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轉學考-會計學
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97年 - 97 淡江大學 轉學考 會計學(一)#55948
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題組內容
四、(20分) Match each of the numbered descriptions with the principle il best reflects.
1、Usually created by a pronouncemeat form an aulhorilalive body.
其他申論題
(1) the machine is sold for $35,000 cash and
#212002
(1) Prepare entries to record both the dividend declaration and its dislribulion.
#212003
(2) One stockholder owned 750 shares on February 5 before Ihe dividend. Compute the book value per share and total book value of this stockholder's shares immediately before and after the slock dividend of February 5.
#212004
(3) Compute the total market value of the investor’s shares in part 2 as of February 5 and February 28.
#212005
2、Derived form long-used and generally accepted uccounling practices.
#212007
3、Financial statement information is supported by evidence oiht-r tliaa someone’s opinion or belief.
#212008
4、Revenue is recorded only when the earnings process is cornpletc
#212009
5、Infomiation is based on aclual costs incurred in iransactions.
#212010
(b) the first annual payment on the note.
#212011
(2) Finesse receives an insurance settlement of $30,000 resulting form the total • destruction of the machine in a fire.
#212012
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