Principles of Financial Accounting · 免费预览
流动负债的分析、记账与报告
每项流动负债都经历从确认到结算的生命周期，其会计分录与义务的发生、利息（如有）的计提以及最终支付相匹配，并在资产负债表中归类列示，以供流动性分析。
1. The liability lifecycle
The liability lifecycle
2. Short-term notes and interest accrual
Short-term notes and interest accrual
3. Payroll liabilities as an example
Payroll liabilities as an example
4. Reporting and analyzing
Reporting and analyzing
5. Interest accrual across year end
A 10,000 dollar, 8 percent, six-month note is signed October 1. What adjusting entry is needed December 31?
6. Payroll withholding nature
Amounts withheld from employee paychecks for taxes are classified on the company's balance sheet as what?
7. Unearned revenue lifecycle
A theater collects 90,000 dollars in December for a season of performances running January through June. Which sequence of entries is correct?
8. Settlement of accrued liabilities
A company's January payroll includes wages payable of 8,000 dollars accrued at December 31. How does the January payment entry treat that payable?
9. Interest for three months
Compute the accrued interest on a 10,000 dollar note at 8 percent for three months, in dollars, number only.
10. Net pay computation
Gross wages are 20,000 dollars and total withholdings are 4,000 dollars. Compute net cash paid to employees in dollars, number only.