[試題] 102-1 萬瑞霞 會計學甲一上 期末考
課程名稱︰ 會計學甲一上
課程性質︰ 必修
課程教師︰ 萬瑞霞
開課學院： 管理學院
開課系所︰ 資管系
考試日期（年月日）︰ 2014/01/06
考試時限（分鐘）：120+30
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
一、(5%)
In its income statement for the year ended December 31, 2014, Michael Company
reported the following condensed data.
Operating expenses € 725,000 Interest revenue € 33,000
Cost of goods sold 1,256,000 Loss on disposal of plant assets 17,000
Interest expense 70,000 Net sales 2,200,000
Instructions
Prepare an income statement for Michael Company.
二、(6%, each 2 points)
This information relates to Olaf Co.
On April 5, purchased merchandise from DeVito Company for €20,000, terms
2/10, net/30, FOB shipping point.
On April 6, paid freight costs of €1,000 on merchandise purchased from
Devito Company.
On April 15, paid the amount due to DeVito Company in full.
Instructions
Prepare the journal entries to record these transactions on the book of Olaf
Co. using a perpetual inventory system.
三、(3%)
The cost of goods sold computations for Gouda Company are shown below.
Gouda Company
───────
Beginning inventory € 47,000
Cost of goods purchased 200,000
--------------
Cost of goods available for sale 247,000
Ending inventory 55,000
--------------
Cost of goods sold € 192,000
==============
Instructions
Compute inventory turnover and days in inventory for Gouda company.
四、(6%, each 3 points)
eacock Shoe Store uses the retail inventory method for its two departments,
Women's Shoes and Men's Shoes. The following information for each department
is obtained.
Item Women's Shoes Men's Shoes
────────────────── ────── ──────
Beginning inventory at cost $ 36,500 $ 45,000
Cost of goods purchased at cost 148,000 136,300
Net sales 178,000 185,000
Beginning inventory at retail 46,000 60,000
Cost of goods purchased at retail 179,000 185,000
Instructions
Compute the estimated cost of the ending inventory for each department under
the retail inventory method.
五、(8%, each 2 points)
You are provided with the following informatino for Senta Inc. for the month
ended Octorber 31, 2014. Senta uses a periodic method for inventory.
Date Description Units Unit Cost or Selling Price
----------- --------------------- ------- ---------------------------
October 01 Beginning inventory 60 €24
October 05 Purchase 120 26
October 11 Sale 100 35
October 17 Purchase 70 27
October 22 Sale 65 40
October 25 Purchase 80 28
October 29 Sale 120 40
Instructions
Calculate (1) ending inventory, (2) gross profit under each of the following
methods.
(a) FIFO.
(b) Average-cost.
六、(6%)
Lisbon Company lost 70% of its inventory in a fire on March 25, 2014. The
accounting records showed the following gross profit data for February and
March.
February March
--------- ---------
Net sales €300,000 €260,000
Net purchases 197,800 191,000
Freight-in 2,900 4,000
Beginning inventory 4,500 25,200
Ending inventory 25,200 ?
Lisbon Company is fully insured for fire losses but must prepare a report
for the insurance company.
Instructions
Using the gross profit rate for February, determine the estimated to inventory
lost in the fire in March.
七、(6%, each 2 points)
Ankara Company uses an imprest petty cash system. The fund was established on
March 1 with a balance of 100. During March, the following petty cash receipts
were found in the petty cash box.
Date Receipt No. For Amount
------ ------------- ---------------------- --------
3/5 1 Stamp Inventory 39
7 2 Freight-out 17
9 3 Miscellaneous Expense 6
11 4 Travel Expense 24
14 5 MIscellaneous Expense 7
The fund was replenished on March 15 when the fund contained 4 in cash. On
March 20, the amount in the fund was increased to 150.
Instructions
Journalize the entries in March that pertain to the operation of the petty
cash fund.
八、(4%, each 2 points)
The cash records of Satter Company show the following two situations.
(1) The June 30 bank reconciliation indicated that deposits in transit total
€1,080. During July, the general ledger account Cash shows deposits of
€17,750, but the bank statement indicates that only €15,800 in deposits
were receied during the month.
(2) The June 30 bakn reconciliation also reported outstanding checks of
€990. During the month of July, Satter Company's books show that €18,200
of checks were issued. The bank statement showed that €17,100 of checks
cleared the bank in July.
There were no bank debit or credit memoranda. No errors were made by either
the bank or Satter Company.
Instructions
Answer the following questions.
(a) In situation (1), what were the deposits in transit at July 31?
(b) In situation (2), what were the outstanding checks at July 31?
九、(9%)
The following information pertains to Teresina Video Company.
1. Cash balance per bank, July 31, R$7,293.
2. July bank service charge not recorded by the depositor R$28.
3. Cash balance per books, July 31, R$7,384.
4. Deposits in transit, July 31, R$1,500.
5. Bank collected R$800 note for Teresina in July, plus interst R$36,
less fee R$20. The collection has not been recorded by Teresina, and
no interest has been accrued.
6. Outstanding checks, July 31, R$621.
Instructions
(a) Prepare a bank reconciliation at July 31. (6%)
(b) Journalize the adjusting entries at July 31 on the books of Teresina
Video Company. (3%)
十、(17%)
At December 31, 2013, Cafu Co. reported the following information on its
statement of financial position.
Accounts receivable R$1,000,000
Less: Allowance for doubtful accounts 20,000
During 2014, the company had the following transactions related to
receivables.
1. Sales on account R$3,460,000
2. Sales return and allowances 50,000
3. Collections of accounts receivable 2,810,000
4. Write-offs of accounts receivable
deemed uncollectible 130,000
5. Recovery of bad debts previously
written off as uncollectible 30,000
Instructions
(a) Prepare the journal entries to record each of these five transactions.
Assume that no cash discounts were taken on the collections of accounts
receivable. (12%)
(b) Prepare the journal entry to record bad debt expense for 2014, assuming
that an aging of accounts receivable indicates that estimated bad debts
are 120,000 (3%)
(c) Compute the accounts receivable turnover for 2014. (2%)
十一、選擇題(每題2分，共30分)
1. 大中公司X5年1月1日備抵呆帳為貸餘$14,000，當年度沖銷呆帳$6,000，另收回已沖
銷的呆帳$2,000。根據以往經驗，期末應收帳款的5%將會成為呆帳，大中公司X5年12月
31日應收帳款為$300,000，則X5年度呆帳費用為
(A) $15,000 (B) $11,00 (C) $9,000 (D) 5,000
2. 實際發生呆帳並沖銷時，對財報表之影響為何?
(A) 費用增加，權益總額減少。 (B) 淨利不變，權益總額不變。
(C) 流動資產總額減少，權益總額減少。 (D) 流動資產總額減少，權益總額不變。
3. 太平洋公司12月1日借予台灣公司$80,000，並取得台灣公司開立之利率9%，四個月
期之票據$80,000，則12月31日太平洋公司就該票據應作之調整分錄為:
(A) 應收票據 80,000 (B) 應收利息 600
現金 80,000 利息收入 600
(C) 現金 600 (D) 應收利息 5,400
利息收入 600 利息收入 5,400
4. 賒銷商品$10,000，付款條件 3/10，2/20，n/30，客戶於第十天付款，並退還1/5
商品，則商店可收到的現金為:
(A) $7,760 (B) $7,700 (C) $7,800 (D) $8,000
5. 零用金採定額預付制的公司，若零用金在期末有動用但未撥補，故未作調整分錄，
將造成本期財務報表
(A) 費用低估，資產高估。 (B) 費用無誤，資產高估。
(C) 費用無誤，資產低估。 (D) 費用低估，資產無誤。
6. 甲公司月底編製銀行調節表: 帳面餘額$130,200，對帳單餘額$118,800，銀行代收票
據$18,000，銀行扣手續費$600，在途存款$56,400，另有未兌現支票，此外並無其他項
目，則未兌現支票金額應為若干?
(A) $26,400 (B) $27,600 (C) $63,600 (D) $85,200
7. 下列銀行往來調節表中的調節事項，那一項須在公司帳上作調整分錄?
(A) 未兌現支票。 (B) 在途存款。
(C) 存款帳戶的利息收入。 (D) 銀行扣帳錯誤。
8. 在定期盤存制下，下列何項會計科目僅在期末盤點後調整分錄時使用?
(A) 銷貨成本 (B) 進貨 (C) 銷貨收入 (D) 進貨運費
9. 下列何者屬現金收入內部控制之程序?
(A) 收銀機之使用。 (B) 零用金制度 (C) 大額支出用支票 (D) 以上皆非。
10. 在物價持續上漲的情況下，公司總經理希望財務報表發佈後，公司的股票價格能上
漲，則公司之存貨成本計價應採 (A) 後進先出法 (B) 加權平均法 (C) 先進先出法
(D) 移動平均法。
11. 立榮公司90年1月至8月有關商品資料如下: 期末存貨$45,000，進貨$200,000，進貨
費用$5,000，進貨退出與折讓$10,000，銷貨$255,500，銷貨退回$5,000，過去三年平均
毛利率20%，8月公司受風災影響，存貨全部泡水，只能售得$5,000，以毛利率估算風災
損失多少?
(A) $55,000 (B) $50,000 (C) $40,000 (D) $35,000
12. 新竹公司於民國95、96兩年之帳列淨利分別為$80,000、$90,000，經現任會計師查核
過去二年存貨記錄時發現二項存貨錯誤: 民國95年期末存貨高估$20,000、民國96年期末
存貨高估$10,000，則民國96年度新竹公司之正確淨利為
(A) $60,000 (B) $80,000 (C) $90,000 (D) $100,000
13. 在永續盤存制度下，支付進貨運費時，應借記
(A) 進貨 (B) 存貨 (C) 進貨佣金 (D) 銷貨成本
14. 大華公司對於存貨採定期盤存制、先進先出法。已知該公司於X6年及X7年年底均因盤
點有誤，導致存貨分別低估$5,000及高估$4,000，試問該錯誤對X8年底之資產負債表的影
響為:
(A) 資產高估，股東權益高估 (B) 資產正確，股東權益正確
(C) 資產低估，股東權益低估 (D) 資產高估，股東權益正確
15. 下列有幾項不屬於「現金及約當現金」?
(1) 三個月內的國庫券
(2) 旅行支票
(3) 償債基金
(4) 印花稅票
(5) 員工借條
(6) 郵政匯票
(7) 保付支票
(A) 三項 (B) 四項 (C) 五項 (D) 六項
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