課程名稱︰會計學乙二上 (就是傳說中的中會)
課程性質︰嗄？系必
課程教師︰蔡彥卿老師
開課學院：管理學院
開課系所︰財金系雙班
考試日期（年月日）︰2007/01/05
考試時限（分鐘）：50分鐘吧@ @
是否需發放獎勵金：是 = =+ 感謝:D
（如未明確表示，則不予發放）
試題 :
一、ET company exchanged equipment used in its operation plus $2,500 in cash
for similar equipment used in the operations of FY company. The following
information:
ET company FY company
Equipment (cost) $27,500 $27,500
Accumulated depreciation 18,500 9,500
Fair value of equipment 12,000 14,500
Cash given up 2,500 X
Required:
(1) Assuming that the exchange has commercial substance, record the
exchange for both ET and FY company.
(2) Assuming that the exchange lacks commercial substance, record the
exchange for both ET and FY company.
二、 On Dec 31, 2007, TOP company has a machine with a book value of $900,000.
The original cost and related depreciation at this date are as follows:
Machine $1,260,000
Accumulated depreciation 360,000
Book value 900,000
Depreciation is computed at $90,000 per year on straight line basis.
Required: The following situations are independent. For each situation,
perepare the necessary journals.
(1) A fire completely destroys the machine on Aug 31,2008. An insurance
settlement of $400,000 was received for this casualty. Assume the
settlement was received immediately.
(2) On April1, 2008, TOP sold the machine for $1,000,000 to YAM company.
(3) On July 31, 2008, the company donated this machine to the local
government. The fair market value of the machine at that time was
estimated to be $1,300,000.
三、 On Dec 31, 2006, HAM company borrowed $1,000,000 at 15% payable annually
to finance the construction of a new building. In 2007, the company made
the following expenditures related to this building:
Mar 1, $480,000; July 1, $1,200,000; Dec 1, $1,800,000.
Other outstanding debt information is as follows.
10-year, 12%, bond, Dec 31, 2000, interest payable annually $7,000,000
6-year, 10%, notem dated Dec 31, 2004, interest payable annually $1,000,000
Mar1, 2007 expenditure included land costs of $200,000.
Interest revenue earned in 2007 is $48,000.
Required:
(1) Determine the amount of interest to be capitalized in 2007 in relation
to the construction of this building.
(2) Prepare the entry to record the capitalization of interest and the
recognition of interest expense, if any, at Dec 31, 2007.
O V E R
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