103年 - 103 淡江大學轉學考會計學(一)#55742

科目：轉學考-會計學 | 年份：103年 | 選擇題數：5 | 申論題數：11

試卷資訊

所屬科目：轉學考-會計學

選擇題 (5)

1. Which of the following adjustments to convert ilet income to net cash provided by operating activities is correct?

2. The statement of cash flows is prepared from all of the following except

3. The following data is available for BOX Corporation at December 31,2014: Ordinary shares, par $10 (authorized 25,000 shares) $ 200,000 Treasury shares (at cost $15 per share)900 Based on the data, how many ordinary shares are outstanding? (A) 25,000 (B) 20,000 (C) 24,940 (D) 19,940

4. Short-term creditors are usually most interested in evaluating (A) solvency, (B) liquidity, (C) marketability, (D) profitability.

5. In performing a vertical analysis, the base for sales returns and allowances is (A) net sales, (B) sales discounts, (C) sales, (D) total revenues.

申論題 (11)

(a) Cash payments for rent (5% )

(b) Cash payments for salaries ( 5% )

(c) Cash receipts from customers ( 5% )

【已刪除】(20%)三、 Bamburgh Hardware reported cost of goods sold as follows.

Bamburgh made two errors: (1) 2013 ending inventory was overstated $2,000, and (2) 2014 ending inventory was understated $. 6,000. Instructions : Compute the correct cost of goods sold for each year.

(a) the straight-line metho(D) (10% )

(b) the double-declining-balance metho(D) (10% )

(a) earnings per share. ( 5% )

(b) price-earnings ratio. ( 5% )

(c) times interest earne(D) ( 5% )

(a) What were the deposits in transit at August 31? (5% )

(b) What were the outstanding checks at August 31? ( 5% )