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 22 2,000 $14 4 2 50,000 $15 3 2 50,000 60,000 $16 3 2 A 45,000 60,000 2,400 $12 2 4 61,000 $10 10 X1.12.31 84,000-84,000 1 (22 4 2 3) 2, 000 14 84, 000 4 X2.12.31 70,000-70,000 2 (22 4 3 2 2) 2,000 14 84,000 70,000 4 www.easywin.com.tw~ 1, 11
105 GO FIGHT WIN X3.12.31 56,000-56,000 3 (22 4 3 3 2) 2,000 14 154, 000 56,000 4 400 units X4.12.31 118,000-118,000 4 (22 4 3 3 2) 2, 000 14 10 400 12 210, 000 118, 000 4 20X1 20X1 $120,000 $600,000 8% 20X1 $2,000,000 20X1 20X1 4 20X1 6 X1.1.1-600,000 P 28% 1,789,959 1,069,959 720,000 www.easywin.com.tw~ 2, 11 ~
X1.12.31 85,597 85,597 1,069,959 0.08 85,597 20X1.1.1 =1,789,959 20X1.12.31 =1,155,556 : $(85,597) 210,041 $124,444 ( ) $646,564 (9,600) $636,964 ( ) x P 38% 120,000 x=46,564 600,000+46,564=646,564 20X5 12 31 I II $4,900 $1,700 1,400 0 (2,400) (900) $3,900 $800 I $400 I II 20X5 12 31? $1,800?? $5,000 5,000 1,500 3,000 1,300 www.easywin.com.tw~ 3, 11
105 GO FIGHT WIN I II 20X5 12 31 $200 20X5 $10,000 80% 10 20X5 10%$700 10% 11 20X5 12 31 15 20X5.12.31 $1,200 $1,800 800 1,700 5,000 3,300 1,500 5,000 8,000 3,000 1,300-400 $16,500 $16,500 銷貨成本 10,000 0.8 存貨週轉率 = = =10, 故平均存貨 =800 平均存貨平均存貨 = =800 =200= - 1,800=2,000 + 800=2,000 =1,200 =11= 稅前息前淨利利息費用 1,000+700+I = I I=170 長期借款 0.1=170, 長期借款 =1,700 www.easywin.com.tw~ 4, 11 ~
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 X5 12 31 3 DBO: 600,000 0.1+300,000 0.1= 90,000 PAFV: 800,000 0.1= (80,000) : 600,000 0.1= 6,000 16,000 DBO:60,000-300,000 PAFV:16,000-300,000 :66,000 616,000 22,000 96,000-80,000 60,000 1.1 0 DBO PAFV 600,000 800,000 300,000 96,000 90,000 250,000 400,000 300,000 400,000 746,000 60,000 950,000 www.easywin.com.tw~ 5, 11
105 GO FIGHT WIN X5 =300,000+300,000=600,000 =16,000( ) X5.12.31 $204,000 616,000 22,000 140,000 204,000 250,000 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 20X1 1 1 5 $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 $98,140.59 $100,000 4% 20X2 5% 20X1 $99,200 20X2 11 15 $99,950 20X2 $0 $10 $153 $163 www.easywin.com.tw~ 6, 11 ~
$31,210 $30,270 $9,100$620 $7,600 $15,140 $15,760 $8,160 $16,380 X4 12 31 20 $50,000 $10,000 $15,000 $30,000 X4 12 31 $1,025,000 $995,000 $970,000 $960,000 20X1 100,000 100,000 100,000 100,000 80,000 120,000 www.easywin.com.tw~ 7, 11
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 20x2 12 31 $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 $1,100,000 www.easywin.com.tw~ 8, 11 ~
20X4 $131,921 20X4 $84,113 20X4 $80,000 $80,000 100 1 99 100 100 100 5 105 95 100 20 30 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 $920,000 570,000 760,000 800,000 X5 $40,000 $40,000 $120,000 $120,000 1 www.easywin.com.tw~ 9, 11
105 GO FIGHT WIN 二 複選題 ( 第 20 題至第 23 題, 每題 3 分, 占 12 分 ) 3 1.8 0.6 X1 200,000 10,000 $60 1 40,000 $5 1 X1 $1,200,000 30% $75 X1 $200,000 $5.00 10,000 $4.95 20X1 20 5,000 20X1 20X2 25 32 20X2 3 26 20X2 20X2 2,500 20X2 5,000 20X2 20,000 20X2 65,000 20X2 2,500 5% 20X1 $1,000,000 $100,000 20X1 12 1 $900,000 20X1 12 20X1 12 1 20X1 12 31 20X2 12 31 $1,200,000 20X3 20X6 $550,000 20X6 20X2 20X3 $2,000,000 $1,550,000 5% 4 3.546 3 2.723 20X1 12 31 $1,000,000 20X2 $180,000 www.easywin.com.tw~ 10, 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 $20,000 10 X1 $60,000 X2 $42,000 X2 $1,870 X3 $110,000 X3 $9,350 志聖祝您金榜題名 www.easywin.com.tw~ 11, 11