2.曱公司2011初計有流通在外每股面額$10之普通股$20，000股，其發行溢價為 $100,000，當年度曱公司以每股$19購買$6，000股庫藏股，隨即將買入庫藏股全數 註銷。試問上述庫藏股註銷將減少曱公司保留盈餘的金額為多少？
(A)$14,000
(B)$24,000
(C)$30,000
(D)$84,000

1. Per IAS 2, how should unallocated fixed overhead costs be treated? (A) Allocated to finished goods based on ending balance in the account. (B) Allocated to work in process based on ending balance in the accounts. (C) Recognized as cost of goods sold in the period in which they are occurred. (D) Allocated to work in process, finished goods and cost of goods sold based on ending balance in the accounts.

3. Staples Company’s accounting records indicated the following information: A physical inventory taken on December 31, 2013, resulted in an ending inventory of $525,000. Staples’s gross profit on cost has remained constant at 25% in recent years. Staples suspects some inventory may have been taken by a new employee. At December 31, 2013, what is the estimated cost of missing inventory? (A)$ 15,000 (B)$ 175,000 (C)$200,000 (D)$ 185,000.

4. In accordance with IAS 36, long-lived assets are required to be tested for impairment (A) At the end of reporting period, every three years. (B) When the asset is fully depreciated. (C) When circumstances indicate that carrying amount of an asset might not be recoverable. (D) At the end of each reporting period.

5.乙公司於2011年2月1日折價發行公司債，乙公司應該使用有效利息法攤銷折價， 卻誤用直線法攤銷折價。試問此錯謓將對乙公司當年度財務報表造成什麼影響？(A) 高估公司債帳面金額，高估保留盈餘(B)低估公司債帳面金額，低估保留盈餘(C) 高估公司債帳面金額，低估保留盈餘(D)低估公司債帳面金額，高估保留盈餘

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

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

5. Monthly and quarterly time periods are called (A) calender periods. (B) fiscal periods. (C) interim periods. (D) quarterly periods.

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.

3. Horizontal analysis is also called (A) linear analysis. (B) vertical analysis. (C) trend analysis. (D) common size analysis.

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.

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