103年 - 103 國立臺北大學_學士班曁進修學士班轉學生招生考試試題_會計學系、財政學系學士班曁進修學士班2年級：會計學#147889

科目：研究所、轉學考(插大)◆會計學 | 年份：103年 | 選擇題數：0 | 申論題數：15

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所屬科目：研究所、轉學考(插大)◆會計學

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申論題 (15)

—、 Hartman, Inc. has prepared the following comparative statement of financial position for 2013 and 2014:



The following additional data were provided:

a. Cash dividends were declared and paid during the year (financing activity).
b. All other changes in non-current account balances had a direct effect on cash flows, except the change in Accumulated depreciation and Patent.
c. During the year, equipment was sold for cash. This equipment cost $28,000 originally and had a book value of $11,000 at the time of sale.
d. All sales and purchases are on account.
e. Accounts payable pertain to merchandise suppliers.

Instructions : (25%)

1. Prepare the operating activities section of the statement of cash flows for 2014. Use the indirect method.
2. Compute cash payments to suppliers.
3. Compute cash payments for operating expenses.
4. Prepare the investing activities section of the statement of cash flows for 2014.
5. Prepare the financing activities section of the statement of cash flows for 2014.
二、甲公司於 X5 年 1 月 1 日以$720,000 購買一機器設備，採直線法折舊，耐用年限 8 年，無殘值。

X5 年年底機器設備的公允價值為$700,000。X6 年年底因新技術的發展，機器設備的公允價值為$500,000，若出售該設備的直接銷售成本為$80,000，而估計該設備使用價值為$480,000。

試問(25%)

1. 若該設備後續衡量採成本模式，X6 年應認列的減損(impairment)損失為多少？
2. 若該設備後續衡量採重估價(revaluation)模式，
(a) X5 年應認列之「其他綜合損益－重估價」為多少？
(b)X6 年年底的折舊費用為多少？
並按(c)消除成本法(假設 X5 年亦採用消除成本法)，
(d)等比例重編法(假設 X5 年亦採用等比例重編法)作 X6 年重估價分錄。
三、Abott Ltd. issues $315,000 of 4%, 15-year bonds dated January 2, 2014, that pay interest semiannually on June 30 and December 31. They are issued at $253,263, and their market rate is 6% at the issue date. Abott Ltd. applies effective interest method for amortization of bonds.

Required:

1. Prepare the January 2, 2014, journal entry to record the bonds' issuance. (5%)
2. Determine the total bond interest expense to be recognized over the bonds' life. (5%)
3. Prepare the journal entries to record the first two interest payments.(10%)
四、Clark Enterprises, which began operations in 2013, invests in long-term available-for-sale securities. Following is a series of transactions and events involving its long-term investment activities.

2013

Mar. 10 Purchased 1,000 shares of Apple at $23.00 per share plus $240 commission.

Apr. 7 Purchased 1,300 shares of Ford at $46.20 per share plus $225 commission.

Sept.1 Purchased 1,500 shares of Polaroid at $25.00 per share plus $195 commission.

Dec. 31 Per share market values for stocks in the portfolio are: Apple, $24.00; Ford, $42.00; Polaroid, $27.00.

2014

Apr. 26 Sold 1,300 shares of Ford at $44.00 per share less a $250 commission.

June 2 Purchased 1,800 shares of Duracell at $19.25 per share plus a $235 commission.

June 14 Purchased 600 shares of Sears at $22.50 per share plus a $470 commission.

Nov. 27 Sold 1,500 shares of Polaroid at $29 per share less a $198 commission.

Dec.31 Per share market values for stocks in the portfolio are: Apple, $26.00; Duracell, $18.00; Sears, $25.00.

Required

1. Determine the (a) total costs, (b) total market adjustments, and (c) total market values for the portfolio of long-term available-for-sale securities at each year-end.(18%)
2. Determine (a) the realized gains and losses and (b) the unrealized gains or losses for the portfolio of long-term available-for-sale securities at each year-end.(12%)