4. Adjusting entries are necessary to

 i. obtain a proper matching of expense to revenue.

 ii. achieve an accurate statement of assets and equities.

iii. adjust assets and liabilities to their fair value.
(A)i
(B) ii
(C)iii
(D) i and ii 

10. In the long run the local coffee shop incurs total costs of $625 when output is 1,250 cups of coffee and $750 when output is 1,500 cups of coffee. For this range of output, the coffee shop exhibits (A) economies of scale. (B)constant returns to scale. (C)diseconomies of scale. (D) efficient scale. 

1. What is a purpose of having a conceptual framework? (A)To make sure that economic activity can be identified with a particular legal entity. (B) To segregate activities among competing companies. (C)To provide comparable information for different companies. (D) To enable the profession to more quickly solve emerging practical problems and to provide a foundation from which to build more useful standards.

2. In the conceptual framework for financial reporting, what provides “the why”–the purpose of accounting? (A)Recognition, measurement, and disclosure concepts such as assumptions, principles, and constraints (B) Qualitative characteristics of accounting information (C)Elements of financial statements (D) Objective of financial reporting

3. Which of the following is a fundamental quality of useful accounting information? (A)Comparability. (B) Relevance. (C)Neutrality. (D) Materiality.

5. Which of the following statements is false? (A)Companies can prepare the income statement and the statement of financial position directly from the adjusted trial balance. (B) Companies can prepare the statement of cash flows directly from the adjusted trial balance. (C)The adjusted trial balance proves the equality of total debits and total credits after all adjustments. (D) Each adjusting entry affects one statement of financial position account and one income statement account.

1. 下列反應式平衡後(最簡整數)，其係數總和為多少？  Al + HO⁻ + H2O → Al(OH)4 ⁻ + H2 (A) 7 (B) 10 (C) 15 (D) 21

2. 0.0035 M 的某化合物水溶液其 pH 值為 2.46，則該化合物是？ (A) 弱酸 (B) 強酸 (C) 弱鹼 (D) 強鹼

3. 關於錯離子 Co(en)2Cl2⁺的敘述下列何者正確？(en = ethylenediamine, NH2CH2CH2NH2) (A) 中心原子 Co 為 Co(I) (B) 因 en 是強場配位基，所以此錯離子為順磁性 (C) 此錯離子具幾何異構物，但不具光學異構物 (D) 此錯離子具兩個幾何異構物及兩個光學異構物

4. 弱場(weak field)錳錯離子[MnCl6]3-中有多少未成對電子？ (A) 0 (B) 2 (C) 4 (D) 5

5. 化學反應 2A → C 其 ln[A]對時間(time)作圖的結果如下所示，請問圖中直線的斜率為何？ (A) –k (B) –1/k (C) 1/k (D) k