107年 - 107 東吳大學_暑假轉學生招生考試_商學(進修學士班)二年級：會計學#105542

科目：研究所、轉學考(插大)◆會計學 | 年份：107年 | 選擇題數：0 | 申論題數：19

試卷資訊

所屬科目：研究所、轉學考(插大)◆會計學

選擇題 (0)

申論題 (19)

1. Prepare a schedule showing a vertical analysis for 2017.

2. Compute the receivables turnover and the average collection period for 2017. (所有比率計算至小數二位。)

3. 假設美聯公司採用定期盤存制，且以先進先出法紀錄存貨相關交易，試計算期末存貨之金額。

4. 假設美聯公司採用定期盤存制，且以加權平均法紀錄存貨相關交易，試計算期末存貨之金額。

5. 前兩題的兩種存貨計價方法中，以何種方法所產生之毛利較低？原因為何？如果進貨的價格持續下跌，你的結論仍舊一樣嗎？ (本題請以文字說明，無需計算)

6. Prepare the adjusting entries to record estimated bad debts expense using the percentage of sales basis.

7. Prepare the adjusting entries to record estimated bad debts expense using the percentage of receivables basis, assuming Allowance for Doubtful Accounts has a credit balance of $3,200 before adjustment.

8. Prepare the adjusting entries to record estimated bad debts expense using the percentage of receivables basis, assuming Allowance for Doubtful Accounts has a debit balance of $730 before adjustment.

9. Calculate net income and earnings per share (EPS), if the company chooses alternative a. (6%)

10. Calculate net income and earnings per share (EPS), if the company chooses alternative b.

11. 從股東的角度，討論兩方案 (a .與 b) .的優缺點。

12. Prepare the journal entry to record the issuance of the mortgage note payable on December 31, 2016.

13. Prepare the journal entry to record the first installment payment of the mortgage note on June 30, 2017.

14. Prepare the journal entry to record the second installment payment of the mortgage note on December 31, 2017

15. Show the statement of financial position (balance sheet) presentation of mortgage notes payable at December 31, 2017. (Hint: Be sure to distinguish between current and long-term portions of the note.)

16. Compute net income for the month of July, 2017.

17. Prepare a classified statement of financial position (or balance sheet). Assume that $800 of the Note Payable will be paid in 2018.

18. Prepare the closing entries, assuming the company closes its book on July 31.

19. What would be the balance of “Income Summary” account after closing entries were posted?