13. Taida Construction Co. has consistently used the percentage-of-completion method of recognizing revenue. During 2018, Taida entered into a fixed-price contract to construct an office building for $28,000,000. Information relating to the contract is as follows:

(A) $6,720,000
(B) $6,930,000
(C)$7,350,000
(D) $10,080,000

9. Taida Inc. maintains a defined-benefit pension plan for its employees. As of December 31, 2019, the fair value of the plan assets is less than the vested benefit obligation. The defined benefit obligation exceeds the vested benefit obligation. In its balance sheet as of December 31, 2019, Taida should report a liability in the amount of the (A) excess of the defined benefit obligation over the fair value of the plan assets. (B) excess of the vested benefit obligation over the fair value of the plan assets. (C) defined benefit obligation. (D) vested benefit obligation.

10 台大公司X1年現金流量之相關料如:(1)營業活動之淨現金流入$50,000(2)特別股轉换成普通股$10,000(3)發 放股票股利$16,000(4)購買設備$26，000(5)開立抵押票據購買土地$40，000。依據上述資料,台大公司X1年淨現金流入總金額為何? (B) $26,000 (C) $24,000 (D)$20,000 (A) $36,000

11. On January 1, 2019, Taida Corp. purchased 40% of the voting common stock of X Inc. and appropriately accounts for its investment by the equity method. During 2019, X reported earnings of $360,000 and paid dividends of $120,000. Taida assumes that all of X's undistributed earnings will be distributed as dividends in future periods when the enacted tax rate will be 30%. Ignore the dividend-received deduction. Taida's current enacted income tax rate is 25%. The increase in Taida's deferred income tax liability for this temporary difference is (A)$60,000 (B) $43,200 (D) $4,800 (C) $28,800

12 台大公司製造高端的家庭電子系統,該公司提供一年的產品售後保證型保固。公司估計保證費用為每一單位$2,000，期初保證負債準備報導的金額為$1,200，000。假設年度中,台大公司銷售5,000套系統共計$94,500,000,並支付了保證費用$1，750，000,本年度的資產負債表中應報導之保證負債準備的金額為何? (A)$1,750,000 (B) $11,200,000 (C) $8,250,000 (D) $9,450,000

14.台大公司於X0年底以$500，000(含交易成本)買入X公司三年期無追索權的公司債(做為按攤銷後成本衡量之投資), 面額$500,000、票面利率3%,每年12月31日付息一次,有關該公司債的預期信用損失估計金額如下:  若X1年底,該債券的信用風險已顯著增加,且X2年底該債券已自活络市場中消失,達到減損的地步,則台大公司於X0、X1、2年底應認列之減損損失金額為何? (A)$2,500、$10,500、$67,000 (B)$2,500、$22,500、$55,000 (C)$2,500、$25,000、$80,000 (D)$6,000、$19,000、$80,000

15. On July 1, 2019, Taida Co. purchased 600 of the $1,000 face value, 8% bonds of Loy, Inc., for $630,000 (a 7% eflective interest rate). The bonds, which mature on July 1, 2024, pay interest semiannually on January 1 and July 1. Taida used the effective interest method of amortization and appropriately recorded the bonds as non-trading. On Taida's December 31, 2019 statement of financial position, the carrying value of the bonds is (A) $630,000 (B) $625,800 (C) $626,100 (D) $628,050

16 下列關於不動產、廠房及設備之折舊與無形資產之排銷,敘述正確的項目有多少?● 採重估價模式時無須提列折舊與攤銷● 無法決定未來經濟效益之消耗型態時,應以直線法提列折舊與攤銷●以使用所產生收入為基礎得為適當之攤銷方法,但非為適當之折舊方法● 分類為待出售(或包括於分類為待出售之處分群組中)後仍須提列折舊與攤銷直至黄產除列 (A)一項 (B)二項 (C)三項 (D)四項

17. Taida Co. issued bonds with detachable ordinary share warrants. Only the bonds had a known fair value. The cash proceeds exceed the fair value of the bonds. This excess is reported as (A) Share Premium–Share Warrants (B) Share Premium-Ordinary (C) Bonds Payable (D) Share Premium-Conversion Equity.

18.台大果園於X5年10月收1，000公斤蘋果,計發生$50，000採收支出,並立即將600公斤蘋果運至拍賣市場交易。X5年底尚有400公斤蘋果未售出,每公斤計已發生$3冷藏支出。採收時蘋果每公斤市場報價為$100,X5年底市場報價為$105。若至拍賣市場交易之每公斤運費為$10,售出1公斤蘋果需缴交2交易規費,則X5年底應列報蘋果存貨之金額為何? (A)$34,000 (B) $35,200 (C)$36,400 (D) $37,200

19. On May 1, 2019, Taida Corp. declared and issued a 10% ordinary shares dividend. Prior to this dividend, Taida had 100,000 ordinary shares ofpar value issued and outstanding. The fair value of Taida's ordinary shares was f20 per share on May 1, 2019. As a result of this share dividend, Taida's total equity (A) increased by (B) decreased by  (C) decreased by (D) did not change.