(a) 丁公司於2010、2011及2012年各年12月31日應有之分錄。（15%)

(a) Prepare the journal entry to record the issuance of the convertible bond on January 1， 2011.(5%)

(b) Assume that the bonds were converted on December 31, 2013. Prepare the journal entry to record the conversion on December 31, 2013. Assume that the accrual of interest related to 2013 has been recorded. (5%)

(c) Assume that Burberry repurchases the convertible bonds on December 31, 2013 for a cash $55,000. The fair value of the liability component of the bonds is determined to be $54,000. Prepare the journal entry to record the repurchase on December 31, 2013. Assume that the accrual of interest related to 2013 has been recorded. (5%)

(d) Assume that the bonds matured on December 31, 2015. Burberry alter the terms such that the bonds can be converted into 7,000 shares, instead of 6,000 shares as under the original conversion terms. All bonds are converted and the market price at the date of amendment is $8 per share. Prepare the journal entry to record the induced conversions on December 31, 2013. (6%)

(b) 2013年7月1日丁公司股票市價每股$60時，有10位高階主管行使認股權。其 餘主管至2019年底均未行使，試作認股權執行與逾期失效之分錄。（10%)

(a) Prepare the journal entries on the book of L'oreal Company. Assume that the exchange lacks commercial substance. (5%)

(b) Prepare the journal entries on the book of L'oreal Company. Assume that the exchange has commercial substance. (5%)

1. State the four basic assumptions about the general form of the probability distribution of the random error 8 in the linear regression model. (8 %)

【已刪除】2. Independent random samples，each containing 500 observations were selected from two binomial populations. The samples from populations 1 and 2 produced 210 and 320 successes， respectively. Test (16 %)

【已刪除】3. A new weight-reducing technique is tested before its introduction into the market. The weights of a random sample of five people are recorded before they are introduced to this diet. The five individuals are then instructed to follow the diet for 3 weeks. At the end of this period，their weights (in pounds) are again recorded. The results are:Test to determine if this diet is effective at reducing weight. Use a = 0.10. (16%)