八、根據財務報導觀念架構，請分別列出 (a) 基本品質特性及 (b) 強化性品質特性為 何? (6%)

1. Depreciation of $3,200 for 2019 on delivery vehicles was not recorded.

2. The physical inventory count on December 31, 2018, improperly excluded merchandise costing $19,000 that had been temporarily stored in a public warehouse. Zarle uses a periodic inventory system.

3. A collection of $5,600 on account from a customer received on December 31, 2019, was not recorded until January 2, 2020.

4. In 2019, the company sold for $3,700 fully depreciated equipment that originally cost $25,000. The company credited the proceeds from the sale to the Equipment account.

5. During November 2019, a competitor company filed a patent-infringement suit against Zarle claiming damages of $220,000. The company’s legal counsel has indicated that an unfavorable verdict is probable and a reasonable estimate of the court’s award to the competitor is $125,000. The company has not reflected or disclosed this situation in the financial statements.

6. Zarle has a portfolio of investments that it manages to profit from short-term price changes. No entry has been made to adjust to fair value. Information on cost and fair value is as follows. Cost Fair Value December 31, 2018 $95,000 $95,000 December 31, 2019 $84,000 $82,000

8. A large piece of equipment was purchased on January 3, 2019, for $40,000 and was charged to Maintenance and Repairs Expense. The equipment is estimated to have a service life of 8 years and no residual value. Zarle normally uses the straight-line depreciation method for this type of equipment.

9. A $12,000 insurance premium paid on July 1, 2018, for a policy that expires on June 30, 2021, was charged to insurance expense.

10. A trademark was acquired at the beginning of 2018 for $50,000. No amortization has been recorded since its acquisition. The maximum allowable amortization period is 10 years. Instructions (20%)  Assume the trial balance has been prepared but the books have not been closed for 2019. Assuming all amounts are material, prepare journal entries showing the adjustments that are required. (Ignore income tax considerations.)

二、Cleveland Group leased a new crane to Abriendo Construction under a 5-year, non-cancelable contract starting January 1, 2019. Terms of the lease require payments of $48,555 each January 1, starting January 1, 2019. The crane has an estimated life of 7 years, a fair value of $240,000, and a cost to Cleveland of $240,000. The estimated fair value of the crane is expected to be $45,000 (unguaranteed) at the end of the lease term. No bargain purchase or renewal options are included in the contract, and it is not a specialized asset. Both Cleveland and Abriendo adjust and close books annually at December 31. Collectibility of the lease payments is probable. Abriendo’s incremental borrowing rate is 8%, and Cleveland’s implicit interest rate of 8% is known to Abriendo. Instructions (20%) a. Prepare all the entries related to the lease contract and leased asset for the year 2019 for the lessee and lessor, assuming Abriendo uses straight-line amortization for all similar leased assets, and Cleveland depreciates the asset on a straight-line basis with a residual value of $15,000. b. How should be presented in the statement of financial position, the income statement, and the related notes of both the lessee and the lessor at December 31, 2019.

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