109年 - 109 東吳大學_轉學生招生考試_商學（進修學士班）二年級︰會計學#105831

科目：研究所、轉學考(插大)◆會計學 | 年份：109年 | 選擇題數：7 | 申論題數：16

試卷資訊

所屬科目：研究所、轉學考(插大)◆會計學

選擇題 (7)

1.「會計期間假設」係指： (A)費用應與相關收入配合 (B)收入應於其賺得之會計期間認列 (C)將企業存在的期間劃分成若干相等的時段(D)會計年度應與日曆年度一致

2.東東公司設置零用金$3,000 交由專人保管，以支付零星開支。在撥補日，零用金保管人提出下列付款清單及憑證，於請求撥補零用金並盤點時知悉：手存零用金尚餘$330，各項報銷費用憑證共$2,710，則撥補日零用金分錄為： (A)貸記：現金$3,000。 (B)借記：現金$2,710。 (C)貸記：現金短溢$40。 (D)借記：現金短溢$40。

3.西西公司收到面額$80,000，利率 2%，6 個月到期之應收票據一紙，該紙票據之到期值為若干？ (A) $81,600 (B) $80,800 (C) $80,000 (D) $800

4.南南公司計有 A、B、C 三種商品存貨，成本分別為$300、$500、與$700，淨變現價值分別為$250、$530、與$710，其中 A 與 B 歸屬同類商品，C 自成一類，則存貨在個別比較之成本與淨變現價值孰低法下，評價金額為： (A) $1,450 (B) $1,480 (C) $1,490 (D) $1,500

5.下列何者為負債準備之特徵？ (A)負債準備屬償付時點與金額均確定之負債。 (B)負債發生可能性取決於未來事項的發展，金額能可靠估計。 (C)負債發生可能性取決於未來事項的發展，金額亦尚未確定。 (D)負債很有可能發生，且金額能可靠估計。

6.北北公司於 X1 年初成立，發行普通股與 3%累積特別股兩種股票，每股面額均為 $10，普通股與特別股流通在外股數分別為 800,000 股與 200,000 股，公司 X1 年度並未宣告及發放股利，X2 年宣告股利$350,000。則 X2 年普通股股東可分配股利金額為若干？ (A) $120,000 (B) $230,000 (C) $240,000 (D) $290,000

7.東南公司 X9 年度淨利為$20,000，已知當年度曾提列折舊$5,000、應收帳款減少數$5,600，另有處分資產利益$3,000，則該年度「營業活動之現金流量」為若干？ (A) $16,400 (B) $22,400 (C) $27,600 (D) $30,600

申論題 (16)

(a)利用東吳公司 109 年 12 月 31 日應收帳款的帳齡分析表估計應收帳款無法收回之金額。 (3%)

(b)假設109年12月31日調整前備抵損失(備抵呆帳)的餘額為借方餘額$900，試作相關之調整分錄。 (3%)

a. Prepare the adjusting entries at March 31, assuming that adjusting entries are made monthly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense. (10%)

b. Prepare a classified statement of financial position at March 31. (5%)

a. Calculate the cost of the ending inventory and the cost of goods sold for (1) FIFO and (2) moving-average cost, using a perpetual inventory system. Assume a sale of 400 units occurred on June 15 for a selling price of £8 and a sale of 440 units on June 27 for £9. (12%)

b. Compute the amount of gross profit under (1) FIFO and (2) average-cost, using a periodic inventory system. (6%)

a. Compute the amount of accumulated depreciation on each bus at December 31, 2020. (12%)

b. During 2021, the Freeman reconsidered their expectations, and estimated that the Bus 2’s useful life would probably be 6 years (in total) instead of 4 years. The estimated residual value was not changed at that time. In addition, the Sum-of-years’-digits method of depreciation was considered the most appropriate to use with this type of Bus. What is the depreciation expense for the Bus 2 in 2021? (4%)

c. Freeman exchanged old Bus 3 (cost £92,000 less £63,000 accumulated depreciation) for new bus on January 1, 2022. The old bus had a fair value of £34,000, and Freeman also received cash of £4,000. Assume this transaction have commercial substance. Prepare the entry to record the exchange of assets. (4%)

a. Prepare the bank reconciliation at September 30. (8%)

b. Prepare the adjusting entries at September 30. (4%)

a. Inventory turnover for 2020 is __________.

b. Times interest earned in 2020 is __________.

c. The Acid-test ratio for 2020 is __________.

d. Accounts receivable turnover for 2020 is __________.

e. Return on assets for 2020 is __________