國立中正大學九十七學年度學士班二年級轉學生招生考試

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1 國立中正大學九十七學年度學士班二年級轉學生招生考試 學系別 : 會計與資訊科技學系 科目 : 初級會計學 注意事項 : 1. 准用電子計算機, 惟不得使用具有儲存功能之計算機 2. 請將題號書寫正確 3. 時間有限, 請把握作答時間 一 Multiple Choice: (30%) 1. Motor Company is a calendar-year corporation. Its financial statements for the years 2008 and 2007 contained errors as follows: Ending inventory $4,000 overstated $9,000 overstated Depreciation expense $1,000 understated $7,000 overstated Assume that no correcting entries were made at December 31, Ignoring income taxes, by how much will retained earnings at December 31, 2008 be overstated or understated? (A)$2,000 understated (B)$5,000 overstated (C) $5,000 understated (D)$10,000 understated 2. The correct 2008 net income for Herr Company, after error correction, was $60,000. Two errors were found after net income was first reported. The January 1, 2008, inventory and the December 31, 2008, inventories were understated by $5,000 and $11,000, respectively. The net income that Herr must have originally reported was: (A)$44,000 (B)$54,000 (C)$66,000 (D)76, The ABC Company prepares a statement of cash flows. In 2008, ABC had net income of $54,000. In addition, the following information is available: Gain on sale of land $ 18,000 Increase in accounts receivable 7,000 Decrease in inventories 12,000 Amortization of patents 5,000 Decrease in prepaid expenses 4,000 Decrease in accounts payable 6,000 What net cash provided by operating activities should ABC report in 2008? (A)$44,000 (B)$56,000 (C)$64,000 (D)48, The entry to record a sale of available-for-sale securities for $60,000 on January 3,2008, that were purchased for $53,000 on November 21,2007, and had a fair value on December 31,2007, of $58,000 would include a: (A) Credit to Unrealized Increase/Decrease in Value of Available-for-sale Securities of $2,000. (B) Debit to Unrealized Increase/Decrease in Value of Available-for-sale Securities of $2,000. (C) Credit to Allowance for Change in Value of Available-for-sale Securities of $5,000. (D) Credit to Gain on Disposal of Securities of Available-for-sale Securities of $2, Rock Co. reported revenue of $1,200,000 in its accrual basis income statement for the year ended June 30, Additional information was as follows: Accounts receivable June 30, 2007 $400,000 Accounts receivable June 30, ,000 Uncollectible accounts written off during the fiscal year 25,000 Under the cash basis, Rock Co. should report revenue of: (A)$1,380,000 (B)$970,000 (C)$995,000 (D)$570, The cash account shows a balance of $47,000 before reconciliation. The bank statement does not include a

2 deposit of $2,000 made on the last day of the month. The bank statement shows a collection by the bank of $1,080 and a customer s check for $ 450 was returned because it was NSF. A customer s check for $560 was recorded on the books as $650, and a check written for $36 was recorded as $63. The correct balance in the cash account was: (A)$49,567 (B)$47,747 (C)47,513 (D)$47, King Distribution Co. has determined its December 31, 2008 inventory on a FIFO basis at $410,000. Information pertaining to that inventory follows: Estimated selling price $450,000 Estimated cost of disposal 30,000 Normal profit 20,000 Current replacement cost 350,000 King records losses that result from applying the lower of cost or market rule. At December 31, 2008, the loss that South should recognize is: (A)$ 0 (B) $10,000 (C) $60,000 (D) $20, Which of the following statements is NOT an objective of financial reporting? (A)Provide information that is useful to those making investment and credit decisions. (B) Provide information about enterprise resources, the claims to those resources, and changes to them. (C) Provide information on the liquidation value of an enterprise. (D) Provide information that is useful in assessing cash flow prospects. 9. Nancy, Inc. acquired 40% of Jim Corp.'s voting stock on January 1, 2007 by paying $480,000 for the 40,000 shares. During 2007, Jim earned $500,000 and paid dividends of $200,000. Nancy's 40% interest in Jim gives Nancy the ability to exercise significant influence over Jim's operating and financial policies. At December31, 2007, the market price of Jim common stock was $17 per share. During 2008, Jim earned $320,000 and paid dividends of $50,000 on June 1 and $60,000 on November 1. On July 1, 2008, Nancy sold half of its stock in Jim common stock for cash at $18 per shares (Ignoring brokerage fees). What should be the gain on sale of this investment in Nancy's 2008 income statement? (A)$38,000 (B) $28,000 (C) $6,000 (D) $20, On January 1, 2005, Mack Co. purchased a machine for $750,000 and depreciated it by the straight-line method using an estimated useful life of seven years with a salvage value of $50,000. On January 1, 2008, Mack determined that the machine had a useful life of nine years from the date of acquisition and will have a salvage value of $30,000. An accounting change was made in 2008 to reflect these additional data. The accumulated depreciation for this machine should have a balance at December 31, 2008 of: (A)$346,667 (B) $375,000 (C) $350,000 (D) $370, On January 1, 2004, Mink Company purchased a copyright for $640,000, having an estimated useful life of 16 years. In January, 2008, Mink paid $72,000 for legal fees in a successful defense of the copyright. Copyright amortization expense for the year ended December 31, 2008, should be (A)$0 (B) $40,000 (C)$44,500 (D)$46, The inventory data for an item for November2008 are Nov. 1 Inventory 30 units at $10 4 Sold 15 units 10 Purchased 40 units at $11 17 Sold 30 units 30 Purchased 10 units at $12 Using the Perpetual system, costing by the last- in, first out method, what is the cost of the merchandise sold for November 2008?

3 (A)$465 (B)$480 (C)$484 (D)$ 甲公司於 97 年 3 月 1 日收到客戶簽發面額 $60,000, 年利率 10%, 六個月到期之票據一紙,5 月 1 日甲公司將此票據持向銀行貼現, 貼現率為年利率 12% 甲公司於貼現日可收到之現金為: (A)$60,600 (B)$60,900 (C)$61,740 (D)$60, 乙公司於 96 年 10 月 1 日取得成本 $460,000 殘值 $10,000 耐用年數 9 年之機器設備, 並採年 數合計法按月計算折舊費用, 則 97 年度該機器設備之折舊費用為 : (A)$90,000 (B)$87,500 (C)$82,500 (D)80, 丙公司 96 年底有應付利息 $100,000 尚未入帳, 於 97 年支付時記為利息費用 此項錯誤對 96 年 底流動比率及 97 年底保留盈餘之影響為 : 96 年底流動比率 97 年底保留盈餘 (A) 無影響 高估 (B) 無影響 無影響 (C) 高估 無影響 (D) 高估 高估 二 Computations (Show all computations): (28%) 1. King Corporation authorized 1,000 shares of 8% preferred stock, par value $100 per share, and 40,000 shares of common stock, par value $10 per share. All of the authorized shares have been issued. In a two-year period, annual dividends paid were: $6,000, $54,000 respectively. Instructions: (12 %) Prepare tabulation (including computations) of the amount of dividends that would be paid to common stock and preferred stock for the second year under the following situation: (1) Preferred stock is cumulative and fully participating. (2) Preferred stock is cumulative and partially participating up to an additional 2%. (3) If in the second year, annual dividends paid were $50,000 instead of $54,000, preferred stock is cumulative and partially participating up to an additional 2%. 2. David Company lost most of its inventory in a fire in December just before the year-end physical inventory was taken, Company records disclose the following: Inventory (beginning) $120,000 Sales $600,000 Purchases 380,000 Sales return 40,000 Purchase return 20,000 Gross profit % based on net selling price 30% Merchandise with a selling price of $40,000 remained undamaged after the fire, and damaged merchandise has a salvage value of $7,250. The company does not carry fire insurance on its inventory. Instructions: (8%) Prepare a formal labeled schedule computing the fire loss incurred. (Don t use the retail inventory method.) 3. Albert Corp.'s transactions for the year ended December 31, 2008 included the following: (5%) Purchased real estate for $280,000 cash which was borrowed from a bank in year Issued 10,000 shares of common stock for $100,000. Sold available-for-sale securities for $210,000. Purchase treasury stock 5,000 shares at $12 per share. Paid dividends of $120,000. Sold machinery for $160,000 cash. Paid $240,000 toward a bank loan. Decreased accounts receivable by $50,000. Increased accounts payable $80,000.

4 What was Albert s net cash provided (or used) in financing activities for 2008? 4. 中正公司於 97 年中發生下列事項 : (1) 指撥 40,000 之保留盈餘另做擴充廠房之用 (2) 轉回已指撥之保留盈餘 $50,000 (3) 宣告 $60,000 之現金股利 (4) 支付 $50,000 之應付股利 (5) 本期淨利為 70,000 則上列變動對 97 年底資產負債表上保留盈餘科目餘額影響為何?(3%) 三 Problems (Show all computations): (42%) 1. On July 1, 2006, Mill Company issued $1,000,000 face value, 8%, 10-year bonds. This price resulted in an effective-interest rate of 6% on the bonds. Mill uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on each July 1 and January 1. Instructions: (Round all computations to the nearest dollar) (18%) (1) Prepare the journal entries to record the following transactions. a. The issuance of the bonds on July 1, b. The accrual of interest and the amortization of the premium or discount on December 31, c. The payment of interest and the amortization of the premium or discount on July 1, 2007, assuming no accrual of interest on June 30. d. The accrual of interest and the amortization of the premium or discount on December 31, (2) Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2007, balance sheet. (3) Provide the answers to the following questions: a. What amount of interest expense is reported for 2007? b. Would the bond interest expense reported in 2007 be the same as, greater than, or less than the amount that would be reported if the straight-line method of amortization were used? c. Determine the total cost of borrowing over the life of the bond. d. Would the total bond interest expense be greater than, the same as, or less than the total interest expense if the straight-line method of amortization were used? Present value of 1 Present value of an ordinary annuity of 1 10 periods at 4% = periods at 4% = periods at 6% = periods at 6% = periods at 8% = periods at 8% = periods at 2% = periods at 2% = periods at 3%= periods at 3% = periods at 4%= periods at 4% = Kelly Corporation had the following stockholders equity accounts on January 1, 2008: Common Stock ($5 par) $1,000,000, Paid-in Capital in Excess of Par Value $400,000, and Retained Earnings $500,000. In 2008 and 2009, the company had the following treasury stock transactions: Mar. 1 Purchased 10,000 shares at $8 per share. June 1 Sold 3,500 shares at $9 per share. Sept. 1 Sold 3,000 shares at $6 per share. Dec. 1 Sold 1,000 shares at $10 per share. Assume Kelly Corporation separately uses the cost method of accounting for treasury stock. In 2008, the company reported net income of $300,000. Instructions: (14%) (1) Journalize the treasury stock transactions under the cost method, and prepare the closing entry at

5 December 31, 2008, for net income. (2) How much retained earnings will be limited to pay dividends under cost method? (3) On January 31, 2009 retire the remaining shares in the treasury; record the entry under cost method. 3. Jansen Company s income statement for the year ended December 31, 2008 contained the following condensed information. Revenue from fees $960,000 Operating expenses (excluding depreciation) $675,000 Depreciation expense 50,000 Loss on sale of equipment 25,000 (750,000) Income before income taxes 210,000 Income tax expense (42,000) Net income $168,000 Jansen s balance sheet contained the following comparative data at December Accounts receivable $42,000 $61,000 Inventory 50,000 40,000 Prepaid expense 12,000 5,000 Accounts payable 47,000 34,000 Income taxes payable 5,000 9,500 (Accounts payable pertains to operating expenses) Instructions: (10%) Prepare the operating activities section of the statement of cash flows using the Indirect Method.

SHAU KEI WAN GOVERNMENT SECONDARY SCHOOL

SHAU KEI WAN GOVERNMENT SECONDARY SCHOOL 香 港 柴 灣 道 42 號 42 Chai Wan Road, Hong Kong Tel : (852) 2560 3544 Fax : (852) 2568 9708 URL : www.sgss.edu.hk Email : skwgss@edb.gov.hk 筲 箕 灣 官 立 中 學 SHAU KEI WAN GOVERNMENT SECONDARY SCHOOL --------------------------------------------------------------------------------------------------------------------------------

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