107年 - 107 國立臺北大學_碩士班一般入學考試試題_會計學系：中級會計學#147500

科目：研究所、轉學考(插大)◆中級會計學 | 年份：107年 | 選擇題數：0 | 申論題數：14

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所屬科目：研究所、轉學考(插大)◆中級會計學

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申論題 (14)

一、

1、台北公司 20X0 年 10 月 1 日承租甲店面，租期 12 年，每年租金$360,000(每年期初 10 月 1 日支付)，租約不可撤銷，否則須支付違約金$3,000,000。20X8 年 9 月 30 日因捷運施工影響店面進出，台北公司改於其他地方租用乙店面；台北公司未撤銷甲店面租約且甲店面因地點不佳無法轉租而閒置。假設台北公司負債準備折現率為 6%。

試作：台北公司 20X8 年度財務報表上有關甲店面租約之淨損費(或淨利益)與負債金額各為何。(需詳列計算過程，否則不予計分)(10%)
2、三峽公司於 2018 年 1 月 1 日花費$60,000,000 完成興建一座垃圾掩埋場，預計可使用 10 年。垃圾掩埋場使用年限屆滿後，三峽公司必須進行場址復原與綠化工作，預計將支付$12,000,000 (以 2027 年底之物價估計)。

2019 年 12 月 31 日，三峽公司預期掩埋場場址復原與綠化成本應會下降至$10,000,000 (以 2027 年底之物價估計)。三峽公司採用直線法提列折舊，估計無殘值，折現率為 6%。

試作：三峽公司 2020 年度財務報表上有關該垃圾掩埋場之帳面金額、淨損費與負債金額各為何。(需詳列計算過程，否則不予計分)(15%)
二、

民生公司於 X5 年 12 月 31 日以$2,106,960(含交易成本)買入建國公司三年期公司債，面額$2,000,000，票面利率 8%，每年 12 月 31 日付息一次，原始有效利率 6%，該債券當日的 12 個月預期信用損失估計金額為$16,000。民生公司對該債券將採收取利息本金及出售的管理經營模式，並依 IFRS9 按公允價值衡量債券投資。

X6 年 12 月 31 日，民生公司收到債券利息$160,000，該債券的信用風險已顯著增加，當日存續期間預期信用損失金額應為$208,000，公允價值為$1,900,000；民生公司當日稍後將該債券半數出售。

X7 年 12 月 31 日，民生公司雖有收到債券利息$80,000；惟該債券不再於活絡市場中交易，已發生減損，當日存續期間預期信用損失金額應為$330,000，公允價值為$680,000。

X8 年 12 月 31 日，民生公司只收到 X8 年的利息及本金共$730,200，其餘款項無法收回。

試作：民生公司 X7 年度財務報表上之債券投資帳面金額、處分投資損益、減損損失，與民生公司 X8 年度財務報表上之利息收入、減損損失各為何？(需詳列計算過程，否則不予計分)(25%)
三、The following problems are independent, answer them respectively: (25%)

1、Hunt Co. at the end of 2015, its first year of operations, prepared a reconciliation between pretax financial income and taxable income as follows:

Pretax financial income $ 750,000

Estimated expenses deductible for taxes when paid 1,200,000

Extra depreciation (1,350,000)

Taxable income $ 600,000

Estimated warranty expense of $800,000 will be deductible in 2016, $300,000 in 2017, and $100,000 in 2018. The use of the depreciable assets will result in taxable amounts of $450,000 in each of the next three years. What is income tax expense for 2015, assuming an income tax rate of 40% for all years.
2、Jack Company issued a two-year bond, face amount $10,000, 10% coupon rate on December 31, 20X0, interest payable annually for the proceeds of $10,000. Jack designated the bond measured at fair value through profit and loss, and considered that the recognition of change in the fair value of its own credit risk in other comprehensive income will not result in accounting mismatch. The original effective rate was 10% and the benchmark interest rate at the time of issuance was 6%. On December 31, 20X1, the fair value of the bond was $10,200 and the benchmark interest rate was 7%. What amount should be recognized in other comprehensive income (or loss) for year 20X1?
3、Rose Company granted 100 stock options for each of its 50 managers on January 1, 20X1. The vesting period was three years. The fair value of the stock option was $15 per unit. On December 31, 20X1, as the stock price of Rose Company had declined, the Company had reset the exercise price of the option downward, and the vesting period remained the same. The fair value of the option immediately before and after the reset was $6 and $8 respectively. On December 31, 20X1 and 20X2, the Company expected that 10 and 12 managers would leave the Company respectively. What compensation expense should the Company recognize for year 20X2?
4、The controller for Haley Corporation is concerned about certain business transactions that the company experienced during 2016. The controller, after discussing these matters with various individuals, has come to you for advice. The transactions at issue are presented below.
(1) The company has decided to switch from the direct write-off method in accounting for bad debt expense to the percentage-of-sales approach. Assume that Haley Corporation has recognized bad debt expense as the receivables have actually become uncollectible in the following way:


The controller estimates that an additional $65,400 will be charged off in 2017: $11,400 applicable to 2015 sales and $54,000 to 2016 sales.
(2) Inventory has been shipped on consignment. These transactions have been recorded as ordinary sales and billed as such on account. At December 31, 2016, inventory billed and in the hands of consignees amounted to $400,000. The percentage markup on selling price is 20%. Assume that consigned inventory is sold the following year. The company uses the perpetual inventory system.

# Instructions

Assume that Haley Corporation erroneously reported net income of $1,000,000 for 2016. What should be the correct net income for 2016?
5、Assume that the following data relative to Kane Company for 2016 is available:

Net Income $2,100,000

| Transactions in Ordinary Shares | Change | Cumulative |
| --- | --- | --- |
| Jan. 1, 2016, Beginning number | | 700,000 |
| Mar. 1, 2016, Purchase of treasury shares | (60,000) | 640,000 |
| June 1, 2016, Share split 2-1 | 640,000 | 1,280,000 |
| Nov. 1, 2016, Issuance of shares | 120,000 | 1,400,000 |


8% Cumulative Convertible Preference Shares

Sold at par, convertible into 200,000 ordinary shares

(adjusted for split).

$1,000,000

Share Options

Exercisable at the option price of $25 per share. Average

market price in 2016, $30 (market price and option price

adjusted for split).

60,000 shares

Required: Compute the diluted earnings per share for 2016. (Round to the nearest penny.)
四、下列各問題係屬獨立的情況，請分別回答問題：(25%)

1、夢夢彩券行係專門從事販售大樂透彩券及剝剝樂的彩券行。大樂透每張售價$100，毛利有$10，大樂透的選號都是由客戶自行選定，彩券行只是代台灣彩券公司列印大樂透彩券給客戶而已。至於剝剝樂則是向台灣彩券先行購買(每張成本$90)，對外建議售價為$100，剝剝樂如未售出不得退貨。夢夢彩券行本期貴了 200 張大樂透，100 張剝剝樂，試問夢夢彩券行本期收入金額為何？
2、橋巴公司 X1 年度歸屬於母公司之稅後淨利為$200,000，該公司 X1 年度有下列形式上為特別股流通在外：①特別股甲，面額$200,000。於 X0 年以溢價發行之遞增股利率特別股，不可貴回，X1 年公司發放$40,000 現金股利，同時 X1 年度依據有效利息法計算特別股溢價應攤銷之金額為$16,000。②特別股乙，面額$400,000，票面利率 4%，不可貴回且股利非累積。X1 年 7 月 1 日公司在公開市場以溢價$30,000 買回面額$300,000 之特別股。公司於 X1 年並未宣告發放特別股乙之股利。則橋巴公司 X1 年在計算基本每股盈餘時，所用分子之金額為何？
3、甲公司於成立 X1 初，並於同日設立一確定福利之員工退職後福利計畫，並同時設立員工福利基金。該公司 X1 年度與該確定福利計畫相關之資訊為當期服務成本為$800(折現率 10%)，X1 年底提撥現金$500 至員工福利基金。X2 年度相關資料為當期服務成本為$800(折現率 10%)，計畫資產實際報酬及預期報酬率均為$50，X2 年底提撥現金$400 至員工福利基金。此兩年度內，員工福利基金均未支付員工退職後福利；且公司於 X2 年年初給予精算現值為$100 之前期服務成本。

試計算 X2 年年底確定福利義務現值之金額。
4、丙公司 X6 年期初及期末應收帳款與應收票據餘額如下：

| | X6 年 1 月 1 日 | X6 年 12 月 31 日 |
| --- | --- | --- |
| 應收帳款 | $ 5,000,000 | $ 3,000,000 |
| 應收票據 | 7,000,000 | 8,000,000 |
| 備抵壞帳 | (600,000) | (500,000) |
| | $11,400,000 | $10,500,000 |

已知丙公司 X6 年間沖銷壞帳$750,000，X6 年銷貨收入$13,000,000，則在間接法之現金流量表中，欲由本期損益求營業活動之現金流量時，應調整壞帳費用若干？
5、小莉公司 X4 年底資產負債表上的應付所得稅為$827,900，小莉公司會計帳上與稅報上有兩項差異，其中一處差異為依法免稅利息收入$80,000，另一處差異為小莉公司在 X4 年初承接的一項工程，總工程利益為$500,000，預計耗時兩年，X4 年帳上依完工比例法認列工程利益，而稅法規定使用成本回收法，將於 X5 年認列所有工程利益。小莉公司 X4 年的會計利潤為$5,250,000，資產負債表上有關遞延所得稅的科目餘額為遞延所得稅負債$51,000。試作：X4 年會計帳上認列的工程利益為多少？