is Interest = = == Principal × × xx\times Interest Rate × × xx\times Time (fraction of a year).
  2. 2 初始支出也可能記錄為借記費用帳戶。這將需要不同的調整分錄。
    2 It is also possible that the initial expenditure could be recorded with a debit to an expense account. This would require a different adjusting entry.
  3. 3 初始支出也可能記錄為貸記收入帳戶。這將需要不同的調整分錄。
    3 It is also possible that the initial expenditure could be recorded with a credit to a revenue account. This would require a different adjusting entry.
    調整分錄。 adjusting entry.
  4. 5 本節內容改編自 Belimo Holding AG 2019 年的財務報表,並不代表該公司的真實狀況。CHF 代表瑞士法郎。
    5 The materials in this section are adapted from Belimo Holding AG’s financial statements for 2019, and do not represent the true state of the company. CHF stands for Swiss francs.