西方财务会计课后题5-8答案

CHAPTER 5

1. THE KNOWLEDGE THAT JOB ROTATION IS PRACTICED AND THAT ONE EMPLOYEE MAY PERFORM ANOTHER’S JOB AT A LATER DATE TENDS TO DISCOURAGE DEVIATIONS FROM PRESCRIBED PROCEDURES. ALSO, ROTATION HELPS TO DISCLOSE ANY IRREGU LARITIES THAT MAY OCCUR.

2. Authorizing complete control over a sequence of related operations by one individual presents

opportunities for inefficiency, errors, and fraud. The control over a sequence of operations should be divided so that the work of each employee is automatically checked by another employee in the normal course of work. A system functioning in this manner helps prevent errors and inefficiency.

Fraud is unlikely without collusion between two or more employees.

3. To reduce the possibility of errors and embezzlement, the functions of operations and accounting

should be separated. Thus, one employee should not be responsible for handling cash receipts (operations) and maintaining the accounts receivable records (accounting).

4. No. Combining the responsibility for related operations, such as combining the functions of

purchasing, receiving, and storing of supplies, increases the possibility of errors and fraud.

5. The control procedure requiring that responsibility for a sequence of related operations be divided

among different persons is violated in this situation. This weakness in the internal control may permit irregularities. For example, the ticket seller, while acting as ticket taker, could admit friends without a ticket.

6. The responsibility for maintaining the accounting records should be separated from the responsibility

for operations so that the accounting records can serve as an independent check on operations.

7. The individual accounts receivable ledger accounts provide business managers information on the

status of individual customer accounts, which is necessary for managing collections. Managers need to know which customers owe money, how much they owe, and how long the amount owed has been outstanding.

8. The major advantages of the use of special journals are substantial savings in record-keeping expenses

and a reduction of record-keeping errors.

9. a. 250；b. None

10. a. 250； b. 1

11. a. Sometime following the end of the current month, one of two things may happen: (1) an overdue

notice will be received from Hoffman Co., and/or (2) a letter will be received from Hoffer Co., informing the buyer of the overpayment. (It is also possible that the error will be discovered at the time of making payment if the original invoice is inspected at the time the check is being written.)

b. The schedule of accounts payable would not agree with the balance of the accounts payable

account. The error might also be discovered at the time the invoice is paid.

c. The creditor will call the attention of the debtor to the unpaid balance of $1,000.

d. The error will become evident during the verification process at the end of the month. The total

debits in the purchases journal will be less than the total credits by $2,000.

12. a. No, the error will not cause the trial balance totals to be unequal.

b. No, the sum of the balances in the creditors ledger will not agree with the balance of the accounts

payable account in the general ledger.

13. a. Cash payments journal；b. Purchases journal； c. Cash payments journal

d. Purchases journal；

e. Cash payments journal

14. An electronic form is a software window that provides the inputs for a particular transaction. For

example, a check form provides the inputs (payee, amount, date) for a cash payment transaction. An electronic invoice provides the inputs (customer, amount sold, item sold) for recording revenues earned on account.

15. The use of controlling accounts to verify the accuracy of subsidiary accounts is used in a manual

system. In a computerized system, it is assumed that the computer will accurately sum the individual transactions in the subsidiary accounts in determining the aggregate balance. Thus, there is no need for controlling accounts for controlling the accuracy of the individual postings.

16. For automated systems that use electronic forms the special journals are not used to record original

transactions. Rather, elec-tronic forms capture the original transaction detail from an invoice, for example, and automatically post the transaction details to the appropriate ledger accounts.

17. E-commerce can be used by a business to conduct transactions directly with customers. Thus, an order

can be re ceived directly from the customer’s Internet input and cash can be received from the credit card. Many times, the cash is received prior to actually shipping the product, resulting in a faster revenue/collection cycle. Reducing paperwork throughout the cycle also improves the efficiency of the process. For example, all of the accounting transactions can be fed automatically from the initial Web-based inputs.

EX. 5–1

As an internal auditor, you would probably disagree with the change in policy. First Charter has some normal business risk associated with default on bank loans. One way to help minimize this is to carefully evaluate loan applications. Large loans present greater risk in the event of default than do smaller loans. Thus, it is reasonable to have more than one person involved in making the decision to grant a large loan. In addition, loans should be granted on their merits, not on the basis of favoritism or mere association with the bank president. Allowing the bank president to have sole authority to grant large loans can lead to the president granting loans to friends and business associates, without the required due diligence. This can result in a bank becoming exposed to very poor credit risks. Indeed, this scenario is one of the causes of savings and loan and bank failures of the past.

Ex. 5–2

This is an example of a fraud with significant collusion. Frauds that are perpetrated with multiple parties in different positions of control make detecting fraud more difficult. In this case, the fraud began with an employee responsible for authorizing claim payments. This is a sensitive position because his decisions would initiate payments. However, claims would need to be authorized and verified before payment would be made. Knowing this, the employee made sure each claim had a phony ―victim.‖ Thus, there was a verifiable story behind each claim. Only by tracking physical evidence of the accident could it be discovered that the claim was fictitious. However, the very nature of the process was to resolve small claims quickly without excessive control. Lastly, corrupt lawyers were brought into the fraud to act as attorneys for the claimants. This gave the claims even more credibility. In actuality, the lawyers had done legitimate business with the trucking company, so all appeared normal. This fraud was discovered when the fraudulent employee’s bank noticed irregularities in his bank account and notified authorities. As the saying goes, ―Follow the money!‖ As a side note, the corrupt claims administrator fell into this behavior due to gambling problems.

Ex. 5–3

Event Sound should not have relied on the unusual nature of the vendors and delivery frequency to uncover this fraud. The purchase and payment cycle is one of the most critical business cycles to control, because the potential for abuse is so great. Purchases should be initiated by a requisition document. This document should be countersigned by a superior so that two people agree as to what is being purchased. The requisition should initiate a purchase order to a vendor for goods or services. The vendor responds to the purchase order by delivering the goods. The goods should be formally received using a receiving document. An accounts payable clerk matches the requisition, purchase order, and invoice before any payment is made. Such ―triple matching‖ prevents unauthoriz ed requests and payments. In this case, the requests were unauthorized, suggesting that the employee had sole authority to make a request. Second, this employee had access to the invoices. This access allowed the employee to change critical characteristics of the invoice to hide the true nature of the goods being received. The invoice should have been delivered directly to the accounts payable clerk to avoid corrupting the document. There apparently was no receiving document (common for smaller companies); thus, only the invoice provided proof of what was received and to be paid. If there had been a receiving report, the invoice could not have been doctored and gone undetected, because it would not have matched the receiving report.

Note to Instructors: This exercise is based on an actual fraud.

Ex. 5–4

a. The most difficult frauds to detect are those that involve the senior management of a company that is

in a conspiracy to commit the fraud. The senior managers have the power to access many parts of the accounting system, while the normal separation of duties is subverted by involving many people in the fraud. In addition, the authorization control is subverted because most of the authorization power resides in the senior management.

b. Overall, this type of fraud can be stopped if there is strong oversight of senior management, such as

an audit committee of the board of directors. Individual ―whistle blowers‖ in the company can make their concerns known to the independent or internal auditors who, in turn, can inform the audit

committee. The audit committee should be independent of management and have the power to monitor the actions of management.

Ex. 5–5

1. General ledger accounts: (e)；

2.Subsidiary ledger accounts: (a), (b), (c), (d)

Ex. 5–6

a. Cash receipts journal；

b.Cash receipts journal；

c.General journal (not a revenue transaction)

d. General journal；

e. Cash receipts journal；

f. Cash receipts journal

g. Cash receipts journal；h.Revenue journal；i. Cash receipts journal；j. General journal

Ex. 5–7

a. Cash payments journal；

b. Purchases journal；

c.Cash payments journal；

d. General journal

e. General journal；

f. Cash payments journal；

g.Purchases journal；

h.Cash payments journal

i. General journal；j. General journal；k.Purchases journal

Ex. 5–8

Nov. 3 Provided service on account; posted from revenue journal.

9 Granted allowance or corrected error related to sale of November 3; posted from general journal.

13 Received cash for balance due; posted from cash receipts journal.

Ex. 5–9

REVENUE JOURNAL PAGE 8 Invoice Post. Accounts Rec. Dr.

Date No. Account Debited Ref. Fees Earned Cr.

2006

1 Mar.

2 512 Conrad Co. ........................................ ?790 1

2 8 51

3 Orlando Co. ....................................... ?310 2

3 12 51

4 Drake Inc. .......................................... ?580 3

4 22 51

5 Electronic Central, Inc. ..................... ?250 4

31 Total .................................................... 1,930 5

CASH RECEIPTS JOURNAL PAGE 12

Fees Accts.

Post. Earned Rec. Cash Date Account Credited Ref. Cr. Cr. Dr.

2006

1 Mar. 4 CMI, Inc. .............................. ? ................ 240 240 1

2 19 Drake Inc. ............................ ? ................ 530 530 2

3 27 Fees Earned ............................ 70 ................ 70 3

4 29 Conrad Co. ........................... ? ................ 790 790 4

5 31 Fees Earned ............................ 40 ................ 40 5

6 31 Total ....................................... 110 1,560 1,670 6 Ex. 5–10

1. General ledger account: (c), (e), (h), (j), (k), (l)

2. Subsidiary ledger account: (a), (b), (d), (f), (g), (i)；

3.No posting required: (m)

Ex. 5–11

1. General ledger account: (b), (c), (d), (f), (g), (i), (k), (l)

2. Subsidiary ledger account: (a), (e), (h)；

3. No posting required: (j)

Ex. 5–12

Feb. 6 Purchased services, supplies, equipment, or other commodities on account; posted from purchases journal.

10 Received allowance or corrected error related to purchase of February 6; posted from general journal.

16 Paid balance owed; posted from cash payments journal.

Ex. 5–14

Revenue journal: (d), (i)；Cash receipts journal: (a), (e)

Purchases journal: (g), (h)；Cash payments journal: (b), (f)；General journal: (c), (j)

Ex. 5–15

1. The Cash column is for debits (not credits).

2. The Other Accounts column is for credits (not debits).

3. A better order of columns would be to place the Other Accounts Cr. column to the left of the Fees

Earned Cr. column.

A recommended and corrected cash receipts journal is as follows:

Ex. 5–13

CASH PAYMENTS JOURNAL PAGE 41

Other Accounts

Check Post. Accounts Payable Cash Date No. Account Debited Ref. Dr. Dr. Cr.

2007

1 May 1 57 Liquid Klean Supplies .................... ?................ 145 145 1

2 8 58 Equipment ...................................... 18 450 ................ 450 2

4 1

5 59 Fountain Laundry Service .............. ?................ 115 115 4

5 25 60 Industrial Products, Inc. ................. ?................ 85 85 5

6 31 61 Salary Expense ............................... 51 2,900 ................ 2,900 6

7 31 Total ............................................... 3,350 345 3,695 7

5

Ex. 5–16

a.

1 June 16 1 A. Sommerfeld ?315 300 15 1

2 19 2 K. Lee ?126 120 6 2

3 21 3 J. Koss ?8

4 80 4 3

4 22 4 D. Jeffries ?126 120 6 4

5 2

6 5 J. Koss ?273 260 13 5

6 28 6 K. Lee ?63 60 3 6

7 30 987 940 47 7

8 (12) (41) (22) 8

JOURNAL PAGE 1

Post.

Date Description Ref.Debit

Credit

2006

June 24 Office Supplies .......................................................... 14 168

Fees Earned .......................................................... 41 160

Sales Tax Payable ................................................ 22 8 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

D. Jeffries

Post.

Date Item Ref. Dr. Cr. Balance

2006

June 22 ......................................................... R1 126 . (126)

J. Koss

2006

June 21 ......................................................... R1 84 (84)

26 ......................................................... R1 273 . (357)

K. Lee

2006

June 19 ......................................................... R1 126 . (126)

28 ......................................................... R1 63 . (189)

A. Sommerfeld

2006

June 16 ......................................................... R1 315 . (315)

b.

GENERAL LEDGER

Accounts Receivable 12

Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2006

June 30 ...................................................... R1 987 . (987)

Office Supplies 14 2006

June 24 ...................................................... J1 168 . (168)

Sales Tax Payable 22 2006

June 24 ...................................................... J1 ...........8 . (8)

30 ...................................................... R1 .........47 .. (55)

Fees Earned 41 2006

June 24 ...................................................... J1 ....... 160 (160)

30 ...................................................... R1 ....... 940 ... 1,100

c. 1. $987 ($126 + $357 + $189 + $315) 2. $987

CHAPTER 6

1. Merchandising businesses acquire merchandise for resale to customers. It is the selling of

merchandise, instead of a service, that makes the activities of a merchandising business

different from the activities of a service business.

2. Yes. Gross profit is the excess of (net) sales over cost of merchandise sold. A net loss arises

when operating expenses exceed gross profit. Therefore, a business can earn a gross profit but

incur operating expenses in excess of this gross profit and end up with a net loss.

3. a. Increase c. Decrease； b. Increase d. Decrease

4. Under the periodic method, the inventory records do not show the amount available for sale or

the amount sold during the period. In contrast, under the perpetual method of accounting for

merchandise inventory, each purchase and sale of merchandise is recorded in the inventory

and the cost of merchandise sold accounts. As a result, the amount of merchandise available

for sale and the amount sold are continuously (perpetually) disclosed in the inventory records.

5. The multiple-step form of income statement contains conventional groupings for revenues and

expenses, with intermediate balances, before concluding with the net income balance. In the

single-step form, the total of all expenses is deducted from the total of all revenues, without

intermediate balances.

6. The major advantages of the single-step form of income statement are its simplicity and its

emphasis on total revenues and total expenses as the determinants of net income. The major

objection to the form is that such relationships as gross profit to sales and income from

operations to sales are

not as readily determinable as when the

multiple-step form is used.

7. Revenues from sources other than the principal activity of the business are classified as other

income.

8. Sales to customers who use bank credit cards are generally treated as cash sales. The credit

card invoices representing these sales are deposited by the seller directly into the bank, along with the currency and checks received from customers. Sales made by the use of nonbank credit cards generally must be reported periodically to the card company before cash is received. Therefore, such sales create a receivable with the card company. In both cases, any service or collection fees charged by the bank or card company are debited to expense accounts.

9. The date of sale as shown by the date of the invoice or bill.

10. a. 2% discount allowed if paid within ten days of date of invoice; entire amount of invoice

due within 60 days of date of invoice.

b. Payment due within 30 days of date of invoice.

c. Payment due by the end of the month in which the sale was made.

11. a. A credit memorandum issued by the seller of merchandise indicates the amount for which

the buyer's account is to be credited (credit to Accounts Receivable) and the reason for the sales return or allowance.

b. A debit memorandum issued by the buyer of merchandise indicates the amount for which

the seller's account is to be debited (debit to Accounts Payable) and the reason for the purchases return or allowance.

12. a. The buyer； b. The seller

13. Examples of such accounts include the following: Sales, Sales Discounts, Sales Returns and

Allowances, Cost of Merchandise Sold, Merchandise Inventory.

14. Cost of Merchandise Sold would be debited; Merchandise Inventory would be credited. EXERCISES

Ex. 6–1

a. $490,000 ($250,000 + $975,000 – $735,000)；

b.40% ($490,000 ÷ $1,225,000)

c. No. If operating expenses are less than gross profit, there will be a net income. On the other

hand, if operating expenses exceed gross profit, there will be a net loss.

Ex. 6–2 $15,710 million ($20,946 million – $5,236 million)

Ex. 6–3

a. Purchases discounts, purchases returns and allowances

b. Transportation in；

c. Merchandise available for sale；

d.Merchandise inventory

(ending)

Ex. 6–4

1. The schedule should begin with the January 1, not the December 31, merchandise inventory.

2. Purchases returns and allowances and purchases discounts should be deducted from (not

added to) purchases.

3. The result of subtracting purchases returns and allowances and purchases discounts from

purchases should be labeled ―net purchases.‖

4. Transportation in should be added to net purchases to yield cost of merchandise purchased.

5. The merchandise inventory at December 31 should be deducted from merchandise available

for sale to yield cost of merchandise sold.

A correct cost of merchandise sold section is as follows:

Cost of merchandise sold:

Merchandise inventory, January 1, 2006 ........................ $132,000 Purchases ........................................................................ $600,000

Less: Purchases returns and allowances ........ $14,000

Purchases discounts .......................................... 6,000 20,000 Net purchases ................................................................. $580,000

Add transportation in ...................................................... 7,500 Cost of merchandise purchased ............................... 587,500 Merchandise available for sale ....................................... $719,500 Less merchandise inventory,

December 31, 2006.................................................. 120,000 Cost of merchandise sold ............................................... $599,500 Ex. 6–5

Net sales: $3,010,000 ($3,570,000 – $320,000 – $240,000)

Gross profit: $868,000 ($3,010,000 – $2,142,000)

Ex. 6–6

THE MERIDEN COMPANY

Income Statement

For the Year Ended June 30, 2006

Revenues:

Net sales ............................................................................................... $5,400,000

Rent revenue ........................................................................................

30,000

Total revenues ................................................................................. $5,430,000

Expenses:

Cost of merchandise sold ..................................................................... $3,240,000

Selling expenses ................................................................................... 480,000

Administrative expenses ...................................................................... 300,000

Interest expense .................................................................................... 47,500

Total expenses .................................................................................

4,067,500

Net income .................................................................................................... $1,362,500

Ex. 6–7

1. Sales returns and allowances and sales discounts should be deducted from (not added to)

sales.

2. Sales returns and allowances and sales discounts should be deducted from sales to yield "net

sales" (not gross sales).

3. Deducting the cost of merchandise sold from net sales yields gross profit.

4. Deducting the total operating expenses from gross profit would yield income from operations

(or operating income).

5. Interest revenue should be reported under the caption ―Other income‖ and should be added to

Income from operations to arrive at Net income.

6. The final amount on the income statement should be labeled Net income, not Gross profit.

A correct income statement would be as follows:

THE PLAUTUS COMPANY

Income Statement

For the Year Ended October 31, 2006

Revenue from sales:

Sales ............................................................................... $4,200,000

Less: Sales returns and allowances ............................ $81,200

Sales discounts .................................................. 20,300 101,500 Net sales .................................................................. $4,098,500 Cost of merchandise sold ...................................................... 2,093,000 Gross profit .......................................................................... $2,005,500

Operating expenses:

Selling expenses ............................................................. $ 203,000

Transportation out .......................................................... 7,500

Administrative expenses ................................................ 122,000 Total operating expenses ......................................... 332,500 Income from operations ........................................................ $1,673,000 Other income:

Interest revenue .............................................................. 66,500 Net income .......................................................................... $1,739,500

Ex. 6–8

a. $25,000；e.$40,000；

b.$210,000；f.$520,000；

c. $477,000；g. $757,500；

d.$192,000；

h. $690,000

Ex. 6–9

a. Cash .............................................................................................. 6,900

Sales ................................................................................................ 6,900 Cost of Merchandise Sold ............................................................. 4,830

Merchandise Inventory ................................................................... 4,830

b. Accounts Receivable..................................................................... 7,500

Sales ................................................................................................ 7,500 Cost of Merchandise Sold ............................................................. 5,625

Merchandise Inventory ................................................................... 5,625

c. Cash ............................................................................................ 10,200

Sales ................................................................................................ 10,200 Cost of Merchandise Sold ............................................................. 6,630

Merchandise Inventory ................................................................... 6,630

d. Accounts Receivable—American Express ................................... 7,200

Sales ................................................................................................ 7,200

Cost of Merchandise Sold ............................................................. 5,040

Merchandise Inventory ................................................................... 5,040

e. Credit Card Expense (675)

Cash (675)

f. Cash .............................................................................................. 6,875

Credit Card Expense (325)

Accounts Receivable—American Express ..................................... 7,200

Ex. 6–10

It was acceptable to debit Sales for the $235,750. However, using Sales Returns and Allowances assists management in monitoring the amount of returns so that quick action can be taken if returns become excessive.

Accounts Receivable should also have been credited for $235,750. In addition, Cost of Merchandise Sold should only have been credited for the cost of the merchandise sold, not the selling price. Merchandise Inventory should also have been debited for the cost of the merchandise returned. The entries to correctly record the returns would have been as follows: Sales (or Sales Returns and Allowances) .................................. 235,750

Accounts Receivable ....................................................................... 235,750 Merchandise Inventory ............................................................. 141,450

Cost of Merchandise Sold ............................................................... 141,450 Ex. 6–11

a. $7,350 [$7,500 – $150 ($7,500 × 2%)]

b. Sales Returns and Allowances ...................................................... 7,500

Sales Discounts (150)

Cash ................................................................................................ 7,350 Merchandise Inventory ................................................................. 4,500

Cost of Merchandise Sold ............................................................... 4,500

Ex. 6–12

(1) Sold merchandise on account, $12,000.

(2) Recorded the cost of the merchandise sold and reduced the merchandise inventory account,

$7,800.

(3) Accepted a return of merchandise and granted an allowance, $2,500.

(4) Updated the merchandise inventory account for the cost of the merchandise returned, $1,625.

(5) Received the balance due within the discount period, $9,405. [Sale of $12,000, less return of

$2,500, less discount of $95 (1% × $9,500).]

Ex. 6–13

a. $18,000；

b. $18,375；

c. $540 (3% × $18,000)；

d. $17,835

Ex. 6–14

a. $7,546 [Purchase of $8,500, less return of $800, less discount of $154 ($7,700 × 2%)]

b. Merchandise Inventory

Ex. 6–15

Offer A is lower than offer B. Details are as follows:

A B

List price .............................................................................................. $40,000$40,300

Less discount ........................................................................................ 800 403

$39,200$39,897 Transportation (625)

$39,825$39,897

Ex. 6–16

(1) Purchased merchandise on account at a net cost of $8,000.

(2) Paid transportation costs, $175.

(3) An allowance or return of merchandise was granted by the creditor, $1,000.

(4) Paid the balance due within the discount period: debited Accounts Payable, $7,000, and

credited Merchandise Inventory for the amount of the discount, $140, and Cash, $6,860.

Ex. 6–17

a. Merchandise Inventory ................................................................. 7,500

Accounts Payable ............................................................................ 7,500

b. Accounts Payable .......................................................................... 1,200

Merchandise Inventory ................................................................... 1,200

c. Accounts Payable .......................................................................... 6,300

Cash ................................................................................................ 6,174

Merchandise Inventory (126)

Ex. 6–18

a. Merchandise Inventory ............................................................... 12,000

Accounts Payable—Loew Co. ........................................................ 12,000

b. Accounts Payable—Loew Co. ............................................................... 12,000

Cash ................................................................................................ 11,760

Merchandise Inventory (240)

c. Accounts Payable*—Loew Co. .................................................... 2,940

Merchandise Inventory ................................................................... 2,940

d. Merchandise Inventory ................................................................. 2,000

Accounts Payable—Loew Co. ........................................................ 2,000

e. Cash (940)

Accounts Payable—Loew Co. (940)

*Note: The debit of $2,940 to Accounts Payable in entry (c) is the amount of cash refund due from Loew Co. It is computed as the amount that was paid for the returned merchandise, $3,000, less the purchase discount of $60 ($3,000 × 2%). The credit to Accounts Payable of $2,000 in entry (d) reduces the debit balance in the account to $940, which is the amount of the cash refund in entry (e). The alternative entries below yield the same final results.

c. Accounts Receivable—Loew Co. .......................................................... 2,940

Merchandise Inventory ................................................................... 2,940

d. Merchandise Inventory .......................................................................... 2,000

Accounts Payable—Loew Co. ........................................................ 2,000

e. Cash (940)

Accounts Payable—Loew Co. ............................................................... 2,000 Accounts Receivable—Loew Co. ................................................... 2,940

Ex. 6–19

a. $10,500；

b.$4,160 [($4,500 – $500) 0.99] + $200；

c. $4,900；

d. $3,960；

e. $834 [($1,500 – $700) 0.98] + $50

Ex. 6–20

a. At the time of sale c. $4,280；

b.$4,000；d. Sales Tax Payable

Ex. 6–21

a. Accounts Receivable.............................................................................. 9,720

Sales ................................................................................................ 9,000

Sales Tax Payable (720)

Cost of Merchandise Sold ...................................................................... 6,300 Merchandise Inventory ................................................................... 6,300 b. Sales Tax Payable .................................................................................. 9,175

Cash ................................................................................................ 9,175

Ex. 6–22

a. Accounts Receivable—Beta Co. .......................................................... 11,500

Sales ................................................................................................ 11,500 Cost of Merchandise Sold ...................................................................... 6,900 Merchandise Inventory ................................................................... 6,900 b. Sales Returns and Allowances (900)

Accounts Receivable—Beta Co. (900)

Merchandise Inventory (540)

Cost of Merchandise Sold (540)

c. Cash ....................................................................................................... 10,388

Sales Discounts (212)

Accounts Receivable—Beta Co. ..................................................... 10,600 Ex. 6–23

a. Merchandise Inventory .......................................................................... 11,500

Accounts Payable—Superior Co. ................................................... 11,500 b. Accounts Payable—Superior Co. . (900)

Merchandise Inventory (900)

c. Accounts Payable—Superior Co. .......................................................... 10,600

Cash ................................................................................................ 10,388

Merchandise Inventory (212)

Ex. 6–24

a. debit； c. credit；e. debit；

b.debit ； d. debit；f. debit；

Ex. 6–25(b) Cost of Merchandise Sold；(d) Sales；(e) Sales Discounts；(f) Sales Returns and Allowances；(g) Salaries Expense；(j) Supplies Expense

Ex. 6–26

a. 2003: 2.07 [$58,247,000,000 ÷ ($30,011,000,000 + $26,394,000,000)/2]

2002: 2.24 [$53,553,000,000 ÷ ($26,394,000,000 + $21,385,000,000)/2]

b.These analyses indicate a decrease in the effectiveness in the use of the assets to generate

profits. This decrease is probably due to the slowdown in the U.S. economy during

2002–2003. However, a comparison with similar companies or industry averages would be helpful in making a more definitive statement on the effectiveness of the use of the assets.

Ex. 6–27

a. 4.13 [$12,334,353,000 ÷ ($2,937,578,000 + $3,041,670,000)/2]

b. Although Winn-Dixie and Zales are both retail stores, Zales sells jewelry at a much slower

velocity than Winn-Dixie sells groceries. Thus, Winn-Dixie is able to generate $4.13 of sales for every dollar of assets. Zales, however, is only able to generate $1.53 in sales per dollar of assets. This makes sense when one considers the sales rate for jewelry and the relative cost of holding jewelry inventory, relative to groceries. Fortunately, Zales is able to counter its slow sales velocity, relative to groceries, with higher gross profits, relative to groceries.

Appendix 1—Ex. 6–28

a. and c.

SALES JOURNAL

Cost of Merchandise

Sold Dr.

Invoice Post. Accts. Rec. Dr. Merchandise Date No. Account Debited Ref. Sales Cr. Inventory Cr.

2006

Aug. 3 80 Adrienne Richt ........................... ?12,000 4,000

8 81 K. Smith ..................................... ?10,000 5,500

19 82 L. Lao ......................................... ?9,000 4,000

26 83 Cheryl Pugh ................................ ?14,000 6,500

45,000 20,000

(11)(41) (51)(12)

b. and

c.

PURCHASES JOURNAL

Accounts Merchandise Other

Post Payable Inventory Accounts Post. Date Account Credited Ref. Cr. Dr. Dr. Ref.

Amount

2006

Aug. 10 Draco Rug Importers ....................... ?8,000 8,000

12 Draco Rug Importers ....................... ?3,500 3,500

21 Draco Rug Importers ....................... ?19,500 19,500

31,000 31,000

(21) (12)

d.

Merchandise inventory, August 1 ................................................................. $ 19,000

Plus: August purchases ................................................................................. 31,000

Less: Cost of merchandise sold ..................................................................... (20,000) Merchandise inventory, August 31 ............................................................... $ 30,000

OR

Quantity Rug Style Cost

2 10 by 6 Chinese* $ 7,500

1 8 by 10 Persian 5,500

1 8 by 10 Indian 4,000

2 10 by 12 Persian 13,000

$ 30,000 *($4,000 + $3,500)

Appendix 2—Ex. 6–29

Sales ....................................................................................................... 925,000 Income Summary ............................................................................ 925,000 Income Summary ................................................................................... 847,500 Sales Discounts ............................................................................... 20,000

Sales Returns and Allowances ........................................................ 60,000

Cost of Merchandise Sold ............................................................... 560,000

Selling Expenses ............................................................................. 120,000

Administrative Expenses................................................................. 80,000

Interest Expense .............................................................................. 7,500 Income Summary ................................................................................... 77,500 Mark Donovan, Capital ................................................................... 77,500 Mark Donovan, Capital.......................................................................... 25,000 Mark Donovan, Drawing .............................................................. 25,000

CHAPTER 7

1. Many transactions affect cash, and it is the asset most susceptible to improper diversion and

use because of its high value in relation to its mass and its ease of transfer among parties. For these reasons, the control of cash often warrants special attention.

2. a. Cash Short and Over； b. Cash shortages are debited to this account.

3. Other income section

4. The three documents supporting the liability are vendor’s invoice, purchase order, and

receiving report. The invoice should be compared with the receiving report to determine that the items billed have been received and with the purchase order to verify quantities, prices, and terms.

5. A voucher is recorded after it has been approved for payment.

6. The prenumbering of checks and the paying of all obligations by check are desirable elements

of internal control. The fundamental weakness in internal control is the failure to separate the responsibility for the maintenance of the accounting records (bookkeeping) from the responsibility for operations (payment of obligations).

7. a. In the unpaid voucher file, the vouchers should be filed by the due dates so that each

voucher can be paid when due.

b. In the paid voucher file, the vouchers should be filed in numerical order so that they can

be easily located when needed.

8. The Cash balance and the bank statement balance are likely to differ because of (1) a delay by

bank or depositor in recordingtransactions (such as checks or deposits) or (2) errors by bank or depositor in recording transactions.

9. The purpose of a bank reconciliation is to determine the reasons for the difference between

the bal ance according to the depositor’s records and the balance according to the bank statement, and to correct those items representing errors in recording that may have been made by the bank or by the depositor.

10. Additions made by the bank to the depositor’s ba lance

11. Accounts Receivable should be debited and Cash should be credited.

12. Payments of small amounts by check often result in delay, annoyance, and excessive expense

of maintaining records and processing the payments. For these reasons, small cash payments are made from a petty cash fund.

13. a. Petty Cash；b. Various expense and asset accounts as indicated by a summary of

expenditures

14. The fund should be replenished as of the last day of the period. It is the simplest means of

recording the $690 of expenditures in the appropriate accounts and restoring the amount of the petty cash to the amount shown in the ledger account.

15. Cash and cash equivalents are usually reported as one amount in the Current Assets section of

the balance sheet.

16. The details of a compensating balance are reported in notes to the financial statements.

Ex. 7–1

a. The sales clerks should not have access to the cash register tapes.

b. The cash register tapes should be locked in the cash register and the key retained by the

cashier. An employee of the cashier’s office should remove the cash register tape, record the total on the memorandum form, and note discrepancies.

Ex. 7–2

Cash ........................................................................................... 17,572.40

Cash Short and Over .................................................................. 17.25

Sales .................................................................................... 17,589.65 Ex. 7–3

Cash ........................................................................................... 6,973.60

Sales .................................................................................... 6,932.15

Cash Short and Over ........................................................... 41.45 Ex. 7–4

To prevent the embezzlement scheme described, Satchell must separate responsibilities for related operations. As in the past, all service requisitions should be submitted to the Purchasing Department. After receiving the service request, Purchasing should complete a Service Verification form, stating what service has been ordered and the name of the company that will provide the service. This form should be delivered via intercompany mail to the person responsible for verifying that the service was performed. This person should be someone who has firsthand knowledge of whether the service has been performed. This person, who must be someone other than the manager requesting the service, should fill in the date and time the service was received and sign the form. In addition, the vendor providing the service should sign the form

before leaving the premises. When completed, the Service Verification form should be forwarded to the Accounting Department. Accounting will authorize payment of the vendor’s i nvoice after the Service Verification form has been compared with the invoice.

Ex. 7–5

a. Addition to the balance per bank: (4), (6)；

b.Deduction from the balance per bank: (5)

c. Addition to the balance per depositor’s records: (1), (7)

d. Deduction from the balance per deposi tor’s records: (2), (3)

Ex. 7–6 (1), (2), (3), (7)

Ex. 7–7

Cash ........................................................................................... 15,300.00 Notes Receivable ................................................................ 15,000.00

Interest Revenue .................................................................. 300.00 Ex. 7–8

a. Petty Cash .................................................................................... 750.00

Cash ............................................................................................. 750.00 b. Office Supplies ............................................................................ 415.83

Miscellaneous Selling Expense ................................................... 107.90

Miscellaneous Administrative Expense ....................................... 88.10

Cash Short and Over .................................................................... 18.60

Cash ............................................................................................. 630.43 Ex. 7–9

a. 2003: 0.27 ($2,188,000,000 ÷ $8,035,000,000)

2002: 0.38 ($2,477,000,000 ÷ $6,501,000,000)

b. The doomsday ratio is normally less than one. Although there is little risk of Home Depot

going out of business, the trend from 2002 to 2003 indicates less safety for short-term creditors. The doomsday ratio is most useful for companies that are likely to enter bankruptcy.

CHAPTER 8

1. Receivables are normally classified as (1) accounts receivable, (2) notes receivable, or (3)

other receivables.

2. Transactions in which merchandise is sold or services are provided on credit generate

accounts receivable.

3. a. Current assets； b. Investments

4. Examples of other receivables include interest receivable, taxes receivable, and receivables

from officers or employees.

5. The principle of separation of operations and accounting is violated. (Note to Instructors: This

weakness in internal control may permit embezzlement. For example, the accounts receivable clerk may misappropriate cash receipts and cover the misappropriation by a process called lapping. In lapping, the cash receipts from one account are taken and the cash received on a subsequent account is used to cover the shortage. The receipts on another account are then used to cover the shortage in this lat ter customer’s account, etc. This lapping generally

continues until the records are falsified to correct for the shortage, the cash is returned by the clerk, or the embezzlement is discovered.)

6. The allowance method

7. Contra asset, credit balance

8. The accounts receivable and allowance for doubtful accounts may be reported at a net amount

of $759,900 ($883,150 – $123,250) in the Current Assets section of the balance sheet. In this case, the amount of the allowance for doubtful accounts should be shown separately in a note to the financial statements or in parentheses on the balance sheet. Alternatively, the accounts receivable may be shown at the gross amount of 3,150 less the amount of the allowance for doubtful accounts of $123,250, thus yielding net accounts receivable of $759,900.

9. 1. The percentage rate used is excessive in relationship to the volume of accounts written off

as uncollectible; hence, the balance in the allowance is excessive.

2. A substantial volume of old uncollectible accounts is still being carried in the accounts

receivable account.

10. An estimate based on analysis of receivables provides the most accurate estimate of the

current net realizable value.

11. The advantages of a claim evidenced by a note are (1) the debt is acknowledged, (2) the payment terms are specified, (3) it is a stronger claim in the event of court action, and (4) it is usually more readily transferable to a creditor in settlement of a debt or to a bank for cash.

12. a. Ellsworth Company； b. Notes Receivable

13. The interest will amount to $6,300 only if the note is payable one year from the date it was

created. The usual practice is to state the interest rate in terms of an annual rate, rather than in terms of the period covered by the note.

14. Debit Accounts Receivable；Credit Notes Receivable；Credit Interest Revenue

15. Cash ................................ 20,806

Accounts Receivable ...... 20,600

Interest Revenue (206)

($20,600 × 30/360 × 12% = $206)

16. Current assets

Ex. 8–1

a. Inappropriate. Since Fridley has a large number of credit sales supported by promissory

notes, a notes receivable ledger should be maintained. Failure to maintain a subsidiary ledger when there are a significant number of notes receivable transactions violates the internal control procedure that mandates proofs and security. Maintaining a notes receivable ledger will allow Fridley to operate more efficiently and will increase the chance that Fridley will detect accounting errors related to the notes receivable. (The total of the accounts in the notes receivable ledger must match the balance of notes receivable in the general ledger.)

b. Inappropriate. The procedure of proper separation of duties is violated. The accounts

receivable clerk is responsible for too many related operations. The clerk also has both custody of assets (cash receipts) and accounting responsibilities for those assets.

c. Appropriate. The functions of maintaining the accounts receivable account in the general

ledger should be performed by someone other than the accounts receivable clerk.

d. Appropriat

e. Salespersons should not be responsible for approving credit.

e. Appropriate. A promissory note is a formal credit instrument that is frequently used for credit

periods over 45 days.

Ex. 8–2

a. Hotel accounts and notes receivable:$3,256,000 ÷ $75,796,000 = 4.3%

b. Casino accounts receivable:$6,654,000 ÷ $26,334,000 = 25.3%

c. Casino operations experience greater bad debt risk than do hotel operations, since it is

difficult to control the creditworthiness of customers entering the casino. In addition,

individuals who may have adequate creditworthiness may overextend themselves and lose

more than they can afford if they get caught up in the excitement of gambling.

a.

Customer Due Date Number of Days Past Due

Janzen Industries August 29 93 days (2 + 30 + 31 + 30)

Kuehn Company September 388 days (27 + 31 + 30)

Mauer Inc. October 21 40 days (10 + 30)

Pollack Company November 237 days

Simrill Company December 3 Not past due

b.

Aging of Accounts Receivable

November 30

Days Past Due

Not Past Over Customer Balance Due 1–30 31–60 61–90 90 Aaker Brothers Inc. 2,000 2,000

Aitken Company 1,500 1,500

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Zollo Company 5,000 5,000

Subtotals 972,500 640,000 180,000 78,500 42,300 31,700 Janzen Industries 40,000 40,000 Keuhn Company 8,500 8,500

Mauer Inc. 18,000 18,000

Pollack Company 6,500 6,500

Simrill Company 7,500 7,500

Totals 1,053,000 647,500 186,500 96,500 50,800 71,700 Ex. 8–3

Nov. 30 Uncollectible Accounts Expense ............................................... 53,315*

Allowances for Doubtful Accounts ..................................... 53,315

*$60,495 – $7,180 = $53,315

Ex. 8–4

Estimated Uncollectible Accounts Age Interval Balance Percent Amount

Not past due ........................................................... $450,000 2% $ 9,000

1–30 days past due ................................................................ 110,000 4 4,400

31–60 days past due .............................................................. 51,000 6 3,060 61–90 days past due .............................................................. 12,500 20 2,500 91–180 days past due ............................................................ 7,500 60 4,500 Over 180 days past due .............. 5,500 80 4,400 Total ........................................................... $636,500 $27,860

Ex. 8–5

2006

Dec. 31 Uncollectible Accounts Expense ............................................... 29,435*

Allowance for Doubtful Accounts ...................................... 29,435

*$27,860 + $1,575 = $29,435

Ex. 8–6

a. $17,875 c. $35,750；

b.$13,600 d. $41,450

Ex. 8–7

a.Allowance for Doubtful Accounts ................................................................ 7,130

Accounts Receivable .................................................................. 7,130

b.Uncollectible Accounts Expense................................................................... 7,130

Accounts Receivable .................................................................. 7,130

Ex. 8–8

Feb. 20 Accounts Receivable—Darlene Brogan .................................... 12,100

Sales ......................................................................... 12,100

20 Cost of Merchandise Sold .......................................................... 7,260

Merchandise Inventory ....................................................... 7,260

May 30 Cash ........................................................................................... 6,000

Accounts Receivable—Darlene Brogan ............................. 6,000

30 Allowance for Doubtful Accounts ............................................. 6,100

Accounts Receivable—Darlene Brogan ............................. 6,100

Aug. 3 Accounts Receivable—Darlene Brogan .................................... 6,100

Allowance for Doubtful Accounts ...................................... 6,100

3 Cash ........................................................................................... 6,100

Accounts Receivable—Darlene Brogan ............................. 6,100

Ex. 8–9 $223,900 [$212,800 + $112,350 – ($4,050,000 × 2 1/2%)]

Ex. 8–10

Due Date Interest

a. Aug. 31 $120

b. De

c. 28 480

c. Nov. 30 250

d. May 5 150

e. July 19 100

Ex. 8–11

a. August 8；

b. $24,480

c. (1) Notes Receivable .............................................................................. 24,000

Accounts Rec.—Magpie Interior Decorators ............................. 24,000

社会统计学复习题(有答案)

社会统计学课程期末复习题 一、填空题(计算结果一般保留两位小数） １、第五次人口普查南京市和上海市的人口总数之比为 比较 相对指标;某企业男女职工人数之比为 比例 相对指标；某产品的废品率为 结构 相对指标；某地区福利机构网点密度为 强度 相对指标。 2、各变量值与其算术平均数离差之和为 零 ;各变量值与其算术平均数离差的平方和为 最小值 。 3、在回归分析中，各实际观测值y 与估计值y ?的离差平方和称为 剩余 变差。 4、平均增长速度＝ 平均发展速度 —1（或100%）。 5、 正J 形 反J 形 曲线的特征是变量值分布的次数随变量值的增大而逐步增多; 曲线的特征是变量值分布的次数随变量值的增大而逐步减少。 6、调查宝钢、鞍钢等几家主要钢铁企业来了解我国钢铁生产的基本情况，这种调查方式属于 重点 调查。 7、要了解某市大学多媒体教学设备情况，则总体是 该市大学中的全部多媒体教学设备 ；总体单位是 该市大学中的每一套多媒体教学设备； 。 8、若某厂计划规定A 产品单位成本较上年降低6%,实际降低了7%，则A 产品单位成本计划超额完成程度为 100%7% A 100% 1.06%100%6% -=-=-产品单位成本计划超额完成程度 ;若某厂计划规定B 产品产量较上年增长5％,实际增长了1０％，则B 产品产量计划超额完成程度为 100%10% 100% 4.76%100%5% +=-=+B 产品产量计划超额完成程度 。 9、按照标志表现划分,学生的民族、性别、籍贯属于 品质 标志;学生的体重、年龄、成绩属于 数量 标志。 １0、从内容上看，统计表由 主词 和 宾词 两个部分组成;从格式上看，统计表由 总标题 、 横行标题 、 纵栏标题 和 指标数值（或统计数值）; 四个部分组成。 11、从变量间的变化方向来看，企业广告费支出与销售额的相关关系，单位产品成本与单位产品原材料消耗量的相关关系属于 正 相关;而市场价格与消费者需求数量的相关关系，单位产品成本与产品产量的相关关系属于 负 相关。 12、按指标所反映的数量性质不同划分，国民生产总值属于 数量 指标；单位成本属于 质量 指标。 13、如果相关系数ｒ=0，则表明两个变量之间 不存在线性相关关系 。 二、判断题

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贷：研发支出 200 借：本年利润 3500 贷：利润分配-未分配利润3500 借：利润分配-提取法定盈余公积350 -提取任意盈余公积 300 贷：盈余公积650 借：利润分配-未分配利润650 贷：利润分配-提取法定盈余公积350 -提取任意盈余公积 300

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1、8086外部有16根数据总线，可并行传送16位数据； 具有20根地址总线，能直接寻址220=1MB的内存空间； 用低16位地址线访问I/O端口，可访问216=64K个I/O端口。 另外，8088只有8根数据总线 2、8086 CPU由两部分组成：总线接口单元（Bus Interface Unit，BIU） BIU负责CPU与内存和I/O端口间的数据交换： BIU先从指定内存单元中取出指令，送到指令队列中排队，等待执行。 执行指令时所需的操作数，也可由BIU从指定的内存单元或I/O端口中获取，再送到EU去执行。 执行完指令后，可通过BIU将数据传送到内存或I/O端口中。 指令执行单元（Execution Unit，EU） EU负责执行指令： 它先从BIU的指令队列中取出指令，送到EU控制器，经译码分析后执行指令。EU的算术逻辑单元（Arithmetic Logic Unit，ALU）完成各种运算。 6、见书P28-29。 7.（1）1200：3500H=1200H×16+3500H=15500H （2）FF00：0458H=FF00H×16+0458H=FF458H （3）3A60：0100H=3A80H×16+0100H=3A700H 8、（1）段起始地址1200H×16＝12000H,结束地址1200H×16+FFFFH＝21FFFH （2）段起始地址3F05H×16＝3F050H,结束地址3F05H×16+FFFFH＝4F04FH （3）段起始地址0FFEH×16＝0FFE0H,结束地址0FFEH×16+FFFFH＝1FFD0H 9、3456H×16+0210H=34770H 11、堆栈地址范围：2000：0000H~2000H(0300H-1)，即20000H~202FFH。执行两条PUSH指令后，SS：SP=2000：02FCH，再执行1条PUSH指令后，SS：SP=2000：02FAH。 12、（2000H）=3AH, (2001H)=28H, (2002H)=56H, (2003H)=4FH 从2000H单元取出一个字数据需要1次操作，数据是283AH; 从2001H单元取出一个字数据需要2次操作，数据是5628H; 17、CPU读写一次存储器或I/O端口的时间叫总线周期。1个总线周期需要4个系统时钟周期（T1~T4）。8086－2的时钟频率为8MHz，则一个T周期为125ns，一个总线周期为500ns，则CPU每秒最多可以执行200万条指令。

初级财务会计业务练习题

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（10）21日，以银行存款支付本月水电费10，732元，其中生产A产品耗用2，360元，生产B产品耗用1，372元，生产车间照明耗用4，500元，行政管理部门 耗用2，500元。 （11）22日，销售给丙公司A产品140件，单价1，500元，货款210，000元，增值税销项税额35，700元，货款尚未收回。 （12）23日，销售给丁公司B产品60件，单价1，000元，货款60，000元，增值税销项税额10，200元，货款尚未收回。 （13）24日，以银行存款支付销售产品运费2，000元。 （14）25日，以现金支付行政部门办公用品款100元。 （15）27日，收到丙公司前欠货款250，000元，已存入银行。 （16）28日，行政人员报差旅费300元，以现金支付。 （17）29日，以银行存款支付生产车间设备修理费3，060。 （18）31日，摊销应由本月负担的长期待摊费用3，000元，该费用为生产车间工具摊销费。 （19）31日，计提本月固定资产折旧费20，000元，其中生产车间折旧费为12，000元，行政管理部门折旧费为8，000元。 （20）31日，本月发生制造费用77，360元，其中应分配给A产品51，110元、B 产品26，250元。 （21）31日，月末，结转完工入库产品成本，A产品完工200件，B产品完工150件，产品成本情况见表2。 （22）31日，计算本年经营性长期借款利息5，000元。 （23）31日，结转本月产品销售成本302，000元，其中A产品销售190件，销售成本190，000元，B产品销售160件，销售成本112，000元。 （24）31日，计算出本月应交城市维护建设税6，700元，教育费附加2，800元。（25）31日，将本月主营业务收入445，000元，转入“本年利润”账户。 （26）31日，将本月主营业务成本302，000元、营业税金及附加9，500元、销售费用8，000元、管理费用49，400元和财务费用5，000元，转入“本年利润” 账户。 （27）31日，计算和结转本月所得税费用23，463元。 （28）31日，进行利润分配，本年应计提法定盈余公积122，000元，应对投资者分配现金股利350，000元。 （29）31日，计算未分配利润：将本年实现的净利润609，432元由“本年利润”账户转入“利润分配”账户“未分配利润”明细账户；将提取的盈余公积122， 000元和分配的现金股利350，000元，分别由“利润分配”有关明细账转入“利 润分配”账户“未分配利润”明细账户。 （30）31日，以银行存款交纳税金60，000元，其中增值税40，000元，所得税

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Chapter 7 Plant Assets, Natural Resources, and Intangibles Check Points (5 min.) CP 7-1 1. Property, Plant and Equipment Millions $26,915 2.Property, plant and equipment, at cost……………… Less: Accumulated depreciation………………………(13,007) $13,908 Property, Plant and equipment, book value………… Book value is less than cost because accumulated depreciation is subtracted from cost to compute book value.

(5 min) CP 7-2 The related costs (real estate commission, back property tax, removal of a building, and survey fee) are included as part of the cost of the land because the buyer of the land must incur these costs to get the land ready for its intended use. After the land is ready for use, the related costs (listed above) would be expensed. (10 min.) CP 7-3 75,000 Land ($150,000 .50)………………………. Building ($150,000 56,250 .375)…………………. 18,750 Equipment ($150,000 .125)……………… Note Payable………………………………150,000 Estimated Market Value Percent of Total Land………………….$ 80,000$80,000 / $160,000= 50.0%

统计学课后题答案

第二章 3.某公司下属40个销售点2012年的商品销售收入数据如下：单位：万元152 124 129 116 100 103 92 95 127 104 105 119 114 115 87 103 118 142 135 125 117 108 105 110 107 137 120 136 117 108 97 88 123 115 119 138 112 146 113 126 要求：（1）根据上面的数据进行适当分组，编制频数分布表，绘制直方图。 （2）制作茎叶图，并与直方图进行比较。 解：（1）频数分布表

或： （2）茎叶图

第三章 1. 已知下表资料： 试根据频数和频率资料，分别计算工人平均日产量。解：计算表

根据频数计算工人平均日产量：6870 34.35200 xf x f = = =∑∑（件） 根据频率计算工人平均日产量：34.35f x x f = = ∑∑ g （件） 结论：对同一资料，采用频数和频率资料计算的变量值的平均数是一致的。 2.某企业集团将其所属的生产同种产品的9个下属单位按其生产该产品平均单位成本的分组资料如下表： 试计算这9个企业的平均单位成本。 解：

这9个企业的平均单位成本=f x x f = ∑∑ =13.74（元） 3.某专业统计学考试成绩资料如下： 试计算众数、中位数。 解：众数的计算： 根据资料知众数在80～90这一组，故L=80，d=90-80=10,fm=20,fm-1=14,fm+1=9, ()() 1 11m m o m m m m f f M L d f f f f --+-=+ ?-+-