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1、管理科學 銘傳大學八十七學年度國際企業管理研究所碩士班招生考 試 金融 第一節 會計學 試題 管理科學 銘傳大學八十七學年度國際企業管理研究所碩士班招生考 試 金融 第一節 會計學 試題 1. Choosing the best answer for each item below: (24%) (1) The cost principle states that a. assets should be 1.ecorded at cost and adjusted when the market value changes. b. activities of an entity be kept
2、 separate and distinct from its owner. c. assets should be recorded at their cost. d. only transaction data capable of being expressed in terms of money be included in the accounting records. (2) Net income will result during a till-ic period when a. assets exceed liabilities. c. expenses exceed rev
3、enues. b. assets exceed revenues. d. revenues exceed expenses. (3) Posting a. normally occurs before journalizing. b. transfers ledger transaction data to the journal. c. is an optional step in the recording process. d. Transfers journal entries to ledger accounts. (4) Adjusting entries are made to
4、ensure that a. revenues are recorded in the period in which they are earned. b. expenses are recognized in the period in which they are incurred. c. balance sheet and income statement accounts have correct balances at the end of an accounting period. d. all of the above. (5) An account that will hav
5、e a zero balance after closing entries have been journalized and posted is: a. unearned fees. c. prepaid insurance. b. advertising supplies. d. rent expense. (6) For a corporation, normal account balances are a. debit for Dividends and Retained Earnings, and credit for Capital Stock. b. credit for D
6、ividends, Retained Earnings, and Capital Stock. c. debit for Dividends, and credit for Retained Earnings and Capital Stock. d. no correct answer given. (7) In determining cost of goods sold, a. freight-in is added to net purchases. b. freight-out is added to net purchases. c. purchase returns and al
7、lowances are deducted from net purchases. d. purchase discounts are deducted from net purchases. (8) Goods costing $2,000, terms 3/10, n/30 are paid for within the discount period after a $200 allowance is received for goods returned, The cash paid is a. $l,940. c. $l,746. b. $1,800. d. $l,740. (9)
8、In a bank reconciliation, outstanding checks are a. deducted from the book balance. c. added to the bank balance. b. added to the book balance. d. deducted from the bank balance. (10) The reconciling item in a bank reconciliation that will result in an adjusting entry by the depositor is a. outstand
9、ing checks. c. bank service charges. b. deposit in transit. d. a bank error. (11) On October l, AA Company received a $2,000 12%, 3-month note receivable. The cash to be received by AA Company when the note becomes due is a. $60 c. $2,060. b. $2,000 d. $2,240. (12) The balance in the accumulated dep
10、reciation account represents a. cash fund for replacement of the plant asset. b. the amount to be subtracted from the plant assets cost to determine its market value. c. the total cost that has been charged to expense. d. more than one of the above. 2. 台北公司民國 86 年 8 月底帳列銀行存款餘額為$32,496;銀行對帳單上 之餘額則為$2
11、7,754，經核對後發現下列情形： (1) 8 月底送存之存款為$6,244，銀行尚未入帳。 (2) 本公司已請銀行止付之支票$1,008，銀行因疏忽仍予支付。 (3) 銀行扣收之手續費$14，本公司尚未入帳。 (4) 本公司送存銀行之客戶支票$778，因存款不足退票。 (5) 本公司開出之支票#921，$1,564，#924，$964；#925，$774； 持票人尚未前往銀行兌領。 試作：(15%) 銀行往來調節表。(請調節出該公司之正確存款餘額） 3. 台中公司在 8 月 2 日賣貨品給大揚公司，標價為$6,000，商業折扣 25 ，付款條件 2/10，n/60。大揚公司無法如期付款，台中
12、公司允許大揚 公司延期償付。10 月 10 日大揚公司開立 60 天期，利率 8%的票據一紙 交給台中公司，但台中公司於 11 月 9 日才收到票據，當天即持向銀行 貼現，貼現率 9%。到期時票據如數兌付，試回答下列問題：(12%) (1) 銷貨之商業折扣數額若干？ (2) 大揚公司有多少現金折扣？ (3) 票據何時到期？ (4) 貼現期多少天？ (5) 銀行扣除的銀行貼現息是多少? (6) 貼現票據的現金收入為多少? 4. 台南公司於民國 86 年 4 月 1 日以 103 價格加計應計利息購入面額 $3,000,000，利率 8%的公司債。該公司債於 86 年 1 月 1 日發行，到期 日
13、為 90 年 12 月 31 日，每年年底付利息一次。設公司採直線法攤銷。 試作：(12%) (1) 購入債券之必要分錄。 (2) 86 年收取利息及攤銷分錄。 5. 台東公司於民國 87 年 1 月 2 日成立，出售股票 24,000 股，面額$20， 每股售價$22。該公司核定股數為 60,000 股。 民國 87 年公司發生下列股票交易事項： 2 月 21 日 購回庫藏股票 800 股，每股售價$24。 2 月 21 日 出售庫藏股票 800 股，每股售價$25。 2 月 21 日 購回庫藏股票 800 股，每股售價$25。 2 月 21 日 出售庫藏股票 800 股，每股售價$24。
14、2 月 21 日 購回庫藏股票 800 股，每股售價$27。 試就上述股票交易案成本法作必要之分錄。(15%) 6. 全民公司民國 86 年 12 月 31 日之股東權益資料如下： 股東權益 特別股 8%，累積，面值$300，流通在外 20,000 股 $ 6,000,000 特別股溢價 120,000 普通股，面值$10，流通在外 3,000,000 股 30,000,000 普通股溢價 3,000,000 保留盈餘 8,100,000 股東權益總額 $47,220,000 試作：(22%) 計算下列情況下普通股及特別股之每股權益： (1) 特別股未積欠股利，其清算價格為每股$310。 (2) 特別股已積欠三年股利，其清算價格為每股$290。 (3) 特別股未積欠股利，其清算價格為每股$250。 試題完
