沒有 【段考】高二地理上學期 權限，請先開通．

沒有 【段考】高二地理上學期 權限，請先開通．

沒有 【段考】高二地理上學期 權限，請先開通．

沒有 【段考】高二地理上學期 權限，請先開通．

沒有 【段考】高二地理上學期 權限，請先開通．

沒有 【段考】高二地理上學期 權限，請先開通．

沒有 【段考】高二地理上學期 權限，請先開通．

複選題1. Taida Inc. is a multidivisional corporation which has both intersegment sales and sales to unafiliated customers. Taida should report segment financial information for each division meeting which of the following criteria? (A) Segment profit or loss is 10% or more of consolidated profit or loss. (B) Segment profit or loss is 10% or more of combined profit or loss of all company segments. (C) Segment revenue is 10% or more of combined revenue of all the company segments. (D) Segment revenue is 10% or more of consolidated revenue.

2.台大公司X2年1月1日以分期付款銷貨方式出售售價為 $228，855,成本為 $160，200的汽車一台。當日收現 $100,000，餘款則自X2年1月1日開始一年為一期,分三期收取$5000分期付款利率為8%。該客戶X3年1 月1日繳款後X4年初即末再付款,經公司派人將原銷貨商品收回,並估計其淨變現價值為$65,000客戶違約行為對台大公司造成的損失金額為何? (A) $7,133 (B) $31,296 (C) $89,163 (D)$96,296

3. Taida Corp.'s transactions for the year ended December 31, 2019 included the following: ●Acquired 50% of X Corp.'s ordinary shares for $180,000 cash which was borrowed from a bank. ●Issued 5,000 of its preference shares for land having a fair value of $320,000. ●Issued 500 of its 11% debenture bonds, due 2019, for $392,000 cash. ● Purchased a patent for $220,000 cash. ●Paid $120,000 toward a bank loan. ●Sold non-trading investments for $796,000. ●Had a net increase in returnable customer deposits (long-term) of $88,000. What is Taida's net cash provided by investing activities for 2019? (A) $296,000 (B)$396,000 (C) $476,000. (D) $616,000.

4.台大公司於某年初發行面額$1，000，000，年息6%,每年6月30日及12月31日付息之公司債一批,發行時有效利率為8%,公司債溢折價攤銷均株利息法若該公司之到期日為X7年12月31日,則此應付公司債在X6年7月1日之帳面金額應為何? (A)$970,251 (B)$963,696 (C)$981,134 (D)$972,249