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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
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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(1) average cost
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(2) FIFO
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(1) Cost of goods sold for 2014.
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