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96年 - 96 淡江大學 轉學考 會計學(一)#56896
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11. Determine llie correct net income for 2005
其他申論題
2. The 2004 December 31 inventory should have been $29,000.
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3- The 2005 ending inventory included inventory costing $8,000 that was purchased FOB destination and in transit ai year end
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4, The 2006 ending inventory did not include goods costing $4,000 that were shipped on December 29 to Sampson Plumbing Company, FOB shipping point. The goods were still in transit at the end of the year.
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10. Determine the correct net income for 2004
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12. The number of shares of common slock outstanding was
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13. The sales price of Ihe common stock when issued was
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14. The cost, per share of the treasury stock was
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15. The average issue price of Ihe common slock was
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三、On January 1,Hise Corporation purchased a 35% equity in Schoenlhaler Company for $220,000. At December 31,Schoenthaler declared and paid a $50,000 cash dividend and reported net income of $140,000, ' Instructions Prepare the tjfccessary journal entries for Hise Corporation (15%)
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(1) Eaton and
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