110年 - 110淡江大學_碩士班招生考試_會計學系︰中級會計學#100336

選擇題 (10)

1. Fences and parking lots are reported on the statement of financial position as (A) current assets. (B) land improvements. (C) land. (D) property and equipment.

2. How many item(s) in the following does IFRS require that a single amount be disclosed within
the income statement:
(1) financial cost, (2) the post-tax profitloss on discontinued operations, (3) operating
income, (4) other incomes and expenses(A) One item.(B) Two items.(C) Three items.(D) Four items

3.Using IFRS, which of the following items is matched correctly with its basis of valuation for
purposes of reporting on the statement of financial position?
(A) I, II, and III(B) II, III, and IV(C) II and III(D) All of the four items

4. Cost estimates on a long-term contract may indicate that a loss will result on completion of the entire contract. In this case, the entire expected loss should be (A) the cost-recovery method defers recognition of the loss to the time when the contract is (B) deferred and recognized when the contract is completed, regardless of whether the percentage-of-completion or cost-recovery method is employed. (C) recognized in the current period, and reported as a current liability (estimated liability) under both the percentage-of-completion and the cost-recovery methods. completed. (D) no action taken until profits exist upon construction completion under both the percentage-of-completion and the cost-recovery methods.

5. If both ending inventory and purchases and related accounts payable are understated for 2019,
assume this purchase was recorded and paid for in the year 2020, the effects of this error on net
income(NI) for 2019 and 2020, and current ratio (if greater than 1) at December 31, 2019,
respectively, are

6. At September 30, 2020, what is the value of the shearing alpaca and wool inventory on the
statement of financial position?

7. On the first quarter's income statement, 2020, what amount of unrealized gain or loss on agricultural assets will be reported? (A) Unrealized Gain of $6,275 (B) Unrealized Gain of $6,725 (C) Unrcalized Gain of $18,725 (D) Unrealized Gain of $19,725

8. On January 2, 2019, Lutz Inc. purchased a patent with a cost of CHF1,880,000 and a useful life
of 4 years. At December 31, 2019, and December 3 1, 2020, the company determines that
impairment indicators are present. The following information is available for impairment testing
at each year end:

The company's 2020 income statement will report(A) Amortization Expense of CHF470,000.(B) Amortization Expense of CHF470,000 and a Loss on Impairment of CHF50,000.(C) Amortization Expense of CHF500,000 and Loss on Impairment of CHF 1 10,000.(D) Loss on impairment of CHF140,000.

9. Tamkang company has an investment in 30% of shares of SC corporation. At the beginning of year 1, the carrying amounts of investments using equity method are $40,000. SC company reports a net loss of S200,000 for year I and a net income of $50,000 for year 2. How much of Equity Investment Income for Tamkang Company should recorded during year 2 (A) $0 (B)$5,000 (C) $15,000 (D) none of the above

10. The transactions for Company C during the year 2020 :

What is the cash flows from investing activity for Company C during the year 2020?(A) $106,000 cash outflows(B) $186,000 cash inflows(C) $188,000 cash inflows (D) $388,000 cash inflows

申論題 (9)

二、簡答題:

1.簡要遞耗資產之探勘成本的二種可行之會計處理方法,你比較支持哪一種方法,為什麼?

2.當企業接受政府補助之設備支出時·IFRS規定的會計處理觀點是什麼?有關此折舊性設備的政府補助,其會計分錄處理方式有二,請說明之。

三、淡水公司以$5,150,000出售一筆三年期應收帳款$5000,000淡水公司並保留對顧客服務
的義務,假設未來收取之費用(服務收入)與服務之補償(服務成本)之現值有下列二種情
況:

試作:依上列二種假設情况,分別計算出售應收帳款損益、服務資產、與服務負債之金額

1. 作甲公司X5年底及X6年底與該公司債投資预期信用損失相關之分錄。

2. 作甲公司X7年7月1日出售債券投資相關分錄。

1.求出此項租赁台北公司衡量之租賃給付。

2.求出此項租賃之租賃投資淨額。

3.求出此項租賃之租賃隱含利率。

4.求出2021年底台北公司應認列之利息收入。

110年 - 110淡江大學_碩士班招生考試_會計學系︰中級會計學#100336

試卷資訊

選擇題 (10)

申論題 (9)