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> 96年 - 96 淡江大學 轉學考 會計學(一)#56896
96年 - 96 淡江大學 轉學考 會計學(一)#56896
科目:
轉學考-會計學 |
年份:
96年 |
選擇題數:
7 |
申論題數:
28
試卷資訊
所屬科目:
轉學考-會計學
選擇題 (7)
1. Short-tenn creditors are usually most interested in evaluating (A) solvency. (B) liquidity. (C) marketability. (D) profitability.
2. Long-term creditors are usually most interested in evaluating (A) liquidity and solvency. (B) solvency and marketability. (C) liquidity and profitability. (D) profitability and solvency.
3. Horizontal analysis is also called (A) linear analysis. (B) vertical analysis. (C) trend analysis. (D) common size analysis.
4. On July 1,2005,Braxton,Inc issued stock in exchange for a computer system. The system had a cost of $9,500 and a fair market value at July 1 of $5,000. The computer system should be valued on Braxton^ books at (A) fair market value. (B) cost. (C) zero. (D) a nominal amount.
5. Monthly and quarterly time periods are called (A) calender periods. (B) fiscal periods. (C) interim periods. (D) quarterly periods.
6. Tn a service-type business, revenue is considered earned (A) at the end of the month. (B) at the end of the year. (C) when the service is performed (D) when cash is received
7. Southeastern Louisiana University sold season tickets for the 2006 football season for $160,000. A total of 8 games will be played during September, October and November. In September, two games were played In October, three games were played The balance in Unearned Revenue at October 31 is (A) $0 (B) $40,000 (C) $60,000 (D) $100,000
申論題 (28)
1. A company had net income of $200,000. Amortization expense is $25,000. During the year, Accounts Receiyable and Inventory increased $10,000 and $20,000, respectively. Prepaid Expenses and Accounts Payable decreased $3,000 and $6,000, respectively. There was also a gain on the sale of land of $12,000. How much cash was provided by operating activities?
2.Ephram Company lias 2,000 shares of 5%, $100 par non-cumulative preferred stock outstanding at December 31, 2005. No dividends have been paid on this stock for 2004 or 2005. Dividends in arrears at December 31, 2005 total
3.Roberson Corporation was organized on January 1,2005,with authorized capital of 500,000 shares of $10 par value common stock. During 2005,Roberson issued 20,000 shares at $12 per share, purchased 2,000 shares of treasury stock at $13 per share, and sold 2,000 shares of treasury stock at $14 per share. What is the amount of additional paid-in capital at December 31, 2005?
4. A company purchased factory equipment on April 1,2006 for $^18,000. It is estimated fliat the equipment will have a $6,000 salvage value at the end of its 10-year useful life. Using llie straiglit-line method of depreciation, the amount to be recorded as depreciation expense at December 31, 2006 is
5. A plant asset cost $96,000 and is estimated to have a $12,000 salvage value at the end of its 8-year useful life. The annual depreciation expense recorded for the third year using the double-declining-balance method would be
6. Joe's Copy Shop bought eqviipment for $60,000 on January 1,2006. Joe estimated the Useful life to be 3 years with no salvage value, and Ihe straight-line method of depreciation will be used On January 1,2007, Joe decides lliat the business will use the equipment for 5 years. What is the revised depreciation expense for 2007?
(1) Cash receipts for the last week of May recorded on the company's books were $2,200 but this amount does not appear on the bank statement.
(2) The bank slalement shows a debit memorandum for $40 for check printing charges.
(3) Check No. 189 payable to T. Francis Company was written for $230, but recorded in the records for $320.
(4) The local amount of checks slill outstanding at May 31 amounted to $2,610.
(5) A check for $325 drawn by Irving Enterprises was included in the bank statement. The check had cleared Ivan’s account and was deducted by the bank from Ivan’s balance.
(6) The bank relumed an NSF check from a customer for $420.
(7) The bank included a credit memorandum for $1,090 that represents collection of a customer's note by the bank for the company; principal amount of the note was $1,000 and interest was $90. Ivan had accrued the interest on the note. Compute the amount of “adjusted cash balance per books” in the Bank Reconciliation
8. Prepare the adjusting entries to record estimated bad debts expense using the percentage of sales basis assumptions and Allowance for Doubtflil Accounts has a credit balance of $3,200 before adjustment.
9. Prepare the adjusting entries to record estimated bad debts expense using the percentage of receivables basis assumptions md Allowance for Doubtful Accounls has a debit balance of $730'before adjustment.
1. Purchases of $35,000 were not recorded in 2004.
2. The 2004 December 31 inventory should have been $29,000.
3- The 2005 ending inventory included inventory costing $8,000 that was purchased FOB destination and in transit ai year end
4, The 2006 ending inventory did not include goods costing $4,000 that were shipped on December 29 to Sampson Plumbing Company, FOB shipping point. The goods were still in transit at the end of the year.
10. Determine the correct net income for 2004
11. Determine llie correct net income for 2005
12. The number of shares of common slock outstanding was
13. The sales price of Ihe common stock when issued was
14. The cost, per share of the treasury stock was
15. The average issue price of Ihe common slock was
三、On January 1,Hise Corporation purchased a 35% equity in Schoenlhaler Company for $220,000. At December 31,Schoenthaler declared and paid a $50,000 cash dividend and reported net income of $140,000, ' Instructions Prepare the tjfccessary journal entries for Hise Corporation (15%)
(1) Eaton and
(2) Holley