[轉錄][試題] 95上經濟系 會計學甲一上 第一次期中 …
※ [本文轉錄自 NTU-Exam 看板]
作者: youngsam (等待~~) 看板: NTU-Exam
標題: [試題] 95上經濟系 會計學甲一上 第一次期中考 卓佳慶老師
時間: Tue Nov 7 21:32:55 2006
課程名稱︰會計學甲一上
課程性質︰大一必修
課程教師︰卓佳慶
開課系所︰經濟系
考試時間︰2006.11.7 2:20~5:00
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
2006年秋 台灣大學 經濟系
會計學甲 第一次期中考 11/7
◎注意事項：
1.不得使用電子字典、Note book、行動電話與未經允許之電子設備。
2.請使用自己的文具用品、計算機與字典（紙本），不得與他人共用。
3.請遵守考場秩序與維護個人基本道德。
4.考試時間為下午2：20至5：00共計160分鐘，請把握時間。
一、選擇題（共20題，每題1分）：
1.( )Which of the following is the most appropriate and morden definition of
accounting?
A. The information system that identifies, records, and communicates
the economics events of an organization to interested users
B. A means of collecting information
C. The interconnection network of subsystems necessary to operate a
business
D. Electronic collection, organization, and communication of vast
amounts of information
2.( )Which of the following is not a satisfactory statement of the accounting
equation?
A. Assets = Stockholders' Equity － Liabilities.
B. Assets = Liabilities + Stockholders' Equity.
C. Assets － Liabilities = Stockholders' Equity.
D. Assets － Stockholders' Equity = Liabilities.
3.( )The balance sheet
A. summarizes the changes in retained earnings for a specific period of
time.
B. reports the change in assets, liabilities, and stockholders' equity
over a period of time.
C. reports the assets, liabilities, and stockholders' equity at a
specific date.
D. presents the revenues and expenses for a specific period of time.
4.( )Which accounting assumption assumes that an enterprise will continue in
operation long enough to carry out its existing objectives and commitments?
A. Monetary unit assumption
B. Economic entity assumption
C. Time period assumption
D. Going concern assumption
5.( )The economic entity assumption states that economic events
A. of different entities can be combined if all the entities are
corporations.
B. must be reported to the Securities and Exchange Commision.
C. of a sole proprietorship cannot be distinguished from the personal
economic events of its owners.
D. of every entity can be separately identified and accounted for.
6.( )The ACE Company has five plants nationwide that cost $300 million. The
current market value of the plants is $500 million. The plants will be
recorded and reported as assets at
A. $200 million B. $800 million C. $300 million D. $500 million
7.( )A withdrawal of cash for personal use by an owmer would:
A. decrease total assets and decrease owner's equity
B. increase total assets and decrease owner's equity
C. decrease total assets and increase owner's equity
D. increase owner's equity and increase liabilities
8.( )The measure of how quickly an item can be converted to cash is referred
to as:
A. contribution margin B. liquidity C. leverage D. profitability
9.( )Debit is a term representing:
A. an increase B. a decrease
C. the right side of an account D. the left side of an account
10.( )Which of the following statements is false?
A. A trial balance proves no errors were made during the accounting process.
B. A trial balance provides a check on the equality of debits and credits.
C. A trial balance is a list of all accounts in the ledger with their balances.
D. A trial balance may be taken at any time the postings are up to date.
11.( )The operating cycle of a company is the average time that is required to
go from cash to
A. sales in producing revenues.
B. cash in producing revenues.
C. inventory in producing revenues.
D. accounts receivable in producing revenues.
12.( )The double-entry system requires that each transaction must be recorded
A. in at least two different accounts.
B. in two sets of books.
C. in a journal and in a ledger.
D. first as a revenue and then as an expense.
13.( )Which pair of the listed accounts follows the rules of debits and credits
in the same manner?
A. Salary expense and notes payable
B. Owner's Capital and rent expense
C. Prepaid rent and advertising expense
D. Service revenue and equipment
14.( )Which of the following statements is not true?
A. Expenses increase stockholders' equity.
B. Expenses have normal debit balances.
C. Expenses decrease stockholders' equity.
D. Expenses are a negative factor in the computation of net income.
15.( )The usual sequence of steps in the transaction recording process is:
A. journal→analyze→ledger
B. analyze→journal→ledger
C. journal→ledger→analyze
D. ledger→journal→analyze
16.( )Ethics are the standards of conduct by which actions are judged as
A. right or wrong B. honest or dishonest
C. fair or unfair D. all of these
17.( )The revenue recognition principle dictates that revenue should be
recognized in the accounting records
A. when cash is received. B. when it is earned
C. at the end of the month D. in the period that income taxes are paid
18.( )Deperciation is the process of
A. valuing an asset at its fair market value.
B. increasing the value of an asset over its useful life in a rational
and systematic manner.
C. allocating the cost of an asset to expense over its useful life in a
rational and systematic manner.
D. writing down an asset to its real value each accounting period.
19.( )Failure to perpare an adjusting entry at the end of the period to record
an accrued expense would cause
A. net income to be understated.
B. an overstatement of assets and an overstatement of liabilities.
C. an understatement of expenses and an understatement of liabilities.
D. an overstatement of expenses and an overstatement of liabilities.
20.( )Which one is not included in the cover stories of Ch1~Ch4?
A. Amazon.com B. It's just Lunch! C. Frito-Lay D. Chicago Bulls
※不負責之參考答案：AACDD CABDA BAAAB BBCCD
二、基本題（共2題，每題10分，合計20分）：
1. Transactions for Olsen Company for the month of October (the first month of
the operation) are presented below. Journalize each transaction and identify
each transaction by characters. You may omit journal explanations.
a) Invested $40,000 cash in the business.
b) Purchased land costing $28,000 for cash.
c) Purchsred equipment costing $12,000 for $4,000 cash and the remainder on
credit.
d) Performed services for a customer on account, $6,500.
e) Purchased supplies on account for $800.
f) Paid $1,000 for a one-year insurance policy.
g) Received $3,000 cash for servives performed.
h) Received $4,000 for services previouslyperformed on account.
i) Paid wages to employees for $2,500.
j) Olsen withdrew $1,000 cash from the business.
2. The income statement of Horton's Shoe Repair is as follows:
HORTON'S SHOE REPAIR
Income Statement
For the Month Ended April 30, 2005
Revenue
Shoe Repair Revenue ........................... $7,000
Expenses
Salaries Expense .............................. $3,400
Depreciation Expense .......................... 350
Utilities Expense ............................. 400
Rent Expense .................................. 600
Supplies Expense ............................. 1,050
Total Expenses ............................. 5,800
Net income ......................................... $1,200
======
On April 1, the owner, Lee Horton, had a capital balance of $12,900. During
April, Horton withdrew $3,500 cash for personal use.
【Instructions】
(a) Prepare closing entries at April 30.
(b) Prepare an owner's equity statement for the month of April.
三、進階題（共2題，配分見各小題，合計54分）：
1. Given the adjusted trial balance for the VP Company, there were no owner
investments during the year.
VP Company
Adjusted Trial Balance
December 31, 2005
Debit Credit
Cash $11,500
Accounts receivable 9,000
Prepaid rent 5,000
Prepaid insurance 1,900
Supplies 3,200
Land 30,000
Building 52,200
Accumulated Depreciation-building $11,000
Equipment 35,000
Accumulated Depreciation-equipment 7,000
Accounts payable 6,150
Salary payable 3,000
Interest payable 2,240
Mortgage payable(due 12/31/2009) 51,200
Jennifer Wood, capital 6,000
Jennifer Wood, wuthdrawals 20,000
Service revenue 178,410
Salary expense 38,000
Insurance expense 5,000
Rent expense 12,000
Utilities expense 15,000
Advertising expense 9,000
Depreciation expense-building 10,000
Depreciation expense-equipment 7,000
Supplies expense 1,200
Total $265,000 $265,000
========= ========
Required
1-1.Prepare the income statement for the year ended December 31, 2005. (8分)
1-2.Prepare the statement of owner's equity for the year ended December 31,
2005.(5分)
1-3.Prepare the balance sheet for the year ended December 31, 2005.(8分)
1-4.Prepare the closing entries for the year ended December 31, 2005.(8分)
1-5.Prepare the postclosing trial balance for the year ended December 31, 2005.
(5分)
2. The following ledger accounts are used by the Sunway Race Track:(每小題4分)
Accounts Receivable
Prepaid Printing
Prepaid Rent
Unearned Admissions Revenue
Admissions Revenue
Concessions Revenue
Printing Expense
Rent Expense
【Instructions】
For each of the following transaction below, prepare the journal entry (if one
is required) to record the initial transaction and then prepare the adjusting
entry, if any, required on November 30, the end of the fiscal year.
(a) On November 1, paid rent on the track facility for three months, $120,000.
(b) On November 1, sold season tickets for admission to the racetrack. The
racing season is year-round with 25 racing days each month. Season ticket
sales totaled $780,000.
(c) On November 1, borrowed $150,000 from First National Bank by issuing a 8%
note payable due in three months.
(d) On November 5, Schedules for 20 racing days in November, 25 racing days in
December and 15 racing days in January were printed for $3,000.
(e) The accountant for the concessions company reported that gross receipts for
November were $140,000. Ten percent us due to Sunway and will be remitted
by December 10.
四、思考題（6分）：
在課堂上曾提到幾個有關企業銷貨收益不實的實務問題，例如公司的高階主管可能利用
塞貨給集團內其他子公司的方式，將本期收益提高，以獲得年終的績效獎金；或是美國
證管會(US SEC)所查到網路公司的往返交易(Round-Trip Trades)。對於這樣的現象，有
人提出為何當前「會計」要採用應計基礎(accrued basis)的架構，如果改用現金基礎
(cash basis)就可以輕易解決收益認列不實的問題。針對這樣的說法，請你回答以下幾
個小問題：
1. 請問何謂應計基礎？何謂現金基礎？
2. 你認為現金基礎下的「收益」真的比應計基礎下的「收益」較不容易被人為操縱嗎？
試簡單評論之。
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 218.166.144.57
推
11/07 21:40,
11/07 21:40
推
11/07 23:25,
11/07 23:25
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 61.228.177.18
→
11/08 01:17, , 1F
11/08 01:17, 1F
→
11/08 01:19, , 2F
11/08 01:19, 2F
推
11/08 07:56, , 3F
11/08 07:56, 3F
推
11/08 12:00, , 4F
11/08 12:00, 4F
推
11/08 17:43, , 5F
11/08 17:43, 5F