(1) Coolman is a manufacturer of sportswear. It produces all of its products in one department. The company uses weighted-average method under the process costing system. The information for the current month is as follows:



Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. Factory overhead is applied at a rate equal to 50% of direct manufacturing labor. Ending work in process was 60% complete. All spoilage is normal and is detected at end of the process.

Requirement:

(a) Prepare a production cost worksheet if spoilage is recognized.

(b) Distinguish among spoilage, rework, and scrap.

(2) The NTPU Company manufactures tables. In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Assembly Department and 8,000 direct manufacturing labor-hours in Quality Control Department. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows:Job A incurred 800 machine-hours in Assembly Department and 300 manufacturing labor-hours in Quality Control Department. The company uses a budgeted overhead rate for applying overhead to production.Requirement:(a) Prepare the necessary journal entries to summarize the March transactions for Assembly Department.(b) Determine the total cost of Job A.

(2) What is the net present value of the project? (8%)

3. ELO Company is considering the purchase of new equipment that will reduce labor costs. ELO made the following estimates related to the new equipment:Assume depreciation is calculated on a straight-line basis. All cash flows occur at the end of the year except for the initial investment amounts.Required:(1) What is the increase in the annual cash flow from investing the equipment? (8%)(2) What is the net present value of the project? (8%)(3) Calculate the accrual accounting rate of return based on average investment. (8%)

(1) Construct a linear programming model of Taipei's product mix problem. (8%)

(2) What is Taipei's optimal product mix? (8%)

(3) What are the shadow prices of A and B. (10%)

1. 請比較質化研究方法與量化研究方法之差異，並請說明兩者之間的主要爭論。(30 分)

2. 請簡要設計一份以質化研究訪談進行之都市及區域研究計劃書。內容包括：(1) 研究題目；(2) 研究動機與目的；(3) 訪談對象與半結構式問卷；(4) 研究預期貢獻。 (70 分)

一、試繪圖並說明向量式資料(Vector)與網格式資料(Raster)如何表示地理空間圖徵(Feature)? (20%)

114年 - 114 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#146936

111年 - 111 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#146952

109年 - [非官方正解]109 輔仁大學_碩士班招生考試_會計學系：成本學與管理會計學#105745

108年 - 108 國立臺北大學_碩士班一般入學考試試題_會計學系：成本與管理會計學#146948