老师，请问这题怎么做求答案

同学你好，我来为你解答。请稍等

同学您好， 这个貌似不是CMA的题目。我尝试解答一下。 a) 第一问问的是概念，这种概念题不知道您书本是怎么讲的（因为概念这东西一般每本书都略有差异）我觉得是是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，财政拨款预算收入   明细科目    43210000 贷，财政拨款结转      43210000 借，财政拨款结转   620000%2B41550000 贷，行政支出  财政拨款支出 620000%2B41550000 借，财政拨款结转   43210000-（  620000%2B41550000） 贷，累计结转     43210000-（  620000%2B41550000） 借，累计结转    43210000-（  620000%2B41550000） 贷，财政拨款结余     43210000-（  620000%2B41550000） 借，应交财政款  120000%2B200000-620000-120000 财政拨款支出  - 项目支出 -  办公室  620000%2B120000 贷，财政拨款收入  办公维修   120000%2B2000000

同学，您好~ 1、保本点销售量=960000/（18-10）=120000；保本点销售额=120000*18=2160000 2、（960000%2B2000000）/（18-10）=370000；销售额=6660000

同学你好 有一定的计算量您稍等