4.台大公司於某年初發行面額$1，000，000，年息6%,每年6月30日及12月31日付息之公司債一批,發行時有效利率為8%,公司債溢折價攤銷均株利息法若該公司之到期日為X7年12月31日,則此應付公司債在X6年7月1日之帳面金額應為何?
(A)$970,251
(B)$963,696
(C)$981,134
(D)$972,249

複選題1. Taida Inc. is a multidivisional corporation which has both intersegment sales and sales to unafiliated customers. Taida should report segment financial information for each division meeting which of the following criteria? (A) Segment profit or loss is 10% or more of consolidated profit or loss. (B) Segment profit or loss is 10% or more of combined profit or loss of all company segments. (C) Segment revenue is 10% or more of combined revenue of all the company segments. (D) Segment revenue is 10% or more of consolidated revenue.

2.台大公司X2年1月1日以分期付款銷貨方式出售售價為 $228，855,成本為 $160，200的汽車一台。當日收現 $100,000，餘款則自X2年1月1日開始一年為一期,分三期收取$5000分期付款利率為8%。該客戶X3年1 月1日繳款後X4年初即末再付款,經公司派人將原銷貨商品收回,並估計其淨變現價值為$65,000客戶違約行為對台大公司造成的損失金額為何? (A) $7,133 (B) $31,296 (C) $89,163 (D)$96,296

3. Taida Corp.'s transactions for the year ended December 31, 2019 included the following: ●Acquired 50% of X Corp.'s ordinary shares for $180,000 cash which was borrowed from a bank. ●Issued 5,000 of its preference shares for land having a fair value of $320,000. ●Issued 500 of its 11% debenture bonds, due 2019, for $392,000 cash. ● Purchased a patent for $220,000 cash. ●Paid $120,000 toward a bank loan. ●Sold non-trading investments for $796,000. ●Had a net increase in returnable customer deposits (long-term) of $88,000. What is Taida's net cash provided by investing activities for 2019? (A) $296,000 (B)$396,000 (C) $476,000. (D) $616,000.

5. Taida Inc. is a calendar-year corporation whose financial statements for 2018 and 2019 included errors as follows:Assume that purchases were recorded correctly and that no correcting entries were made at December 31, 2018, or at December 31, 2019. Ignoring income taxes, by how much should Taida's retained earnings be retroactively adjusted at January 1,2020? (A) $144,000 increase (B) $36,000 increase (C) $18,000 decrease (D) $9,000 increase

6.台大公司於X3年12月31日向银行借款$1,200，000以備興建廠房,利率10%,每年付息一次,3年到期,預計2 年完工。X4年支付工程款如下:1月1日 $500000；7月1日$800,000；10月1日$1,000,000；12月31日$400,000。 台大公司尚有其他負債:X1年初借款$4,000，000、10年期,利率8%；X2年7月1日$2,000，000，5年期,利率 10%。台大公司未動用的專案借款回存银行,利率4%,則台大公司X4年應資本化利息的總金額中,一般借款 資金應資本化金額為何? (A) $20,000 (B) $26,000 (C)$106,000 (D)$132,000

7. Taida Co. leased equipment to X Co. on July 1, 2018, and properly recorded the sales-type lease at $135,000, the present value of the lease payments discounted at 10%. The first of eight annual lease payments of $20,000 due at the beginning of each year of the Icase term was received and recorded on July 3,2018. Taida had purchased the equipment for $110,000. What amount of interest revenue from the lease should Taida report in its 2018 income statement? (A) $0(B) $5,500 (C) $5,750 (D) $11,500 

8.台大公司之营業週期為2年。其X1年財務级表於X2年3月底通過發布,下列多少項目應列為X1年12月31日資產負債表中之非流動負債?●X3年2月到期之銀行借款● X1年11月底宣告並預計於X4年1月放之應分配股票股利● X1年底取得不動產、廠房及設備資產所認列之除役成本負債準備● X2年3月底到期,但已於X2年1月底完成5年期限再融資協議之金融負債 ●預計X2年6月收款之應收外幣帳款,於X1年底認列之未實現兌換利益所產生之遞延所得稅負債 (A)二項 (B)三項 (C)四項 (D)五項

9. Taida Inc. maintains a defined-benefit pension plan for its employees. As of December 31, 2019, the fair value of the plan assets is less than the vested benefit obligation. The defined benefit obligation exceeds the vested benefit obligation. In its balance sheet as of December 31, 2019, Taida should report a liability in the amount of the (A) excess of the defined benefit obligation over the fair value of the plan assets. (B) excess of the vested benefit obligation over the fair value of the plan assets. (C) defined benefit obligation. (D) vested benefit obligation.

10 台大公司X1年現金流量之相關料如:(1)營業活動之淨現金流入$50,000(2)特別股轉换成普通股$10,000(3)發 放股票股利$16,000(4)購買設備$26，000(5)開立抵押票據購買土地$40，000。依據上述資料,台大公司X1年淨現金流入總金額為何? (B) $26,000 (C) $24,000 (D)$20,000 (A) $36,000

11. On January 1, 2019, Taida Corp. purchased 40% of the voting common stock of X Inc. and appropriately accounts for its investment by the equity method. During 2019, X reported earnings of $360,000 and paid dividends of $120,000. Taida assumes that all of X's undistributed earnings will be distributed as dividends in future periods when the enacted tax rate will be 30%. Ignore the dividend-received deduction. Taida's current enacted income tax rate is 25%. The increase in Taida's deferred income tax liability for this temporary difference is (A)$60,000 (B) $43,200 (D) $4,800 (C) $28,800

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