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ACCOUNTING FOR MANAGERSMFM Program会计管理人员项目
简答题（40分 - 如上所示）解释你的答案满分。
Short Answer (40 Points – as indicated) Explain your answer for full points.

1.）（19（12分）确定在以下每种情况下产生的收入金额：
a）一家公司以$ 110折扣卖出商品，折扣$ 110。该公司以350美元的成本收购了这些货物。
b）一家公司以2400美元的价格向顾客销售商品。该商品的成本包括20％的销售税。
c）公司发行12万股，每股10美元。
d）一家正在搬到新工厂的制造公司以45万美元的价格出售旧工厂。该公司20年前收购了老厂，耗资30万美元。
1. )(19 (12 Points) Identify the amount of revenue arising in each of the following cases:
a) A company sells goods for $1100 less a discount of $110. The company acquired the goods at a cost of $350.
b) A company sells goods to a customer for $2400. The cost of the good includes a 20% sales tax.
c) The company issues 120,000 shares at $10 each.
d) A manufacturing company which is moving to a new factory sells its old factory for $450,000. The company acquired the old factory 20 years before at a cost of $300,000.

2.（3分）2013年度，微软公司的法定税率为35.00％，实际税率为19.18％。营业利润税率为19.39％。 2013年利润表报告了所得税费用51.891亿美元。微软在当年所得税费用前的收入是如何计算的？

2. (3 points) In fiscal 2013, Microsoft Corp. reported a statutory tax rate of 35.00%, an effective tax rate of 19.18%. The tax rate on operating profit was 19.39%. The 2013 income statement reported income tax expense of $5,1891 million. What did Microsoft report as income before income tax expense that year?

3.（3分）由于使用加速折旧进行税务处理，Access Corporation在其损益表中报告了3.86亿美元的所得税费用，而公司支付的实际税款为2.06亿美元。这个税收交易如何影响公司的资产负债表？

3.(3 points) As a result of using accelerated depreciation for tax purposes, The Access Corporation reported $386 million income tax expense in its income statement, while the actual amount of taxes paid by the company was $206 million. How did this tax transaction affect the company's balance sheet?

4.（5分）向股东披露更多信息总是比较好吗？在准备披露财务报表中的信息时，经理人应该考虑什么？

4. (5 points) Is it always better to disclose more information to shareholders? What should a manager consider when preparing to disclose information in the financial statements?

5. (4 points) At the beginning of fiscal 2012, Penny Company acquired a smaller company for $160 million. The book value of the assets of the acquired company were $400 million, its liabilities $260 million. An appraiser determined that the acquiree's land had a fair value of $4 million in excess of its net book value. Penny also determined that the acquiree had an unrecorded liability of $12 million relating to a lawsuit. The book value of all other assets and liabilities approximated fair value.

What did Penny record as goodwill for this acquisition?

6. (4 points) On June 1, 2014, Precious Flowers Corp. purchases 100% of Pretty Company for $3.0 million. At the time of acquisition, the fair market value of Pretty's tangible net assets (excluding goodwill) is $2.4 million. Precious Flowers ascribes the excess of $600,000 to goodwill. During the first half of the year, the fair value of Pretty declines to $2.3 million and the fair value of Pretty’s tangible net assets is estimated at $2.0 million as of December 31, 204. This decline is deemed permanent.

What impairment charge, if any, should Precious Flowers report at December 31, 2014?

7. (4 points) A company needs to make a provision for the cost of repairing a faulty product supplied to a customer some wee