4.甲公司有一筆金額很大的股票投資(對被投資公司不具控制能力與重大影響),該股票投資 之會計處理可能有二種:(1)透過損益按公允價值衡量:(2)透過其他綜合損益按公允價值衡 量。你覺得哪一種會計處理的資訊透明度比較高?為什麼?(5分)

二、簡答题:(4题,每題5分,共20分) 1.財務資訊(財務報導)的使用人有哪些?(5分)

2.試說明編製銀行存款調節表之目的與原因。(5分)

3.投資性不動產的定義為何?試舉一個例子說明。(5分)

7. (5 分) The JJ Company's comparative balance sheets and additional information, are presented below. Required: Prepare the investing section and financing section of JJ Company's statement of cash flows.

(b) Prepare all of HH’s journal entries for 2018.

(a) Prepare an amortization table for 2018 and 2019.

5. (8 分) TTT Co. sells €300,000 of 12% bonds on June 1, 2018. The bonds pay interest on December 1 and June 1. The due date of the bonds is June 1, 2023. The bonds yield 10%, selling for €319,390. On October 1, 2019, TTT buys back €150,000 worth of bonds for €157,500 (includes accrued interest). Instructions (Round to the nearest dollar.) Prepare all of the relevant journal entries from the time of sale until October 1, 2019. Amortize premium or discount on interest dates and at year-end.(Assume that reversing entries were not made.)

4. (8 分) SSS Company owns land that it purchased at a cost of £600,000 in 2016. The company chooses to use revaluation accounting to account for the land.The land’s value fluctuate as follows (all amounts as of December 31): 2016, £585,000; 2017, £598,000; 2018, £630,000; and 2019, £590,000. Instructions Prepare the journal entries to record the revaluation of the land in each year.

(d) Assume that the beginning retained earnings balance (unadjusted) for 2019 is $1,800,000 and that non-comparative financial statements are prepare(D)At what adjusted amount should this beginning retained earnings balance be stated?

(c) Assume that the beginning retained earnings balance (unadjusted) for 2017 was $1,260,000. At what adjusted amount should this beginning retained earnings balance for 2017 be stated, assuming that comparative financial statements were prepared?

110年 - 110 國立臺灣大學_碩士班招生考試試題_會計學研究所：中級會計學#124008

110年 - 110 國立台北商業大學_碩士班招生考試_會計資訊系會計財稅：中級會計學#110800

110年 - 110 國立高雄科技大學_碩士班招生考試_會計資訊系：中級會計學(甲、乙組)#110491

110年 - 110淡江大學_碩士班招生考試_會計學系︰中級會計學#100336

110年 - 110東吳大學_碩士班招生考試_會計學系︰中級會計學#100138

109年 - 109國立臺灣大學_碩士班招生考試_會計學研究所:中級會計學#110835

109年 - 109 輔仁大學_碩士班招生考試_會計學系：中級會計學#105731

109年 - 109中原大學_碩士班招生考試_會計學系︰中級會計學#101454

109年 - 109東吳大學_碩士班招生考試_會計學系︰中級會計學#100474

108年 - 109東吳大學_碩士班招生考試_會計學系：中級會計學#111293