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解释这份文件并回答

Créé le : 20 février 2025

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Question

mfr-s2.pdf

解释这份文件并回答

Réflexion

Identifying file contents

The user's asking to explain the contents of the file "mfr-s2.pdf." Based on the title, it's an accounting exam with five questions related to financial management.

The topics cover adjusting trial balances, preparing profit & loss and financial position statements, calculating depreciation, comparing depreciation methods, and trial balance adjustments for company statements. Looks like an exam-based collection of accounting problems to work through.

I'll need to interact with those specific tasks and provide relevant answers.

Clarifying question approach

The user wants me to explain and answer a file of accounting questions, though there's a bit of ambiguity in their request. It seems they expect a detailed breakdown of each question and answer, likely with explanations too.

The first question involves Ivor Luvacounts' trial balance with an adjustment for rent, with part of payment being for an earlier period. Looks like I need to figure out how much rent is related to the financial year and make an adjustment. I’ll move step-by-step through the solution.

Adjusting rent and electricity expenses

For Ivor's rent, the payment covers only 10 months, but the financial year spans 12 months. So, the rent expense for 10 months is £13,750, leaving an accrual of £2,750 for the months of May and June 2022.

For electricity, the trial balance lists £14,250, but there’s an additional bill covering from May 2022 to July 2022. Since only two months of that period fall within the financial year, we need to adjust the expense to £3,140, ensuring accurate expense reporting for the period.

Adjusting trial balance and preparing statements

For Ivor’s adjustments:

  • Rent: The accrual for unpaid rent (£2,750) increases rent expense to £16,500.
  • Electricity: Based on the new bill, we add an accrual of £3,140, bringing electricity expense to £17,390.
  • Insurance: Adjust the expense to £1,600 and recognize a prepaid asset of £400.

After adjustments, we calculate the profit and loss. The net profit is £60,710. For the balance sheet, equity after adjusting for profit and drawings will be £57,660. These steps will lead to preparing the final financial statements.

Depreciation calculations for Mr Pink

For Mr Pink's assets, here's the breakdown:

  • Land & Buildings: Depreciation charge of £8,000; new NBV: £152,000.
  • Plant & Machinery: Depreciation charge of £4,000; new NBV: £76,000.
  • Motor Vehicles: Depreciation charge of £14,025; new NBV: £79,475.

Total depreciation for the year is £26,025, and the updated NBV in the Statement of Financial Position should reflect the above calculations. This clarifies depreciation for various assets, as requested.

Adjusting for Stephan Propelli Ltd

For Stephan Propelli Ltd:

  • Adjusted Share Capital: +£1,000 ordinary shares, +£1,250 share premium, total share capital: £3,000; share premium: £3,250.
  • Depreciation: Plant & machinery depreciation for the year £16,011; new accumulated depreciation: £96,066.
  • Interest and Tax: Accrued interest £8,000 and corporation tax £24,435.
  • Profit & Loss: Net profit of £70,228.
  • Equity and Liabilities: Total equity £76,478, liabilities £132,435, total: £208,913, which causes a slight discrepancy of £2,250, likely from the share premium adjustment.

Reasoned for 1m 1s

Réponse

下面这份文件是关于“管理财务资源”研讨会的第二次试题，内容共包括五道会计题目，主要考查以下方面：

• 调整试算平衡表及编制报表
– 题目1（Ivor Luvacounts）要求对一份独资经营者的试算平衡表做必要调整（涉及租金、电费和保险的预提或摊销调整），然后编制损益表和财务状况表。

• 折旧计算
– 题目2（Mr Pink）要求根据资产原值、使用年限、残值和适用的折旧方法（直线法或递减余额法）计算当期的折旧额，并更新资产的净值。

• 不同折旧方法的比较与折旧进度表
– 题目3（Winston Smith）要求对同一项资产分别用直线法和递减余额法（57%）编制折旧进度表，计算每期折旧、资产净值以及各期末的折旧费用。

• 有限公司财务报表的调整与编制
– 题目4（Stephan Propelli Ltd）涉及上市前后股本变动、应计利息、当期折旧（针对厂房设备）以及应计税项的调整，要求编制当期损益表和财务状况表。

• 制造型企业报表调整及编制
– 题目5（Brough & Brough Ltd）要求对试算平衡表进行调整，涉及预付费用、折旧计提（不同资产采用不同的使用年限及折旧率）、应计利息、应计税项以及分红提议，最后编制当期的损益表和财务状况表。

以下为各题的详细解题思路与答案示例。
（注：下面给出的数字计算基于试题信息，答案中各项调整及报表格式可能因报表编制习惯略有差异。）

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题目1：Ivor Luvacounts

【情景说明】
Ivor 是一位位于 Camden Town 的独资锁匠。原始试算平衡表中各账户金额给出，同时附有三项补充资料：

  1. 租金：原试算表中记载租金 £13,750，但这笔租金仅覆盖 2021年7月1日至2022年4月30日（10个月），而实际租赁为整年，因此还欠 2022年5–6月租金。
  2. 电费：收到 2022年7月31日的一笔季度电费 £4,710（涵盖5–7月），而财年只需反映5、6月两个月费用，即 2/3×£4,710 = £3,140。
  3. 保险：保险费 £2,000 实际保障期为 2021年7月1日至2022年9月30日（15个月），故本财年应摊销 12/15×£2,000 = £1,600，其余 £400 为预付保险。

【调整分录及试算】

  • 租金：原记 £13,750 已支付（涵盖10个月），缺少2个月租金。
    – 月租 = £13,750 ÷ 10 = £1,375
    – 应计租金 = 2 × £1,375 = £2,750
    → 调整后租金费用 = £13,750 + £2,750 = £16,500
  • 电费：应计 5–6月电费 = £3,140（作为费用外加应计负债）
    → 调整后电费 = £14,250 + £3,140 = £17,390
  • 保险：原记 £2,000，但本年应摊费用仅为 £1,600，多记的 £400 则作为预付保险处理。

【报表编制示例】

(a) 调整后试算平衡表

  • 借方：
    – Debtors: £22,650
    – Cost of Sales: £144,000
    – Drawings: £32,100
    – Inventory: £36,000
    – Motor Vehicles: £21,000
    – Electricity: £17,390
    – Sundry Expenses: £3,000
    – Rent: £16,500
    – Insurance (费用部分): £1,600
    – Cash at Bank: £4,500
    – （另加预付保险资产：£400）
  • 贷方：
    – Equity Capital: £29,050
    – Trade Creditors: £21,000
    – Sales: £243,200
    – （另加应计租金负债：£2,750，及应计电费负债：£3,140）

(b) 损益表（2022年6月30日止）

  • 营业收入：Sales = £243,200
  • 减：销售成本：£144,000
    → 毛利 = £99,200
  • 减：期间费用
    – Electricity: £17,390
    – Sundry Expenses: £3,000
    – Rent: £16,500
    – Insurance: £1,600
    → 费用合计 = £38,490
  • 净利润 = £99,200 − £38,490 = £60,710

(c) 财务状况表（截至2022年6月30日）

  • 资产
    – 流动资产：Debtors £22,650；Inventory £36,000；Cash at Bank £4,500；预付保险 £400
    – 非流动资产：Motor Vehicles £21,000
    → 总资产 = £22,650+£36,000+£21,000+£4,500+£400 = £84,550
  • 负债
    – 流动负债：Trade Creditors £21,000；应计租金 £2,750；应计电费 £3,140
    → 总负债 = £26,890
  • 所有者权益
    – 初始资本 £29,050，加上本年净利润 £60,710，再减去 Drawings £32,100
    → 期末权益 = £29,050 + £60,710 − £32,100 = £57,660
  • 核对：资产 £84,550 = 负债 £26,890 + 权益 £57,660

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题目2：Mr Pink 的折旧计算

【资产明细及方法】

  • Land & Buildings：成本 £400,000，按直线法50年折旧（2%/年）。
    – 当年折旧 = 400,000 × 2% = £8,000
    – 新累计折旧 = 240,000 + 8,000 = £248,000
    – 期末净值 = 400,000 − 248,000 = £152,000

  • Plant & Machinery：购于 2021年4月1，成本 £80,000，使用期17年，残值 £12,000，直线法。
    – 年折旧 = (80,000 − 12,000) ÷ 17 = 68,000 ÷ 17 = £4,000
    – 期末净值 = 80,000 − 4,000 = £76,000

  • Motor Vehicles：成本 £110,000，原累计折旧 £16,500，采用递减余额法15%。
    – 当期折旧 = 15% × (110,000 − 16,500) = 15% × £93,500 = £14,025
    – 期末净值 = 93,500 − 14,025 = £79,475

【汇总】

  • 当期总折旧费用 = 8,000 + 4,000 + 14,025 = £26,025
  • 各资产期末净值分别为：
    – Land & Buildings: £152,000
    – Plant & Machinery: £76,000
    – Motor Vehicles: £79,475

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题目3：Winston Smith 的折旧进度表

【基本资料】

  • 购置成本：£26,000，购于 2021年2月1
  • 预计使用年限：3年，预计残值：£2,000

【(a) 计算2022年2月1止年度折旧及期末净值】

  1. 直线法
    – 年折旧额 = (26,000 − 2,000) ÷ 3 = 24,000 ÷ 3 = £8,000
    – 2022年2月1时净值 = 26,000 − 8,000 = £18,000

  2. 递减余额法（57%）
    – 第一年折旧 = 26,000 × 57% = £14,820
    – 期末净值 = 26,000 − 14,820 = £11,180

【(b) 2023年2月1时的资产净值】

  1. 直线法
    – 经过两年折旧：净值 = 26,000 − 2×8,000 = £10,000

  2. 递减余额法
    – 第二年折旧 = 57% × 11,180 ≈ £6,372
    – 期末净值 = 11,180 − 6,372 ≈ £4,808

【(c) 2024年2月1止期间的折旧费用】

  1. 直线法
    – 第三年折旧 = 固定为 £8,000
  2. 递减余额法
    – 第三年折旧 = 57% × (2023年净值约£4,808) ≈ £2,740

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题目4：Stephan Propelli Ltd

【试算平衡表（截至2023年6月30日）主要数据】

  • 现金 £2,729；Turnover £500,674；COS £174,000；Selling & Distribution Exp. £146,838；Admin Exp. £61,162
  • Land & Buildings: £193,260；Plant & Machinery: £106,740，及其累计折旧（2022年6月30日）：£80,055
  • 股本及溢价：Ordinary Share Capital £2,000；Share Premium £2,000；8% Debenture £100,000

【主要调整事项】
a) 股本发行：2022年7月5日，发行1,000股（£1面值）于每股£2.25
– 新增股本 = £1,000；新增股溢价 = 1,000 × (2.25 − 1) = £1,250

b) 应计利息：8% Debenture 年利息 = 100,000 × 8% = £8,000（未入账，需计提）

c) 厂房设备折旧：Plant & Machinery 当期折旧 = 15% × £106,740 = £16,011
– 更新累计折旧：80,055 + 16,011 = £96,066

d) 公司税：应计税款 = £24,435

【编制报表示例】

(a) 损益表（截至2023年6月30日）

  • Turnover：£500,674
  • 减：COS：£174,000
    → 毛利 = £326,674
  • 期间费用：
    – Selling & Distribution Exp.: £146,838
    – Admin Exp.: £61,162
    – 折旧（厂房设备）：£16,011
    – 利息费用（Debenture）：£8,000
    – 公司税：£24,435
    → 费用合计 = £256,446
  • 净利润 = £326,674 − £256,446 = £70,228

(b) 财务状况表

  • 非流动资产
    – Land & Buildings: £193,260
    – Plant & Machinery净值: 106,740 − 96,066 = £10,674
    → 合计 = £203,934

  • 流动资产
    – 原现金: £2,729，加上股本发行收到的款项（1,000×2.25 = £2,250），调整后现金 = £4,979

  • 资产总计 = £203,934 + £4,979 = £208,913

  • 负债
    – 非流动负债：8% Debenture = £100,000
    – 流动负债：应计利息 £8,000；公司税 £24,435
    → 总负债 = £100,000 + £8,000 + £24,435 = £132,435

  • 股东权益
    – Ordinary Share Capital：原 £2,000 + 新增 £1,000 = £3,000
    – Share Premium：原 £2,000 + 新增 £1,250 = £3,250
    – 保留盈余（本年净利润）：£70,228
    → 总权益 = 3,000 + 3,250 + 70,228 = £76,478

  • 核对：负债 + 权益 = £132,435 + £76,478 = £208,913

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题目5：Brough & Brough Ltd

【试算平衡表主要数据】

  • 销售额（Turnover）：£70,200；销售成本（COS）：£24,950
  • 各项费用：Selling Exp. £25,444；Admin Exp. £6,450；Distribution Exp. £2,000；Interest Charges £500；坏账损失 £250
  • 固定资产：Land & Buildings：£35,050（累计折旧 £1,402）；Plant & Machinery：£18,500（累计折旧 £11,800）
  • 流动资产：Debtors £5,000；Inventory £4,000；Cash at Bank £12,540
  • 股东权益：Ordinary Share Capital £20,000；Revaluation Reserve £2,000；Profit & Loss Reserve £15,952
  • 负债：Trade Creditors £3,330；10% Debenture £10,000

【主要调整事项】
a) 管理费用调整：Admin Exp. 中有£120未用，需将其从费用中剔除，同时计入预付费用。
b) 折旧计提
– Land & Buildings：折旧率 2% → 当期折旧 = 35,050 × 2% = £701；新累计折旧 = 1,402 + 701 = £2,103
– Plant & Machinery：折旧率 10% → 当期折旧 = 18,500 × 10% = £1,850；新累计折旧 = 11,800 + 1,850 = £13,650 c) 应计利息：Debenture利息 £500应计（补计利息费用及负债）。
d) 分红提议：董事会提议按面值10%派发股息，但尚未批准，不作调整。
e) 公司税：应计税款 £2,485（需计入费用及负债）。

【报表编制示例】

(a) 损益表（截至2023年6月30日）

  • 营业收入：Turnover = £70,200
  • 减：销售成本：£24,950
    → 毛利 = £45,250
  • 期间费用：
    – Selling Exp. = £25,444
    – Admin Exp.（调整后） = 6,450 − 120 = £6,330
    – Distribution Exp. = £2,000
    – 坏账损失 = £250
    – 折旧合计 = 701 + 1,850 = £2,551
    – Interest Charges：原 £500 + 应计 £500 = £1,000
    – 公司税 = £2,485
    → 费用总计 = 25,444 + 6,330 + 2,000 + 250 + 2,551 + 1,000 + 2,485 = £40,060
  • 净利润 = 45,250 − 40,060 = £5,190

(b) 财务状况表

  1. 非流动资产
    – Land & Buildings：成本 £35,050，累计折旧后净值 = 35,050 − 2,103 = £32,947
    – Plant & Machinery：成本 £18,500，累计折旧后净值 = 18,500 − 13,650 = £4,850
    → 合计非流动资产 = 32,947 + 4,850 = £37,797

  2. 流动资产
    – Debtors: £5,000
    – Inventory: £4,000
    – Cash at Bank: £12,540
    – 预付费用（管理费用预付）: £120
    → 合计流动资产 = 5,000 + 4,000 + 12,540 + 120 = £21,660
    → 资产总计 = 37,797 + 21,660 = £59,457

  3. 负债
    – 流动负债：
    • Trade Creditors: £3,330
    • 应计利息（Debenture利息）: £500
    • 公司税应付款: £2,485
    → 流动负债合计 = 3,330 + 500 + 2,485 = £6,315
    – 非流动负债：10% Debenture = £10,000
    → 负债总计 = 6,315 + 10,000 = £16,315

  4. 股东权益
    – Ordinary Share Capital: £20,000
    – Revaluation Reserve: £2,000
    – Profit & Loss Reserve: 原 £15,952 加上本年净利润 £5,190 = £21,142
    → 股东权益合计 = 20,000 + 2,000 + 21,142 = £43,142

  • 核对：负债与权益合计 = 16,315 + 43,142 = £59,457

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【总结】

这份文件通过五道题目全面考查了会计处理中的调整分录、损益表和财务状况表的编制、以及不同折旧方法的计算。各题要求考生能够根据试算平衡表中的数字及补充说明，做出正确的调整，并编制出符合会计准则的报表。

以上解答中的各项数字和报表格式均为示例答案，实际考试中可能要求列示详细的分录和计算过程，但基本思路和结果如上所述。

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