[二技] 99年度二技統測管二類會計學正解
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※ [本文轉錄自 TransEcoAcc 看板]
作者: vance0519 (NCCU Accounting) 看板: TransEcoAcc
標題: [會計] 99年度二技統測管二類會計學擬答
時間: Mon Apr 26 00:12:53 2010
1.D
2.C
400,000/800,000x(800,000-500,000)=150,000
3.A
4.C
600,000/800,000x(80,000+100,000)=135,000
[(600,000-135,000)+135,000]/(800,000-180,000+130,000)=0.8
280,000x0.8=224,000
[(600,000-135,000)+135,000]-224,000=376,000
5.C
(1,000,000-200,000)/5x3=480,000
1,000,000-480,000=520,000
Min(520,000, 350,000)=350,000
520,000-350,000=170,000
6.B
1,000x5%x1,000=50,000
50,000-30,000=20,000
7.B
40,000/4x(1-2%)=9,800
8.D
200x100,000x6%x3=3,600,000
5,600,000-3,600,000=2,000,000
2,000,000/1,000,000x10,000=20,000
200x2,000x6%x3=72,000
20,000+72,000=92,000
9.B
10.C
11.A
5,000,000x12%/12=50,000
80,888-50,000=30,888
12.A
200,000x0.8+5,000+500=165,500
13.A
107,581x10%/2=5,379
14.B
15.B
16.A
20,000x0.6-2,000=10,000
15,000-10,000=5,000
17.D
18.D
19.B
220,000-20,000+30,000+12,000+1,200=243,200
20.D
21.D
22.C
23.C
24.C
(1,500,000+300,000-150,000+60,000)x(1-25%)=1,282,500
25.B
26.A
27.D
28.A
29.C
30.A
31.D
32.C
33.C
34.B
35.A
36.D
37.B
460,000+240,000=700,000
38.B
266,200/(1.1)^2x0.1=22,000
39.D
3,000-250-2,710=40
40.B
Xx(1+5%)^2=441,000
X=400,000
41.C
42.D
(600,000-40,000)x2%=11,200
43.B
-20,000+60,000=40,000
40,000/800,000=5%
44.D
10,000(1+6%x2/12)=10,100
10,100-10,024.25/10,100x12/1=9%
45.A
14,000-6,000+2,000=10,000
300,000x5%=15,000
15,000-10,000=5,000
46.C
(490,000-90,000)/4x2=200,000
490,000-200,000=290,000
47.A
(2,500,000-500,000)/400,000x80,000=400,000
48.B
840,000+400,000x80%-100,000x80%=1,080,000
49.B
105,400x6%/2=3,162
50.C
1,000+100-500=600
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