2. The statement of cash flows is prepared from all of the following except

23 下列那一個國家尚未加入歐盟？ (A)瑞士 (B)瑞典 (C)羅馬尼亞 (D)拉托維亞

24 下列那一個國家與我國有雙邊 FTA？ (A)澳洲 (B)紐西蘭 (C)越南 (D)智利

25 下列何者是現階段 WTO 進行的回合談判？ (A)烏拉圭回合 (B)東京回合 (C)杜哈回合 (D)杜拜回合

1. Which of the following adjustments to convert ilet income to net cash provided by operating activities is correct?

3. The following data is available for BOX Corporation at December 31,2014: Ordinary shares, par $10 (authorized 25,000 shares) $ 200,000 Treasury shares (at cost $15 per share)900 Based on the data, how many ordinary shares are outstanding? (A) 25,000 (B) 20,000 (C) 24,940 (D) 19,940

4. Short-term creditors are usually most interested in evaluating (A) solvency, (B) liquidity, (C) marketability, (D) profitability.

5. In performing a vertical analysis, the base for sales returns and allowances is (A) net sales, (B) sales discounts, (C) sales, (D) total revenues.

1. ( ) Which of the following is not classified properly as a current asset? (A) Supplies (B) Marketable securities (C) A fund to be used to purchase a building within the next year (D) A receivable from the sale of an asset to be collected in two years

複選題2. ( ) A payment of a portion of Accounts Payable will (A) not affect total assets. (B) increase liabilities. (C) not affect stockholders’ equity. (D) decrease net income.

3.( ) Adans Company is a retailer and uses a perpetual inventory system. Which statement is correct? (A) Returns of merchandise inventory by Adans Company to a manufacturer are credited to merchandise inventory. (B) Freight paid to get merchandise inventory to Adans Company’s store is debited to Freight Expense. (C) A return of merchandise inventory by one of Adans Company's customers is credited to merchandise inventory. (D) Discounts taken by Adans Company's customers are credited to merchandise inventory.