同學你好，我來為你解答。請稍等

同學您好， 這個貌似不是CMA的題目。我嘗試解答一下。 a) 第一問問的是概念，這種概念題不知道您書本是怎么講的（因為概念這東西一般每本書都略有差異）我覺得是是Accured Revenues,unearned revenues, accrued Expenses, Prepaid Expenses. b)1. 60,000*2%%2B40,000*4%%2B25,000*16%%2B12,000*40%%2B2,000*90%=13,400 The allowance for doubtful expenses is 13,400. 2. Assuming it has RMB 1400 credit balance . 13400-1400=12000 Dr. financial expense 12,000 Cr. Allowance for doubtful expense 12000 3. If the company use income statement expense. 200,000*3%= 6,000 C) 1. Dr. note receivable 22,000 Cr. account receivable 22,000 2. Dr. interest receivable 22,000*12%/4=660 Cr. interest revenue 660 Dr. Cash 22 660 Cr. note receivable 22 000 interest receivable 660 Question 4 Why do we need to prepare bank reconciliation? Because the timing of transaction between bank and the accounting book is different. The balance on the book $7,261-$50%2B$90%2B5050-180=$12 171 The balance from the bank $8,798-$140-$932-$307-$2200%2B$6772%2B90*2=$12171

借，財政撥款預算收入? ?明細科目? ? 43210000 貸，財政撥款結(jié)轉(zhuǎn)? ??? 43210000 借，財政撥款結(jié)轉(zhuǎn)???620000%2B41550000 貸，行政支出? 財政撥款支出 620000%2B41550000 借，財政撥款結(jié)轉(zhuǎn)? ?43210000-（??620000%2B41550000） 貸，累計結(jié)轉(zhuǎn)??? ?43210000-（??620000%2B41550000） 借，累計結(jié)轉(zhuǎn)????43210000-（??620000%2B41550000） 貸，財政撥款結(jié)余?????43210000-（??620000%2B41550000） 借，應交財政款? 120000%2B200000-620000-120000 財政撥款支出? - 項目支出 -? 辦公室? 620000%2B120000 貸，財政撥款收入? 辦公維修? ?120000%2B2000000

同學，您好~ 1、保本點銷售量=960000/（18-10）=120000；保本點銷售額=120000*18=2160000 2、（960000%2B2000000）/（18-10）=370000；銷售額=6660000

同學你好 有一定的計算量您稍等