課程名稱︰ 會計學甲一下
課程性質︰ 必修
課程教師︰ 萬瑞霞
開課學院： 管理學院
開課系所︰ 資管系
考試日期（年月日）︰ 2009/03/27
考試時限（分鐘）： 120分鐘
是否需發放獎勵金： 是
（如未明確表示，則不予發放）
試題 :
一、選擇題 (共30分)
1. A company purchased land for $90,000 cash. Real estate brokers' commission
was $5,000 and $7,000 was spent for demolishing an old building on the land
before construction of a new building could start. Under the cost principle,
the cost of land would be recorded at
a) $97,000.
b) $90,000.
c) $95,000.
d) $102,000.
2. The balance in the Accumulated Depreciation account represents the
a) cash fund to be used to replace plant assets.
b) amount charged to be deducted from the cost of the plant asset to arrive
at its fair market value.
c) amount charged to expense in the current period.
d) amount charged to expense since the acquisition of the plant asset.
3. Hunt Company has decided to charge the estimate of the useful life of an
asset that has been in service for 2 years. Which of the following
statements describes the proper way to revise a useful life estimate.
a) Revisitions in useful life are permitted if approved by the IRS.
b) Retroactive changes must be made to correct previously recorded
depreciation.
c) Only future years will be affected by the revision.
d) Both current and future yers will be affected by the revision.
4. Depletion is
a) a decrease in market value of nature resourse.
b) the amount of spoilage that occurs when natual resources are extracted.
c) the allocation of the cost of natural to expense.
d) the methed used to record unsucessful patents.
5. Research and development costs
a) are classified as intangible assets.
b) must be expesed when incurred under generally accepted accounting
principles.
c) should be included in the cost of the patent they relate to.
d) are capitalized and then amortized over a period not to exceed 40 years.
6. Sales taxes collected by a retailer are recorded by
a) crediting Sales Taxes Revenue.
b) debiting Sales Taxes Expense.
c) crediting Sales Taxes Payable.
d) debiting Sales Taxes Payable.
7. A current liability is a debt the company reasonably expects to pay from
existing current assets within
a) one year.
b) the operating cycle
c) one year or the operating cycle,whichever is longer.
d) one year or the operating cycle,whichever is shorter.
8. Which of the following is not an advantage of issue bonds instead of common
stock？
a) Stockholder control is not affected.
b) Earnings per share on common stock may be lower.
c) Income to common shareholders may increase.
d) Tax saving result.
9. Bonds that may be exchanged for common stock at the option of the bondholder
are called
a) options.
b) stock bonds.
c) convertible bonds.
d) callable binds.
10. The statememt that "Bond price vary inversely with changes in the market
interest rate" means that if the
a) market interest rate increase,the contractual interest rate will
decrease.
b) contractual interest rate increases,then bond prices will go down.
c) market interest rate decrease,then bond prices will go up.
d) contractual interest rate increases,the market interest rate will
decrease.
二、(共10分)
美環公司興建一棟大樓，付與包商價款為 $10,000,000，其他的相關支出還包括支付建築
師設計費 $100,000，環境佈置費 $300,000，建築期間保險支出 $500,000及因不慎造成環
境污染被環保單位開立 $50,000罰單。試計算該大樓的成本，並作相關的分錄。(假設均以
現金支付相關成本)
三、(共15分)
哈雷公司對固定資產一律採用直線法提列折舊。X8年間發生下列交易：
1月1日 處分其運輸設備，出售其殘料得$800。該運輸設備於十年前購入，成本$7,000
，估計可使用10年，無殘值。
7月1日 出售其機器設備得$3,000，該機器設備於X4年購入，成$6,500，殘值$500，估
計可使用10年。
12月31日 報廢電腦設備，該電腦設備乃於X4年4月1日，以成本$4,500購入，估計殘直
$700，可使用5年。
試作哈雷公司處分資產之相關分錄
四、(共10分)
On January 2,2004,a corporation issued $1,000,000 , 10% , 10-year bonds for
$1,065,000. The bonds pay interest each June 30 and December 30 and the
corporation uses the straght-line method to amortize premium or discount.
Prepare entries for the issue of the bonds and for the first interest payment.
五、(共10分)
Golf World Publications publishes a golf magazine for women. The magazine sells
for $3 a copy on the newsstand. Yearly subscription to the magazine cost $24
per year(12 issues). During December 2008,Golf World Publications sells 9,000
copies of the golf magazine at newsstands and receives payment for $15,000
subscriptions for 2009. Financial statements are prepared monthly.
Instructions
(a) Prepare the December 2008 journal entries to record the newsstand sales and
subscriptions received.
(b) Prepare the necessary adjusting entry on January 31,2009. The January 2009
issue has been mailed to subscribers.
六、(共10分)
Reliy Company issued a $1,500,000,10%,10-year mortgage note payable to finance
the construction of a building at December 31,2008. The term provide for
semiannual installment payments of $120,365.
Instructions: Prepare the entry to record:
(a) the mortgage loan on December 31,2008.
(b) the first installment payment.
七、On January 1,2005,a company issued $300,000, 10%,3-year bonds for $285,150
,providing a yield rate of 12%. The bonds pay interest semiannually on June
30 and December 31.
Instuction: Complete the following amortization schedule.
╭───────┬─────┬────┬──────┬────┬──────╮
│ │ Interest │Interest│ Discount │Discount│Bond Carring│
│ Date │ Payment │Expense │Amortization│Balance │ Amount │
├───────┼─────┼────┼──────┼────┼──────┤
│Jan. 1,2005 │ Ｘ │ Ｘ │ Ｘ │ │ │
├───────┼─────┼────┼──────┼────┼──────┤
│June. 30,2005 │ │ │ │ │ │
├───────┼─────┼────┼──────┼────┼──────┤
│Dec. 31,2005 │ │ │ │ │ │
├───────┼─────┼────┼──────┼────┼──────┤
│June 30,2006 │ │ │ │ │ │
╰───────┴─────┴────┴──────┴────┴──────╯
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