97年 - 97 淡江大學轉學考會計學(一)#55948

科目：轉學考-會計學 | 年份：97年 | 選擇題數：0 | 申論題數：20

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所屬科目：轉學考-會計學

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申論題 (20)

【已刪除】—、 (20 分)On October 1, 2008, Milan Enterprises borrows $300,000cash i'roin a bank by signing a three-year insLallmeiit note bearing 10% interest. The note requires equal total payments each year on September 30. Required 1. Compute the tolal amount of each installment payment.(四捨五入至元爲止）

(a) accrued interest as of December 31, 2008(Lhe end of its annual reporling period) and

(b) the first annual payment on the note.

(a) accrued interest as of December 31, 2008(lhe end of its annual reporting period) and

(b) tlie note’s first annual payment.

(1) 計算08年度自客戶收得之現金。

(2)計算08年度因進貨而支付之現金。

(3)計算08年度所支付之現金股利金額。

(4)計算08年度非由營業所產生之現金流入。

(5)計算08年度購買資產所支付之現金。

(1) the machine is sold for $35,000 cash and

(2) Finesse receives an insurance settlement of $30,000 resulting form the total • destruction of the machine in a fire.

(1) Prepare entries to record both the dividend declaration and its dislribulion.

(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.

(3) Compute the total market value of the investor’s shares in part 2 as of February 5 and February 28.

1、Usually created by a pronouncemeat form an aulhorilalive body.

2、Derived form long-used and generally accepted uccounling practices.

3、Financial statement information is supported by evidence oiht-r tliaa someone’s opinion or belief.

4、Revenue is recorded only when the earnings process is cornpletc

5、Infomiation is based on aclual costs incurred in iransactions.