計算過程如下所示 6億=60000萬 （1）60000*（P/F，5%，5）%2B60000*4%*（P/A,5%,5)=57402.31 (2)57402.31-1000=56402.31 （3）實際利率 60000*4%*（P/A，i，5）%2B60000*（P/F，i，5)=60000-1000 4.38%

預計負債的期末余額是 1000*（3%+5%）/2-15=1000*0.04-15=25

你好，2020年應收賬款余額為50 000元

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