7. When a company issues par-value ordinary shares, the amount recorded in the Share Capital Ordinary account will be the
(A) market value of all shares issued.
(B) par value of all shares issued.
(C) par value of all shares outstanding.
(D) market value of all shares authorized.

1. The revenue recognition principle stipulates that revenues should be recognized (A) at the end of the month. (B) when cash is received. (C) in the period that income taxes are paid. (D) when the performance obligation is satisfied.

2. The credit terms 3/15, n/30 that a company offers to a customer means that (A) the customer can deduct a 3% discount if the bill is paid within 15 days of the invoice date. (B) the customer can deduct a 3% discount if the bill is paid between the 15th and 30th day from the invoice date. (C) two sales returns can be made within 15 days of the invoice date and no returns thereafter. (D) the customer must pay the bill within 15 days.

3. Donald Company compiled the following information in preparing its September bank reconciliation: balance per bank NTD$25,000; cash balance per books NTD$30,000; outstanding checks NTD$16,900; deposits in transit NTD$16,600; NSF check NTD$5,000; bank service charge NTD$300. As a result of this reconciliation, Donald will (A) reduce its cash account by HK $16,900. (B) increase its cash account by HK $16,600. (C) reduce its cash account by HK $5,300. (D) increase its cash account by HK $5,000.

4. Naomi Company's account balances for Accounts Receivable and Allowance for Doubtful Accounts on December 31, 2025 were $1,400,000 and $90,000 (Cr.), respectively. An accounts receivable aging schedule indicated that $200,000 of accounts receivable are expected to become uncollectible. The dollar amount of bad debts in the adjusting entry on December 31 is (A) $110,000. (B) $200,000. (C) $90,000. (D) $1,200,000.

5. Roco Roco Company had the following accounts. It purchased equipment for $300,000. Freight charges were $4,000. Building a foundation and installing the equipment costed $17,000. The equipment was estimated to have a $1,000 residual value at the end of its 5-year useful life. The annual depreciation expense using the straight-line method should be (A) $64,000 (B) $63,200. (C) $60,000. (D) $59,800.

6. Esther Company issued a ten-year interest-bearing note payable for €800,000 on January 1, 2025. The company is required to pay €80,000 on the note each January. How will this note be reported on the December 31, 2026 statement of financial position? (A) Non-current debt, €800,000. (B) Non-current debt, €720,000, current debt €80,000. (C) Non-current debt, €720,000; Non-current debt due within one year, €80,000. (D) Non-current debt, €640,000; Non-current debt due within one year, €80,000.

8. Samson Company uses the direct method in determining net cash provided by operating activities. During the year, operating expenses were $500,000, prepaid expenses increased $150,000, and accrued expenses payable increased $70,000. Cash payments for operating expenses were (A) $430,000. (B) $650,000. (C) $350,000. (D) $580,000. 

7.東南公司 X9 年度淨利為$20,000，已知當年度曾提列折舊$5,000、應收帳款減少 數$5,600，另有處分資產利益$3,000，則該年度「營業活動之現金流量」為若干？ (A) $16,400 (B) $22,400 (C) $27,600 (D) $30,600

6.北北公司於 X1 年初成立，發行普通股與 3%累積特別股兩種股票，每股面額均為 $10，普通股與特別股流通在外股數分別為 800,000 股與 200,000 股，公司 X1 年 度並未宣告及發放股利，X2 年宣告股利$350,000。則 X2 年普通股股東可分配 股利金額為若干？ (A) $120,000 (B) $230,000 (C) $240,000 (D) $290,000

5.下列何者為負債準備之特徵？ (A)負債準備屬償付時點與金額均確定之負債。 (B)負債發生可能性取決於未來事項的發展，金額能可靠估計。 (C)負債發生可能性取決於未來事項的發展，金額亦尚未確定。 (D)負債很有可能發生，且金額能可靠估計。 

114年 - [無官方正解]114 臺灣綜合大學系統_學士班轉學生考試試題：會計學#138157

110年 - 110 國立政治大學_碩士班招生考試_會計學系/會計組、稅務組:會計學#125376

110年 - 110 國立政治大學_碩士班招生考試_財政研究所:會計學#125253

110年 - 110 國立政治大學_碩士班招生考試_財政所:會計學#123405

110年 - 110 國立中央大學_碩士班招生考試_企業管理學系/工商管理丁組(一般生):會計學#103877

110年 - 110 國立宜蘭大學_碩士班招生考試_應用經濟與管理學系應用經濟學及經營管理（聯合招生）：會計學#102103

109年 - 109 東吳大學_轉學生招生考試_商學（進修學士班）二年級︰會計學#105831

109年 - 109 國立宜蘭大學_碩士班招生考試_應用經濟與管理學系應用經濟學碩士班及經營管理：會計學#103274

109年 - 109 東吳大學_轉學生招生考試_會計學系三年級︰會計學（二）#102187

109年 - 109 東吳大學_轉學生招生考試_會計學系二年級︰會計學#102185