[問題] 三題中會請教
1.甲公司持一張面額$200,000之一年期不付息票據向銀行貼現,銀行要求之貼現率為12%
,請問甲公司進行此項融資之資金成本率為多少?
(A)13.043% (B)13.636% (C)15% (D)17.25%
正解:(B)
==>我的算法:票據現值$178,571 貼現息=$200,000 X 12%=$24,000
$24,000/$178,571=13.44% 無解...
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2. 財源公司採用備抵法認列壞帳,88年度提列壞帳$45,000,並沖銷無法收回之帳款
$20,000,上述交易將減少營運資金若干?
(A)$65,000 (B)$45,000 (C)$20,000 (D)$0
正解:(B)
==>我的想法:期末的備抵呆帳餘額=$45,000-$20,000=$25,000
所以應收帳款少$25,000後,營運資金也少$25,000...再一次無解...
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3.忠孝公司經過應收帳款帳齡分析法分析後,估計其應收帳款有$2,400無法收回,若備抵
呆帳有$1,000的借方餘額,則在記錄壞帳費用時:
(A)借記壞帳費用$1,400 (D)借記壞帳費用$3,400
正解:(D)
==>我的想法:$2,400無法收回(應該是沖銷的意思吧),提列壞帳$1,400後,備呆才會有借
餘$1,000。
謝謝!
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V大您好~第2題我還是不懂...ˊˋ題目好像沒提到是資產負債表法耶,那怎麼知道
$45,000是期末餘額呢?因為題目說"提列壞帳",感覺就好像是本期從期末餘額調整而得.
謝謝^^
※ 編輯: fvgjmk 來自: 140.123.212.125 (08/18 20:51)
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