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96年 - 96 淡江大學 轉學考 會計學(一)#56896
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5. A plant asset cost $96,000 and is estimated to have a $12,000 salvage value at the end of its 8-year useful life. The annual depreciation expense recorded for the third year using the double-declining-balance method would be
其他申論題
1. A company had net income of $200,000. Amortization expense is $25,000. During the year, Accounts Receiyable and Inventory increased $10,000 and $20,000, respectively. Prepaid Expenses and Accounts Payable decreased $3,000 and $6,000, respectively. There was also a gain on the sale of land of $12,000. How much cash was provided by operating activities?
#219285
2.Ephram Company lias 2,000 shares of 5%, $100 par non-cumulative preferred stock outstanding at December 31， 2005. No dividends have been paid on this stock for 2004 or 2005. Dividends in arrears at December 31, 2005 total
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3.Roberson Corporation was organized on January 1，2005，with authorized capital of 500,000 shares of $10 par value common stock. During 2005，Roberson issued 20,000 shares at $12 per share, purchased 2,000 shares of treasury stock at $13 per share, and sold 2,000 shares of treasury stock at $14 per share. What is the amount of additional paid-in capital at December 31, 2005?
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4. A company purchased factory equipment on April 1，2006 for $^18,000. It is estimated fliat the equipment will have a $6,000 salvage value at the end of its 10-year useful life. Using llie straiglit-line method of depreciation, the amount to be recorded as depreciation expense at December 31, 2006 is
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6. Joe's Copy Shop bought eqviipment for $60,000 on January 1，2006. Joe estimated the Useful life to be 3 years with no salvage value, and Ihe straight-line method of depreciation will be used On January 1，2007, Joe decides lliat the business will use the equipment for 5 years. What is the revised depreciation expense for 2007?
#219290
(1) Cash receipts for the last week of May recorded on the company's books were $2,200 but this amount does not appear on the bank statement.
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(2) The bank slalement shows a debit memorandum for $40 for check printing charges.
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(3) Check No. 189 payable to T. Francis Company was written for $230, but recorded in the records for $320.
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(4) The local amount of checks slill outstanding at May 31 amounted to $2,610.
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(5) A check for $325 drawn by Irving Enterprises was included in the bank statement. The check had cleared Ivan’s account and was deducted by the bank from Ivan’s balance.
#219295
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