【英文会計無料問題集】英文会計上級講座 の練習問題と解答

USCPA英文会計学院の「英文会計無料講座」が役に立つ人

1. 「英文会計入門講座」「英文会計実務講座」「英文会計中級講座」で学習していただいた人
2. USCPA（米国公認会計士）のため、英文会計の学習をしている人
3. ACCA（英国勅許公認会計士）の学習をしている人・しようと考えている人
4. 仕事などで、英語で会計を理解する必要がある人
5. 英語が得意で、会計の知識を身につけてキャリアアップしたい人
6. 英文会計の知識をコントローラーレベルまで高めたい人

英文会計上級講座＜全5回＞で学んだこと

＜第1回＞無形固定資産について学習しましょう

1. 無形固定資産（Intangible Assets）とは
2. 無形固定資産（Intangible Assets）の取得価額（Acquisition Cost）
3. 無形固定資産（Intangible Assets）の償却（Amortization）
4. 法律上の権利およびこれに類する権利ー取得、償却（Amortization）の計上、財務諸表（Financial Statements：FS）上の表示
5. 営業権（Goodwill）取得および償却（Amortization）の計上

＜第2回＞固定資産の売却・除却について学習しましょう

1. 固定資産（Fixed Assets）売却の際の仕訳（Journal Entry）
2. 下取りおよび除却

＜第3回＞投資有価証券について学習しましょう

1. 株式（Stock）とはー種類
2. 社債（Bond）、公債、地方債、転換社債（CB）
3. 取得時の処理
4. 配当（Dividend）、利息（Interest）の受領の計上
5. 売却時の処理

＜第4回＞利益処分について理解しましょう

1. 配当（Dividend）支払決議（Resolution）
2. 役員賞与（Directors’ Bonus）
3. 利益処分とBS・PL

＜第5回＞BSとPLについて理解を深めましょう

＜第6回＞財務諸表を使った経営分析ができるようになりましょう

入門講座・実務講座・中級講座・上級講座で学んだ知識の実践

Classify the following into Tangible Assets, Intangible Assets, or Neither.

1. Accounts Receivable
2. Goodwill
3. Office Building
4. Office Equipment
5. Patent
6. Copyright
7. Inventory
8. Land under the office building

Classify the following into Tangible Assets, Intangible Assets, or Neither.

1. Accounts Receivable：　Neither
2. Goodwill：　Intangible Assets
3. Office Building：　Tangible Assets
4. Office Equipment：　Tangible Assets
5. Patent：　Intangible Assets
6. Copyright：　Intangible Assets
7. Inventory：　Neither
8. Land under the office building：　Tangible Assets

Journalize the following transactions.

• October 1 2021：A Company purchased copyright of a novel from the author. In addition to the payment to the author of 1,000,000 yen , the company paid 30,000 yen of registration fee and 70,000 yen of legal fee.

• December 31 2021：Fiscal year end and the amortization was recorded. The copyright was estimated to be used for 10 years and the company used it to their business from October1 2021.

Journalize the following transactions.

• October 1 2021：A Company purchased copyright of a novel from the author. In addition to the payment to the author of 1,000,000 yen , the company paid 30,000 yen of registration fee and 70,000 yen of legal fee.

Dr）Copyright  1,100,000

 Cr）Cash 1,100,000

1,000,000＋30,000＋70,000＝1,100,000円

• December 31 2021：Fiscal year end and the amortization was recorded. The copyright was estimated to be used for 10 years and the company used it to their business from October1 2021.

Dr）Amortization 27,500

 Cr）Copyright 27,500

1,100,000円÷10年×3ヶ月／12ヶ月＝27,500円

Journalize the following transactions.

• July 1 2021：A Company purchased the existing business at 1,500,000 yen. The purchased business had 800,000 yen of total assets and 300,000 yen of total liabilities.

• December 31 2021：Fiscal year end. The purchased business was estimated to contribute to the company for 5 years.

Journalize the following transactions.

• July 1 2021：A Company purchased the existing business at 1,500,000 yen. The purchased business had 800,000 yen of total assets and 300,000 yen of total liabilities.

Dr）Total Assets 800,000

      Goodwill 1,000,000

 Cr）Total Liabilities 300,000

      Cash 1,500,000

純資産額（総資産ー総負債）を超える支払いは、超過収益力＝営業権（Goodwill）として認識します。

• December 31 2021：Fiscal year end. The purchased business was estimated to contribute to the company for 5 years.

Dr）Amortization 100,000

 Cr）Goodwill 100,000

1,000,000円÷5年×6ヶ月／12ヶ月＝100,000円

Journalize the following transactions.

The company purchased a car on July 1 2021 at a cost of 5,500,000 yen and paid registration fee of 200,000 yen and legal fee of 300,000. The company depreciated it by the straight-line method with 5 years useful-life and zero salvage value.

• Journal entry when purchased the car on July 1 2021.

• Journal entry at the fiscal year ended December 31 2021.

• Journal entry at the fiscal year ended December 31 2022.

• The company Provided with this car at 3,000,000 yen on March 31 2023. The company applied the sale proceed of the old car to the down payment and purchased a new car of 7,000,000 yen. The shortfall was paid by cash.

Journalize the following transactions.

The company purchased a car on July 1 2021 at a cost of 5,500,000 yen and paid registration fee of 200,000 yen and legal fee of 300,000. The company depreciated it by the straight-line method with 5 years useful-life and zero salvage value.

• Journal entry when purchased the car on July 1 2021.

Dr）Automobile 6,000,000

Cr）Cash 6,000,000

取得価額は、5,500,000＋200,000＋300,000＝6,000,000円

• Journal entry at the fiscal year ended December 31 2021.

Dr）Depreciation 600,000

 Cr）Accumulated Depreciation 600,000

定額法（Straight-line Method）の償却は、（取得価額－残存価額）÷耐用年数ですので、（6,000,000円－0円）÷5年×6ヶ月／12ヶ月＝600,000円

• Journal entry at the fiscal year ended December 31 2022.

Dr）Depreciation 1,200,000

 Cr）Accumulated Depreciation 1,200,000

（6,000,000円－0円）÷5年＝1,200,000円

• The company Provided with this car at 3,000,000 yen on March 31 2023. The company applied the sale proceed of the old car to the down payment and purchased a new car of 7,000,000 yen. The shortfall was paid by cash.

Dr）Depreciation 300,000

　Cr）Accumulated Depreciation 300,000

2023年1月1日から3月31日までの減価償却費を計算します。

（6,000,000円－0円）÷5年×3ヶ月／12ヶ月＝300,000円

Dr）Automobile（New） 7,000,000

      Accumulated Depreciation 2,100,000

      Loss on sale from fixed assets 900,000

 Cr）Cash 4,000,000

　　 Automobile（Old）6,000,000

下取りに出した車の簿価（Net Book Value）と下取り価格の差額が固定資産売却損となります。