102年 - 102 淡江大學轉學考會計學(一)#55743

科目：轉學考-會計學 | 年份：102年 | 選擇題數：6 | 申論題數：12

試卷資訊

所屬科目：轉學考-會計學

選擇題 (6)

1. ( ) Which of the following is not classified properly as a current asset? (A) Supplies (B) Marketable securities (C) A fund to be used to purchase a building within the next year (D) A receivable from the sale of an asset to be collected in two years

複選題
2. ( ) A payment of a portion of Accounts Payable will (A) not affect total assets. (B) increase liabilities. (C) not affect stockholders’ equity. (D) decrease net income.

3.( ) Adans Company is a retailer and uses a perpetual inventory system. Which statement is correct? (A) Returns of merchandise inventory by Adans Company to a manufacturer are credited to merchandise inventory. (B) Freight paid to get merchandise inventory to Adans Company’s store is debited to Freight Expense. (C) A return of merchandise inventory by one of Adans Company's customers is credited to merchandise inventory. (D) Discounts taken by Adans Company's customers are credited to merchandise inventory.

4. ( ) In 2010 Wilkinson Company had net credit sales of $1,125,000. On January 1, 2010, Allowance for Doubtful Accounts had a credit balance of $27,000. During 2010, $45,000 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 10% of the balance in receivables (percentage of receivables basis). If the accounts receivable balance at December 31 was $300,000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2010? (A)$30.000(B)$112.500 (C) $ 48,000 (D) $ 45,000

5.( ) The board of directors of Bosco Company declared a cash dividend on November 15，2010，to be paid on December 15, 2010, to stockholders owning the stock on November 30, 2010. Given these facts, the date of November 30, 2010, is referred to as the (A) declaration date. (B) record date, (C) payment date. (D) ex-dividend date.

6.( ) The following information is available for Finley Company:

The inventory turnover ratio for 2010 is (A) 4.3 times, (B) 4.0 times, (C) 2.0 times, (D) 2.4 times.

申論題 (12)

【已刪除】二、14% The income statement of Decker Company is shown below:

Additional information:

1. Accounts receivable increased $500,000 during the year.

2. Inventory increased $250,000 during the year.

3. Prepaid expenses increased $200,000 during the year.

4. Accounts payable to merchandise suppliers increased $125,000 during the year.

5. Accrued expenses payable increased $180,000 during the year.

Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2010, for Decker Company, using the direct metho(D)

【已刪除】三、18%

During 2010 Kenton Corporation had the following transactions and events:

Item 1. Issued par value common stock for cash at an amount greater than par value

Item 2. Completed a 2 for 1 stock split in which the $10 par value common stock was changed to $5 par value stock

Item 3. Declared a small stock dividend when the market value was higher than the par value

Item 4. Declared a cash dividend

Item 5. Issued the shares of common stock required by the stock dividend declaration in 3. above

Item 6. Paid the cash dividend

Instructions Indicate the effect(s) of each of the foregoing items on the subdivisions of stockholders' equity. Present your answers in tabular form with the following columns. Use (I) for increase, (D) for decrease, and (NE) for no effect.

a.What amount was received for the bonds?

b. How much interest is paid each interest period?

c. What is the premium amortization for the first interest period?

d. How much bond interest expense is recorded on the first interest date?

e. What is the carrying value of the bonds after the first interest date?

(a) Compute the revised annual depreciation on each asset in 2010. (Show computations.)

(b) Prepare the entry (or entries) to record depreciation on the building in 2010.

【已刪除】

(a) Chicory Cosmetics and

(b) Frank, Inc