36. Use the given information of XT Company and
prepare the income and balance sheet of the
enterprise.
Balance sheet
Assets Liabilities & Capital
cash 400 shot-term loan 200
Accounts receivable 500 accounts payable 400
inventory* 800 accrued salaries payable100
fixed assets 2000 taxes payable 300
less:depreciation 300 long-term debts 500
paid-in capital 1400
retained earnings 500
total assets 3400 total liabilities&capital 3400
*inventory is only material, no finish product&work-in product第三讲 会计循环
37. Current period operating transaction as fallow:
1.Purchased raw material $600, owed the money.
2 Requisition of material for manufacturing $1200
3.Salaries accrued $150 and recorded depreciation $100
4.Finished products $1000 entered warehouse.
5.Sold goods $1200,receipted cash$600, recorded the remainder in accounts receivable.
6.Transferred the cost of goods soles $800
7.Paid the accounts payable of last period $200
第三讲 会计循环
38. 8.Returned shot-term loan of the bank $100
9.Selling taxes accrued $100.
10.Paid salaries payable $200
11.Got a long-term debts $500 from the bank .
12.Paid selling expenses$60 and administration expenses $40.
13.Purchased a equipment $500,paid cash.
14.Received accounts receivable $500
15.Income tax $50 of this period accrued.
16.Paid various of tax of this period amount $400.第三讲 会计循环
39. 1.material 600
accounts payable 600
2. production cost 1200
material 1200
3. production cost 250
accrual salaries 150
accumulate depreciation 100
4.finished products 1000
production cost 1000
5.accounts receivable 600
cash 600
sales revenues 1200
6.cost of sales 800
finished products 800
7.accounts payable 200
cash 200
8.shot-term loan 100
cash 100
general accounting transaction
103. 10、短期筹资的优缺点
优点: A 筹资速动快,容易取得
B 直接筹资,筹资弹性较大
C 筹资成本较低
缺点: A 财务风险高
B 筹资规模小
C 周转期短,资金压力大第八讲 长、短期资金筹集分析
104. 1、资金(资本)成本概念
资金成本是指为筹集和使用资金而承担的代价。资金成本不但是一个实际成本的概念,更是一个机会成本的概念。
2、资金成本的构成
A 资金筹集成本:是指筹资过程中所发生的各项费用,如发行手续费、评估费等
B 资金使用成本:是指使用资金二承担的费用,如股利、利息和租金等。第九讲 资金成本
105. 3、资金成本的基本公式
资金成本率:
资金使用成本
筹资额-资金筹集成本
说明:A 年成本率
B 成本构成的性质
C 先付和后付年金
D 筹资初期和后期的成本第九讲 资金成本
106. 3、资金成本的基本公式
资金成本率:
资金使用成本
筹资额-资金筹集成本
说明:A 年成本率
B 成本构成的性质
C 先付和后付年金
D 筹资初期和后期的成本第九讲 资金成本
107. C 融资租赁筹资成本率:
(年租金额+年利息+手续费)×(1-所得税率)
融资租赁总额÷2
D 应付帐款筹资成本率:
现金折扣率 360天
1-现金折扣率 信用期-折扣期
第九讲 资金成本