相关例题

🧠 模板 B — 整期综合题（含分录、T 账户、调整与报表）

Problem Statement — Evergreen Service Solutions (June 2025) On June 1, 2025, several investors incorporated Evergreen Service Solutions, Inc. (ESS). All beginning account balances are zero. During June, the following events occurred; record month-end adjustments on June 30. All amounts are in dollars ($). Prepare, in order: (1) general journal, (2) T-accounts (unadjusted), (3) adjusting entries, (4) Income Statement (June 2025), (5) Statement of Retained Earnings, (6) Classified Balance Sheet (June 30, 2025), (7) Statement of Cash Flows (direct method; disclose noncash items if any). Ignore income taxes.

Transactions (June 2025) (a) Issued common stock for $40,000cash\ast \ast .(b)Purchaseda\ast \ast deliverytruck\ast \ast for\ast \ast$24,000, paying $4,000cash\ast \ast andsigninga\ast \ast 3-year,interest-bearingnotepayable\ast \ast fortheremaining\ast \ast$20,000 (annual interest rate 6%). (c) Paid $1,200cash\ast \ast fora\ast \ast one-yearinsurancepolicy\ast \ast ,effectiveJune1.(d)Performedservicesforcustomerson\ast \ast account\ast \ast andbilled\ast \ast$8,000. (e) Collected $4,500cash\ast \ast fromcustomerspreviouslybilledin(d).(f)Paid\ast \ast wagesof$2,300 cash during June. (g) Purchased office equipment for $3,600cash\ast \ast .(h)Declaredandpaid\ast \ast cashdividendsof$1,000 to stockholders.

Month-End Adjusting Data (June 30, 2025)

1. Depreciation policy: straight-line, full month in month of acquisition, no residual value. • Delivery truck from (b): cost $24,000\ast \ast ,\ast \ast 5years(60months)\ast \ast .•Officeequipmentfrom(g):cost\ast \ast$3,600, 3 years (36 months).
2. The $20,000 note payable in (b) bears 6% annual interest; accrue one month of interest for June.
3. At June 30, one month of the insurance policy in (c) has expired; record insurance expense for June.
4. Accrue wages payable of $400 for work performed in late June but not yet paid.

Required Deliverables • Journalize transactions (a)–(h) chronologically. • Post T-accounts (unadjusted) for: Cash, Accounts Receivable, Prepaid Insurance, Truck, Office Equipment, Notes Payable, Common Stock, Wages Expense, Dividends, Service Revenue (add accounts if needed). • Prepare adjusting journal entries (AJEs) and post to: Accumulated Depreciation—Truck, Accumulated Depreciation—Office Equipment, Wages Payable, Interest Payable, and related expense accounts. • Prepare the Income Statement (June 2025) and Statement of Retained Earnings (June 2025) (beginning Retained Earnings = 0). • Prepare the Classified Balance Sheet (June 30, 2025) (current vs. noncurrent). • Prepare the Statement of Cash Flows (direct method) for June 2025, and ensure net change in cash reconciles with the balance sheet.

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📖 点击查看翻译

题干——常青服务解决公司（2025 年 6 月） 2025 年 6 月 1 日，数位投资者成立 Evergreen Service Solutions, Inc.（ESS）。各账户期初余额均为 0。6 月内发生以下经济业务，并于 6 月 30 日 进行月末调整。所有金额单位为 美元 ($)。请按顺序编制：①日记账（general journal），②T 型账户（未调整），③调整分录（adjusting entries），④收益表（2025 年 6 月），⑤留存收益表，⑥分类资产负债表（2025/6/30），⑦现金流量表（直接法；如有非现金项目需文字披露）。 忽略所得税。

本月交易（2025 年 6 月）

• (a) 发行 普通股，收到 $40,000 现金。
• (b) 购入一辆 送货卡车（delivery truck），成本 $24,000\ast \ast ，支付\ast \ast$4,000 现金，余款 $20,000 签订 3 年期计息应付票据，年利率 6%。
• (c) 支付 $1,200 现金 购买 一年期保险，自 6 月 1 日起生效。
• (d) 向客户提供服务并 赊销，开具账单 $8,000。
• (e) 从 (d) 中的赊销客户处 收回现金 $4,500。
• (f) 以 现金 $2,300 支付本月 工资。
• (g) 以 现金 $3,600 购入 办公设备（office equipment）。
• (h) 宣告并支付 现金股利 $1,000 给股东。

月末调整资料（2025/6/30）

1）折旧政策：直线法、购置当月计整月折旧、无残值。   - (b) 卡车成本 $24,000\ast \ast ，\ast \ast 使用年限5年（60个月）\ast \ast ；-(g)办公设备成本\ast \ast$3,600，使用年限 3 年（36 个月）。 2）(b) 中 $20,000\ast \ast 应付票据年利率\ast \ast 63）(c)的一年期保险至6月30日已使用\ast \ast 1个月\ast \ast ，需计入本月\ast \ast 保险费用\ast \ast ，其余确认为\ast \ast 预付保险\ast \ast 。4）6月底尚有\ast \ast$400 工资已发生未支付，需计提 应付工资。

提交要求

• 按时间顺序为 (a)–(h) 编制日记账分录。
• 过入未调整 T 型账户：Cash、Accounts Receivable、Prepaid Insurance、Truck、Office Equipment、Notes Payable、Common Stock、Wages Expense、Dividends、Service Revenue（必要时增设）。
• 根据调整资料编制 调整分录（AJEs），并过入 Accumulated Depreciation—Truck、Accumulated Depreciation—Office Equipment、Wages Payable、Interest Payable 及相关费用科目。
• 编制 收益表（2025 年 6 月） 与 留存收益表（2025 年 6 月）（期初留存收益 = 0）。
• 编制 分类资产负债表（2025/6/30）（区分流动/非流动）。
• 编制 现金流量表（直接法），并确保本期现金净变动与资产负债表中的期末现金余额一致。

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📖 点击查看答案

Accounting Equation Summary — Net Effects (from zero balances, in $)

Assets	Liabilities	Equity
+32,400.00 Cash	+20,000.00 Notes payable	+40,000.00 Common stock
+3,500.00 Accounts receivable	+400.00 Wages payable	+3,600.00 Retained earnings
+1,100.00 Prepaid insurance	+100.00 Interest payable
+24,000.00 Truck
−400.00 Accumulated depreciation—Truck
+3,600.00 Office equipment
−100.00 Accumulated depreciation—Office equip
Net +64,100.00	+20,500.00	+43,600.00

（资产 = 64,100；负债 = 20,500；所有者权益 = 43,600，等式平衡。）

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📝 点击查看解析

（按顺序：日记账 → 未调整 T 账户 → 调整分录 → 收益表 → 留存收益表 → 资产负债表 → 现金流量表）

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1 Journal Entries（日记账分录）

(a) Issue common stock for cash 公司收到股东投入现金，换取普通股，增加资产与所有者权益。

(a)
Cash	40,000
Common Stock		40,000

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(b) Purchase delivery truck (cash + note payable) 购入卡车（固定资产），部分用现金支付，其余通过签发长期应付票据融资：

• 卡车记入 Truck（资产增加）；
• 现金减少；
• Notes Payable 增加，属于长期负债。

(b)
Truck	24,000
Cash		4,000
Notes Payable		20,000

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(c) Pay one-year insurance in advance 一次性支付一年保险费，尚未发生的部分作为预付资产：

(c)
Prepaid Insurance	1,200
Cash		1,200

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(d) Provide services on account 已经提供服务但尚未收款，产生应收账款与服务收入：

(d)
Accounts Receivable	8,000
Service Revenue		8,000

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(e) Collect cash from customers on account 收回应收账款，资产在“应收”与“现金”之间转换，总资产不变：

(e)
Cash	4,500
Accounts Receivable		4,500

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(f) Pay wages in cash 本期支付工资，记为费用，减少现金：

(f)
Wages Expense	2,300
Cash		2,300

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(g) Purchase office equipment for cash 购买办公设备，资产类型由现金转为固定资产：

(g)
Office Equipment	3,600
Cash		3,600

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(h) Declare and pay cash dividends 现金股利属于向股东分配利润，减少股东权益与现金，但不计入费用：

(h)
Dividends	1,000
Cash		1,000

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2 T-Accounts (Unadjusted) — 未调整 T 型账户

下面 T 账户以 6 月 30 日“未调整”余额为止，仅反映 (a)–(h) 的影响（单位：$）。

Cash (A)

Dr	Cr
(a) 40,000	(b) 4,000
(e) 4,500	(c) 1,200
	(f) 2,300
	(g) 3,600
	(h) 1,000
End 32,400

Accounts Receivable (A)

Dr	Cr
(d) 8,000	(e) 4,500
End 3,500

Prepaid Insurance (A)

Dr	Cr
(c) 1,200
End 1,200

Truck (A)

Dr	Cr
(b) 24,000
End 24,000

Office Equipment (A)

Dr	Cr
(g) 3,600
End 3,600

Notes Payable (L)

Dr	Cr
	(b) 20,000
	End 20,000

Common Stock (SE)

Dr	Cr
	(a) 40,000
	End 40,000

Service Revenue (R)

Dr	Cr
	(d) 8,000
	End 8,000

Wages Expense (E)

Dr	Cr
(f) 2,300
End 2,300

Dividends (Distribution)

Dr	Cr
(h) 1,000
End 1,000

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3 Adjusting Entries (AJEs) — 调整分录

月末根据权责发生制与配比原则进行调整（单位：$）。

(A1) Depreciation — Truck Truck 成本 24,000，使用年限 5 年（60 个月），每月折旧：24,000 ÷ 60 = 400。

A1
Depreciation Expense - Truck	400
Accumulated Depreciation - Truck		400

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(A2) Depreciation — Office Equipment Office Equipment 成本 3,600，使用年限 3 年（36 个月），每月折旧：3,600 ÷ 36 = 100。

A2
Depreciation Expense - Office Equipment	100
Accumulated Depreciation - Office Equipment		100

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(A3) Insurance Expense for June 一年期保险总额 1,200，每月费用：1,200 ÷ 12 = 100。 6 月已使用 1 个月，需确认本期保险费用，减少预付保险：

A3
Insurance Expense	100
Prepaid Insurance		100

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(A4) Accrued Wages 期末尚有工资 $400 已发生未支付，应确认为应付工资（负债）并计入本期费用：

A4
Wages Expense	400
Wages Payable		400

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(A5) Accrued Interest on Note Payable Notes Payable = 20,000；年利率 6%；6 月利息：20,000 × 6% × 1/12 = 100。

A5
Interest Expense	100
Interest Payable		100

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Adjusted Balances（调整后关键账户余额）

调整后主要账户（符号：资产/费用为借方余额，负债/权益/收入为贷方余额）：

• Cash：32,400

• Accounts Receivable：3,500

• Prepaid Insurance：1,100 (1,200 − 100)

• Truck：24,000；Accumulated Depreciation—Truck：400

• Office Equipment：3,600；Accumulated Depreciation—Office Equipment：100

• Notes Payable：20,000

• Wages Payable：400

• Interest Payable：100

• Common Stock：40,000

• Service Revenue：8,000

• Expenses：

  • Wages Expense：2,700 (2,300 + 400)
  • Depreciation Expense - Truck：400
  • Depreciation Expense - Office Equipment：100
  • Insurance Expense：100
  • Interest Expense：100

• Dividends：1,000

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4 Income Statement — June 2025（收益表）

Evergreen Service Solutions, Inc. Income Statement For the Month Ended June 30, 2025 (in $)

Service revenue	8,000
Expenses:
Wages expense	2,700
Depreciation expense - Truck	400
Depreciation expense - Office equipment	100
Insurance expense	100
Interest expense	100
Total expenses	3,400
Net income	4,600

解释：

• 收入仅来自本月已完成的服务（8,000）；
• 各项费用按照“配比原则”和“权责发生制”计入当期；
• 本期 净收益 = 8,000 − 3,400 = 4,600，将转入留存收益。

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5 Statement of Retained Earnings（留存收益表）

Evergreen Service Solutions, Inc. Statement of Retained Earnings For the Month Ended June 30, 2025 (in $)

Retained earnings, June 1, 2025	0
Add: Net income for June	4,600
Less: Dividends	(1,000)
Retained earnings, June 30, 2025	3,600

解释：

• 期初留存收益为 0（新公司）；
• 本月盈利 4,600 全部先计入留存收益；
• 再减去发放给股东的现金股利 1,000；
• 期末留存收益 RE = 3,600，体现未分配利润。

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6 Classified Balance Sheet — June 30, 2025（分类资产负债表）

Evergreen Service Solutions, Inc. Classified Balance Sheet June 30, 2025 (in $)

Assets		Liabilities and Stockholders’ Equity
Current assets		Current liabilities
Cash	32,400	Wages payable	400
Accounts receivable	3,500	Interest payable	100
Prepaid insurance	1,100	Total current liabilities	500
Total current assets	37,000	Noncurrent liabilities
		Notes payable (3-year)	20,000
		Total liabilities	20,500
Noncurrent assets		Stockholders’ equity
Truck	24,000	Common stock	40,000
Less: Accumulated depreciation—Truck	(400)	Retained earnings	3,600
Truck, net	23,600	Total stockholders’ equity	43,600
Office equipment	3,600
Less: Accumulated depreciation—Office equipment	(100)
Office equipment, net	3,500
Total noncurrent assets	27,100
Total assets	64,100	Total liabilities and equity	64,100

核对：

• 资产总额 64,100；
• 负债 20,500 + 权益 43,600 = 64,100；
• 与前面的“等式影响表”保持完全一致，说明账项平衡。

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7 Statement of Cash Flows — Direct Method（现金流量表，直接法）

Evergreen Service Solutions, Inc. Statement of Cash Flows (Direct Method) For the Month Ended June 30, 2025 (in $)

Cash flows from operating activities

• Cash received from customers: 4,500
• Cash paid for wages: (2,300)
• Cash paid for insurance: (1,200) Net cash provided by operating activities: 1,000

Cash flows from investing activities

• Cash paid for truck (down payment): (4,000)
• Cash paid for office equipment: (3,600) Net cash used in investing activities: (7,600)

Cash flows from financing activities

• Cash received from issuing common stock: 40,000
• Cash paid for dividends: (1,000) Net cash provided by financing activities: 39,000

Net increase in cash during June: 1,000 − 7,600 + 39,000 = 32,400

Beginning cash balance (June 1) = 0 Ending cash balance (June 30) = 32,400（与资产负债表中的 Cash 一致）

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总结（中文小结）

• 本题考察了：股权融资、固定资产购置与折旧、预付费用与配比、应计费用（应付工资、应付利息）、服务收入的权责确认、股利分配、三大报表以及现金流量表（直接法） 的综合应用。

• 关键逻辑：

  1. 交易阶段：正确识别资产、负债、所有者权益、收入与费用的增减方向；

  2. 调整阶段：使用直线法计提折旧；将一部分预付保险转为本期费用；将未付工资和未付利息确认为负债并计入费用；

  3. 报表阶段：

     • 收益表得到 净收益 4,600；
     • 留存收益表将净收益减去股利，得到期末 RE = 3,600；
     • 资产负债表实现 资产 = 负债 + 权益 的平衡；
     • 现金流量表用 直接法 分别列示经营、投资、筹资活动，对应现金净增加 32,400，与期末现金余额相符。

• 通过完整链条“分录 → T 账户 → 调整 → 三大报表 → 现金流量表”，可以清晰理解每一笔业务如何从原始交易一路影响到最终报表。

🧠 模板 B — 整期综合题（含分录、T 账户、调整与报表）

Problem Statement — Canyon Mining & Services (March 2026) On March 1, 2026, investors incorporated Canyon Mining & Services, Inc. (CMS). All beginning account balances are zero. During March, the following events occurred; record month-end adjustments on March 31 related to natural resources, depletion and accruals. Then prepare, in order: (1) general journal, (2) T-accounts (unadjusted), (3) adjusting entries, (4) Income Statement (March 2026), (5) Statement of Retained Earnings, (6) Classified Balance Sheet (Mar. 31, 2026), (7) Statement of Cash Flows (direct method; disclose noncash investing/financing). Ignore income taxes.

Transactions

(a) Issued common stock for $120,000cash\ast \ast .(b)Purchaseda\ast \ast mineralproperty(naturalresource)\ast \ast for\ast \ast$80,000 cash. (c) Paid $20,000cash\ast \ast of\ast \ast explorationcosts\ast \ast ,whicharecapitalizedaspartofthemineralproperty.(d)Recordeda\ast \ast legalobligationtorestorethesiteinthefuture(restorationcosts)\ast \ast withapresentvalueof\ast \ast$10,000, increasing the Mineral Property asset and recognizing a long-term Asset Retirement Obligation. (e) Purchased mining equipment for $36,000cash\ast \ast ;theequipmenthasa\ast \ast 6-year(72-month)life\ast \ast ,\ast \ast noresidualvalue\ast \ast ,andisdepreciatedusingthe\ast \ast straight-linemethod\ast \ast ;assumea\ast \ast fullmonthofdepreciation\ast \ast inMarch.(f)Extracted\ast \ast 8,000tonsofore\ast \ast duringMarchand\ast \ast soldallofitfor$96,000 cash. The cost of the resource will be recognized through depletion at month-end. (g) Paid wages of $18,000cash\ast \ast duringMarch.(h)Paid\ast \ast otheroperatingexpensesof$6,000 cash. (i) Declared and paid cash dividends of $4,000.

Month-End Adjusting Data (Mar. 31, 2026)

1. The mineral property is a natural resource with an estimated total of 55,000 tons of ore.

   • Depletable cost includes: purchase price, exploration costs, and the present value of restoration costs.
   • Depletable base = $80,000+$20,000 + $10,000=$110,000.
   • Per-unit depletion rate = $110,000÷55,000tons=\ast \ast$2 per ton**.
   • During March, 8,000 tons were extracted and all were sold → Depletion Expense for March = 8,000 × $2=$16,000.

2. Mining equipment in (e) is depreciated on a straight-line basis over 6 years (72 months), no residual value, full month in month of acquisition.

   • Monthly depreciation = $36,000÷72=\ast \ast$500**.

3. At month-end, additional wages of $2,500 have been incurred but not yet paid; record Wages Payable.

4. At month-end, utilities expense of $1,200 has been incurred but will be paid in April; record Utilities Payable.

5. Ignore the time value of money for the Asset Retirement Obligation in March (no interest accretion is recorded this month).

Required Deliverables

• Journalize transactions (a)–(i) chronologically; identify how each event affects assets, liabilities, and equity. • Post T-accounts (unadjusted) for: Cash, Mineral Property, Equipment, Asset Retirement Obligation, Mining Revenue, Wages Expense, Other Operating Expense, Dividends (add accounts as needed). • Prepare adjusting journal entries (AJEs) for depletion, depreciation, accrued wages, and accrued utilities; post to Accumulated Depletion—Mineral Property, Accumulated Depreciation—Equipment, Wages Payable, Utilities Payable, and related expense accounts. • Prepare the Income Statement (March 2026) in $. • Prepare the Statement of Retained Earnings (March 2026) (beginning retained earnings = 0). • Prepare the Classified Balance Sheet (Mar. 31, 2026), clearly distinguishing current and noncurrent items. • Prepare the Statement of Cash Flows (direct method); disclose noncash investing/financing (e.g., recording the Asset Retirement Obligation) in a separate note, not in the cash flow sections.

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📖 点击查看翻译

题干——峡谷矿业服务公司（2026 年 3 月） 2026 年 3 月 1 日，投资者成立 Canyon Mining & Services, Inc.（CMS），各账户期初余额均为 0。3 月内发生以下经济业务，并在 3 月 31 日 进行与自然资源、耗竭及应计项目相关的月末调整。然后按顺序编制：①日记账，②T 型账户（未调整），③调整分录，④收益表（2026 年 3 月），⑤留存收益表，⑥分类资产负债表（2026/3/31），⑦现金流量表（直接法；披露非现金的投资与筹资活动）。忽略所得税。

本月交易

(a) 发行普通股，收到 $120,000现金\ast \ast 。(b)以\ast \ast$80,000 现金购入一处矿产资源（土地矿权，natural resource）。 (c) 支付 $20,000现金\ast \ast 的\ast \ast 勘探成本（explorationcosts）\ast \ast ，并资本化计入该矿产资产。(d)确认未来矿区\ast \ast 恢复与修复的法定义务（restorationcosts）\ast \ast ，其现值为\ast \ast$10,000，借记 Mineral Property，贷记长期负债 Asset Retirement Obligation。 (e) 以 $36,000现金\ast \ast 购入\ast \ast 采矿设备（miningequipment）\ast \ast ，预计使用寿命\ast \ast 6年（72个月）\ast \ast ，无残值，采用\ast \ast 直线折旧法\ast \ast ；假定购入当月（3月）计提\ast \ast 整月折旧\ast \ast 。(f)3月期间开采矿石\ast \ast 8,000吨\ast \ast ，并全部以\ast \ast$96,000 现金售出。资源成本通过月末的耗竭费用（depletion）调整确认。 (g) 3 月内支付工资现金 $18,000\ast \ast 。(h)支付其他经营费用\ast \ast$6,000 现金。 (i) 宣告并支付 现金股利 $4,000。

月末调整资料（2026/3/31）

1）该矿产资源预计可开采 55,000 吨矿石。  - 可耗竭成本（depletable cost）包括：购入价、勘探成本及恢复成本现值；  - 可耗竭基础 = $80,000+$20,000 + $10,000=$110,000；  - 单位耗竭率 = $110,000÷55,000吨=\ast \ast$2/吨**；  - 本月开采并售出 8,000 吨 → 本月耗竭费用 = 8,000 × $2=\ast \ast$16,000**。 2）(e) 中设备按 直线法折旧，使用年限 6 年（72 月），无残值，3 月按整月折旧：  - 月折旧额 = $36,000÷72=\ast \ast$500**。 3）月末尚有 **$2,500工资\ast \ast 已发生未支付，确认为\ast \ast WagesPayable\ast \ast 。4）月末有\ast \ast$1,200 水电费（utilities）**已发生，将于 4 月支付，确认为 Utilities Payable。 5）为简化，3 月不考虑 Asset Retirement Obligation 的利息费用（不计提利息）。

提交要求

• 按时间顺序为 (a)–(i) 编制日记账，并说明每笔业务对资产、负债与所有者权益的影响。
• 过入未调整 T 型账户：Cash、Mineral Property、Equipment、Asset Retirement Obligation、Mining Revenue、Wages Expense、Other Operating Expense、Dividends（必要时增设）。
• 根据调整资料编制 调整分录（AJEs），并过入 Accumulated Depletion—Mineral Property、Accumulated Depreciation—Equipment、Wages Payable、Utilities Payable 及相关费用科目。
• 编制 收益表（2026 年 3 月），金额单位为 美元 ($)。
• 编制 留存收益表（2026 年 3 月）（期初留存收益 = 0）。
• 编制 分类资产负债表（2026/3/31），区分流动/非流动项目。
• 编制 现金流量表（直接法），并将“以确认恢复义务方式增加矿产资产和长期负债”等非现金投资与筹资活动以文字形式披露，不计入现金流量各部分之内。

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📖 点击查看答案

Assets	Liabilities	Equity
+52,000.00 Cash	+10,000.00 Asset Retirement Obligation	+120,000.00 Common Stock
+110,000.00 Mineral Property (cost)	+2,500.00 Wages Payable	+51,800.00 Net income → Retained earnings
+36,000.00 Equipment (cost)	+1,200.00 Utilities Payable	−4,000.00 Dividends (to Retained earnings)
−16,000.00 Accumulated Depletion—Mineral Prop
−500.00 Accumulated Depreciation—Equipment
Net +181,500.00	+13,700.00	+167,800.00

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📝 点击查看解析

（按要求：日记账 → T 型账户 → 调整分录 → 收益表 → 留存收益表 → 资产负债表 → 现金流量表）

下面所有表格保留英文，但文字解析为中文，单位均为 美元 ($)。

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(1) Journal entries（日记账）

(a) Issue common stock for cash 公司收到现金并发行普通股，增加资产和股东权益。

(a)
Cash (+A)	120,000
Common Stock (+SE)		120,000

(b) Purchase mineral property for cash 购入矿产资源（土地/矿权），构成自然资源资产，用现金支付。

(b)
Mineral Property (+A)	80,000
Cash (−A)		80,000

(c) Exploration costs capitalized 勘探成本资本化，增加矿产资产，减少现金。

(c)
Mineral Property (+A)	20,000
Cash (−A)		20,000

(d) Record restoration obligation (Asset Retirement Obligation) 未来恢复/修复矿区的义务，其现值确认为长期负债，同时计入矿产资产成本（相当于“修复成本”）。

(d)
Mineral Property (+A)	10,000
Asset Retirement Obligation (+L)		10,000

(e) Purchase mining equipment for cash 购入采矿设备，增加长期资产，减少现金。

(e)
Equipment (+A)	36,000
Cash (−A)		36,000

(f) Sell 8,000 tons of ore for cash 本月开采并售出 8,000 吨矿石，收到销售现金并确认收入。资源成本稍后通过“耗竭费用”在调整分录中确认。

(f)
Cash (+A)	96,000
Mining Revenue (+R, +SE)		96,000

(g) Pay wages in cash 支付本期已发生工资，确认为费用。

(g)
Wages Expense (+E, −SE)	18,000
Cash (−A)		18,000

(h) Pay other operating expenses 支付其他经营费用。

(h)
Other Operating Expense (+E, −SE)	6,000
Cash (−A)		6,000

(i) Declare and pay cash dividends 宣告并立即支付现金股利，减少留存收益（通过 Dividends 过渡账户）和现金。

(i)
Dividends (−RE, temporary)	4,000
Cash (−A)		4,000

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(2) T-accounts (unadjusted) — before AJEs（期末调整前的 T 型账户）

这里先只根据 (a)–(i) 记录发生额，不含调整分录。

Cash (A)

Debit (+)	Credit (−)
(a) 120,000	(b) 80,000
(f) 96,000	(c) 20,000
	(e) 36,000
	(g) 18,000
	(h) 6,000
	(i) 4,000
Balance 52,000

Mineral Property (A)

Debit (+)	Credit (−)
(b) 80,000
(c) 20,000
(d) 10,000
Balance 110,000

Equipment (A)

Debit (+)	Credit (−)
(e) 36,000
Balance 36,000

Asset Retirement Obligation (L)

Debit (−)	Credit (+)
	(d) 10,000
	Balance 10,000

Mining Revenue (R)

Debit (−)	Credit (+)
	(f) 96,000
	Balance 96,000

Wages Expense (E)

Debit (+)	Credit (−)
(g) 18,000
Balance 18,000

Other Operating Expense (E)

Debit (+)	Credit (−)
(h) 6,000
Balance 6,000

Dividends (temporary, −RE)

Debit (+)	Credit (−)
(i) 4,000
Balance 4,000

说明：未调整 T 账户中还没有出现“耗竭、折旧和应计负债”，这些将通过月末调整分录加入。

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(3) Adjusting journal entries — March 31 (AJEs)（月末调整分录）

根据题目给出的耗竭、折旧及应计信息进行调整。

No.	Description	Calculation	Debit	Amount	Credit	Amount
A1	Record depletion on mineral property	8,000 tons × $2/ton=\ast \ast$16,000**	Depletion Expense	16,000	Accumulated Depletion - Mineral Property	16,000
A2	Record depreciation on equipment	$36,000÷72months=\ast \ast$500**	Depreciation Expense - Equipment	500	Accumulated Depreciation - Equipment	500
A3	Accrue wages at month-end	Given $2,500	Wages Expense	2,500	Wages Payable	2,500
A4	Accrue utilities at month-end	Given $1,200	Utilities Expense	1,200	Utilities Payable	1,200

要点：A1 和 A2 是非现金费用（耗竭与折旧），不改变现金，只是把资产成本分摊到当期；A3、A4 把已经发生但未支付的费用确认为负债。

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(4) Income Statement — For the Month Ended March 31, 2026（收益表）

	Amount ($)
Revenues
Mining Revenue	96,000.00
Total revenues	96,000.00
Expenses
Wages Expense	20,500.00
Other Operating Expense	6,000.00
Depletion Expense	16,000.00
Depreciation Expense - Equipment	500.00
Utilities Expense	1,200.00
Total expenses	44,200.00
Net income	51,800.00

解析：

• 工资费用 = 已支付 18,000 + 应计 2,500 = 20,500；
• 耗竭费用 16,000 来自 8,000 吨 × $2；
• 折旧费用 500 来自设备 36,000 ÷ 72；
• 水电费仅在调整分录中应计 1,200；
• 净利润 = 96,000 − 44,200 = 51,800。

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(5) Statement of Retained Earnings — For the Month Ended March 31, 2026（留存收益表）

	Amount ($)
Retained earnings, March 1, 2026	0.00
Add: Net income for March	51,800.00
Less: Dividends	(4,000.00)
Retained earnings, March 31, 2026	47,800.00

解析：

• 期初留存收益为 0；
• 全月净利润 51,800 全部计入留存收益；
• 支付现金股利 4,000，直接减少留存收益；
• 期末留存收益 = 0 + 51,800 − 4,000 = 47,800。

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(6) Classified Balance Sheet — March 31, 2026（分类资产负债表）

Assets	Amount ($)	Liabilities and Stockholders’ Equity	Amount ($)
Current Assets		Current Liabilities
Cash	52,000.00	Wages Payable	2,500.00
		Utilities Payable	1,200.00
Total current assets	52,000.00	Total current liabilities	3,700.00
Noncurrent Assets		Noncurrent Liabilities
Mineral Property (cost)	110,000.00	Asset Retirement Obligation	10,000.00
Less: Accumulated Depletion - Mineral Property	(16,000.00)	Total liabilities	13,700.00
Mineral Property, net	94,000.00
Equipment (cost)	36,000.00	Stockholders’ Equity
Less: Accumulated Depreciation - Equipment	(500.00)	Common Stock	120,000.00
Equipment, net	35,500.00	Retained Earnings	47,800.00
Total noncurrent assets	129,500.00	Total stockholders’ equity	167,800.00
Total assets	181,500.00	Total liabilities and equity	181,500.00

解析：

• 现金 52,000 为所有现金流入流出加总后的余额；
• 矿产资产净额 = 成本 110,000 − 累计耗竭 16,000 = 94,000；
• 设备净额 = 成本 36,000 − 累计折旧 500 = 35,500；
• 流动负债包括应付工资 2,500 和应付水电 1,200；
• 长期负债为恢复义务 10,000；
• 权益包括普通股 120,000 和留存收益 47,800；
• 资产合计 181,500，与负债 + 权益 181,500 保持平衡。

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(7) Statement of Cash Flows — For the Month Ended March 31, 2026（现金流量表，直接法）

Operating Activities

Cash flows from operating activities	Amount ($)
Cash received from customers (ore sales)	96,000.00
Cash paid to employees	(18,000.00)
Cash paid for other operating expenses	(6,000.00)
Net cash provided by operating activities	72,000.00

Investing Activities

Cash flows from investing activities	Amount ($)
Purchase of mineral property	(80,000.00)
Exploration costs capitalized	(20,000.00)
Purchase of equipment	(36,000.00)
Net cash used in investing activities	(136,000.00)

Financing Activities

Cash flows from financing activities	Amount ($)
Proceeds from issuance of common stock	120,000.00
Cash dividends paid	(4,000.00)
Net cash provided by financing activities	116,000.00

Net increase in cash = 72,000 − 136,000 + 116,000 = 52,000.00 Cash at beginning of period = 0.00 Cash at end of period = 52,000.00（与资产负债表中的现金余额一致）

Supplemental noncash investing and financing activities（非现金投资与筹资活动披露）

• During March, the company recorded an Asset Retirement Obligation of $10,000\ast \ast and\ast \ast increasedMineralPropertyby$10,000 to reflect estimated restoration costs.
• This transaction affects assets and liabilities, but does not involve cash and therefore is disclosed separately rather than included in the cash flow sections.

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整体小结（中文）： 本题的核心是把“自然资源 + 勘探成本 + 恢复成本”合并为一个可耗竭成本，并按预计总储量计算单位耗竭率，从而在当期确认耗竭费用；同时，通过折旧、应计工资与应计水电把费用配比到正确的会计期间。最终，资产负债表、收益表、现金流量表以及留存收益表之间实现自洽：

• 资产含现金 + 矿产净值 + 设备净值；
• 负债含恢复义务 + 应付工资 + 应付水电；
• 权益由**实收资本（Common Stock）+ 留存收益（净利 − 股利）**构成；
• 现金流量表的期末现金与资产负债表完全一致，说明分录和报表逻辑正确。