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100年 - 100 淡江大學 轉學考 會計學(一)#56037
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題組內容
(12%)六、
(1) A corporation had current year net income of $2,375,000, It paid preferred dividends of $80,000 cash and had 500,000 weighted-average shares of common stock outstanding. Calculate the corporation’s earnings per share. ( 4% )
其他申論題
(3) Assume that Walker uses the effective interest method of amortization of any discount or premium on bonds. Prepare the general journal entry to record the first semiannual interest payment on June 30,2009.
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(4) Assume instead that Walker uses the straight-line method of amortization of any discount or premium on bonds. Prepare the general journal entry to record the first semiannual interest payment on June 30,2009.
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(1) Compute the revised annual depreciation on each asset in 2010. (Show computations.) (8%)
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(2) Prepare the entry (or entries) to record depreciation on the building in 2010. ( 5% )
#212568
(2) A company reported net income of $478,000 and paid $5,500 in preferred cash dividends during the current year. The company had 100,000 common shares issued,and 10,000 common shares in treasury. The year-end market price per common share was $43.05. Calculate the company’s price-earnings ratio. ( 4% )
#212570
(3) A company’s stock is selling for $35 per share at year-end. This current year it paid shareholders a $2.45 per share cash dividend, reported earnings per share of $12.00,and had 750,000 common shares outstanding at year-end. Calculate the company’s dividend yield. ( 4% )
#212571
(1) Prepare the entry to record the write-off of uncollectible accounts during the period. (2%)
#212572
(2) Prepare the entries to record the recovery of the uncollectible account during the period. (4%)
#212573
(3) Prepare the entry to record bad debts expense for the period. ( 4% )
#212574
(4) Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. (8%)
#212575