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.

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

20.台大公司於X1年初以$800，000取得一頂專利權，剩餘專利期間10年,預期經濟效益8年。台大公司於X5年7 月1日以該專利權,外加現金$400000,與公司交换功能似之專利權,乙公司之專利權於交換時,尚有專利期間5年,預期經濟效益3.5年。若此項資交換具有商業實質,台大公司原有專利權於交換時之公允償值為 $300，000，則台大公司X5年與新專利權、專利權及資產交換有關而減少淨利的總金額為何? (A)$100,000 (B)$150,000 (D) $250,000 (C) $200,000

21. Taida Corp. owned 20,000 shares of X Corp. purchased in 2016 for $240,000. On December 15, 2018, Taida declared a property dividend of all of its X Corp. shares on the basis of one share of X for every 10 ordinary shares of Taida held by its shareholders. The property dividend was distributed on January 15, 2019. On the declaration date, the aggregate market price of the X Corp shares held by Taida was $400,000. The entry to record the declaration of the dividend would include a debit to Retained Earnings of (A) $0 (B) $160,000 (C) $240,000 (D)$400,000

22.台大公司於X1年8月1日決定處分其餐廳部門,並於X1年12月20日以$600，000出售該部門,當時該部門之淨資產帳面價值為$540，000另外,餐廳部門在X1年1月1日至8月1日間之税前營業損失為$50，000,8月1日至12月20日間之税前營業損失為$15，000。假設所得税率為20%,而該項處分符合停業單位之定義。試問,台大公司在X1年度综合損益表中停業單位損益為多少? (A)損失$4,000 (B)利益$36,000 (C)利益$48,000 (D)損失$52,000

23. On July 1, 2015, Taida Co. issued 1,000 of its 10%,$1,000 bonds at 99 plus accrued interest. The bonds are dated April 1, 2015 and mature on April 1, 2025. Interest is payable semiannually on April 1 and October 1. What amount did Taida receive from the bond issuance? (A) $1,015,000 (B)$1,000,000 (C) $990,000 (D) $965,000

24.台大公司X2年初以$50，000，000取得一部機器,估計耐用年限10年,無残值,採直線法提列折舊。X4年1月1 日,因有減損跡象而作減損測試,估計該機器公允價值為$36,000,000使用價值為$35，000，000,出售成本為 $1,200,000,剩餘耐用年限7年,其他件不變。若台大公司於X5年2月28日核准出售該機器,此時該機器符合分類為待出售非流動資産之條件,估計公允價值為$29,330,000出售成本為$330000,則X5年2月28日分類為待出售非流動資產時,應認列之減損損失金額為何? (A)$500,000 (B) $496,667 (C) $330,000 (D) 166,667

25. On January 2, 2019, Taida Corp. replaced its boiler with a more efficient one. The following information was available on that date: The old boiler was sold for $4,000. What amount should Taida capitalize as the cost of the new boiler? (A)$170,000 (B) $166,000 (C) $160,000 (D) $150,000