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Libby Financial accounting solution manual_chapter_8_entire_version_

Libby Financial accounting solution manual_chapter_8_entire_version_
Libby Financial accounting solution manual_chapter_8_entire_version_

Chapter 8

Reporting and Interpreting

Property, Plant, and Equipment;

Natural Resources; and Intangibles

ANSWERS TO QUESTIONS

1. Long-lived assets are noncurrent assets, which a business retains beyond one year,

not for sale, but for use in the course of normal operations. Long-lived assets include land in use, plant and equipment, natural resources, and certain intangibles such as a patent used in operating the business. Long-lived assets are acquired because of the future use that is expected of them. Thus, they may be thought of as a bundle of future services to be used over a period of time to earn revenue. As those services are used, as in the case of a machine, the cost of the asset is allocated as a periodic expense (i.e., matched with revenue).

2. The fixed asset turnover ratio =

Net sales

[(Beginning net fixed asset balance + Ending net fixed asset balance) 2]

This ratio measures how efficiently a company utilizes its investment in property, plant, and equipment over time. The ratio can also be compared to the ratio for the company’s competitors.

3. Long-lived assets are classified as follows:

(1) Tangible long-lived assets—assets that are tangible (i.e., have physical

substance) and long-lived (i.e., beyond one year); they are acquired for use in

the operation of a business and are not intended for resale. They are

comprised of three different kinds of assets:

(a) Land—not subject to depreciation.

(b) Plant and equipment—subject to depreciation.

(c) Natural resources—mines, gravel pits, and timber tracts. Natural

resources are subject to depletion.

(2) Intangible long-lived assets—assets held by the business because of the

special valuable rights that they confer; they have no physical substance.

Examples are patents, copyrights, franchises, licenses, trademarks and

goodwill. Intangible assets with definite lives are subject to amortization.

4. When a long-lived asset is acquired, it is recorded in the accounts in conformity

with the cost principle. That is, the acquisition cost of a long-lived asset is the cash equivalent price paid for it plus all incidental costs expended to obtain it, to place it in the location in which it is to be used, and to prepare it for use.

5. In measuring and reporting long-lived assets, the matching principle is applied. As

a long-lived asset is used, revenues are earned over a period of time. Over that

same period of time, the long-lived asset tends to be used up or worn out. As a consequence, under the matching principle, the acquisition cost of the asset must be allocated to the periods in which it is used to earn revenue. In this way the cost of the asset is matched, as expense, with the revenues as they are earned from period to period through the use of the asset.

6. a. Capital expenditures—expenditures of resources (i.e., assets given up or debt

incurred) for a service or asset that will help earn revenue for periods beyond the current accounting period. Capital expenditures should be debited to appropriate asset accounts and then allocated to those future periods in which revenues will be earned and against which the expenditures will be matched.

Revenue expenditures—expenditures that help earn revenue only for the current period. Revenue expenditures are debited to appropriate expense accounts in the period in which incurred.

b. Ordinary repairs—expenditures for the normal maintenance and upkeep of

machinery and other tangible long-lived assets that are necessary to keep the assets in their usual operating conditions. Generally, ordinary repairs are recurring in nature, involve relatively small amounts at each occurrence and do not extend the useful estimated life of the asset. Ordinary repairs are debited to expense in the period in which incurred.

Improvements—unusual, nonrecurring, major renovations that are necessary

because of unusual conditions. Generally, they are large in amount, not

recurring, and tend to either make the asset more efficient or to extend its

useful life. Extraordinary repairs are debited to the appropriate asset accounts

(or alternatively to the accumulated depreciation accounts) and in that way

affect the amount of depreciation expense for the remaining estimated life of

the asset.

7. Depreciation—allocation of the cost of a tangible long-lived asset over its useful life.

Depreciation refers to allocation of the costs of such items as plant and equipment, buildings, and furniture.

Depletion—allocation of the cost of a natural resource over its useful life. It is identical in concept to depreciation except that it relates to a different kind of asset, depletable natural resources.

Amortization—allocation of the cost of an intangible asset over its estimated useful life. Conceptually, it is the same as depreciation and depletion except it relates to an intangible asset.

8. To compute depreciation, the three values that must be known or estimated are:

Cost—the actual total expenditures incurred in acquiring the asset in conformity with the cost principle.

Estimated useful life—the estimated length of time that the asset will be used by the present owner for the purposes for which it was acquired.

Residual value—the estimated amount of cash that is expected to be recovered at the end of the estimated useful life of the asset. The residual value is the estimated cash recovery amount minus the estimated cost of removing and disposing of the asset at the end of its estimated useful life.

Notice that, on the acquisition date, the first of these values is an actual known amount, while the latter two are estimates.

9. The estimated useful life and estimated residual value of a long-lived asset when

used for depreciation purposes relate to the current owner-user and not to all potential users of the asset because the asset’s cost must be allocated to the revenue that it generates during the period in which it is to be used by the current owner. The fact that the current owner may dispose of the asset and others may use it to earn revenues for a number of periods after that is of no consequence to the measurement of the asset and income for the current owner (other than for the effect of estimated residual value).

10. a. The straight-line method of depreciation causes an equal amount of

depreciation expense to be apportioned to, or matched with, the revenues of each period. It is especially appropriate for tangible long-lived assets that are used at an approximately uniform level from period to period.

b. The units-of-production method of depreciation causes a depreciation expense

pattern that varies in amount with the rate at which the asset is used productively each year. For example, if in the current year the asset is used twice as much as in the prior year, twice as much depreciation expense would be matched with the revenue of the current year as compared with the previous year. Usually use is measured in terms of productive output. The units-of-

production method of depreciation is particularly appropriate for those assets that tend to earn revenue with use rather than with the passage of time. Thus, it normally would apply to assets that are not used at a uniform rate from period to period.

c. The double-declining-balance method of depreciation is a form of accelerated

depreciation, causing a higher amount of depreciation expense to be matched with revenue in early periods of the estimated useful life of the asset. The double-declining-balance method is particularly appropriate when the long-lived assets perform more efficiently and therefore produce more revenue in the early years of their useful life than in the later years.

11. The cost of an addition to an existing long-lived asset should be depreciated over

the shorter of the estimated life of the addition or the remaining life of the existing asset to which it relates. This rule is necessary because an addition to an existing long-lived asset has no use after the useful life of the existing asset has expired.

12. Asset impairment—when events or changes in circumstances cause the book value

of long-lived assets to be higher than their related estimated future cash flows. It is accounted for by writing down the asset to the asset’s fair value and recording a loss.

13. When equipment is sold, t he Equipment account is credited for the asset’s historical

cost. Its related Accumulated Depreciation account is debited for the amount representing prior usage. The Cash account is debited for the sales price. If the cash received exceeds the cost less accumulated depreciation (net book value), a Gain on Sale of Equipment is recorded for the difference. If the cash received is lower than the net book value, a Loss on Sale of Equipment is recorded for the difference. Net book value is the assets’ his torical cost less accumulated depreciation on the asset.

14. An intangible asset is acquired and held by the business for use in operations and

not for sale. Intangible assets are acquired because of the special rights they confer on ownership. They have no physical substance but represent valuable rights that will be used up in the future. Examples are patents, copyrights, trademarks, franchises, goodwill, and licenses.

When an intangible asset is purchased, managers determine if it has a definite or indefin ite life. If it has a definite life, the intangible asset’s cost is amortized on a straight-line basis over its expected useful life. However, an intangible asset with an indefinite life is not amortized, but is tested annually for probable impairment. 15. Goodwill represents an intangible asset that exists because of the good reputation,

customer appeal, and general acceptance of a business. Goodwill has value because other parties often are willing to pay a substantial amount for it when they buy a business. Goodwill should be recorded in the accounts and reported in the financial statements only when it has been purchased at a measurable cost. The cost of goodwill is measured in conformity with the cost principle. Because it is considered to have an indefinite life, goodwill is not amortized, but it is reviewed annually for impairment of value.

16. Depreciation expense is a noncash expense. That is,e ach period when

depreciation is recorded, no cash payment is made. (The cash outflow associated with depreciation occurs when the related asset is first acquired.) Since no cash payment is made for depreciation, the effect of the depreciation expense on net income needs to be reversed in the reconciliation to cash flows. Depreciation expense was originally subtracted to arrive at net income; thus, to reverse its effect, depreciation expense needs to be added back to net income on the statement of cash flows.

ANSWERS TO MULTIPLE CHOICE

1. b

2. d

3. d

4. c

5. b

6. c

7. d

8. d

9. d

10. c

Authors' Recommended Solution Time

(Time in minutes)

* Due to the nature of this project, it is very difficult to estimate the amount of time students will need to complete the assignment. As with any open-ended project, it is possible for students to devote a large amount of time to these assignments. While students often benefit from the extra effort, we find that some become frustrated by the perceived difficulty of the task. You can reduce student frustration and anxiety by making your expectations clear. For example, when our goal is to sharpen research skills, we devote class time to discussing research strategies. When we want the students to focus on a real accounting issue, we offer suggestions about possible companies or industries.

MINI-EXERCISES M8–1.

Asset Nature

Cost Allocation Concept

(1) Copyright I A

(2) Land held for use L NO

(3) Warehouse B DR

(4) Oil well NR DP

(5) New engine for old machine E DR

(6) Operating license I A

(7) Land held for sale O (investment) NO

(8) Delivery vans E DR

(9) Timber tract NR DP

(10) Production plant B DR

M8–2.

Cutter’s fixed asset turnover ratio is

= Net sales

[(Beginning net fixed asset balance + Ending net fixed asset balance) ÷ 2] = $3,300,000 = 1.74

[($1,500,000 + $2,300,000) ÷ 2]

Cutter’s ratio is twice as high as Southwest’s 2007 ratio of 0.94, indicating that Cutter may be much more efficient in its use of fixed assets.

M8–3.

(1) R

(2) C

(3) C

(4) R

(5) C

(6) N

(7) C

(8) R

(9) N

Machinery (original cost) $21,000 Accumulated depreciation at end of third year

Depreciation expense =

($21,000 cost – $1,000 residual value) x 1/4 years = $5,000

Accumulated depreciation = $5,000 annual depreciation expense x 3 yrs = 15,000 Net book value at the end of the third year $6,000

M8–5.

Machinery (original cost) $25,000 Accumulated depreciation at end of first year:

Depreciation expense = ($25,000 – $0 acc. depr.) x 2 / 5 yrs. = $10,000 10,000 Net book value at end of first year $15,000 Machinery (original cost) $25,000 Accumulated depreciation at end of second year:

Depreciation expense = ($25,000 - $10,000 acc. depr.) x 2 / 5 = $6,000

Accumulated depreciation = Year 1, $10,000 + Year 2, $6,000 = 16,000 Net book value at end of second year $9,000 Machinery (original cost) $25,000 Accumulated depreciation at end of third year:

Depreciation expense = ($25,000 - $16,000 acc. depr.) x 2 / 5 = $3,600

Accumulated depreciation = ($16,000 + Year 3, $3,600) = 19,600 Net book value at end of third year $5,400

M8–6.

Machinery (original cost) $21,000 Accumulated depreciation at end of third year

Depreciation expense per machine hour

= ($21,000 cost – $1,000 salvage value) = $1 per machine hour

20,000 machine hours

Accumulated depreciation Yr 1 Yr 2 Yr 3

= $1 depreciation expense per machine hr x (3,200+7,050+7,500) hrs = 17,750 Net book value at end of third year $3,250

Impairment Loss Cost - Fair Value

a. Machine Y $7,000 $15,500 -$ 8,500

b. Copyright N —Estimated cash flows

exceed book value

c. Factory building Y $32,000 $58,000 - $26,000

d. Building N —Estimated cash flows

equal book value

M8–8.

Store fixtures (original cost) $6,000 Accumulated depreciation at end of tenth year

Depreciation expense =

($6,000 cost – $800 residual value) x 1/13 years = $400

Accumulated depreciation = $400 annual depreciation expense x 10 yrs = 4,000 Net book value at end of tenth year (i.e., NBV immediately prior to sale) $2,000

Journal entry to record the disposal is as follows.

Cash (+A) .................................................................... 3,000

Accumulated depreciation, store fixtures (-XA, +A) .... 4,000

Store fixtures (-A) ............................................ 6,000

Gain on sale of store fixtures (+Gain, +SE) ..... 1,000

M8–9.

Elizabeth Pie Company’s management may choose to accept the offer of $5,000,000 as this amount is more than the $4,700,000 market value of separately identifiable assets and liabilities ($4,500,000 for recorded assets and liabilities and $200,000 for the patent). If so, Bonanza Foods would record $300,000 of goodwill on the date of purchase (i.e., the excess of the $5,000,000 purchase price over the $4,700,000 market value of identifiable assets and liabilities). The $10,000 difference in goodwill (Elizabeth’s $310,000 estimated value of goodwill less actual goodwill of $300,000) provides potential for Elizabeth’s management to negotiate a higher purchase price.

Wagner Company

Excerpts from Statement of Cash Flows

For the Year Ended December 31, 2011

Cash flows from operating activities:

Net income $ 11,000 Add back: Depreciation expense 2,500 Cash provided by (used in) operating activities 13,500 Cash flows from investing activities:

Purchase of equipment (76,000) Sale of land 16,000 Cash provided by (used in) investing activities (60,000)

EXERCISES

E8–1.

Hasbro, Inc.

Excerpts from Balance Sheet

(in millions)

ASSETS

Current Assets

Cash and cash equivalents $ 521 Accounts receivable (net of allowance for doubtful accounts, $39) 607 Inventories 169 Prepaid expenses and other current assets 212 Total current assets 1,509 Property, Plant, and Equipment

Tools, dies and molds 30 Machinery and equipment 304 Buildings and improvements 206 Land and improvements 18 Property, plant, and equipment (at cost) 558 Less: Accumulated depreciation 358 Total property, plant, and equipment (net) 200 Other Assets

Goodwill 464 Other intangibles (net of accumulated amortization, $435) 711 Other noncurrent assets 280 Total other assets 1,455 Total Assets $3,164

Req. 1

Fixed asset turnover ratio: (in millions)

Computation of denominator:

2007 ($1,832 + 1,281) ÷ 2 = $1,556.5

2006 ($1,281 + 817) ÷ 2 = $1,049

2005 ($817 + 707) ÷ 2 = $ 762

Req. 2

Apple’s fixed asset turnover ratio rose slightly in 2006, then fell to 15.42 in 2007. This suggests that Apple’s management became less efficient at utilizing its long-lived assets over time. The decrease in 2007 was due primarily to a large increase in fixed assets that year. Although the turnover has declined, it is possible that the build-up of fixed assets may lead to increased sales in the future, thus increasing the fixed asset turnover ratio to prior levels. An analyst can use this longitudinal analysis to observe pos sible trends over time. In addition, the analyst may compare Apple’s ratios to those of competitors in the industry.

Req. 1

Building (+A) ...................................................................95,000

Land (+A) .......................................................................109,000

Cash ( A) .............................................................. 204,000

Building Land

Cash paid $71,000 $107,000

+ renovations to prepare for use 23,000

+ share of transfer costs 1,000 2,000

$95,000 $109,000

Req. 2

Straight-line depreciation computation:

($95,000 cost - $15,000 residual value) x 1/10 years = $8,000 depreciation expense per year

Note: Land is not depreciated.

Req. 3

Computation of the book value of the property at the end of year 2:

Building $ 95,000

Less: Accumulated depreciation ($8,000 x 2 years) (16,000) $ 79,000 Land 109,000

$188,000

* $13,000 principal x .10 interest rate x 6/12 of a year = $650 interest Req. 2

Acquisition cost of the machine:

Cash paid $ 8,000

Note payable with supplier 13,000

Freight costs 1,000

Installation costs 1,500

Acquisition cost $23,500

Req. 3

Depreciation for 2011: ($23,500 cost - $3,500 residual value) x 1/10 years $ 2,000 Req. 4

On July 1, 2011, $650 ($13,000 x 10% x 6/12) is paid and is recorded as interest expense. The amount is not capitalized (added to the cost of the asset) because interest is capitalized only on constructed assets. This machine was purchased.

Req. 5

Equipment (cost) ...................................................................................... $23,500

Less: Accumulated depreciation ($2,000 x 2 years) .............................. 4,000 Book value at end of 2012 .$19,500

Req. 1

Adjusting entry for 2009:

Depreciation expense (+E, -SE) ....................................... 6,000

Accumulated depreciation, equipment (+XA, -A) ........ 6,000

($100,000 – $10,000) x 1/15 years = $6,000

Req. 2 ( beginning of 2010)

Remaining life: 15 years – ($66,000 ÷ $6,000 = 11 years used) = 4 years remaining Req. 3 (during 2010):

Repair and maintenance expense (+E, -SE) .................... 1,000

Cash (-A)..................................................................... 1,000

(Ordinary repairs incurred.)

Equipment (+A) ................................................................. 12,000

Cash (-A)..................................................................... 12,000

Extraordinary repairs incurred and capitalized.

E8–6.

* Adjusting entry for 2009:

($100,000 cost – $10,000 residual value) x 1/15 years = $6,000.

Req. 1

a. Straight-line:

Year Computation Depreciation

Expense

Accumulated

Depreciation

Net

Book Value

At acquisition $6,000

1 ($6,000 - $1,000) x 1/4 $1,250 $1,250 4,750

2 ($6,000 - $1,000) x 1/4 1,250 2,500 3,500

3 ($6,000 - $1,000) x 1/

4 1,250 3,750 2,250

4 ($6,000 - $1,000) x 1/4 1,250 5,000 1,000

b. Units-of-production: ($6,000 – $1,000) 9,000 = $0.5556 per hour of output

Year Computation Depreciation

Expense

Accumulated

Depreciation

Net

Book Value

At acquisition $6,000

1 $0.5556 x 3,600 hours $2,000 $2,000 4,000

2 $0.5556 x 2,700 hours 1,500 3,500 2,500

3 $0.5556 x 1,800 hours 1,000 4,500 1,500

4 $0.5556 x 900 hours 500 5,000 1,000

c. Double-declining-balance:

Year Computation Depreciation

Expense

Accumulated

Depreciation

Net

Book Value

At acquisition $6,000

1 ($6,000 - $0) x 2/4 $3,000 $3,000 3,000

2 ($6,000 - $3,000) x 2/4 1,500 4,500 1,500

3 ($6,000 - $4,500) x 2/4

4

Req. 2

If the machine is used evenly throughout its life and its efficiency (economic value in use) is expected to decline steadily each period over its life, then straight-line depreciation would be preferable. If the machine is used at a consistent rate but the efficiency is expected to decline faster in the earlier years of its useful life, then an accelerated method would be appropriate [such as, double-declining-balance]. If the machine is used at different rates over its useful life and its efficiency declines with output, then the units-of-production method would be preferable because it would result in a better matching of depreciation expense with revenue earned.

For income tax purposes, accelerated methods may be advantageous, because an earlier tax deduction is preferable to a later tax deduction because of the time value of money. However, the accelerated methods may not satisfy the matching principle.

Req. 1

a. Straight-line:

Year Computation Depreciation

Expense

Accumulated

Depreciation

Net

Book Value

At acquisition $280,000

1 ($280,000 - $30,000) x 1/5 $50,000 $50,000 230,000

2 ($280,000 - $30,000) x 1/5 50,000 100,000 180,000

3 ($280,000 - $30,000) x 1/5 50,000 150,000 130,000

4 ($280,000 - $30,000) x 1/

5 50,000 200,000 80,000

5 ($280,000 - $30,000) x 1/5 50,000 250,000 30,000

b. Units-of-production: ($280,000 – $30,000) 250,000 = $1.00 per unit of output

Year Computation Depreciation

Expense

Accumulated

Depreciation

Net

Book Value

At acquisition $280,000

1 $1.00 x 73,000 units $73,000 $73,000 207,000

2 $1.00 x 62,000 units 62,000 135,000 145,000

3 $1.00 x 30,000 units 30,000 165,000 115,000

4 $1.00 x 43,000 units 43,000 208,000 72,000

5 $1.00 x 42,000 units 42,000 250,000 30,000

c. Double-declining-balance:

Year Computation Depreciation

Expense

Accumulated

Depreciation

Net

Book Value

At acquisition $280,000

1 ($280,000 - 0) x 2/5 $112,000 $112,000 168,000

2 ($280,000 - 112,000) x 2/5 67,200 179,200 100,800

3 ($280,000 - 179,200) x 2/5 40,320 219,520 60,480

4 ($280,000 - 219,520) x 2/

5 24,192 243,712 36,288

5 ($280,000 - 243,712) x 2/5

E8–8. (continued)

Req. 2

If the machine is used evenly throughout its life and its efficiency (economic value in use) is expected to decline steadily each period over its life, then straight-line depreciation would be preferable. If the machine is used at a consistent rate but the efficiency is expected to decline faster in the earlier years of its useful life, then an accelerated method would be appropriate [such as, double-declining-balance]. If the machine is used at different rates over its useful life and its efficiency declines with output, then the units-of-production method would be preferable because it would result in a better matching of depreciation expense with revenue earned.

For income tax purposes, accelerated methods may be advantageous, because an earlier tax deduction is preferable to a later tax deduction because of the time value of money. However, the accelerated methods may not satisfy the matching principle.

E8–9.

Management of Ford Motor Company probably anticipated that the pre-1999 tools would be more productive or efficient in the earlier part of their lives than in the later. Thus, the accelerated method would provide the best matching of expenses with revenues in the same period. In 1999, however, Ford’s management may have recognized a change in the technology of the special tools such that a better matching would occur using the units-of-production method in which the amount of the depreciation expense that would be computed varies by actual production levels each period.

E8–10.

Straight-line depreciation (SL) is a simple method to use and understand. Managers often prefer SL because it results in lower depreciation expense and higher net income in the earlier years of an asset’s life when compared with the accelerated methods. Because SL depreciation results in higher income, it is not desirable to use it for tax reporting purposes with the objective of lowering tax liabilities. By using SL depreciation instead of an accelerated method in the earlier years for tax purposes, a company would have to pay higher taxes. In any case, the tax code specifies that MACRS, an accelerated method, must be used for most tangible depreciable property placed in service after December 31, 1986. It is important to note, however, that, over the entire useful life of an asset, total depreciation expense is the same regardless of the method.

Req. 1

Depreciation Expense Book Value at End of Method of Depreciation Year 1 Year 2 Year 1 Year 2 Straight-line .......................... $15,000 $15,000 $51,000 $36,000

Units-of-production ............... 21,500 22,500 44,500 22,000 Double-declining-balance ..... 33,000 16,500 33,000 16,500 Computations:

Amount to be depreciated: $66,000 – $6,000 = $60,000:

Straight-line: $60,000 ÷ 4 years = $15,000 per year

Units-of-production: $60,000 ÷ 120,000 units = $.50 per unit

Year 1: 43,000 x $.50 = $21,500

Year 2: 45,000 x $.50 = $22,500

Double-declining-balance (Rate: 2 x the straight line rate of 25% (2/4) = 50%):

Year 1: $66,000 x 50% = $33,000

Year 2: ($66,000 – $33,000) x 50% = $16,500

Req. 2

The double-declining balance method would result in the lowest EPS for Year 1 because it produced the highest depreciation expense and therefore the lowest income (from Requirement 1). In Year 2, the units-of-production method would result in the lowest EPS because it produced the highest depreciation expense and therefore the lowest income in that year.

Req. 3

Depreciation is a noncash expense; that is, no cash is paid when depreciation is recognized. Ignoring income tax implications, all methods have the same impact on cash flows in year 1. Assuming a method is applied for tax determination, the straight-line method will result in the lowest expense, highest net income, highest tax liability, and therefore the highest amount of cash outflows in year 1. Companies will select methods for tax purposes that reduce tax obligations.

Req. 4

The machine acquisition would decrease cash provided by investing activities by the purchase cost of $66,000. As a noncash expense, the annual depreciation should have no overall effect on cash provided by operating activities—however, because it is originally subtracted to arrive at net income, an adjustment needs to be made to reverse this effect for cash flows. Hence, $15,000 (the annual straight-line depreciation) must be added back to net income in the operating section of the statement of cash flows.

Req. 1

Disposal of property and equipment:

Cash (+A) (118)

Accumulated depreciation (-XA, +A) (291)

Property and equipment (-A) (318)

Gain on sale of property and equipment (+Gain, +SE) 91 Req. 2

Amount of property and equipment written off as impaired during the year: Beginning balance $25,361

+ Capital expenditures during year 1,947

- Cost of property sold during year (318)

- Impairment loss during year (?)

Ending balance $26,915

Impairment loss = $75

大一会计学基础实习心得体会.doc

大一会计学基础实习心得体会 实习,这是每一位大学生在毕业前夕必须经历的。很多大学都会要求实习生在实习阶段要写实习心得,分享,欢迎阅读! 大一会计学基础实习心得体会一 在我们的会计实习中,由于初初涉及凭证,日记账,总分类账,明细账的书写,因此在书写中就分外的紧张和兴奋,而事情就不如人愿,越是紧张,反而越是会出错。这可能就是心理学中所说的目的颤抖,俗称穿针心理吧,目的性越强就越不能成功。我们对于犯下的错误,非条件反射就用习惯思维来考虑问题,企图用胶带纸演示错误。然而会计是一门讲求真实的学科,最忌讳可疑踪迹。在种种的顾虑之后,我们才想起了用学过的划线更字法,红字更正法来解决问题。这样,在我们的实际工作中,平时学的知识也被这么灵活调用了。往往在自己遇到问题,解决问题过后,总结的经验是最易被人接受和记忆的,我们的知识也就更好地巩固了。使实际联系理论,理论指引实际,两者共同作用,发挥其价值巩固知识,积累经验。 会计本来就是烦琐的工作。在实习期间,我曾觉得整天要对着那枯燥无味的账目和数字而心生烦闷、厌倦,以致于登账登得错漏百出。愈错愈烦,愈烦愈错,这只会导致雪上加霜。反之,只要你用心地做,反而会左右逢源。越做越觉乐趣,越做越起劲。梁启超说过:凡职业都具有趣味的,只要你肯干下去,趣味自然会发生。因此,做账切忌:粗心大意,马虎了事,心浮气躁。做任何事都一样,需要有恒心、细心和毅力,终能到达成功的彼岸! 在本次实习中,指导老师宋浙清老师也十分强调账目真实的重要性,一再提醒我们要仔细认真。使我对会计也有了新的认识,在

会计工作中要学会坚持原则,细心谨慎,不折不扣执行规章制度作为一项准则,认真处理每一笔业务。针对我们年轻人的特点,有健康的身体,青春的活力,容易接受新鲜事物,有开拓创新的潜能,有满腔的热情和朝气蓬勃的心态, 应趁机学习的专业会计知识,有属于自己的会计思考思路。且要加强自身学习,不断提高业务能力,要认真学习《会计法》、《会计基本制度》、《财务管理办法》等规章制度。在工作中要,管好帐、报好表,为上级决策提供真实、准确的决策依据。 此次的实习为我们深入社会,体验专业提供了难得的机会,让我们在实际的社会活动中感受会计,了解在社会中生存所应该具备的各种能力。利用此次难得的机会,我努力工作,严格要求自己,积极向老师请教,认真学习会计理论,学习会计法律,法规等知识,利用空余时间认真学习一些课本内容以外的相关知识,掌握了一些最基本的会计技能。在此实习中,我还深深地意识到了自己的学习得更加努力,理论要学会靠近实际操作,只有扎实掌握知识,才能更好地运用于实际。不断充实自己的会计知识,为以后的工作打下扎实的基础。 大一会计学基础实习心得体会二 第三流程:结账首先详细检查模拟资料中所列的经济事项,是否全部填制记账凭证,并据此记入账簿。有无错记账户、错记金额,如有应及时补正。其次在保证各项经济业务全部准确登记入账的基础上,结出现金日记账、银行存款日记账、总账和各类明细账的本期发生额与期末金额,为编制会计作好充分准备。 最后流程:编制会计报表。首先在左上角填明编制单位、编制时间;其次根据总帐或有关明细帐资料按项目填列;还必须要使资产负债表要保证左方金额合计等于右方金额合计,否则重填;最后还要编制人要签名。

大一会计学基础实习心得体会

大一会计学基础实习心得体会 大一会计学基础实习心得体会 会计实习是做浙江长征机械厂12月份的账。本次实习完成了 (1)建账。 (2)填置记账凭证。 (3)登记现金日记账和银行存款日记账, (4)登记各种明细账。 (5)编制科目汇总表,并登记总账。编制科目汇总表的方法是 根据记账凭证,按相同科目的发生额分别将其借方、贷方加以汇总,定期(实习7天)编制,经试算平衡后,登记总帐。 (6)对帐和结帐并编制试算平衡表。 (7)编制资产负债表和利润表。 掌握会计核算的的基本操作技能: 一、审核原始凭证,对反映每一笔经济业务的各种原始凭证,都能依据现行会计制度的规定和相关经济法规进行认真的审核,对于 合规的与不合规的、完备的和不完备的各种原始凭证能够进行相关 的处理; 二、编制记账凭证,能够依据审核无误的原始凭证或原始凭证汇总表编制收、付、转记账凭证,并能依据审核无误的记账编制汇总 记账凭证; 三、记账,能够依据审核无误的记账凭证及起所附的原始凭证登记现金日记账、银行存款日记账和各种明细账,依据审核无误的记

账凭证或汇总记账凭证或科目汇总表,登记总分类账,并能对账、 进行账项调整、结账与更正错账; 四、编制会计报表,能够依据帐簿资产编制资产负债表及利润表。 明确了实习的目的和目标之后,在宋浙清老师的指导下,结合我们的实际情况,老师带领我们进入了第一流程:设置账簿。所谓设 置账簿,就是首先按照企业会计制度要求,首先设置:总账、现金 日记账、银行存款日记账、资产类、负债和所有者权益类以及损益 类等明细账。其次根据下发的会计模拟资料,仔细阅读、判断本资 料中的经济业务涉及哪些账户,其中:总账账户有哪些,明细账账 户是哪个;而后再根据各账户的性质分出其所属的.账户类别。再次 按照上述分类,将所涉及的全部账户名称,贴口取纸填列到各类账 簿中去,并把资料中所列期初余额,登记在相关账户借、贷方余额 栏内。最后试算平衡,要求全部账户借方余额合计等于全部账户贷 方余额合计;总账借贷方金额要与下设的相关明细账户借贷方余额 合计数相等,试算平衡后方可进行本期业务登记,否则不能进行。 在设置好账簿后,转接第二流程:登记账簿。登记账簿,首先登记必须使用兰黑墨水书写,冲账时可使用红色墨水,但字迹要清楚,不得跳行、空页,对发生的记账错误,采用错账更正法予以更正, 不得随意涂改,挖补等。其次明细账要根据审核后的记账凭证逐笔 序时予以登记;第三总账根据“记账凭证汇总表”,我们做了7天 的登记,登记完毕要与其所属的明细帐户核对相符。 第三流程:结账首先详细检查模拟资料中所列的经济事项,是否全部填制记账凭证,并据此记入账簿。有无错记账户、错记金额, 如有应及时补正。其次在保证各项经济业务全部准确登记入账的基 础上,结出现金日记账、银行存款日记账、总账和各类明细账的本 期发生额与期末金额,为编制会计作好充分准备。 最后流程:编制会计报表。首先在左上角填明编制单位、编制时间;其次根据总帐或有关明细帐资料按项目填列;还必须要使资产 负债表要保证左方金额合计等于右方金额合计,否则重填;最后还 要编制人要签名。

库库尔坎金字塔

地理位置 位于墨西哥大学城以南的库库尔坎(Kukulcan),是玛雅文化前古典期晚期(公元前800年——公元前200年)中部高原文化的重要文化遗址之一,“库库尔坎”的原意是“舞蹈唱歌的地方”,或表示“带有羽毛的蛇神”。 建筑结构 “库库尔坎”金字塔是我们现在看到的早期墨西哥金字塔是一座用土筑成的 九层圆形祭坛,高29米 ,周边各宽55米多,周长250米左右,最高一层建有一座6米高的方形坛庙,库库尔坎金字塔高约30 米,四周环绕91 级台阶,加起来一共364级台阶,再加上塔顶的羽蛇神庙,共有365阶,象征了一年中的365 天。台阶的两侧宽达1米的边墙,北边墙下端,有一个带羽行的大蛇头石刻,蛇头高1.43米,长达1.80米,宽1.07米,蛇嘴里吐出一条大舌头,颇为独特。 这座古老的建筑,在建造之前,经过了精心的几何设计,它所表达出的精确度和玄妙而充满戏剧性的效果,令后人叹为观止:每年春分和秋分两天的日落时分,北面一组台阶的边墙会在阳光照射下形成弯弯曲曲的七段等腰三角形,连同底部雕刻的蛇头,宛若一条巨蛇从塔顶向大地游动,象征着羽蛇神在春分时苏醒,爬出庙宇。每一次,这个幻像持续整整3 小时22 分,分秒不差。这个神秘景观被称为“光影蛇形”。 每当“库库尔坎”金字塔出同蛇影奇观的时候,古代玛雅人就欢聚在一起,高歌起舞,庆祝这位羽毛蛇神的降临。 库库尔坎金字塔,是玛雅人对其掌握的建筑几何知识的绝妙展示,而金字塔旁边的天文台,更是把这种高超的几何和天文知识表现得淋漓尽致。 建造工艺 在没有金属工具、没有大牲畜和轮车的情况下,古代玛雅人却能够开采大量重达数十吨的石头,跋山涉水、一路艰辛地运到目的地,建成一个个雄伟的金字塔。金字塔最高的可达70米,其规模之巨大、施工难度之高,令人吃惊。 古代玛雅的金字塔和古埃及的金字塔在建筑形式上有着明显的不同。埃及的金字塔的塔顶是尖的,而玛雅金字塔却是平顶,塔体呈方形,底大顶小,层层叠叠,塔顶的台上还建有庙宇;在用途上也不一样:埃及金字塔是法老的陵墓,而玛雅的金字塔除个别外,一般是用来祭祀或观察天象的。除金字塔外,玛雅人还兴建了不少功能性强,技艺高的民用建筑,主要有:房屋(包括庙宇、府邸、民居等)、公共设施(球场、广场、集市等)、基础设施(桥梁、大道、码头、堤坝、护墙等)和水利工程(水渠、水库、水井、梯田)等。

基础会计知识点汇总(完整版)

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3 以货币为主要的计量尺度 七会计学学科分类 财务会计:(对外报送会计)管理会计:(对内报送会计) 八会计方法-------实现会计职能的手段。 会计核算方法;会计分析方法;会计检查方法 上述三种方法以会计核算方法为基础,互相联系,形成了会计方法体系。 九会计核算方法 内容: 1、设置会计科目和账户 2、复式记账 3、填制和审核凭证 4、登记账簿 5、成本计算 6、财产清查 7、编制会计报表 会计核算与其它核算的关系 业务核算:业务活动中各种手续及其产生记录 统计核算:业务活动中数据搜集、整理与分析 会计核算:以货币计量业务活动信息 三者关系:PPT 第二章 一会计对象 就是会计核算和监督的客体,即社会再生产过程中的资金运动。 资金:社会再生产过程中各项财产物资的货币表现及货币本身。 资金循环:资金从货币形态开始,经过储备资金,生产资金,成品资金,最后回到货币资金的运动过程。 资金周转:周而复始的资金循环 该过程可以从以下3个方面进行考察:PPT 1、资金进入企业:通过筹资活动(发行股票或债券、借款)取得资金。 2、资金的循环周转:表现为供应、生产、销售过程. 3、资金退出企业:经营过程或资金循环周转完成时, 交纳所得税、分派盈利、偿还借款等形式而退出企业。 二会计要素 概念:指按照交易或事项的经济特征所作的基本分类,分为反映企业财务状况的会计要素和反映企业经营成果的会计要素。 内容:资产,负债,所有者权益,收入,费用,利润

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(完整word版)人美版六年级美术试题

(完整word版)人美版六年级美术试题 亲爱的读者: 本文内容由我和我的同事精心收集整理后编辑发布到文库,发布之前我们对文中内容进行详细的校对,但难免会有错误的地方,如果有错误的地方请您评论区留言,我们予以纠正,如果本文档对您有帮助,请您下载收藏以便随时调用。下面是本文详细内容。 最后最您生活愉快 ~O(∩_∩)O ~

六年级美术试 一、填空。. 1、《哪吒闹海》是一幅__壁_画,作者张仃在这幅画中运用了中国传统壁画表现手法,又借鉴了构图的理念,在色彩、造型等方面都进行了成功的探索。 2、拉斯科洞窟的岩画是人类最早的绘画。 3、法隆寺是世界上最古老的木建筑之一。 4、装饰画偏重表现形式的装饰画偏重表现形式的装饰性,不强调真实光影和透视关系,注重色彩的象征性及整体的和谐,多以夸张、变形、简洁的手法,给人以明快、强烈的艺术美感。 5、农民画家敢于把牛画的艳丽,显示了他们对色彩生活丰富的想象力和对的无限热爱。 6、雕版印刷三大特点:主板线稿多块色板鬃毛刷。 7、我们曾学过纸版画对印版画粉印版画拓印版画等许多版画制作方法。 8、肌理是指由于材料的不同配列、组成和构造而使人得到的触觉质感和质地。手感触感织法性质纹理等说法都可包含在肌理之中。 9、第一部动画片是《一张滑稽面孔的幽默姿态》,第一部有声动画片是《威利号汽船》,第一部彩色动画片《白雪公主,第一部三维动画片是《玩具总动员》。 10、传统民间门神形象中取自《封神演义》的是赵公明和燃灯道人。 11、许多文化遗产是、文字、绘画、建筑、遗址、口传方式记录下来的,非物质文化遗产是不用文字以民间戏曲为主的活态文化,如各民族的文字绘画建筑遗址口传方式民间戏曲舞蹈神话传说节日礼仪刺绣玩具剪纸面花皮影等。 12、抓髻娃娃是我国北方民间剪纸中一个典型的形象,它既象征着性生命

Carsim整车建模参数

Carsim整车建模参数 一车体 空载情况下的车体信息 (1) 簧上质量的质心距前轴的距离mm (2) 簧上质量质心距地面的高度mm (3) 轴距mm (4) 质心的横向偏移量mm (5) 簧载质量kg (6) 对x轴的极惯性矩(lxx)kg-m2 (7) 对y轴的极惯性矩(lyy)kg-m2 (8) 对z轴的极惯性矩(lzz)kg-m2 (9) 对x、y轴的惯性积(lxy)kg-m2 (10) 对x、z轴的惯性积(lxz)kg-m2 (11) 对y、z轴的惯性积(lyz)kg-m2 二空气动力学 (1) 空气动力学参考点X mm (2) 空气动力学参考点Y mm (3) 空气动力学参考点Z mm (4) 迎风面积 m2 1 (5) 空气动力学参考长度 mm (6) 空气密度 kg/m3 (7) CFx(空气动力学系数)与slip angle (行车速度方向与空气流 动方向的夹角)的关系 (8) CFy与slip angle的关系 (9) CFz与slip angle的关系 (10) CMx与slip angle的关系

(11) CMy与slip angle的关系 (12) CMz与slip angle的关系 三传动系 1 最简单的一种 (1) 后轮驱动所占的比值,为1时,后轮驱动;为0时,前轮驱动 (2) 发动机的功率KW 2 前轮驱动或后轮驱动 1)发动机特性 (1) 各个节气门位置下,发动机扭矩(N-m)与发动机转速(rpm) 的 2 关系 (2) 打开节气门的时间迟滞sec (3) 关闭节气门的时间迟滞sec (4) 曲轴的旋转惯量kg-m2 (5) 怠速时发动机的转速rpm 2)离合器特性 a 液力变矩器 (1) 扭矩比(输出比输入)与速度比(输出比输入)的关系 (2) 液力变矩器的参数1/K与速度比(输出比输入)的关系 (3) 输入轴的转动惯量kg-m2 (4) 输出轴的转动惯量kg-m2 b 机械式离合器 (1) 输出的最大扭矩(N-m)与离合器接合程度(0代表完全结合, 1代表完全分离)的关系 (2) 接合时间迟滞sec

人美版六年级美术下册教案

六年级 美术(电子备课) 于颖 目录: 六年级下册: 第1课追寻文明的足迹 第2课探访自然的器官 第3课装饰色彩 第4课装饰画 第5课彩球的设计 第6课城市雕塑 第7课各种材料来制版 第8课装饰柱 第9课精彩的戏曲 第10课戏曲人物 第11课画故事 第12课动画片的今夕 第13课拟人化的动漫形象 第14课留给母校的纪念 第15课我的成长记录 第16课剪纸中的古老记忆 第17课绣在服装上的故事

第18课复制与传播 学情分析: 本学期我教的就是六年级三个班的美术课,随着学生年龄的增长、生理、身心健康的不断发展,学生们对美术的要求有所不同,对美术知识、技能的掌握程度也不同。她们更多地追求现实的、真实的东西或喜欢目前流行的“动漫”,对此进行大量的临摹在绘画技巧上显得成熟,线条也十分流畅,但画风呆板,表现欲下降,缺少童趣。但她们对色彩有辨别能力,把握物体形状的能力很强,乐于动手,对手工制作课充满了极高的热情。对美具有了较高的欣赏能力。 这学期就是她们迈入初中的过渡时期,既要努力响应学生目前的兴趣爱好,又要深入浅出地灌输客观的美术学科理论知识,与初中知识进一步接轨,将平时教给学生的初中知识更加明朗化介绍给学生,使她们从儿童绘画到少年绘画的转型,更重视有欣赏内容与工艺设计教学,即学生的创造能力上的培养,其实就就是对儿童想象力的深化,转变为更理论性含量的创造能力。 知识要点: 该教材贴近学生的心理,符合学生的年龄特点,每课的主题都有美术带来的有趣的惊喜。六年级美术教材一共分为19课。每一课都侧重于“造型·表现”、“设计·应用”、“欣赏·评述”、“综合·探索”四个学习领域中的一个方面,同时也有不少系列的课,教学内容前后联系比较紧密,非常适合学生较深入地做一个专题。并且有些教学内容还设计成了案例学习、问题学习与项目学习,这就要求我们老师应多引导学生进行主动的探究学习,增加学生集体合作的机会。其次本册教材继续体现了人美版教材的可操作性强、贴近生活、关注美术文化的渗透与注重学生学习兴趣的培养等特点。 “造型·表现”:在教学中,让学生运用形、色与肌理等美术语言,选择合适自己的各种工具、材料,记录与表现所见所闻、所感所想的事物,发展美术创作能力,传递自己的思想与情感。 “设计·应用”:运用对比与与谐、对称与均衡、节奏与韵律等组合原理,了解一些简单的创意、设计方法与媒材的加工方法,进行设计与装饰,美化身边的环境。“欣赏·评述”:欣赏认识自然美与美术作品的材料、形式与内容等特征,通过描述、分析与讨论等方式,了解美术表现的多样性,能用一些简单的美术术语,表达自己对美术作品的感受与理解。 “综合·探索”:结合学校与社区的活动,以美术与科学课程与其她课程的知识、技能相结合的方式,进行策划、制作、表演与展示,体会美术与环境及传统文化的关系。 【授课内容】1、追寻文明的足迹 【课时建议】1课时 【教程目标】 知识与技能:知道什么叫文化遗产,能说出7-10处世界文化遗产。能够对世界文化遗产的保护有正确的认识。 过程与方法:通过资料阅读、课上交流等途径,认识了解2处-3处世界文化遗产;能够从文化遗产的历史背景、审美价值、社会影响、经典特征等方面,介绍2-3处世界文化遗产。 情感、态度与价值观:通过本课学习,认识到文化遗产就是人类共同的财富,增强保护文化遗产

CarSim_Simulink

Simulink接口 (1)变量由Simulink导入CarSim(导入变量) 可由Simulink导入到CarSim中的变量可达160多个,主要分为以下 几部分: 控制输入 轮胎/路面输入 轮胎的力和力矩 弹簧及阻尼力 转向系统的角度 传动系的力矩 制动力矩及制动压力 风的输入 任意的力和力矩 我们可以在Simulink中定义变量,也可以在其他软件中定义并导入Simulink模型中,导入的变量将叠加到CarSim内部相应的变量中。

Simulink接口 2)变量由CarSim导入Simulink(导出变量) 导出变量可以应用于用户自定义的Simulink模型,CarSim的导 出变量多达560之多,如车辆的位置、姿态、运动变量等。 CarSim导出变量分类

Simulink接口 下图为CarSim软件所提供的一个CarSim与Simulink联合仿真的例子 简单驾驶员模型

CarSim与Simulink联合仿真 以CarSim中所提供的与Simulink联合仿真的一个例子为例(稍 有修改),来介绍CarSim与Simulink联合仿真的整个过程,例如车型B-class,Hatchback:No ABS 初始车速65km/h 节气门开度0 档位控制闭环四档模式 制动2s后紧急制动 方向盘转角0deg 路面对开路面 仿真时间10s 仿真步长0.001s 说明:选用同一车型的两辆汽车,同样的仿真工况,但其中一辆加入在 Simulink中建立的ABS控制器,相当于一辆汽车带有ABS,而另一辆汽车没有带ABS,方便对比。

CarSim与Simulink联合仿真 (1)双击桌面上CarSim的图标,运行CarSim,这 里选用是的CarSim8.0版本; (2)出现‘选择数据库’对话框,如下图所示,选择好数 据库文件夹后点击‘Continue with the selected database’,若想要不再出现此对话框,可以将左下角 ‘Don't show this window the next time you start’选中;

Carsim学习笔记

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大一会计学基础实习

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