102年 - 102 淡江大學轉學考會計學(一)#55905

科目：轉學考-會計學 | 年份：102年 | 選擇題數：0 | 申論題數：15

試卷資訊

所屬科目：轉學考-會計學

選擇題 (0)

申論題 (15)

1. Computer the revised annual depreciation in 2007, 12/31 for Buildings

2. Computer the revised annual depreciation in 2007, 12/31 for Equipment

1. A utility bill for €2,000 was received on the last day of the month for electric and gas service for the month of June.

2. A company insurance salesman sold a life insurance policy to a client for a premium of €20,000. The agency billed the client for the policy and is entitled to a commission of 20%.

3. Supplies on hand at the beginning of the month were €4,000. The agency purchased additional supplies during the month for €3,500 in cash and €1,200 of supplies were on hand at June 30.

4. The agency purchased a new car at the beginning of the month for €24,000 cash. The car will depreciate €6,000 per year.

5. Salaries owed to employees at the end of the month total €5,300. The salaries will be paid on July 5. Instructions : Compute the correct net income.

(a) Cash receipts from customers.

(b) Cash payments to suppliers.

1. What is the stated interest rate for this bond issue?

2. What is the market interest rate for this bond issue?

3. What was the selling price of the bonds as a percentage of the face value?

a. Determine the correct net income for 2004

b. Determine the correct net income for 2005

c. Determine the correct net income for 2006