103年 - 103 淡江大學轉學考會計學(二)#55912

科目：轉學考-會計學 | 年份：103年 | 選擇題數：5 | 申論題數：10

試卷資訊

所屬科目：轉學考-會計學

選擇題 (5)

1. Per IAS 2, how should unallocated fixed overhead costs be treated? (A) Allocated to finished goods based on ending balance in the account. (B) Allocated to work in process based on ending balance in the accounts. (C) Recognized as cost of goods sold in the period in which they are occurred. (D) Allocated to work in process, finished goods and cost of goods sold based on ending balance in the accounts.

2.曱公司2011初計有流通在外每股面額$10之普通股$20，000股，其發行溢價為 $100,000，當年度曱公司以每股$19購買$6，000股庫藏股，隨即將買入庫藏股全數註銷。試問上述庫藏股註銷將減少曱公司保留盈餘的金額為多少？ (A)$14,000 (B)$24,000 (C)$30,000 (D)$84,000

3. Staples Company’s accounting records indicated the following information:

A physical inventory taken on December 31, 2013, resulted in an ending inventory of $525,000. Staples’s gross profit on cost has remained constant at 25% in recent years. Staples suspects some inventory may have been taken by a new employee. At December 31, 2013, what is the estimated cost of missing inventory? (A)$ 15,000 (B)$ 175,000 (C)$200,000 (D)$ 185,000.

4. In accordance with IAS 36, long-lived assets are required to be tested for impairment (A) At the end of reporting period, every three years. (B) When the asset is fully depreciated. (C) When circumstances indicate that carrying amount of an asset might not be recoverable. (D) At the end of each reporting period.

5.乙公司於2011年2月1日折價發行公司債，乙公司應該使用有效利息法攤銷折價，卻誤用直線法攤銷折價。試問此錯謓將對乙公司當年度財務報表造成什麼影響？(A) 高估公司債帳面金額，高估保留盈餘(B)低估公司債帳面金額，低估保留盈餘(C) 高估公司債帳面金額，低估保留盈餘(D)低估公司債帳面金額，高估保留盈餘

申論題 (10)

(a)丙公司2011年及2012年因建造該廠房應利息資本化之金額(計算過程）。（6%)

(b)丙公司2011年及2012年期末利息資本化之分錄。（8%)

(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%)

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

(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%)