Microsoft Word - 105中會.doc

Size: px

Start display at page:

Download "Microsoft Word - 105中會.doc"

鸡池
6 years ago
Views:

1 類科 : 會計師科目 : 中級會計學 105 年專技高考會計師考試試題甲申論題部分 :(50 分 ) 4 4 A 50, ,000 $ ,000 $ ,000 60,000 $ A 45,000 60,000 2,400 $ ,000 $10 10 X ,000-84,000 1 ( ) 2, , X ,000-70,000 2 ( ) 2, ,000 70, , 11

2 105 GO FIGHT WIN X ,000-56,000 3 ( ) 2, , , units X , ,000 4 ( ) 2, , , X1 20X1 $120,000 $600,000 8% 20X1 $2,000,000 20X1 20X1 4 20X1 6 X ,000 P 28% 1,789,959 1,069, , , 11 ~

3 X ,597 85,597 1,069, ,597 20X1.1.1 =1,789,959 20X =1,155,556 : $(85,597) 210,041 $124,444 ( ) $646,564 (9,600) $636,964 ( ) x P 38% 120,000 x=46, ,000+46,564=646,564 20X I II $4,900 $1,700 1,400 0 (2,400) (900) $3,900 $800 I $400 I II 20X ? $1,800?? $5,000 5,000 1,500 3,000 1, , 11

4 105 GO FIGHT WIN I II 20X $200 20X5 $10,000 80% 10 20X5 10%$700 10% 11 20X X $1,200 $1, ,700 5,000 3,300 1,500 5,000 8,000 3,000 1, $16,500 $16,500 銷貨成本 10, 存貨週轉率 = = =10, 故平均存貨 =800 平均存貨平均存貨 = =800 =200= - 1,800=2, =2,000 =1,200 =11= 稅前息前淨利利息費用 1, I = I I=170 長期借款 0.1=170, 長期借款 =1, , 11 ~

5 X4 $600,000 $800,000 $140,000 X5 X5 $300,000 X5 $300,000 10% 12% X5 $400,000$250,000 X5 $950,000 X5 6 X5 6 X DBO: 600, , = 90,000 PAFV: 800, = (80,000) : 600, = 6,000 16,000 DBO:60, ,000 PAFV:16, ,000 :66, ,000 22,000 96,000-80,000 60, DBO PAFV 600, , ,000 96,000 90, , , , , ,000 60, , , 11

6 105 GO FIGHT WIN X5 =300, ,000=600,000 =16,000( ) X $204, ,000 22, , , ,000 乙測驗題部分一單一選擇題 ( 第 1 題至第 19 題, 每題 2 分, 占 38 分 ) 20X3 7 1 $800,000 $300,000 $20,000 20X $50,000 $49,600 $300,000 $534,000 $320,000 X1 3 $50,000,000 2% 10% 3 X1 $1,000,000 X1 $4,000,000 X2 $3,305,785 X2 $46,363,636 20X1 $98, $100,000 4% 20X2 5% 20X1 $99,200 20X $99,950 20X2 $0 $10 $153 $ , 11 ~

7 $31,210 $30,270 $9,100$620 $7,600 $15,140 $15,760 $8,160 $16,380 X $50,000 $10,000 $15,000 $30,000 X $1,025,000 $995,000 $970,000 $960,000 20X1 100, , , ,000 80, , , 11

8 105 GO FIGHT WIN $250,000 x3 x5 x3 x4 x5? $135,000 $60,000? 120,000 - x3 $225,000 x3 $5,000 x4 x5 x4 x5 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 $55,000 $60,000 20x1 $550,000$6,000 20x $500,000 $25,000 20x1 $575,000 $556,000 $544,000 $569,250 20X4 1 1 $400,000$100,000 $200,000$20,000 6% $1,100,000 20X4 20X4 1 1 $1,100, , 11 ~

9 20X4 $131,921 20X4 $84,113 20X4 $80,000 $80, X3 $300,000 X5 $600,000 X6 $650,000 X7 X6 $50,000 $250,000 $300,000 $350,000 X1 $480,000 $100,000 5 $40,000 9% $449,970 X4 X3 $21,423 $21,423 $203,988 $203,988 X5 X3 X4 X5 $600,000 $840,000 $920, , , ,000 X5 $40,000 $40,000 $120,000 $120, , 11

10 105 GO FIGHT WIN 二複選題 ( 第 20 題至第 23 題, 每題 3 分, 占 12 分 ) X1 200,000 10,000 $ ,000 $5 1 X1 $1,200,000 30% $75 X1 $200,000 $ ,000 $ X1 20 5,000 20X1 20X X X2 20X2 2,500 20X2 5,000 20X2 20,000 20X2 65,000 20X2 2,500 5% 20X1 $1,000,000 $100,000 20X $900,000 20X X X X $1,200,000 20X3 20X6 $550,000 20X6 20X2 20X3 $2,000,000 $1,550,000 5% X $1,000,000 20X2 $180, , 11 ~

11 20X2 $200,000 20X3 $500,000 20X3 $50,000 X1 X1 X2 X3 $50,000 17% $10,000 50% 4 $100,000 X1 X2 X3 $180,000 $120,000 $60,000 X1 X2 X3 $10,000 $12,000 $20, X1 $60,000 X2 $42,000 X2 $1,870 X3 $110,000 X3 $9,350 志聖祝您金榜題名 11, 11

2015 TB-1-06.indd

2015 TB-1-06.indd 第六課愛使我們和好 95 第 6 課愛使我們和好經金文句創世記卅三 1 20 上帝一向以仁慈待我, 賜給我一切所需要的 ( 創世記卅三 11) 教學主旨教學目標信仰人物故事創世記第廿七章記載雅各因為欺騙父親以撒, 奪走父親以撒原先要給