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轉學考-會計學
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102年 - 102 淡江大學 轉學考 會計學(一)#55903
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題組內容
七、請分別對公司發放「股票股利」與進行「股票分割」對於股東權益之影響進行回答： 請依據下列格式畫在答案紙上依序作答，請以「增加「減少」或「不變」回答。（8%)
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其他申論題
五.(1)中山公司X9年期初存貨$5，000，進貨$35,000，期末存貨$11,000，現金銷貨$5，000，銷貨 毛利$:〖1;000，期初應收帳款$8,000，收回應收帳款$26,000，則期末之應收帳款餘額為？（5%)
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(2)忠孝公司今年初備抵呆帳有貸餘$15，000。今年4/15，公司確定有一筆帳款$10，000無法收 回，因而加以沖銷；但經過公司鍥而不捨的追討，該帳款又得以於今年12/1收回$3，000。今 年底公司依應收帳款餘額（$500,000)的2%估列呆帳。則今年底調整後備抵呆帳的貸餘為？ (3%)
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(3)正德公司應收帳款呆帳提列採應收帳款百分比法，估計呆帳率為2 % ,該公司2008年底 應收帳款餘額為$2，500,000，調整前備抵呆帳有貸方餘額$10，000，試問公司2008年底應提列 多少呆帳費用？（3%»)
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六：Nanjing Corporation purchased from its shareholders 5,000 shares of its own previously issued shares for $250,000. It later resold 2,000 shares for $54 per share, then 2,000 more shares for $49 per share, and finally 1,000 shares for $40 per share. (8%) Instructions Prepare journal entries for the purchase of the treasury shares and the three sales of treasury shares.
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(1) Net income is $132,000， accounts payable increased $10,000 during the year, inventory decreased $6，000 during the year, and accounts receivable increased $12，000 during the year. Under the indirect method, what is net cash provided by operating activities?
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【已刪除】(2) The following data are available for Cole Company. What is net cash provided by financing activities?
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(3) The following data are available for Duke Corporation. Sale of land $450,000 Sale of equipment 150,000 Issuance of ordinary shares 210，000 Purchase of equipment 120，000 Payment of cash dividends 180，000 What is net cash provided by investing activities?
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