1. ( ) Entries i:oi: cash dividends are required on the:
(A) declaration, date and the payment date.
(B) record dale and the payment date.
(C) declaration date, record date and the payment date.
(D) declaration date and the record date,

 2,如下圖.皙點m在A點從靜止釋放•當它到達B點時擺線上的張力爲？ (A) O.5mg (B) mg (C) 2mg (D) img (E) 0

3,如下圖.横桿維持水平之條件爲：

4,如果f爲力.x爲位移. k爲一常數’簡諧運動必需滿足的條件爲：

5,有A、B兩物體, A的質量爲B的兩倍,同時A的比熱爲B的三倍。兩物體吸收了等量的熱’若A物體 的溫度改變量爲△T ,則B物體的溫度改變量應爲 (A)△T (B) 1.5△T(C) 0.75△T (D)6△T (E)3△T

2. ( ) Which is an e.xample of a cash flow from an operating activity? (A) payment of cash to lenders for Interest. (B) receipt of cash from, ihe sale of ordinary shares, (C) paymeoi of casii. to reacquire- shares. (D) None of the above,

3. ( ) Scout Corporation has income before taxes of $400,000, loss on operation of a discontinued 40,000, and a $60,000 loss on disposal of a division. If the income tax rate is 25% on all items, the income statement should show income from continuing operations and net IncGinc, respectively, of: (A) $400,000 and $300,000. (B) $4-00,000 and $225,000. (C) $300,000 and $200,000. (D) $30(),0«)0 and $225,000.

4. ( ) Which of tlie follow; o.g measures is an evaluation of a firm's ability to pay current liabilities? (A) Acid-tesi ratio. (B) curreiU ratio. (C) both (a) and (b). (D) Return on assets.

5. ( ) In the statement of financial position, the cost of treasure shares is deducted in: (A) expenses. (B) revenues. (C) equity. (D) liabilities.

1. Trans Company debited Prepaid Insurance for $1，320 on July 1，2014，for a one-year fire insurance policy. If the company prepares monthly financial statements, failure to make an adjusting entry on July 31 for the amount of insurance that has expired would cause: (A) assets to be overstated by $1, 320 and expenses to be understated by $1，320. (B) expenses to be overstated by $110 and assets to be understated by $110. (C) assets to be overstated by $110 and expenses to be understated by $110. (D) expenses to be overstated by $1，320 and assets to be understated by $1，320.

2. At March 31, Johnson Company has the following bank information: cash balance per bank $3,150; outstanding checks $185; deposits in transit $360; credit memo for interest $25; bank service charge $30. What is Johnson’ s adjusted cash balance on March 31? (A) $3,350. (B) $3, 335. (C) $2,990. (D) $3,325.