Question a — Nike Transaction
Purchased additional buildings for 21.9; paid $48.1 in cash and signed a long-term note for the rest.
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Assets Liabilities Equity +182.0 Buildings +155.8 Notes Payable — +21.9 Equipment — −48.1 Cash — Net +155.8 +155.8 0
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公司购买建筑和设备，总价 $203.9，其中 $48.1 现金支付，剩余 $155.8 通过长期借款。结果：资产净增加 $155.8，同时负债增加 $155.8，会计等式保持平衡。Question b — Nike Transaction
Issued $253.6 in additional stock for cash.
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Assets Liabilities Equity +253.6 Cash — +253.6 Common Stock +253.6 0 +253.6
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公司发行股票换取现金，资产增加 253.6，同时股东权益增加 253.6。Question c — Nike Transaction
Declared $179.2 in dividends to be paid in the following year.
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Assets Liabilities Equity — +179.2 Dividends Payable −179.2 Retained Earnings 0 +179.2 −179.2
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宣布分红但未支付，形成应付股利（负债 ↑179.2），同时减少留存收益（权益 ↓179.2），资产不变。Question d — Nike Transaction
Purchased additional short-term investments for $400.8 cash.
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Assets Liabilities Equity +400.8 Short-term Investments — — −400.8 Cash — — 0 0 0
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资产内部置换：用现金购买短期投资，总资产不变。Question e — Nike Transaction
Several Nike investors sold their own stock to other investors on the stock exchange for $36.
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Assets Liabilities Equity — — — 0 0 0
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这是投资者之间的交易，Nike 公司本身不受影响。Question f — Nike Transaction
Sold 1.4 cash.
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Assets Liabilities Equity +1.4 Cash — — −1.4 Short-term Investments — — 0 0 0
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公司出售投资，售价等于账面价值。现金增加、投资减少，资产净变动为 0。Question 1 — Apple Transaction
Apple purchased new equipment for $120 cash.
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Assets Liabilities Equity +120 Equipment — — −120 Cash — — 0 0 0
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用现金购买设备，资产内部置换：现金减少、设备增加，总资产不变。Question 2 — Microsoft Transaction
Microsoft issued common stock for $300 cash.
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Assets Liabilities Equity +300 Cash — +300 Common Stock +300 0 +300
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公司发行股票获得现金，资产和股东权益均增加。Question 3 — Tesla Transaction
Tesla declared $50 in dividends payable next month.
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Assets Liabilities Equity — +50 Dividends Payable −50 Retained Earnings 0 +50 −50
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宣布分红但尚未支付，形成应付股利（负债），同时减少留存收益。Question 4 — Starbucks Transaction
Starbucks repaid $40 of bank loan principal.
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Assets Liabilities Equity −40 Cash −40 Loan Payable — −40 −40 0
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用现金偿还银行借款，资产和负债同时减少，相等金额。Question 5 — Amazon Transaction
Amazon purchased a warehouse building for $200 cash.
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Assets Liabilities Equity +200 Building — — −200 Cash — — 0 0 0
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用现金购买建筑，属于资产内部置换。Question 6 — Netflix Transaction
Netflix sold a short-term investment for 12.
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Assets Liabilities Equity +15 Cash — +3 Gain on Sale −12 Investment — — +3 0 +3
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出售投资获得现金 15，成本 12，产生 3 的收益 → 资产和权益增加。Question 7 — Google Transaction
Google purchased office equipment on account for $80.
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Assets Liabilities Equity +80 Equipment +80 Accounts Payable — +80 +80 0
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赊购设备，资产和负债同时增加。Question 8 — Meta Transaction
Meta sold inventory for 100.
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Assets Liabilities Equity +160 Cash — +60 Net Income −100 Inventory — — +60 0 +60
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销售收入 160，结转成本 100，净收益 60 → 权益增加，同时资产净增加 60。Question 9 — Advanced: A Company
A Company issued bonds with face value 480 (discount).
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Assets Liabilities Equity +480 Cash +500 Bonds Payable −20 Discount (contra) +480 +500 −20
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折价发行债券，收到现金少于票面。确认为负债 500，同时形成 20 的折价（抵减，实质上影响未来利息费用）。Question 10 — Advanced: B Company
B Company sold goods on account for 180.
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Assets Liabilities Equity +300 Accounts Receivable — +120 Net Income −180 Inventory — — +120 0 +120
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赊销商品：收入 300，成本 180，净利润 120。应收账款增加，存货减少，权益增加。Question 11 — Advanced: C Company
C Company borrowed 210 in 3 months.
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Assets Liabilities Equity +200 Cash +200 Loan Payable — +200 +200 0
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借款时确认现金和负债，利息尚未发生，不计入本期费用。Question 12 — Advanced: D Company
D Company declared and paid $50 dividends.
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Assets Liabilities Equity −50 Cash — −50 Retained Earnings −50 0 −50
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支付股利减少现金（资产）和留存收益（权益）。Question 13 — Advanced: E Company
E Company sold land for 200.
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Assets Liabilities Equity +250 Cash — +50 Gain on Sale −200 Land — — +50 0 +50
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出售土地获得现金 250，成本 200，产生 50 收益 → 资产和权益净增加 50。Question 14 — Advanced: F Company
F Company recorded $20 depreciation on equipment.
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Assets Liabilities Equity −20 Accumulated Depreciation — −20 Expense −20 0 −20
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计提折旧减少设备账面价值，同时增加费用，减少权益。Question 15 — Advanced: G Company
G Company purchased inventory $150 on account.
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Assets Liabilities Equity +150 Inventory +150 Accounts Payable — +150 +150 0
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赊购存货，存货增加，应付账款增加。Question 16 — Advanced: H Company
H Company estimated $10 of receivables as uncollectible.
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Assets Liabilities Equity −10 Allowance for Doubtful Accounts — −10 Bad Debt Expense −10 0 −10
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计提坏账准备，减少资产价值，同时增加费用，减少权益。Question 17 — Advanced: I Company
I Company issued common stock for $100 cash.
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Assets Liabilities Equity +100 Cash — +100 Common Stock +100 0 +100
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发行股票换取现金，资产和股东权益均增加。Question 18 — Advanced: J Company
J Company paid $15 previously accrued interest payable.
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Assets Liabilities Equity −15 Cash −15 Interest Payable — −15 −15 0