課程名稱︰會計學甲
課程教師︰王泰昌
開課系所︰管院財金系一年級
考試時間︰94.1.10
試題 :
第一題(20%)。大陸公司於民國93年收到下列應收票據，並將票據甲向台灣銀行貼現。
票據 發票日 本金 利率 利息期間 貼現日 貼現率
甲 7月15日 $4000 8% 6個月 10月15日 12%
乙 11月19日 $7500 10% 60天
試作：(計算利息時，若利息期間以天為單位，請假設一年為360天。)
1.票據乙之到期日
2.10月15日票據甲貼現時之分錄
3.12月31日認列應計利息之分錄
4.假設票據甲到期時，發票人拒付(跳票)，試作大陸公司付款時之分錄
5.票據乙到期時，大陸公司收現之分錄(假設大陸公司並未作迴轉分錄)
第二題(15%)台北公司民國91、92、93年之比較性財務報表有如下之資料：
民國91年 民國92年 民國93年
損益表：
銷貨淨額 $510 $495 $630
銷貨成本 315 330 270
──────────────────────────
毛利 195 165 270
營業費用 138 114 222
───────────────────────────
淨利 $57 $51 $48
資產負債表
存貨 $75 $45 $90
民國94年初，該公司之內部稽核人員發現民國91年的期末存貨低估$24，而民國92年之期
末存貨高估$15(民國93年的期末存貨數字正確。)
試作：台北公司民國92年、93棉正確之淨利數字應為何？
第三題(15%)On May 31, Scuba Dive Equipment had a $210,000 debt balance in Acco
unts Receivable. During June, Scuba made sales of $560,000, all on credit. Oth
er data for June include
◎Collections on account,$567,400.
◎Write-offs of uncollectible receivables,$8,900.
Required:
1. Record sales and collections on account. Then record uncollectible-account
expense and write-off customer accounts for June using the allowance method.
Show all June activity in Account Receivable, Allowance for Uncollectible Acco
unts, and Uncolletible-Account Expense(post to these T-account).The May31 unad
justed balance in Allowance for Uncolletible Accounts was$2,800(credit). Uncol
lectible account expense was estimated at 2% of credit sales.
2.Suppose Scuba Diving Equipment used a different method to account for uncoll
ectible receivables. Record sales and collections on account. Then record unco
llectible account for June using the direct write-off method.Post to Accounts
Receivable and Uncollectible-Account Expense and show their balance at June 30
3.What amount of uncollectible-account expense would Scuba Dive Equipment repo
rt on its June income statement under each of the two methods? Which amount be
tter matches expense with revenue?Give your reason.
4.What amount of net accounts receivable would Scube Dive Equipmet report on i
ts June 30 balance sheet under each of the two methods? Which amount is more
realistic? Give your reason.
第四題(15%)Navigation Systems sells on store credit and manages its own recei
vables.Average experience for the past three years has been as follows:
Total
Sales $350,000
Cost of goods sold 210,000
Bad-debt expense 4,000
Other expenses 61,000
Bruse Slazenger, the owner, is considering whether to accept bankcards(VISA,Mas
terCard)Typically, accepting bankcards increases total sales and cost of goods
sold by 10%.But VISA and MasterCard charge approximately2%of bankcard sales.If
Slazenger switches to bandcards, he'll no longer have bad-debt expense. He can
also save$5,000 on other expenses.After the swithchover to bankcards, Slazenge
r expects cash sales of $200,000.
Required:
Should Slazenger start accepting bankcards? Show the computations of net incom
e under his present arrangement and under the bankcard plan.
第五題(20%)The management of Real Novelty Inc. is reevaluating the appropriate
ness of using the present inventory cost flow method, which is average cost. T
hey request your help in determing the results of operations for2004 if either
the FIFO method or the LIFO method had been used. For 2004, the accounting rec
ords show the following data:
Inventories Purchases and Sales
Beginning(15,000 units):$34,000 Total net sales(225,000 units):$865,000
Ending(20,000 units) Total cost of goods purchased (230,000 unit
):$578,500
Purchases were made quarterly as follows:
Quarter Units Unit Cost Total Cost
1 60,000 $2.30 $138,000
2 50,000 2.50 125,000
3 50,000 2.60 130,000
4 70,000 2.65 185,500
────────────────────────────────────────
230,000 $578,500
Operating expenses were $147,000, and the company's income tax rate is 30%.
Required:
(a) Prepare comparative condensed income statements for 2004 under FIFO and
LIFO. (Show computations of ending inventory.)
(b) Answer the following questions for management:
(1)Which cost flow method (FIFO or LIFO) produces thmore meaningful inven
tory amount for the balance sheet?Why?
(2)Which cost flow method (FIFO or LIFO) produces the more meaningful net
income?Why?
(3)Which cost flow method (FIFO or LIFO) is more likely to approximate ac
tual physical flow of the goods?Why?
(4) How much additional cash will be available for management under LIFO
than under FIFO? Why?
(5)Will gross profit under the average cost method be higher or lower than
(a)FIFO and(b) LIFO?
第六題(20%)The Roadster Factory estimates its inventory by the gross profit
method when preparing monthly financial statements. The gross profit has avera
ged 40% of net sales.Assume that the company's inventory records reveal the
following data(amounts in thousands):
Inventory, July 1 $367
Transactions during July:
Purchases 3,789
Purchase discounts 26
Purchase returns 12
Sales 6,430
Sales returns 25
Required:
1.Estimate the July 31 inventory, using the gross profit method.
2.Prepare the July income statement through gross profit for The Roadster Fact
ory.
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