碩命題橫式

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1 第 1 頁, 共 6 頁得攜帶計算器 ( 以同時不具有 26 個英文字母單鍵輸入功能及翻譯功能者為限 ) 一選擇題 ( 每題 3%, 共計 30%) 1. A company has inventory of 15 units at a cost of $12 each on August 1. On August 5, they purchased 10 units at $13 per unit. On August 12 they purchased 20 units at $14 per unit. On August 15, they sold 30 units. Using the FIFO periodic inventory method, what is the value of the inventory at August 12 after the sale? (A)$140 (B)$160 (C)$210 (D)$380 (E)$ The document, also known as the check authorization, that is a checklist of steps necessary for approving an invoice for approval and payments is the (A)Purchase requisition. (B)Purchase order. (C)Invoice. (D)Receiving report. (E)Invoice approval. 3. A company ages its accounts receivables to determine its end of period adjustment for bad debts. At the end of the current year, management estimated that $15,750 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $175. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense? (A) Bad Debt Expense ,750 Allowance for Doubtful Accounts... 15,750 (B) Bad Debt Expense ,575 Allowance for Doubtful Accounts... 15,575 (C) - 1 -

2 第 2 頁, 共 6 頁 Bad Debt Expense ,925 Allowance for Doubtful Accounts... 15,925 (D) Accounts Receivable ,750 Bad Debt Expense Sales ,925 (E) Accounts Receivable ,925 Allowance for Doubtful Accounts... 15, Teller purchased merchandise from TechCom on October 17 of the current year. TechCom accepted Teller's $4,800, 90-day, 10% note as payment. What entry should TechCom make on January 15 of the next year when the note is paid? (A) Notes Receivable... 4,800 Interest Receivable Sales... 4,920 (B) Notes Receivable... 4,920 (C) Interest Revenue Interest Receivable Notes Receivable... 4,800 (D) Interest Revenue Interest Receivable Notes Receivable... 4,800 (E) Interest Revenue Notes Receivable... 4,

3 第 3 頁, 共 6 頁 5. Morgan Corporation reports the following information: Net cash provided by operating activities $255,000 Average current liabilities 150,000 Average long-term liabilities 100,000 Dividends paid 60,000 Capital expenditures 110,000 Payments of debt 35,000 Morgan s free cash flow is: (A)$50,000 (B)$85,000 (C)$145,000 (D)$195,000 (E)$125, A company has 500 shares of $50 par value preferred stock outstanding, and the call price of its preferred stock is $60 per share. It also has 20,000 shares of common stock outstanding, and the total value of its stockholders' equity is $680,000. The company's book value per common share equals: (A) $31.71 (B) $32.50 (C) $32.75 (D) $ Investments in trading securities: (A) Include only equity securities. (B) Are reported as current assets. (C) Include only debt securities. (D) Are reported at their cost, no matter what their market value. 8. Three of the most common tools of financial analysis are: (A)Financial reporting, ratio analysis, vertical analysis. (B)Ratio analysis, horizontal analysis, financial reporting. (C)Horizontal analysis, vertical analysis, ratio analysis. (D)Trend analysis, financial reporting, ratio analysis

4 第 4 頁, 共 6 頁 9. A corporation declared and issued a 15% stock dividend on November 1. The following up-to-date data were available immediately prior to the dividend: Retained earnings... $750,000 Shares issued and outstanding... 60,000 Market value per share... $15 Par value per share... $5 The amount that total stockholders' equity will increase (decrease) as a result of recording this stock dividend is: (A)$135,000 (B)$(135,000) (C)$(90,000) (D)$0 10.Obligations due to be paid within one year or the company's operating cycle, whichever is longer, are: (A)Current assets. (B)Current liabilities. (C)Earned revenues. (D)Operating cycle liabilities. 二非選擇題 ( 共計 70%) 1.Brown Company's bank statement for September 30 showed a cash balance of $1,350. The company's Cash account in its general ledger showed a $995 debit balance. The following information was also available as of September 30. (1) A customer's check for $100 marked NSF was returned to Brown Company by the bank. In addition, the bank charged the company's account a $25 processing fee. (2) The September 30 cash receipts, $1,250, were placed in the bank's night depository after banking hours on that date and this amount did not appear on the September 30 bank statement. (3) A $15 debit memorandum for checks printed by the September 30 bank was included with the canceled checks. (4) Outstanding checks amounted to $1,

5 第 5 頁, 共 6 頁 (5) A customer's note for $900 was collected by the bank. A collection fee of $25 was deducted by the bank and the difference was deposited in the account. (6) Included with the canceled checks was a check for $275, drawn on another company, Browne Inc. Questions: (14%) (a) Prepare a bank reconciliation as of September 30. (b) Prepare any necessary adjusting journal entries necessary as a result of the bank reconciliation. 2.Prepare general journal entries for the following transactions of Viking Company, assuming they use the allowance method to account for uncollectible accounts. (21%) Apr 1 Sold $2,500 of merchandise to Arthur Co., receiving an 8%, 90-day, $2,500 note. 15 Wrote off $1,500 owed by Network Co. 30 Received a $6,000, 5%, 30-day note receivable from Calvin Co. as exchange for its $6,000 account receivable. May 30 The note received from Calvin on April 30 was collected in full. June 30 Arthur Co. Was unable to pay the note on the due date. July 15 Network Co. paid $1,000 of the amount written off on April On January 1, a company issues bonds with a par value of $300,000. The bonds mature in 5 years and pay 8% annual interest each June 30 and December 31. On the issue date, the market rate of interest is 6%. Compute the price of the bonds on their issue date. The following information is taken from present value tables: (5%) Present value of an annuity for 10 periods at 3% Present value of an annuity for 10 periods at 4% Present value of 1 due in 10 periods at 3% Present value of 1 due in 10 periods at 4%

6 第 6 頁, 共 6 頁 4.The following selected account balances are taken from a merchandising company's records: (15%) Dec. 31 Dec. 31, For the Year 2010 Merchandise inventory... $5,600 $21,200 Accounts payable... 32,400 27,400 Salaries payable... 4,400 3,000 Accounts receivable... 42,000 36,000 Total assets , ,000 Sales... $312,000 Cost of goods sold ,600 Salaries expense... 48,000 (1) Calculate the cash payments made during 2010 for merchandise. Assume all of the company's accounts payable balances result from merchandise purchases. (2) Calculate the cash receipts from customer sales during (3) Calculate the cash payments for salaries during 蘋果公司於 2009 年 11/7 以每股 $23 買入 10,000 股星星公司股票, 支付手續費 $330, 蘋果公司將此股票指定為公平價值變動認列為損益之金融資產,2009 年 12/31 星星公司每股股票之市價為 $22, 公司於 2010 年 1/25 以每股 $20 並支付手續費及稅捐 $880 將股票全數出售, 試作與該股票交易相關之分錄 (15%) - 6 -

Microsoft Word - 中級會計學--試題.doc

Microsoft Word - 中級會計學--試題.doc 國立高雄應用科技大學 100 學年度碩士班招生考試會計系准考證號碼 ( 考生必須填寫 ) 中級會計學試題共 5 頁, 第 1 頁注意 :a. 本試題共題, 每題分, 共 100 分 b. 作答時不必抄題 c. 考生作答前請詳閱答案卷之考生注意事項ㄧ選擇題