mba fa 《financial accounting》 习题答案13
CHAPTER 13
THE COMPLETE INCOME STATEMENT
BRIEF EXERCISES
BE13–1
To accurately compare a company’s performance from one year to the next, non-recurring items such as restructuring charges and gains on sale of assets should be excluded from results. An analyst reviewing a company’s performance would want to see those items that should occur in every year of a company’s operations, not the one-time, special expenses and gains. In Imation’s case, an analyst would compare 2001 and 2002, focusing on recurring revenues and expenses only; those items in the two years that could not be expected to happen in future years would be excluded from the analysis. A comparison, then, of Imation’s operating results would then give the anlayst an idea toward the company’s future results.
BE13–2
ASSETS = LIABILITIES + OWNERS’ EQUITY Closure of Tampa Breweries:
Write down of plant assets –113.7 = –113.7
Employee severence costs –19.4 = –19.4
Disposal costs = +26.9 –26.9 Sale of St. Louis Cardinals:
Sale of team (+cash, – assets) +95.3, –95.3
Gain on sale of team +54.7 = +54.7
BE13–3
a. $955 million was disclosed on the income statement. It would be disclosed on the income
statement below the income from operations line.
b. This event affected the basic accounting equation by reducing assets by $955 million (reducing
the capitalized amount of the intangbile asset goodwill) while at the same time reducing liabilities (taxes payable) by $17 million and reducing owners’ equity by $938 million.
c. An analyst would consider the impairment charge of $955 (net $938) million to be a
nonrecurring item and would add it back to 2002 earnings for comparitive purposes. Adjusted 2002 earnings of $1.04 billion ($100 million + $938 million) could then be compared to 2001’s $1.09 billion and 2003’s $1.03 billion to determine the company’s earnings trend.
EXERCISES
E13–1
a. Statement
b. Classification
c. Explanation
1. IS Other This is an example of a bookkeeping
entry without an underlying economic
event. Some are voluntary, some are
involuntary.
2. N N/A
3. N N/A
4. IS Usual and frequent Wages are normal, recurring part of
operations.
5. IS Usual and frequent Bad debts are a normal, recurring part
of operations.
6. IS Unusual or infrequent Sales of equipment are secondary to
normal operations.
7. IS Unusual and infrequent Expropriation against a company
occurs rarely in the U.S.
8. S E N/A
9. S E N/A
10. IS Unusual or infrequent Dividend Revenue is secondary to
normal buying and selling activities of
most businesses.
11. IS Usual and frequent Cost of goods sold is part of normal
daily operations.
12. IS Usual and frequent Rent expense is part of normal
operations.
E13–2
a. 1. 1 9. 2
2. 4 10. 5
3. 5 11. 5
4. 5 12. 5
5. 4 13. 1
6. 5 14. 5
7. 1 15. 3
8. 1
b. As the transactions move from 1 to 5, they move away from exchanges with owners toward
exchanges with third parties involving the company's central, ongoing activities. Stockholders and creditors are considered providers of capital, and this financing provides capital that is necessary for the company to be able to operate. However, the company does not exist to draw capital from the equity and debt investors; instead, it exists to provide goods and/or services to other entities. Providing goods and/or services is considered the company's operations.
E13–3
a. (1) Financing
(2) Operating
(3) Operating
(4) Financing
(5) Financing
Smedley Company
Income Statement
For the Year Ended December 31, 2007
Fees earned..............................................................................................$ 50,000
Expenses...................................................................................................24,000
Net income................................................................................................$ 26,000
b. Comprehensive Income = Change in Equity from Nonowner Sources
= Revenues – Expenses + Gains – Losses + Cumulative
Accounting Adjustments
= $50,000 – $24,000 + 0 – 0
= $26,000
* Fees and expenses represent Smedley’s only nonowner changes in equity.
c. The two are equal because Smedley’s economic events/activities do not differ from those
described in the income statement.
E13–4
a. (1) Net income
Maximum Dividend = 20% × $182,800
= $36,560
(2) Income before change in accounting method
Maximum Dividend = 20% × $130,800
= $26,160
(3) Income before extraordinary items
Maximum Dividend = 20% × $108,800
= $21,760
(4) Net operating income
Maximum Dividend = 20% × $150,000
= $30,000
b. The bank requires restrictions on dividend payments to increase the probability that Morton
Manufacturing will have sufficient cash to meet its interest and principal payments. More stringent restrictions on dividends decrease the amount that Morton Manufacturing can potentially pay out as dividends, thereby increasing the probability that the company will have sufficient cash to meet its obligations to the bank. In this particular case, basing the dividend restriction on net operating income provides the most stringent dividend restriction.
Further, managers have greater ability to manipulate items disclosed after net operating income than those items disclosed before it. For example, the decision to sell assets and realize gains is completely at a manager's discretion, as is a change in accounting principle resulting in an increase in net income. Therefore, basing the dividend restriction on net operating income limits management's ability to manipulate the restriction.
E13–5
a. Losses from equity investments: AT&T invested excess cash in the equity of other
companies; the value of these investments dropped during the course of the year;
Loss from discontinued operations: AT&T closed down or sold off business units during the year; the business units had generated losses (expenses exceeded revenues), but those units are no longer operating as part of the company;
Gain on disposition of discontinued operations: The discontinued business units were sold for a price that exceeded the book value of the units;
Gain/Loss from accounting changes: AT&T made a one-time change to its accounting treatment of particular transactions and the change resulted in either a gain or loss.
b.
2001 2002 2003
Reported net income ($ in billions) $7.7 ($13) $1.9
Loss on equity investments 7.5 0.4 0.1
Loss from discontinued operations 4.0 14.5 0.1
Gain from sale of discontinued operations (1.3) (1.3)
Gain from accounting changes (0.9) (.2)
Loss from accounting changes 0.9
Operating income $17 .0 $1.5 $1.9
Each of these special items are not part of operating income, which represents the recurring activities of the business. These special charges are one-time gains or losses and so can mislead the users of financial statements as to the future prospects of the company. The schedule above shows that the operating income of AT&T dropped significantly from 2001 levels, but that the performance between 2002 and 2003 is more consistent than shown by the net income figures. Adjusting net income for the nonrecurring items gives a clearer picture of the company’s performance; business has changed significantly from 2001 levels, but performance in the last two years has been more consistent.
E13–6
a. Cash (+A)......................................................................................... 625,000
Liabilities (–L)................................................................................... 1,400,000 Assets (–A)................................................................................. 1,850,000
Gain on Disposal of Business Segment (Ga, +SE)................... 175,000 Sold business segment.
Gain on Disposal of Business Segment (–Ga, –SE)....................... 61,250*
E13–6 Concluded
Income Tax Liability (+L)............................................................ 61,250 Recognized income tax liability on disposal of business segment.
$61,250 = Gain on disposal of $175,000 × Tax rate of 35%
Income From Operations of Discontinued Segment (–Ga, –SE).... 5,250* Income Tax Liability (+L)............................................................ 5,250 Recognized income tax benefit on net loss of discontinued segment.
* $5,250 = Net income of $15,000 × Tax rate of 35%
b. Discontinued operations:
Income from operations of discontinued segment (net
of tax expense of $5,250)......................................................... $ 9,750
Gain on disposal of business segment (net of $61,250 in taxes) 113,750 Discontinued operations...................................................... $ 123,500
E13–7
a. Mallory Services
Income Statement
For the Year Ended December 31, 2006
Income from continuing operations (before taxes)............ $ 950,000
Income tax expense........................................................... 332,500a
Income from continuing operations................................... $ 617,500
Discontinued operations:
Income earned by discontinued segment (net of
tax expense of $4,200)................................................ $ 7,800b
Gain on disposal of discontinued segment (net of
tax expense of $13,300).............................................. 24,700c
Discontinued operations........................................... 32,500 Net income......................................................................... $ 650,000
_________________
a $332,500 = $950,000 × 35%
b Income = Revenues – Expenses × (1 – tax rate)
$7,800 = ($35,000 – $23,000 × (1– 35%)
c Gain = Sale price – Book value × (1– tax rate)
$24,700 = [$105,000 – ($93,000 – $26,000] × (1 – 35%)
Earnings persistence reflects the extent to which a particular dollar of earnings can be expected to continue in the future. A user would expect the income from continuing operations of $617,500 to continue in the future, but interpret the income and gain from the discontinued division to reflect a one-time increase in earnings that is not expected to be realized in the future.
E13–7 Concluded
b. Mallory Services
Income Statement
For the Year Ended December 31, 2006
Income from continuing operations (before taxes)...................................$ 962,000a
Income tax expense..................................................................................336,700b
Net income................................................................................................$ 625,300
______________________________
a Income from continuing operations = Income excluding clerical division + Activities
of clerical division
$962,000 = $950,000 + ($35,000 – $23,000)
b $336,700 = $962,000 × 35%
A user would expect the entire amount of net income to persist in the future. No items are
separated out as one-time unusual and/or infrequent.
c. Sharon Sowers faces a number of trade-offs as she decides whether to complete the sale in
2006 or 2007. First, income is already positive and strong in 2006. The gain from the sale increases net income by only $24,700. If Mallory Services expects a weaker 2007, it may be more beneficial to the income statement to wait until 2007 in order to offset poorer performance.
Also, by selling in 2006, recurring income from operations isn’t as large as it could be. Users would interpret the financial statements as $617,500 persisting into the future versus $625,300 if the division isn’t sold until 2007. On the other hand, Sharon may receive bonuses on net income and may prefer to receive the bonus now or may even need the gain caused by the disposal to increase net income to some minimum amount for a bonus. Also Mallory Services may face debt convenants that need to be covered by a larger amount of income. Finally, Susan may be able to use the cash from the sale to invest in alternative projects that immediately earn a higher return than produced by the clerical division.
E13–8
a. Carmich Industries
Income Statement
For the Year Ended December 31, 2006
Income from continuing operations (before taxes)............ $ 1,930,000
Income tax expense........................................................... 675,500a
Income from continuing operations................................... $ 1,254,500
Discontinued operations:
Income earned by discontinued segment (net of
tax expense of $8,750)................................................ $ 16,250b
Gain on disposal of discontinued segment (net of
tax expense of $45,850).............................................. 85,150c
Discontinued operations........................................... 101,400 Net income......................................................................... $ 1,355,900
a $675,500 = $1,930,000 × 35%
b Income = Revenues – Expenses × (1 – tax rate)
$16,250 =($145,000 – $120,000 × (1 – 35%)
c Gain = Sale price – Book value × (1 – tax rate)
$85,150 = [$350,000 – ($437,000 – $218,000] × (1 – 35%)
E13–8 Concluded
Earnings persistence reflects the extent to which a particular dollar of earnings can be expected to continue in the future. A user would expect the income from continuing operations of $1,254,500 to continue in the future, but interpret the income and gain from
the discontinued division to reflect a one-time increase in earnings that is not expected to be realized in the future.
b.
Carmich Industries
Income Statement
For the Year Ended December 31, 2006
Income from continuing operations (before taxes)................................ $ 1,955,000a
Income tax expense............................................................................... 684,250b
Net income............................................................................................. $ 1,270,750
a Income from continuing operations = Income excluding clerical division + Activities of
clerical division
$1,955,000 = $1,930,000 + $25,000
b $684,250 = $1,955,000 × 35%
A user would expect the entire amount of net income to persist in the future. No items are
separated out as one-time, unusual, and/or infrequent.
c. Rob Blandig faces a number of trade-offs as he decides whether to complete the sale in 2006
or 2007. First, income is already positive and strong in 2006. The gain from the sale increases net income by only $85,150, only 6.7%,. If Carmich Industries anticipates a weaker 2007, it may be more beneficial to the income statement to wait until 2007 in order to offset poorer performance. Also, by selling in 2006, recurring income from operations isn’t as large as it could be. Users would interpret the financial statements as $1,254,500 persisting into the future versus $1,270,750 if the division isn’t sold until 2007. Also, Rob and other top management receive a 20% bonus on income from continuing operations. This means that top management earns an additional 20% on the income from the division if it is not sold in 2006. On the other hand, Carmich Industries may face debt convenants that need to be covered by a larger amount of income. Also, Rob may be able to use the cash from the sale to invest in alternative projects that immediately earn a higher return than produced by the chemical division and increase income and his bonus even higher next year.
E13–9
a. None of the items listed are both unusual and infrequent, which would qualify the item to be
treated as an extraordinary item. The loss on sale of business, equity income in affiliates and
the “other” expenses each would be treated as being unusual or infrequent. As a result these
items would not be included in the operating income of Honeywell.
b. To estimate the operating income for 2003, take net sales minus cost of goods sold, minus selling and administrative expenses to calculate the operating income:
$23,103 – 18,231 – 2,950 = $1,922.
c. Net income shows the after tax income for the business including all transactions. This would include transactions that are not expected to happen again in future years. Operating income
reflects the income from those operations that are considered to be the recurring business of the company. This gives a better indication of the future income potential of the company.
E13–10
a. Loss on Destruction of Inventory (Lo, –SE)..................................... 2,325,000
Inventory (–A)............................................................................. 2,325,000 Recognized inventory loss from earthquake.
b. Extraordinary Loss on Destruction of Inventory (Lo, –SE)............... 2,325,000
Inventory (–A)............................................................................. 2,325,000 Recognized inventory loss from earthquake.
Income Tax Liability (–L).................................................................. 813,750*
Extraordinary Loss on Destruction of Inventory (–Lo, +SE)...... 813,750 Recognized income tax benefit on inventory loss from earthquake.
* $813,750 = Loss of $2,325,000 × Tax rate of 35%
c. If the earthquake is considered both an unusual and infrequent event, then the loss should be
classified as an extraordinary loss. However, if the loss is considered unusual or infrequent, but
not both, then it should be classified as other revenues and expenses. If the loss is considered
both usual and frequent, then it should be disclosed as part of operations.
Since Paxson Corporation's plant is located in San Francisco, then the magnitude of the
earthquake would have to be considered. To be considered an extraordinary loss, the events
that gave rise to the loss must be both unusual in nature and occur infrequently. In San
Francisco, minor earthquakes are not infrequent; they are expected to occur occasionally.
Consequently, if this loss was due to a minor earthquake, it would not be considered
extraordinary. Since earthquakes are not usual (i.e., part of the company's normal operations),
the loss should not be considered as part of operations. Instead, the loss should be classified
as an other expense. Alternatively, if the damage was due to a major earthquake, it might
qualify as an extraordinary loss. Major earthquakes, such as the 1906 and 1989 earthquakes
that devastated the Bay area, are both unusual and infrequent.
d. If Paxson’s plant was located in Miami, Florida, then any earthquake is considered both
unusual and infrequent and would qualify as an extraordinary loss.
E13–11
a. If a lawsuit is considered unusual but not infrequent, then it would be classified under other
expenses and losses. Consequently, the loss from the lawsuit would be used to compute net
income from continuing operations.
Bonus = 12% × [($800,000 – $480,000) × (1 – Tax Rate)]
= 12% × [$320,000 × (1 – 35%)]
= $24,960
b. If the loss from the lawsuit is considered extraordinary, then the loss would not be used to
compute net income from continuing operations.
Bonus = 12% × [$800,000 × (1 – Tax Rate)]
= 12% × [$800,000 × (1 – 35%)]
= $62,400
c. Gain not considered extraordinary
Bonus = 12% × [($800,000 + $480,000) × (1 – Tax Rate)]
= 12% × [$1,280,000 × (1 – 35%)]
= $99,840
Gain considered extraordinary
Bonus = 12% × [$800,000 × (1 – Tax Rate)]
= 12% × [$800,000 × (1 – 35%)]
= $62,400
d. Income figures are often used as the basis for awarding incentive compensation to managers,
or included in ratios, which are, in turn, incorporated into debt covenants. If the income figures included in incentive contracts or in debt covenants stipulate between income from continuing operations and net income, then the decision of whether or not to classify an event as extraordinary or not can have economic consequences. As demonstrated in parts (a) through
(c), how a loss or gain is classified can have a profound effect on the magnitude of a
manager's bonus.
E13–12
a. Income from continuing operations.................................. $ 0.73
Disposal of business segment*........................................ 0.33
Extraordinary loss............................................................. (0.46)
Changes in accounting method........................................ 0.40
Net earnings per share..................................................... $ 1.00
b. Income from continuing operations.................................. $ 0.44
Disposal of business segment*........................................ 0.20
Extraordinary loss............................................................. (0.28)
Changes in accounting method........................................ 0.24
Net earnings per share..................................................... $ 0.60
c. Income from continuing operations.................................. $ 0.37
Disposal of business segment*........................................ 0.16
Extraordinary loss............................................................. (0.23)
Changes in accounting method........................................ 0.20
Net earnings per share..................................................... $ 0.50
* The EPS disclosure for the disposal of the business segment includes both the income from the disposed segment and the gain on the sale of the disposed segment.
E13–13
a.
Rothrock Consolidated
Income Statement
For the Year Ended December 31, 2006
Revenue:
Operating revenues....................................................... $ 87,000
Total revenue................................................................. $ 87,000 Expenses:
Operating expenses...................................................... 32,500 Other revenue.................................................................... 5,200
Income from continuing operations (before taxes)............ $ 59,700
Income tax expense........................................................... 20,895
Income from continuing operations................................... $ 38,805
Discontinued operations:
Income earned by discontinued segment (net of
taxes of $1,050)........................................................... $ 1,950
Loss on disposal of discontinued segment (net of
tax benefit of $7,350)................................................... (13,650)
Discontinued operations................................................ (11,700) Income before extraordinary items.................................... $ 27,105
Extraordinary loss (net of tax benefit of $1,750)................ (3,250)
Income before change in accounting method.................... $ 23,855
Effect of change in accounting method (net of
taxes of $4,375)............................................................. 8,125 Net income......................................................................... $ 31,980
b.
Rothrock Consolidated
Statement of Retained Earnings
For the Year Ended December 31, 2006
Retained earnings, January 1, 2006.........................................................$ 72,000
Plus: Net income.......................................................................................31,980
Less: Dividends declared..........................................................................(18,000)
Retained earnings, December 31, 2006...................................................$ 85,980
E13–14
a.
Watson Company
Income Statement
For the Year Ended December 31, 2006
Sales revenues.................................................................. $1,385,000
Cost of goods sold............................................................. 475,000
Gross profit......................................................................... $ 910,000
Operating expenses:
Administrative expenses............................................... $ 100,000
Depreciation expense.................................................... 250,000
Selling expenses........................................................... 189,000
Total expenses.......................................................... 539,000 Income from operations..................................................... $ 371,000
Other revenues and expenses:
Rent revenue................................................................. $ 360,000
Loss on sale of fixed assets.......................................... (105,000)
Total other revenues and expenses......................... 255,000 Income from continuing operations (before taxes)............ $ 626,000
Income taxes...................................................................... 219,100
Income from continuing operations................................... $ 406,900
Extraordinary loss (net of tax benefit of $70,700).............. (131,300)
Net income......................................................................... $ 275,600
b.
Watson Company
Statement of Retained Earnings
For the Year Ended December 31, 2006
Retained earnings, January 1, 2006.........................................................$ 847,000
Plus: Net income.......................................................................................275,600
Less: Dividends......................................................................................... (460,000)
Retained earnings, December 31, 2006...................................................$ 662,600
c. If Watson Company had no tax liability as of January 1, 2006, and made no tax payments
during 2006, then the company's tax liability as of December 31, 2006 would equal the sum of the intraperiod tax allocations. Watson Company incurred $219,100 in taxes associated with income from continuing operations. The extraordinary loss provided a tax benefit, thereby reducing income taxes by $70,700. Therefore, the company's total tax liability as of December 31, 2006 would be $148,400.
E13–15
a.
Kennington Company
Income Statement
For the Year Ended December 31, 2006
Income from continuing operations (after taxes)............... $ 235,000
Loss on lawsuit (net of tax benefit of $21,700).................. (40,300)
Income from continuing operations................................... $ 194,700
Gain on disposal of discontinued segment
(net of tax expense of $8,750)....................................... $ 16,250
Extraordinary loss on early retirement of debt
(net of tax benefit of $13,300)........................................ (24,700) (8,450) Net income......................................................................... $ 186,250
Maximum dividends Kennington can declare = Income from continuing operations × 15% $29,205 = $194,700 × 15%
b.
Kennington Company
Income Statement
For the Year Ended December 31, 2006
Income from continuing operations (after taxes)............... $ 235,000
Gain from sale of short-term investment
(net of tax expense of $8,750)....................................... 16,250 Income from continuing operations................................... $ 251,250
Gain on disposal of discontinued segment
Extraordinary loss on lawsuit,
(net tax benefit of $21,700)............................................ $(40,300)
Extraordinary loss on early retirement of debt
(net of tax benefit of $13,300)........................................ (24,700) (65,000) Net income......................................................................... $ 186,250
Maximum dividends Kennington can declare = Income from continuing operations × 15% $37,687.50 = $251,250 × 15%
E13–16
a.
Madigan International
Income Statement
For the Year Ended December 31, 2006
Income from continuing operations (before taxes)............ $ 865,000
Gain on sale of subsidiary.................................................. $ 42,000
Gain due to change in accounting principle....................... 25,000 67,000
Income from continuing operations................................... $ 932,000
Income tax expense........................................................... 326,200a
Income from continuing operations................................... $ 605,800
Extraordinary items:
Loss of inventory due to earthquake,
(net tax benefit of $18,550)....................................... $(34,450)
Loss due to write-off of accounts receivable,
(net tax benefit of $13,300)....................................... (24,700)
Extraordinary items.................................................... (59,150) Net income......................................................................... $ 546,650 a$326,200 = $932,000 × 35%
b. Madigan’s accountants are not presenting income statement items in accordance with
generally accepted accounting principles. Instead, they are presenting all the gain items as part of income from continuing operations and all the loss items as extraordinary. The intention is to represent to investors and other users a higher income from continuing operations than actually exists. The greater is income from continuing operations, the more income investors and users expect will exist in the future.
The gain on the sale of the subsidiary should be reported as a discontinued operation separately after income from continuing operations. The gain from the change in accounting principles should be reported separately after income from continuing operations. The loss due to the earthquake may be extraordinary as reported by Madigan, depending on the location of Madigan and the magnitude of the earthquake. The loss due to a write-off of accounts receivable, however, occurs in the ordinary course of business and should not be reported as an extraordinary item.
E13–16 Concluded
The income statement that is consistent with GAAP follows.
Madigan International
Income Statement
For the Year Ended December 31, 2006
Income from continuing operations (before taxes)............ $ 865,000 Loss due to write-off of accounts receivable..................... (38,000) Income from continuing operations................................... $ 827,000 Income tax expense........................................................... 289,450a Income from continuing operations................................... $ 537,550 Gain on discontinued operations,
(net of tax expense of $14,700)..................................... $ 27,300
Extraordinary loss on inventory due to earthquake,
(net of tax benefit of $18,550)........................................ (34,450)
Gain due to change in accounting principle,
(net of tax expense of $8,750)....................................... 16,250 9,100 Net income......................................................................... $ 546,650
a $289,450 = $827,000 × 35%
c. Madigan’s original treatment makes future income look more favorable.
PROBLEMS
P13–1
a. 1. Operating
2. Operating
3. Operating
4. Financing
5. Operating
6. Operating
7. Operating
8. Financing
9. Operating & Investing
b. 1. Normal and recurring
2. Normal and recurring
3. Other revenues and expenses
4. Issues and payments of debt
5. Normal and recurring
6. Other revenues and expenses
7. Changes in accounting principles
8. Exchanges with stockholders
9. The sale of the securities would be classified as purchases, sales, and exchanges of
assets, and the loss would be classified as other revenues and expenses.
c. Items (2), (3), (5), (6), (7), and (9) would all be disclosed on the income statement as follows.
(2) The $500,000 would be disclosed as operating revenues, and the $375,000 would be
disclosed as cost of goods sold, which is an operating expense.
(3) Minor earthquakes are not infrequent in San Francisco, although they are unusual. Thus,
the $100,000 would be disclosed as part of other revenues and expenses.
(5) The $143,000 would be disclosed as operating expenses.
(6) Lawsuits are unusual, but it appears that the company is frequently sued. Thus, the
$10,000 would be disclosed as part of other revenues and expenses.
(7) The effect of the change in accounting methods would be disclosed, net of any tax effect,
after extraordinary items and before net income.
(9) The amount of the loss would be disclosed as part of other revenues and expenses.
P13–2
a. Bonus = 25% × (Income from Operations Before Interest Expense – Interest Expense)
= 25% × [$1,200,000 – ($1,000,000 × 8% Interest Rate)]
= $280,000
b. Bonus = 25% × (Income from Operations Before Interest Expense – Interest Expense)
= 25% × ($1,200,000 – $0)
= $300,000
c. The decision whether to finance the plant expansion through an equity issue or through a debt
issue is worth $20,000 to the managers because the managers will receive an additional $20,000 in bonuses if the company issues equity instead of debt. Although issuing equity is in the best interest of the managers, this option may not be in the best interest of the existing stockholders. It is possible that issuing additional stock would dilute the ownership interests of the existing stockholders. Further, the interest payments on debt are tax deductible. Hence, issuing debt would reduce cash outflows for taxes.
d. If interest expense was not considered to be an operating expense, the managers' bonus would
be the same whether the company issued debt or equity. In either case the bonus would be 25% of $1,200,000, or $300,000. In this situation, the managers would, hopefully, base their decision on factors that are more relevant to the stockholders.
P13–3
a. 1. Financing
2. Operating
3. Financing
4. Operating
5. Investing
6. Financing
7. Investing & Financing
b.
Raleigh Corporation
Income Statement
For the Year Ended December 31, 2006
Fees earned....................................................................... $ 580,000
Expenses:
Wage expense............................................................... $125,000
Supplies expense.......................................................... 35,000
Depreciation expense.................................................... 80,000
Miscellaneous expense................................................. 75,000
Total expenses.......................................................... 315,000 Net income......................................................................... $265,000
P13–3 Concluded
c. Comprehensive Income = Change in Equity from Nonowner Sources
= Revenues – Expenses + Gains – Losses + Cumulative
Accounting Adjustments
= $580,000 – $315,000 + 0 – 0
= $265,000
* Fees and expenses represent Raleigh’s only nonowner changes in equity.
The two measures are equal because Raleigh’s economic events/activities do not differ from those described in the income statement.
P13–4
a.
Income Statement Classification .
Sales Yes Usual and frequent
Sales returns Yes Usual and frequent
Cost of goods sold Yes Usual and frequent
Dividends No N/A
Rent expense Yes Usual and frequent
Wages payable No N/A
Loss on sale of food services division Yes Disposal of business
segment
Loss incurred by food services division Yes Disposal of business
segment
Depreciation expense Yes Usual and frequent
Cumulative effect on income of change
in depreciation methods Yes Change in accounting
method
Gain on land appropriated
by government Yes Unusual and infrequent
Insurance expense Yes Usual and frequent
Inventory No N/A
Administrative expenses Yes Usual and frequent
Prepaid insurance No N/A
Gain on sale of short-term investments Yes Unusual or infrequent
P13–4 Concluded
Note:The loss on sale of food services division and the loss incurred by food services division would be classified as a disposal of a business segment only if the food
services division meets the requirements of being a business segment as defined
under GAAP. If the food services division does not meet these requirements, then the
loss on sale of food services division would be classified as part of other revenues and
expenses. The loss incurred by food services division would be broken down into its
components (i.e., revenues and expenses) and reported as part of operating revenues
and expenses.
b.
Crozier Industries
Income Statement
For the Year Ended December 31, 2006
Revenue:
Sales revenue................................................................ $977,000
Less: Sales returns........................................................ 9,000
Gain on sale of short-term investments........................ 142,000
Total revenue..................................................................... $ 1,110,000
Expenses:
Cost of goods sold......................................................... $496,000
Rent expense................................................................. 90,000
Depreciation expense.................................................... 100,000
Insurance expense........................................................ 12,000
Administrative expenses............................................... 109,000
Total expenses.......................................................... 807,000 Income from continuing operations (before taxes)............ $ 303,000
Income taxes...................................................................... 106,050
Income from continuing operations................................... $ 196,950
Discontinued operations:
Loss on operation of discontinued segment
(net of tax benefit of $3,500)........................................ $ (6,500)
Loss on disposal of discontinued segment
(net of tax benefit of $700)........................................... (1,300)
Discontinued operations........................................... (7,800) Income before extraordinary items.................................... $ 189,150
Extraordinary gain on appropriated land (net of
taxes of $32,200)........................................................... 59,800 Income before effect of accounting changes..................... $ 248,950
Cumulative effect of change in accounting principle
(net of tax benefit of $45,500)........................................ (84,500) Net income......................................................................... $ 164,450 Sales revenues and all the expenses (cost of goods sold, rent, depreciation, insurance, and administrative) are expected to persist into the future. The gain on the sale of short-term investments is expected to occur infrequently, as a secondary activity to the primary business operations. The losses due to the discontinued operations loss and its sale are one-time amounts, not expected to persist into the future. The extraordinary gain on appropriated land is both unusual and infrequent and is not expected to occur again. Finally, the cumulative effect of
a change in accounting principle may occur, but only infrequently. Future income statements
should not be affected by many accounting changes.
P13–5
a.
1. Hurricanes are unusual in that they are not part of a company's normal operations; however,
they occur relatively frequently in Florida. Thus, this loss probably should not be classified as an extraordinary item. Instead, it should be disclosed gross of taxes as part of other revenues and expenses.
2. A loss on the disposal of a business segment is not considered an extraordinary item. This
item should be disclosed net of taxes as a separate item on the income statement after income from continuing operations, but before extraordinary items. The classification of this item is the disposal of a business segment.
3. This loss appears to be both unusual and infrequent; consequently, it should be classified
as an extraordinary item on the income statement. Extraordinary items should be disclosed net of any tax effect.
4. Writing off an open account receivable as uncollectible should not be disclosed on the
income statement. Under GAAP, a company should use the allowance method to account for bad debts. With the allowance method, write-offs of uncollectible accounts affect only balance sheet accounts.
5. Floods are unusual in that they are not part of a company's normal operations. Although
Arizona does get flooding, particularly flash floods, the flooding would probably be considered to be infrequent. Consequently, this loss should be classified as an extraordinary item on the income statement. Extraordinary items should be disclosed net of any tax effect.
b. Extraordinary items:
Loss to employee destruction (net of tax benefit of $78,750).................. 146,250
Loss due to flood (net of tax benefit of $31,500)..................................... 58,500 Total Loss on Extraordinary Items $204,750
P13–6
a. Income from continuing operations (before taxes) $ 850,000
Income taxes 297,500
Income from continuing operations $ 552,500
Extraordinary loss (net of tax benefit of $47,250) (87,750)
Net income $ 464,750
b. Income tax expense = Income taxes on net income generated during 2006
= Income taxes on income from continuing operations + Income
tax effect of extraordinary loss
= $297,500 tax expense [from part (a)] – $47,250 tax benefit
[from part (a)]
= $250,250
P13–6 Concluded
c.
MTM Company
Statement of Retained Earnings
For the Year Ended December 31, 2006
Retained earnings, January 1, 2006........................................................ $ 1,259,000
Plus: Net income...................................................................................... 464,750
Less: Dividends declared during 2006..................................................... (175,000)
Retained earnings, December 31, 2006.................................................. $ 1,548,750
d. The balance in the Income Tax Liability account would equal the beginning balance plus the
entire amount owed to the government for income taxes as of December 31, 2006 less tax payments made during 2006. MTM has two sources of income taxes during 2006. The first source is the income tax on income from continuing operations in the amount of $297,500 [from part (a)]. The second source is the income tax benefit on the extraordinary loss in the amount of $47,250 [from part (a)]. Therefore, MTM owes the beginning balance of $70,000 plus the total of the two sources of 2006 taxes of $250,250 less the 2006 tax payments of $200,000.
Therefore, the tax liability balances of December 31, 2006 equals $120,250.
P13–7
a. This allows the user of the financial statements to try and make estimates of the future potential
results of the company. Discontinued operations will not impact future revenues and expenses so this gives more information to the user. Continuing operations gives users of the financial statements the best information for estimating the company’s future performance.
b. An estimate of the number of shares outstanding is calculated by taking net earnings ($330.3)
and dividing it by the basic net earnings per share ($1.08) or 306 million shares.
c. The distinction between basic net earnings per share and diluted net earnings per share is that
basic is calculated using the weighted average number of shares outstanding and diluted is calculated using the outstanding weighted average number of shares plus the number of shares that would be outstanding if all convertible instruments were converted to common shares. The most common financial instruments that are convertible to common shares are stock options, preferred stock and some bonds.
d. An estimate of the number of shares that would be outstanding if all other instruments were
converted to common shares is calculated by taking net earnings ($330.3) divided by diluted net earnings per share ($1.06) or 312 million shares.
P13–8
a.
Straight-Line Double-Declining
2001 $ 250,000a$ 600,000b
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高一数学必修1试题及答案
高一数学必修1质量检测试题（卷）2009.11 本试卷分第Ⅰ卷（选择题）和第Ⅱ卷（非选择题）两部分。第Ⅰ卷1至2页。第Ⅱ卷3至6页。考试结束后. 只将第Ⅱ卷和答题卡一并交回。 第Ⅰ卷（选择题 共60分） 注意事项： 1．答第Ⅰ卷前，考生务必将姓名、准考号、考试科目用铅笔涂写在答题卡上。 2．每小题选出答案后，用铅笔把答题卡上对应题目的答案标号涂黑，如需改动，用橡皮擦干净后，再选涂其它答案，不能答在试题卷上。 一、选择题：本答题共12小题，每小题5分，共60分。在每小题给出的 四个选项中，只有一项是符合题目要求的。 1．集合｛0,1｝的子集有 （ ）个 A. 1个 B. 2个 C. 3个 D. 4个 2．已知集合2 {|10}M x x =-=，则下列式子正确的是 A ．{1}M -∈ B ． 1 M ? C ． 1 M ∈－ D ． 1 M ?－ 3．下列各组函数中，表示同一函数的是 A ．1y =与0y x = B ．4lg y x =与2 2lg y x = C ．||y x =与2 y = D ．y x =与ln x y e = 4.设集合{(,)|46},{(,)|53}A x y y x B x y y x ==-+==-，则B A = A ．{x =1，y =2} B ．{（1，2）} C ．{1，2} D ．（1，2） 5. 函数()ln 28f x x x =+-的零点一定位于区间 A. (1, 2) B. (2 , 3) C. (3, 4) D. (4, 5) 6．二次函数2 ()23f x x bx =++()b R ∈零点的个数是 A ．0 B ．1 C ．2 D ．以上都有可能 7.设 ()x a f x =（a>0，a ≠1），对于任意的正实数x ，y ，都有 A.()()()f xy f x f y = B. ()()()f xy f x f y =+ C.()()()f x y f x f y += D. ()()()f x y f x f y +=+
思考题是与习题参考答案(第2章)[1]
第二章溶液与离子平衡 思考题与习题参考答案 一、判断题 1. E 2. E 3. T 4. E 5. E 6. T 7. T 8. E 9. E 10. E 11. E 12. E 13. T 14. E 二、选择题 15. C 16. A 17. C 18. C 19. C 20. B 21. A 22. C 23. D 24. B 25. B 26. A 27. D 三、填空题 28. 蒸气压下降沸点升高凝固点下降渗透压29. D>C>A>B 30. 红红黄同离子效应31. K s°= (b(Ag+)/b°)2(b(CrO42-)/b°)2s = (K s°/4)1/3 33. 右34. 空轨道孤电子对35. HPO42-H[PtCl6]-SO42-[Fe(H2O)5OH]2+36. 5.68 10-10NH4+, H3PO4, H2S PO4, CO3, CN, OH, NO2-[Fe(H2O)5OH], HSO3-, HS-, H2PO4-, HPO4, H2O 四、问答题 38. 溶液的沸点升高和凝固点降低与溶液的组成有何关系? 答难挥发非电解质的稀溶液的沸点上升和凝固点下降与溶液的质量摩尔浓度成正比, 即随溶质的粒子数的增多而增大, 而与溶液的组成(溶质的本性)无关. 39. 怎样衡量缓冲溶液缓冲能力的大小? 答缓冲能力大小的衡量尺度为缓冲容量. 当缓冲组分比为1:1时, 缓冲溶液有最大的缓冲容量. 40. 试讨论怎样才能使难溶沉淀溶解. 答若要使沉淀溶解, 就必有ΠB(b B/b°)νB< K s°, 因此, 必须必须设法降低饱和溶液中某一组
分的平衡浓度. 可以根据沉淀的性质, 利用酸碱反应, 氧化还原反应或配合反应等措施, 以达到使沉淀溶解的目的. 41. 试用平衡移动的观点说明下列事实将产生什么现象. (1) 向含有Ag 2CO 3沉淀中加入Na 2CO 3. 答 根据同离子效应的原理, Ag 2CO 3沉淀的溶解度变小. (2) 向含有Ag 2CO 3沉淀中加入氨水. 答 加入氨水时, Ag +与NH 3生成了稳定的[Ag(NH 3)2]+, 使溶液中b (Ag +)降低, 平衡向沉淀溶解的方向移动, Ag 2CO 3沉淀的溶解度增大. 当氨水足够量时, Ag 2CO 3沉淀将完全溶解. (3) 向含有Ag 2CO 3沉淀中加入HNO 3. 答 加入HNO 3时, CO 32-与HNO 3反应, 使溶液中b (CO 32-)降低, 平衡向沉淀溶解的方向移动, Ag 2CO 3沉淀的溶解度增大. 当CO 32-足够量时, Ag 2CO 3沉淀将完全溶解. 42. 试说明什么叫螯合物. 答 螯合物是指含有多齿配位体并形成螯环的配合物. 43. 酸碱质子理论与电离理论有哪些区别? 答 (a) 对酸碱的定义不同; (b) 质子理论中没有盐的概念; (c) 酸碱反应的实质不同; (d) 适用的溶剂不同. 五、计算题 44. (1) 14.6% (2) 0.454 mol ?dm -1 (3) 0.54 mol ?kg -1 (4) 0.991 45. 186 g ?mol -1 46. 2327.53 Pa 326.4 kPa 47. (1) b (H +) = 9.4 10-4 mol ?kg -1 b (Ac -) = 9.4 10-4 mol ?kg -1 α = 1.88% (2) b (H +) = 3.5 10-5 mol ?kg -1 b (Ac -) = 0.025 mol ?kg -1 α = 0.07% (3) b (H +) = 0.025 mol ?kg -1 b (Ac -) = 3.52 10-5 mol ?kg -1 (4) b (H +) = 1.76 10-5 mol ?kg -1 b (Ac -) = 0.025 mol ?kg -1 48. 0.01 mol ?kg -1的某一元弱酸溶液, 在298K 时, 测定其pH 为5.0, 求: (1) 该酸的K a °和α; (2) 加入1倍水稀释后溶液的pH, K a °和α. 解: (1) pH = 5.0, b (H +) = 1 10-5 mol ?kg -1 HB = H + + B - b (eq)/mol ?kg -1 0.01-1 10-5 1 10-5 1 10-5 52 8a 5 (110)1100.01110 K ---?==?-? 5110100%0.1%0.01 α-?=?= (2) HB = H + + B - b (eq)/mol ?kg -1 0.005-x x x K a ° = 1.0 10-8, (0.005-x ) ≈ x , 28a 1100.005 x K -==? b (H +) = 7.07 10-6 mol ?kg -1 pH = 5.15 6 7.0710100%0.14%0.005 α-?=?= 49. 计算20℃时, 在0.10 mol ?kg -1氢硫酸饱和溶液中: (1) b (H +), b (S 2-)和pH; (2) 如用HCl 调节溶液的酸度为pH = 2.00时, 溶液中的为S 2-浓度多少? 计算结果说明什么问题?
试题答案1
试卷一 （每题2分，共60分） 一、单选题 1、D 2、C 3、B 4、A 5、A 6、B 7、B 8、C 9、B 10、D 11、C 12、B 13、C 14、A 15、B 16、A 17、B 18、D 19、B 20、C 二、多选题 21、ACE 22、ABC 23、ACD 24、ACD 25、ACDE 26、ABCD 27、DE 28、ABCD 29、ABDE 30、BCE 三、论述题（每题10分，共30分） 1、进入大学后，不少同学对大学生活存在不适应，请结合自己的专业谈谈 应如何调整心态规划好自己的大学人生、尽快适应大学新生活的挑战？ （1）讲述自己进入大学后遇到的不适应。（2分） （2）大学新生活的特点及其要求。（4分） （3）结合自己对专业的认识和了解，讲述自己是如何调整心态规划自己的大学人生。（4分） 2、当今社会生活条件下，不少人变得“功利、实际、追求实惠”，今天 理想的空间丧失了吗？请结合实际，谈谈理想信念对大学生成长成才的重要意义？ （1）什么是理想？理想的含义与特征。（2分） （2）正确认识理想与现实的矛盾关系，克服用现实来否定理想的认识
偏向，防止出现丧失理想信念、陷入拜金主义、个人主义（4分）（3）结合自身或社会实际，阐述理想信念对大学生成长、成才的重要意义（从人生的奋斗目标、前进动力和精神境界几方面选择其中 一至两点加以阐述）。（4分） 3、请从你与父母相处的往事经历，谈谈当代大学生应如何处理好与父母 的关系，传承中华民族优良传统、弘扬家庭美德？ （1）讲述自己与父母相处的一段往事经历。（2分） （2）结合自己的经历，谈谈自己是如何处理与父母的关系的。（4分） (3) 谈谈大学生应如何继承发扬传统家庭美德并赋予时代新内涵。 （4分） 四、案例分析（10分） （1）此案例体现了财大学子乐于奉献、积极参加爱心志愿者活动，展现了当代大学生的人生追求与精神境界。（2分） （2）社会主义核心价值观的具体内容：富强、民主、文明、和谐、自由、平等、公正、法治、爱国、敬业、诚信、友善。（4分）（3）当代大学生的人生价值目标要与社会主义核心价值观的践行结合起来，要走向社会，与人民群众相结合，传播正能量，在社会实践 中创造有价值的人生。（4分）
一站到底题库及答案
一站到底题库及答案20170410期 1 评估钻石的国际标准4C是指颜色、净度、重量和什么？ 切工 2 横琴口岸是珠海通往哪座城市的口岸？ 澳门 3 2017年欧冠中，以总分6比5惊天逆转晋级八强的是哪支俱乐部？ 巴塞罗那 4 在哲学“阿基里斯桲论”中，阿基里斯永远也追不上哪种动物？ 乌龟 5 “嗟乎，大丈夫当如此也”是刘邦看到谁出行巡游时发出的感慨？
秦始皇 6 收孙悟空为徒，并传授七十二变和筋斗云的是哪位神仙？ 菩提祖师 7 小说《孽海花》的主人公傅彩云是以哪位清末女子为原型塑造的人物？ 赛金花 8 中国在北极建立的第一个科学考察站是哪个站？ 黄河站 9 儿童文学作家洪训涛创作的善于绘画的放牛娃叫什么名字？ 神笔马良 10 《还珠格格》是琼瑶在游览北京哪个地方时萌发的灵感？ 公主坟
11 被誉为“中国近代文化双子星”的是北京大学和哪个出版机构？ 商务印书馆 12 图片题：叶子是绿水，三角形，两边有很多小凹槽，花是十字白色小花。这是哪种水生蔬菜的叶子？A菱角B荸bi荠qi A菱角 13 “葵花大斩肉”是哪道扬州名菜的别称？ 狮子头 14 “冻死不拆屋，饿死不掳掠”是古代哪支著名军队的严格纪律？ 岳家军 15 目前唯一禁止女司机开车的是哪个国家？
沙特阿拉伯 16 金州勇士队的哪位球星被网友戏称为“佛祖”？ 汤普森 17 别名“阿帕契之泪”，墨西哥的国石是哪种宝石？ 黑曜石 18 诺贝尔经济学奖获得者，被誉为“欧元之父”的是哪位经济学家？ 蒙代尔 19 美国的“麻省”指的就是哪个州？ 马萨诸塞州 20 在冷战中开启了“星球大战计划”的是哪位美国总统？ 里根
高中数学必修1各章节测试题全套含答案
（数学1必修）第一章（上） 集合 [基础训练A 组] 一、选择题 1．下列各项中，不可以组成集合的是（ ） A ．所有的正数 B ．等于2的数 C ．接近于0的数 D ．不等于0的偶数 2．下列四个集合中，是空集的是（ ） A ．}33|{=+x x B ．},,|),{(22R y x x y y x ∈-= C ．}0|{2≤x x D ． },01|{2R x x x x ∈=+- 3．下列表示图形中的阴影部分的是（ ） A ．()()A C B C B ．()()A B A C C ．()()A B B C D ．()A B C 4．下面有四个命题： （1）集合N 中最小的数是1； （2）若a -不属于N ，则a 属于N ； （3）若,,N b N a ∈∈则b a +的最小值为2；（4）x x 212=+的解可表示为{ }1,1； 其中正确命题的个数为（ ）A ．0个 B ．1个 C ．2个 D ．3个 5．若集合{},,M a b c =中的元素是△ABC 的三边长， 则△ABC 一定不是（ ） A ．锐角三角形 B ．直角三角形 C ．钝角三角形 D ．等腰三角形 6．若全集{}{}0,1,2,32U U C A ==且，则集合A 的真子集共有（ ） A ．3个 B ．5个 C ．7个 D ．8个 二、填空题 1．用符号“∈”或“?”填空 （1）0______N , 5______N , 16______N （2）1 ______,_______,______2 R Q Q e C Q π- （e 是个无理数） （3{} |,,x x a a Q b Q =∈∈ 2. 若集合{}|6,A x x x N =≤∈，{|}B x x =是非质数，C A B =，则 C 的 非空子集的个数为 。 3．若集合{}|37A x x =≤<，{}|210B x x =<<，则A B =_____________． A B C
第一章思考题与习题解答
第一章思考题与习题 1.大地水准面所包围的地球形体,称为地球椭球体。（错） 答：错。大地水准面所包围的地球形体称为大地体。旋转椭球面包围的地球形体称为地球椭球体。 2.设A点的横坐标Y=19779616.12，试计算A点所在6o带内中央子午线的经度，A点在中央子午线的东侧，还是西侧，相距多远？ 答：A点在6°带内中央子午线的经度：L0=6N-3=6*19-3=111° 求A点自然值:用通用值减去带号19再减500km，也就是：779616.12m-500km=779616.12-500000=229616.12m>0 所以在中央子午线东侧，相距229616.12m 3.靠近赤道某点的经度为116o 28′，如以度为单位按赤道上1o为111km弧长估算，试问该点分别在6o带和3o带中的横坐标通用值为多少？ 答： 1)求该点在6°带中的横坐标通用值： 该点在6°带中的带号N=int（116o 28’/6）+1=20 中央子午线经度：L0=6N-3=117° 该点在中央子午线西边，经差是117°-116o 28′=0°32′=0.5333333333333333°相距中央子午线距离是：111*0.5333333333333333=59.2km 向西移500km后坐标是：500km-59.2km=440.8km=440800m 该点横坐标通用值是：20440800m 2)求该点在3°带中的横坐标通用值： 该点在3°带中的带号N=int（（116o 28’-1°30′）/3）+1=39 中央子午线经度：L0=3N=117° 3°带和6°带中央子午线重合，因此，坐标是一样的，只是带号不同 则3°带中横坐标通用值为：39440800m 4.某地的经度为116°23′，试计算它所在的6o带和3o带带号，相应6o带和3o带的中央子午线的经度是多少？ 答： 1)求该点在6°带中带号N=int（116o 23′/6）+1=20 中央子午线经度：L0=6N-3=117° 2)该点在3°带中的带号N=int（（116o 23’-1°30′）/3）+1=39 中央子午线经度：L0=3N=117° 3°带和6°带中央子午线重合
一站到底题库及答案一站到底题库
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