89年 - 89 淡江大學轉學考經濟學#56301

科目：研究所、轉學考(插大)-經濟學 | 年份：89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)-經濟學

選擇題 (0)

申論題 (19)

—.HardRock Store developed the following information in recording its bank Statement for the month of March. Balance per books March 31 $ 1，505 Balance per book statement March 31 $11,400 (1) Checks written in March but still outstanding $8,000

(2) Checks written in February but still outstanding $3,200

(3) Deposits of March 30 and 31 not yet recorded by bank $5，200

(4) NSF checks of customer returned by bank $700

(5) Check No.210 for$594 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $549,

(6) Bank service charge for March was $50.

(7) A payment on account was incorrectly entered in the cash payments Journal and posted to the accounts payable subsidiary ledger for $824 when Check No.318 was correctly prepared for $284.The check cleared the bank In March,

(8) The bank collected a note receivable for the company for $4,000 plus $150 Interest revenue. REQUIRED: Prepared a bank reconciliation at March 31.

(1) 試計算該公司88年度銷貨退回，及88年12月3〗日應收帳款餘額。

(2) 試分別按(A)銷貨淨額1 %

(B)賒銷淨額1.5%

(C)應收帳款餘額5% 作期末備抵壞帳調整分錄。 (20%)

三.四維公司於72年1月1日購置甲機器一部，購價$120，000，安裝費$4，000，估計可再使用十年，殘値$20,000，採用直線法提列折舊。75年7月1日該公司甲機器大修一次，計付現金$22，400，大修後估計可再使用8年，殘値 $10,000，79年初重新估計，認爲甲機器僅能再使用三年，殘値$12,250。81年 9月1日該公司以甲機器另加現金$彳20，750換入公平市價140,750之機器。乙機器估計可用八年，殘値$15,000。試分別計算四維公司72年，75年，79年及81年之折舊費用，並作81年9月1 曰甲，乙兩機器之交換分錄。 (20%)

四.霆鋒公司87年度之淨利爲$827，500，其股本結構如下：特別股：100,000股，每股面額$5，股利率10%累積，已積欠一年，全數流通在外。普通股:87年1月1日流通茌外200，000股，每股面値$10 2月1日發放股票股利10°/。 3月1日現金增資30，000股 8月1日股票分割，調整每股之而額，將每股分爲兩股 10月1日購入庫藏股票20，000股試作(1)普通股當年度加權流動在外平均股數。

(2)普通股當年度之每股盈餘。 (20%)

五.On April 30，2000?the Abian Corporation sold $100,000 of its 12%, 10-years bonds For $101,680 including accrued interest- The bonds were dated January 1，2000. Interest is paid semi-annually on January 1 and July 1. On May 31，2003，Abian purchased 1/4 of the bonds on the open market at 101 plus accrued interest and canceled them. Abian uses the straight-line method for amortization of bond premiums and discounts. 1 .Prepare the journal entry needed at April 30，2000 to record the issuance of the bonds.

2.Prepare the journal entry needed at July 1，2000,

3. Prepare the journal entry needed at May 31，2003 to record retirement of the bonds. Assume that interest and premium or discount amortization have been recorded through January 1,2003.Record interest and amortization on only the bonds retired

4. Prepare the journal entry needed at July I, 2003 to record interest and premium or discount amortization. (20%)