銘傳大學九十學年度轉學生招生考試 七月三十日 第三節
財金 轉三 會計學 試題
＊可使用計算機
一、請依據下列信義商店九十年度的分類帳資料，計算(1)銷貨淨額；(2)銷貨成 本；(3)銷貨毛利；(4)營業費用；(5)營業淨利；(6)本期淨利。 (18%)
銷貨收入 $150,000 銷貨折讓 $5,000 期初存貨 20,000 期末存貨 30,000 進 貨 80,000 進貨退出 2,000 銷貨運費 4,000 進貨運費 1,000 呆 帳 2,500 折 舊 1,500 水 電 費 7,000 薪資費用 40,000 租金收入 10,000 利息費用 6,000
二、請將下列會計循環步驟按正確順序重新排列。 (18%) A. 編製試算表
B. 將交易做成分錄 C. 做結帳分錄並過帳 D. 編製財務報表 E. 做調整分錄並過帳 F. 將分錄過帳到分類帳 G. 編製結帳後試算表 H. 編製調整後試算表 I. 分析企業交易
三、In its beginning inventory on January 1, 2001, ABC Company had 120 units of merchandise that coat $8 per unit. Prepare general journal entries for ABC to record the following transactions during 2001, assuming a perpetual inventory system and a first-in, first-out flow: (21%)
April 3 Purchased on credit 300 units of merchandise at $10.00 per unit.
9 Returned 60 defective units from the April 3 purchase to the supplier.
July 16 Purchased for cash 180 units of merchandise at $8.50 per unit.
Aug. 5 Sold 200 units of merchandise for each at a price of $12.50 per unit.
Dec. 31 Prepare entries to close the revenue and expense accounts to Income Summary
四、The condensed single-step income statement of DEF Company, appears as follow:
(27%)
Sale $6,500,000
Less: Cost of Good Sold $3,800,000 Operating Expenses (including
Depreciation of $410,000) 1,900,000
Income Taxes 200,000 5,900,000
Net Income
600,000
Selected accounts from the company’s balance sheets for 2001 and 2002 appear as shown below:
2001 2002
Accounts Receivable $1,200,000 $850,000 Inventory 420,000 510,000 Prepaid Expenses 130,000 90,000 Accounts Payable 480,000 360,000 Accrued Liabilities 30,000 50,000 Income Taxes Payable 70,000 60,000
Present in good form a schedule of each flows from operating activities using the indirect method.
五、XYZ Company issued $240,000, 9%, 20-year bonds on January 1, 2001, at 103.
Interest is payable semiannually on July 1, and January 1. XYZ uses straight-line amortization for bond premium or discount. Interest is not accrued on June 30.
Prepare the journal entries to record: (16%) (a) The issuance of the bonds.
(b) The payment of interest and the premium amortization on July 1, 2001.
(c) The accrual of interest and the premium amortization on December 31, 2001.
(d) The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded.
