[考題]工管組會計第一次小考2002/03/19
看板NTUBA94study作者Shengying (Visual系列跟我犯衝)時間24年前 (2002/03/19 18:54)推噓0(0推 0噓 0→)留言0則, 0人參與討論串1/2 (看更多)
考試時間─3:10~5:00
一、是非題(10%)
1.Recognition of depreciation permits the accumulation of cash for the
replacement of the asset.
2.When similar plant assets are exchanged, a loss on disposal will increase
the cost basis of the acquired asset.
3.Goodwill is not recognized in accounting unless it is acquired from another
business enterprise.
4.A current liability must be paid out of current earnings.
5.Contingent liabilities should be recorded in the accounts if there is a
remote possibility that the contingency will actually occur.
二、選擇題(15%)
1.A company buys land for $40,000 on 2000/12/31. As of 2001/3/31, the land
has appreciated in value to $40,400. On 2001/12/31, the land has an
appraised value of $40,900. By what amount should the Land account be
increased in 2001?
A.$0 B.$400 C.$500 D.$900
2.Improvments are
A.revenie expenditures.
B.debited to an appropriate assets account when they increase useful life.
C.debited to an accumulated depreciation when they do not increase useful
life.
D.debited to an appropriate assets account when they do not increase useful
life.
3.With an interest-bearing note, the amount of assets received upon issuance
of the note is generally
A.equal to the note's face value
B.greater than the note's face value
C.less than the note's face value
D.equal to the note's maturity value
4.Jamis Watts has a large consulting practice. New clients are required to
pay one-half of the consulting fees up front. The balance is paid at the
consulting of the consultation. How does Watts account for the cash
received at the end of the engagement?
A. Cash
Unearned Cousulting Revenue
B. Cash
Consulting Revenue
C. Prepaid Consulting Fees
Consulting Revenue
D.No entry is required
5.Which of the following statements concerning current liabilities is
incorrect?
A.Current liabilities included unearned revenues.
B.A company that has more current liabilities that current assets is
usually the subject of some concern.
C.Current liabilities include prepaid expenses.
D.A current liability is a debt that can reasonably be expected to be paid
out of existing current assets or result in the creation of other current
liabilities.
三、計算題(75%)
1.How many errors can you find in the following partial balance sheet?(12%)
ABC Company
Balance Sheet
2002/12/31
_____________________________________________________________________________
Assets
-------------------------------------------
Replacement Accumulated Book
cost Depreciation Value
_____________________________________________________________________________
Property,Plant,and equipment
Land $ 75,000 $ 20,000 $ 55,000
Bulidings 160,000 76,000 84,000
Factory equipment 350,000 192,000 158,000
Office equipment 120,000 77,000 43,000
Patents 80,000 ─ 80,000
Goodwill 45,000 ─ 45,000
Total Property, _________________________________________________
Plant,andequipment $830,000 $365,000 ─$465,000
===========================
2.A Company purcjased tool-sharpening equipment on July 1, 2002, for
$64,800. The equipment was expected to have a useful life of 3 years,
or 15,300 opening hours, and a residual value of $3,600. The equipment
was used for 3,100 hours during 2002, 5,000 gours in 2003, 4,900 hours
in 2004, and 2,300 hours in 2005.
Determine the amount of depreciation expense for the years ended
December 31, 2002,2003,2004,and 2005, by(1)the Straight-line method,
(2)the units-of-production method, (3)the declining-balance method.(25%)
3.B公司有一台機器，累積折舊$62,000，帳面價值$88,000，試根據下列不同假設做資
產交換分錄：(20%)
(1)換入卡車一台(市價$90,000)，並付現金$5,000
(2)換入同功能機器一台(市價$90,000)，並付現金$20,000
(3)換入同功能機器一台(無市價)，舊機器公平市價$100,000，並收現金$10,000
(4)換入同功能機器一台(無市價)，舊機器公平市價$100,000，並付現金$10,000
4.C公司於90年初支付現金9萬購買專利權，並按直線法分十年攤銷專利成本。91年底
該公司與D公司發生專利權糾紛，於92年確定勝訴，但發生訴訟及雜項支出等共計
$12,800。試作92年C公司有關專利權交易之分錄。(10%)
5.E Company sells television with a 2-year warranty.Past experience indicates
that 2%of the units sold will be returned during the warranty period for
repairs. The average cost of repairs under warranty is estimated to be $50
per unit. During 2002,6,000 units were sold at an average price of $400.
During the year repairs were made on 35 units at a cost of $2,000.
Prepare journal entries to record the estomated warranty expense for the
repairs made under warranty.(8%)
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