阿摩線上測驗 登入

107年 - 107 東吳大學_暑假轉學生招生考試_會計學系二年級：會計學#105549

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：50

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 (50)

1. prepare the journal entry on Dec. 31, 2018.
2 .prepare the journal entry on Dec. 31, 2020.
3. compute the amount of installment note payable to be reported as a current liability on Dec. 31, 2021.
4. compute the amount of installment note payable to be reported as a non-current liability on Dec. 31, 2021.
1. A physical count of goods on hand at the end of the current year resulted in some goods being counted twice.
2. The ending inventory in the previous period was overstated.
3. Goods purchased on account in December of the current year and shipped FOB shipping point were recorded as purchases, but were not included in the count of goods on hand on Dec. 31 because they had not arrived by Dec. 31.
4. Goods purchased on account in December of the current year and shipped FOB destination were recorded as purchases, but were not included in the count of goods on hand on Dec. 31 because they had not arrived by Dec. 31.

5. The internal auditors discovered that the ending inventory in the previous period was understated $30,000 and that the ending inventory in the current period was overstated $40,000. INSTRUCTIONS: For each event, analyze the impact on the indicated items at the end of the current year by placing the appropriate code letter in the box below under each item. Code”O”= item is overstated； Code”U”= item is understated； Code”NA”= item is not affected. Please copy the he box below in your answer sheet and fill in it.61d65ab2b5350.jpg
1. Assuming the double-declining-balance is used, compute the carrying amount at Dec. 31, 2017.
2. Assuming the straight-line method is used, compute the depreciation expense for 2018.
1. prepare the entry to record the bad debt expense in 2018.
2. compute the carrying amount of accounts receivable on Dec. 31, 2018.
3. prepare the entry to entry to record the write-off of the Noonan account On March 4, 2019.

4. compute the difference between the carrying amount of accounts receivable after the write-off and that before the write-off.
1. The depreciation expenses.
2. The proceeds from the sale of land.
3. The proceeds from the sale of equipment.
4. The proceeds from the issuance of bonds.
5. The dividends.
6. The net cash provided (used) by financing activities
7. The net cash provided (used) by investing activities.
8. The net cash provided (used) by operating activities.
9. The cash receipts from customers.
10. The cash payments to suppliers.
1. Assuming the exchange has commercial substance.
2. Assuming the exchange lacks commercial substance.
1. How many shares were authorized?
2. How many shares were issued?
3. How many shares are outstanding?
4. What is the balance of the Share Capital–Ordinary account?
5. What is the balance of the Treasury Shares account?
1. Land.
2. Building.
3. Machinery.
1. Share capital-ordinary.
2. Number of ordinary shares outstanding.
3. Par value per ordinary share.
4. Share premium-ordinary.
5. Retained earnings.
6. Total equity.
1. For the above equity investment, compute the related gain or loss that should be recognized in the net income for 2017 and 2018.
1. For the above debt investment, compute the related gain or loss that should be recognized in the net income for 2017 and 2018.
1. Collection of an accounts receivable.
2. Declaration of cash dividends.
3. Additional stock is sold for cash.
4. Short-term investments are purchased for cash.
5. Equipment is purchased for cash.
6. Inventory purchases are made for cash.
7. Accounts payable are paid. INSTRUCTIONS: State the effect of each transactions on the current ratio. Use I (Increase), D (Decrease), or N (No effect) for your answer.