課程名稱︰會計學甲一上
課程性質︰資管系大一必修
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）︰2010/12/20
考試時限（分鐘）：180
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(10%)
1.
Stan's Market recorded the following events involving a recent purchase of
merchandise:
Received goods for $20,000, terms 2/10, n/30.
Returned $400 of the shipment for credit.
Paid $100 freight on the shipment.
Paid the invoice within the discount period.
As a result of these events, the company's merchandise inventory
a. increased by $19,208.
b. increased by $19,700.
c. increased by $19,306.
d. increased by $19,308.
2.
Under the perpetual system, cash freight costs incurred by the buyer for the
transporting of goods are recorded in
a. Freight Expense
b. Freight - In
c. Merchandise Inventory
d. Freight - Out
3.
Reese Company purchased merchandise with an invoice price of $2,000 and
credit terms of 2/10, n/30. Assuming a 360 day year, what is the implied
annual interest rate inherent in the credit terms ?
a. 20%
b. 24%
c. 36%
d. 72%
4.
If company is given credit terms of 2/10, n/30, it should
a. hold off paying the bill until the end of the credit period, while
investing the money at 10% annual interest during this time.
b. pay within the discount period and recognize a savings.
c. pay wihtin the credit period but don't take the trouble to invest the cash
while waiting to pay the bill.
d. recognize that the supplier is desperate for cash and withhold payment
until the end of the credit period while negotiating a lower sales price.
5.
Computers For You is a retailer specializing in selling computers and related
equipment. During 2011, Computers For You sells $200,000 of merchandise to
Sandcastles, Inc. Computers For You incurs $24,000 of freight costs associated
with these sales. Which of the following is true regarding how this $24,000 is
treated on the financial statements ?
a. Computers For You will report the $ 24,000 as part of merchandise inventory
on the statement of financial position.
b. Sandcastles, Inc. will report the $24,000 as part of mechandise inventory
on the statement of financial position.
c. Computers For You will report the $24,000 as part of operating expenses on
the income statement.
d. Sandcastles, Inc. will report the $24,000 as an accounts recivable on the
statement of financial position.
二、申論題
1. (15%)
台灣公司成立於民國97年初，下列兩表為台灣公司97年底及98年底存貨之成本與淨變現價
值資料表。假設該公司於97年底之成本與淨變現價值孰低比較採總額比較，98年底之成本
與淨變現價值孰低比較，則依96年新修訂之「存貨之會計處理準則」，採逐項比較。
試作：
(1) 97年底之存貨跌價損失若干？
(2) 98年底之存貨跌價損失若干？
(3) 依96年新修訂公報，存貨跌價損失在損益表中應列為何項（按損益表重要性質別，如
銷貨收入、銷貨成本、營業費用、營業外費損、停業單位損益等之加項或減項來回答
）？
[ 97年年底存貨 ]
產品種類 成本 淨變現價值 個別項目 分類項目
------------------------------------------------------------------
甲類 1 $ 800 $ 900 $ 800
2 1,500 1,850 1,500
3 900 1,100 900
小 計 $ 3,200 $ 3,930 $ 3,200
乙類 4 $ 3,000 $ 4,800 3,000
5 4,500 5,000 4,500
6 2,000 1,750 1,750
小 計 $ 9,500 $11.550 9,500
總 計 $12,700 $15,480 $12,450 $12,700
[ 98年年底存貨 ]
產品種類 成本 淨變現價值 個別項目 分類項目
------------------------------------------------------------------
甲類 1 $ 900 $ 1,080 $ 900
2 1,500 1,750 1,500
3 800 1,000 800
小 計 $ 3,200 $ 3,830 $ 3,200
乙類 4 $ 3,200 $ 4,800 3,200
5 4,400 5,000 4,400
6 2,100 1,750 1,750
小 計 $ 9,700 $11.550 9,500
總 計 $12,900 $15,380 $12,550 $12,700
2. (10%)
This information is available for Grant's Photo Corporation for 2011 and 2012.
2011 2012
Beginning inventory $ 200,000 $ 300,000
Ending inventory 300,000 380,000
Cost of goods sold 1,150,000 1,330,000
Sales 1,600,000 1,900,000
Instuction
Calculate inventory turnover, days ing inventory, and gross profit rate for
Grant's Photo Corporation for 2011 and 2012.
3.
Kegin Company sells many products. Whamo is one of its popular items. Below is
an analysis of the inventory purchases and sales of Whamo for the month of
March. Kegin Company uses the periodic inventory system.
Purchases Sales
Units Unit Cost Units Selling Price
3/1 Beginning inventory 100 $40
3/3 Purchase 60 $50
3/4 Sales 70 $80
3/10 Purchase 200 $55
3/16 Sales 80 $90
3/19 Sales 60 $90
3/25 Sales 50 $90
3/30 Purchase 40 $60
Instruction
(a) Using the FIFO assumption, calculate the amount charged to cost of goods
sold for March. (Show computations)
(b) Using the weighted average method, calculate the amount assigned to the
inventory on hand on March 31. (Show computations )
(c) Using the LIFO assumption, calculate the amout assigned to the inventory
on hand on March 31. (Show computations)
4. (10%)
Eckert Company reported the following summarized annual date at the end of
2011:
Sales revenue $ 1,000,000
Cost of goods sold* 600,000
---------------
Gross margin 400,000
Operating expenses 250,000
---------------
Income before income taxes 150,000
*Based on an ending FIFO inventory of $ 250,000
The income tax rate is 30%. The controller of the company is considering a
switch from FIFO to average-cost. He has determined that on an average-cost
basis, the ending inventory would have been $220,000.
Instruction
(a) Restate the summary information on an average-cost basis.
(b) What effect, if any, would the proposed change have on EcKert's income tax
expense, net income.
5. (10%)
The account balances (in thousands) appearing on the trial balance (below)
were taken from the general ledger of Yang Bakery at October 31.
Additional information (in thousands) for the month of October which has not
yet been recorded in the accounts is as follows:
(a) A physical count of supplies indicateds $300 on hand on hand at Oct.31.
(b) The amount of insurance that expired in the month of October was $ 200.
(c) Depreciation on equipment for October was $ 400.
(d) Rent owed on the bakery for the month of October was $600 but will not
be paid until November.
Instruction
Using the above information, complete the worksheet on the following page for
Yang Bakery for the month of October.
(有一張答案卷，上面是worksheet格式。填完要交回去。)
6. (10%)
元寶公司於X8年5月31日發生火災造成存貨受損，經盤點估價後尚值$32,500，其他有關
資料如下：
(1) X7年度有關資料
銷貨 $ 836,030
期初存貨 $ 95,000
進貨 619,942
$714,942
期末存貨 113,000 601,942
銷貨毛利 $ 234,088
經查核發現有一批在途存貨，帳上已計入進貨，其金額為$16,721，惟盤點時並未計入。
(2) X8年1月1日至X8年5月31日有關資料如下:
銷貨 $ 545,000
進貨 $ 315,000
試計算存貨災害損失。
7. (15%)
流行服飾公司使用零售價法估計每月存貨，以下是X9年10月30日公司二部門的資料＂
男裝部 女裝部
成本 零售價 成本 零售價
期初存貨 $ 104,000 $ 160,000 $ 25,250 $ 36,000
進貨 463,200 720,000 109,520 150,000
運費 2,000 800
進貨折扣 6,000 1,600
銷貨淨額 724,000 145,200
流行服飾公司於X9年12月31日實地盤點存貨，其二部門之時計期末存貨零售價分別為：
男裝部 $ 150,000
女裝部 $ 37,600
試作：
(1)以期初存貨的資料計算各部門成本對零售價的比率。
(2)用零售價法估計10月31日各部門之存貨成本。
(3)獨立於(1)、(2)，假設用零售價法估計，二部門的12月31日存貨之零售價分別為：
男裝部 $ 152,000；女裝部 $ 40,000； 二部門Ｘ９年成本對零售價比率分別為：
男裝部65%，女裝部70%。計算由於搬運或其他原因所造成的損失。
8. (10%)
下列資料取自大華公司於X9年有關其產品之交易：
數量 單價
期初存貨 5,000 $ 15
進貨 18,000 15
進貨退出 1,000 15
銷貨 16,000 36
銷貨退回 100 36
期末存貨(實地盤點) 5,800 15
各項費用(除所得稅外) 278,400
試分別以定期盤存制及永續盤存制作成X9年之應有分錄，並編製兩種不同制度下之損益表
。
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 140.112.222.71
※ 編輯: yoyo8089 來自: 140.112.222.71 (12/27 01:27)