102年 - 102 淡江大學轉學考會計學(一)#55903

科目：轉學考-會計學 | 年份：102年 | 選擇題數：5 | 申論題數：29

試卷資訊

所屬科目：轉學考-會計學

選擇題 (5)

1. ( ) Entries i:oi: cash dividends are required on the: (A) declaration, date and the payment date. (B) record dale and the payment date. (C) declaration date, record date and the payment date. (D) declaration date and the record date,

2. ( ) Which is an e.xample of a cash flow from an operating activity? (A) payment of cash to lenders for Interest. (B) receipt of cash from, ihe sale of ordinary shares, (C) paymeoi of casii. to reacquire- shares. (D) None of the above,

3. ( ) Scout Corporation has income before taxes of $400,000, loss on operation of a discontinued 40,000, and a $60,000 loss on disposal of a division. If the income tax rate is 25% on all items, the income statement should show income from continuing operations and net IncGinc, respectively, of: (A) $400,000 and $300,000. (B) $4-00,000 and $225,000. (C) $300,000 and $200,000. (D) $30(),0«)0 and $225,000.

4. ( ) Which of tlie follow; o.g measures is an evaluation of a firm's ability to pay current liabilities? (A) Acid-tesi ratio. (B) curreiU ratio. (C) both (a) and (b). (D) Return on assets.

5. ( ) In the statement of financial position, the cost of treasure shares is deducted in: (A) expenses. (B) revenues. (C) equity. (D) liabilities.

申論題 (29)

(A) payment of interest on notes payable.

(B) exchange of land for paieiii.

(C) sale of boil ding at book value.

(D) payment of dividends,

(E) deprecialion.

(f) receipt of dividends on investment in shares.

(g) receipt of Interest on notes receivable.

(h) issuance of share capital-ordinary.

(i) amortization of patent,

(j) issuance of bonds for land,

(k) purchase of land.

(1) conversioo of Ijod.cIs into ordinary shares.

(m) loss on sale of land.

(n) retirement of bonds.

(一)淡江公司對應付公司債溢價採用何種方法攤銷？並說明你判斷的理由。

(二)該公司债的票面利率為何?市場利率為何？請詳列計算過程，否則不予計分。

(三)假設淡江公司於97年12月31日以$105，000將公司債全部贖回’則贖回損益爲何?並作贖回相關分錄。請詳列計算過程，否則不予計分。

(A) Cost of goods sold for 2014.

(B) Net sales (credit) for 2014.

(C) Net income for 2014.

(D) Total assets at December 31,2014.

五.(1)中山公司X9年期初存貨$5，000，進貨$35,000，期末存貨$11,000，現金銷貨$5，000，銷貨毛利$:〖1;000，期初應收帳款$8,000，收回應收帳款$26,000，則期末之應收帳款餘額為？（5%)

(2)忠孝公司今年初備抵呆帳有貸餘$15，000。今年4/15，公司確定有一筆帳款$10，000無法收回，因而加以沖銷；但經過公司鍥而不捨的追討，該帳款又得以於今年12/1收回$3，000。今年底公司依應收帳款餘額（$500,000)的2%估列呆帳。則今年底調整後備抵呆帳的貸餘為？ (3%)

(3)正德公司應收帳款呆帳提列採應收帳款百分比法，估計呆帳率為2 % ,該公司2008年底應收帳款餘額為$2，500,000，調整前備抵呆帳有貸方餘額$10，000，試問公司2008年底應提列多少呆帳費用？（3%»)

六：Nanjing Corporation purchased from its shareholders 5,000 shares of its own previously issued shares for $250,000. It later resold 2,000 shares for $54 per share, then 2,000 more shares for $49 per share, and finally 1,000 shares for $40 per share. (8%)

Prepare journal entries for the purchase of the treasury shares and the three sales of treasury shares.

1.

2.

3

4