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,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

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,

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.

3.On January 1,2014, Howard Company, a calendar-year company, issued $800，000 of notes payable, of which $200,000 is due on January 1 for each of the next four years. The proper statement of financial position presentation on December 31’ 2014’ is (A) Current Liabilities, $800,000. (B) Long-term Debt, $800，000. (C) Current Liabilities, $400,000; Long-term Debt, $400,000. (D) Current Liabilities, $200,000; Long-term Debt, $600，000.