世新大學八十八學年度轉學考試

世新大學八十七學年度轉學考試

年級	系(組)別	考試科目
二	財務金融學系	會計學

一、單一選擇題(每題2分，共計30分)

1. How would the amortization of discount on bonds payable affect each of the following? (A)Carrying value of the bonds will increase; Net income will increase (B)Carrying value of the bonds will increase; Net income will decrease (C)Carrying value of the bonds will decrease; Net income will decrease (D)Carrying value of the bonds will decrease; Net income will increase.

2. A partnership records a partner’s investment of assets in the business at: (A)The partner’s book value of the assets invested (B)A special value set by the partners (C)The market value of the assets invested (D)Any of the in capital (D)retained earnings.

3. The Stock Dividend Distributable account represents: (A)a current asset (B)a current liability (C)temporary paid-in capital (D)retained earning.

4. When prices are rising, a switch from FIFO to LIFO will result in a(n)? (A)decrease in inventory turnover (B)increase in the current ratio (C)decrease in the acid-test ratio (D)decrease in the gross margin rate.

5. Crown Company purchased merchandise with an invoice price of $1,000 on April 10. Terms were 2/10, n/30, FOB destination. Using the net price method to account for purchases, the journal entry to record payment on April 30 would include a: (A)debit to Accounts Payable of $1,000 (B)debit to Discounts Lost of $20 (C)debit to Purchase Discounts of $20 (D)credit to Cash of $980.

6. Which of the following is a revenue expenditure? (A)Cost of maintaining equipment for its original expected life (B)Cost of reconditioning a newly-acquired piece of used equipment (C)Cost of back taxes assumed on land just acquired (D)None of the above.

7. A retail company has goods available for sale of $1,000,000 at retail and $600,000 at cost and ending inventory of $100,000 at retail. What is the estimated cost of goods sold? (A)$60,000 (B)$100,000 (C)$900,000 (D)$540,000.

8. Assuming a useful life of six years, which of the following methods would result in the most depreciation in the first year? (A)Straight-line (B)Double-decling-balance (C)Sum-of-years’-digits (D)Cannot tell from data given.

9. A building was purchased for $500,000. The accountant would generally ignore all evidence of increases in the value of the building and continue to report it at a cost of $500,000 (less accumulated depreciation) in subsequent balance sheet. All of the following support this procedure except one. Choose the exception. (A)Going concern: assumption that assets will be used, not sold. (B)Relevance: information must be useful in making future economic decisions. (C)Verifiability: there would be little disagreement among accountants as to the cost of the building. (D)Understandability: ease in knowing what the reported information means.

10. Which of the following would be a correct form for an adjusting entry? (A)A debit to an asset and a credit to a liability (B)A debit to an asset and a credit to an expense (C)A debit to an expense and a credit to an asset (D)A debit to a revenue and a credit to an asset.

11. When retained earnings are restricted, total retained earnings: (A)increase (B)decrease (C)may increase of decrease (D)are unaffected..

12. On July 1,1997 Raia Company issued $200,000 face value of 10-year, 6% bonds and received $172,800, which reflects a yield of 8%. The bonds are dated July 1,1997, and call for semiannual interest payments on January 1, and July 1. Using the effective method, the carrying amount of the bonds payable in Raia Company’s December 31, 1997, balance sheet is: (A)$173,712 (B)$171,888 (C)$6,912 (D)$1,360.

13. The income and loss ratio is not used for: (A)sharing partnership partnership income (B)sharing gains and losses from sale of assets during liquidation (C)distribution of cash to partners during liquidation (D)none of the above.

14. If a corporation issued 6,000shares of 6 percent, $10 par value preferred stock (having no established market value) in exchange for land valued at $360,000, what would be the appropriate amounts entered into the Land account and the Preferred stock account? (A)$240,000; $120,000 (B)$360,000; $240,000 (C)$240,000; $360,000 (D)$360,000; $360,000.

15. When the allowance method of recognization bad debt expense is used, the entries at the time of collection of a small account previously written off would: (A)Decrease the allowance for doubtful accounts (B)Increase net income (C)Have no effect on the allowance for doubtful account (D)Have no effect on net income.

二、計算填空題

1. 中信公司86年度損益表及部分資產負債表科目如下：

中信公司
損益表			86.1.1	86.12.31
民國86年度		應收帳款	$20,000	$10,000
銷貨收入	$360,000	預收穫款	6,000	4,000
銷貨成本	190,000	存貨	8,000	14,000
銷貨毛利	170,000	預付保險帳	2,000	6,000
營業費用	90,000	應付帳款	4,000	16,000
本期淨利	$80,000	應付薪資	2,000	4,000

假定應收帳款係由銷貨所產生，應付帳款由購貨所產生，營業費用中包括折舊費用$20,000，且折舊為影響淨利之唯一非現金項目，則86年度由顧客處收到現金 (1) 元，付給供應商現金 (2) 元，支付營業費用現金 (3) 元，採現金基礎86年淨利 (4) 元。

2. 87年2月6日，偉來公司收到興德公司開具本票一紙，面額$50,000，120天期，附息12%，偉來公司因現金需求殷切，同年4月1日持此本票向商業銀行貼現，貼現率為16%，請問此本票的到期日是 (5) ，到期值是 (6)　元，偉來公司向銀行貼現可取得現金 (7) 元。(假設一年以360天計算)

3. 永安公司資本中包括面額$100之9％特別股$1,000,000及面額$10之普通股$2,000,000。若特別股已積欠股利一年，今年宣告發放股利總數為$330,000。茲按不同情況，核算今年普通股應得知股利：

1) 特別股為非累積股，全部參加，則普通股股利為 (8) 元。

2) 特別股為累積股，全部參加，則普通股股利為 (9) 元。

3) 特別股為非累積股，部分參加，分配之限額10%則普通股股利為 (10) 元。

4. 忠孝公司民國86年1月1日流通在外股份如下：

累積特別股，6%，面值$100，發行及流通在外6,000股	$600,000
普通股，面值$10，發行及流通在外100,000股	$1,000,000

86年度曾發生下列與普通股有關之交易事項：

4月1日現金發行20,000股

7月1日發放10%股票股利

10月1日現金發行30,000股

12月1日進行1股分為2股之股票股利

86年度未宣告發放任何股利；稅後純益為$475,520。請問本年度普通股之加權平均股數 (11) 股，每股盈餘 (12)　元。

5. 84年7月1日購置機器一部，成本$10,000，估計可用五年，殘值$4,000，並一年數合計法提列折舊。

1) 85年12月31日將該機器另加$70,000交換市價$130,000同種類之機器一部，則交換利益為(如為損失，則以負數表示) (13) 元，新機器成本 (14) 元。

2) 同1)資料，但換入者為不同種類之資產，此時交換利益將為(如為損失，則以負數表示) (15) ，新資產成本 (16) 元。

6. 新義公司存貨評價的基礎為實地盤存制及先進先出法，每年購買商品一批3,000件，經分析發現該公司83年之期末存貨100件，而各年之期末存貨金額分別為：83年1,000；84年$880；85年$1,440；86年$1,300，若公司改用後進先出法評價，則期末存貨金額分別為：83年$900；84年$720；85年$1,200；86年$960。

請問84年的期末存貨數量為 (17) ，當年的購貨單位成本為 (18) 元。

85年的期末存貨數量為 (19) ，當年的購貨單位成本為 (20) 元。

86年的期末存貨數量為 (21) ，當年的購貨單位成本為 (22) 元。

三、和平公司86年1月31日以每股$14購入新泰公司每股面額$10，普通股14,000股，並付證交稅及相關手續費共計$4,000，作長期投資，此為該公司唯一的長期投資。新泰公司在86年10月31發放現金股利$20,000，且在年底報導純益$96,000，年底普通股市價$13.5一股。試作和平公司86年有關該股票投資之所有日記分錄。

(1) 假設和平公司僅持有新泰公司普通股股權5%(無重大影響力)。

(2) 假設和平公司持有新泰公司普通股股權25%(具重大影響力)。

(12分)

四、世新公司自某國際銀行收到之86年8月31日之銀行對帳單，含有下列資訊：

8月1日餘額	$17,400	銀行貸項通知單：
8月份存款	73,000		代收票據加利息$90	$3,090
8月份兌現之支票	68,660		利息收入	45
8月31日餘額	24,850	銀行借項通知單：
			保險箱租金	25

世新公司現金收入全部存入銀行，現金支出一律以支票支付，其八月份總帳之現金帳戶彙總資料如下：8月1日餘額$16,900，收入$77,000，支出$73,570，8月31日餘額$20,330。經分析後發現，7月31日銀行往來調節表上之調節項目有在途存款$4,000及未兌現支票$2,500與$2,000。該筆在途存款係銀行八月份紀錄的第一筆存入，未兌現支票中之一筆$2,500也已在八月份兌現。此外，你發現公司八月份開出之支票有二個錯誤：1.開給債權人$4,000之支票已於八月份兌現支領，但帳載誤記為$420，2.開給員工之薪資支票$275，銀行誤記為$285。

假設上述銀行貸項與借項通知單上之各項金額，公司皆尚未入帳。

(1) 試求8月31日之在途存款與未兌現支票金額。(請列出計算式) (5分)

(2) 請編製世新公司86年8月份之銀行往來調節表(調節至正確餘額)。 (9分)