5.何謂基礎生產率(primaryproductivity)?請說明其定義計量單位及如何在船上測量。(10分)

6.在波浪觀測資料統計上,波浪浪高常用表示,請問何謂?(3分)請問波浪的大小,主要是受那三個因素影 響?(9分)

7.請說明鹽度的定義為何?(3分)。海水密度常以σ表示之,請問σ定義為何?(3分)

(a) Prepare the entries on both companies' books assuming that the exchange had commercial substance.

(b) Prepare the entries on both companies' books assuming that the exchange lacked commercial substance.

(a) What is the   carrying amount of the delivery equipment  ,   the amount of depreciation expense  , and   the amount of grant revenue related to the equipment   at December 31, 20X1 or in 20X1 (1) if ABC Co. reports the grant for the equipment as a reduction of the asset. (2) if ABC Co. reports the grant for the equipment as deferred grant revenue.

(b) What is the   carry amount of the loan payable  ,   grant revenue related to the loan  , and   interest expense   at December 31, 20X1 or in 20X1.

(a) Prepare all the journal entries related to the environmental liability necessary in 20X1.

(b) Prepare all the journal entry on January 2, 20X4.

4.  On July 2, 20X1, ABC Company sold to DEF merchandise having a sales price of €8,000 (cost €3,200) with terms of 2/10. n/30. f.o.(B) shipping point. ABC estimates that merchandise with a sales value of €800 will be returned. An invoice totaling €80, terms n/30, was received by DEF on July 6 from PQR Delivery Service for the freight cost. Upon receipt of the goods, on July 3, DEF notified ABC that €300 of merchandise contained flaws. The same day, ABC issued a credit memo covering the defective merchandise and asked that it be returned at ABC’s expense. ABC estimates the returned items to have a fair value of €60. The freight on the returned merchandise was €30 paid by ABC on July 7. On July 12, the company received a check for the balance due from DEF.InstructionsPrepare journal entries for ABC Company to record all the events noted above assuming sales and receivables are entered at gross selling price.

(a) Using the above information for ABC Corporation, calculated the amounts of   pension expenses  ,   efined benefit obligation  , and   plan assets   at December 31, 20X9 or in 20X9.

110年 - 110 國立臺灣大學_碩士班招生考試_海洋所物理與化學與地物組(3組聯招):普通海洋學#100473