95年 - 95 淡江大學轉學考會計學(二)#56114

科目：轉學考-會計學 | 年份：95年 | 選擇題數：0 | 申論題數：10

試卷資訊

所屬科目：轉學考-會計學

選擇題 (0)

申論題 (10)

(l)Prepare the journal entries that should be recorded in 2006.relative to the premium plan.

(2)Indicate the account amounts and classifications of ' the items related to the premium plan that would appear on the balance sheet at Dec.31,2006 and the income statement during the 2006. (21%)

(l)Are the options artli- dilutive ? Why?

⑵Compute basic earnings per share.

(3)Compute dilutive earnings per share.

⑷Disclose the EPS in the income statement. (20%)

三 . IIsu Corporation has 40, 000 shares of $10 par value coniiiion stock authorized and 30,000 shares issued at $25 per share and outstanding. On June 15, 2005, Hsu Corporation purchased 3,000 shares of treasury stock for $14 per share. Ilsu uses the cost method to account for treasury stock. On September 30， 2005, llsu sold 1, QQ0 shares of tlte treasury stock for $18 per share and retired 2,000 share of the treasury stock. On October 31, 2005, Ilsu Corporation declared and distributed 8, 400 shares as a stock dividend from unissued shares when the market value of the common stock was $21 per share. On December 15, 2005， Hsu Corporation declared and paid $1 per share cash dividend. Required: Make the journal entries to the above transactions From June 15 to Dec. 15. (20%)

(l)Prepare journal entries for both Bostari Company and Nalional Bank to record the issuance of the note on January I， 2005.

(2)Compute the loss National Bank will suffer from Bostans financial distress on December 31, 2006, Make the journal entries to record ihis loss? (19%)

【已刪除】五 ' Kings Company has the following portfolio of inveslnienL securities al Dec. 31, 2004, its Iasi; reporting date.

On May 10，2005, tlie Fogelberg shares were sold at a price of $50 per share. In addition， 4,000 shares of Los Tigers common slock were acquired at $59. 50 per share on July 2， 2005. The December 31, 2005, fair values were: Petra $130,000, Los Tigres $232，000, and the ffeisberg common $198,000. All the securities are classified as Available for sale.

Prepare the journal entries to record the sale, purchase, and adjusting entries related to the available for sale securities from December 31， 2004 to December 31，2005. (20%)