作者montrachet (Stanford)
看板NTU-Exam
标题[试题] 96下 王泰昌 会计学甲 第一次小考
时间Wed Apr 30 23:47:46 2008
课程名称︰会计学甲
课程性质︰必修
课程教师︰王泰昌
开课学院:管理学院
开课系所︰财金系
考试日期(年月日)︰
考试时限(分钟):160分钟
是否需发放奖励金:是
(如未明确表示,则不予发放)
试题 :
一 Multiple Choise (10%)
1) The cost of a long-term asset is expensed
A) when it is paid for. B) as the asset benefits the company.
C) in the period in which it is acquired.
D) in the period in which it is disposed of.
2) Which of the following factors are estimates?
A) The cost of the asset B) The useful life of the asset
C) The residual value of the asset D) Both B and C
3) Which of the following is the purpose of accumulated depreciation?
A) Accumulated depreciation's purpose is to provide details abouts the
cost expiration of natutral assets.
B) Accumulated depreciation's purpose is to provide details abouts the
cost expiration of intangible assets.
C) Accumulated depreciation is an expense.
D) Accumulated depreciation's purpose is to provide details abouts the
cost expiration of plant assets.
4) Which of the following depreciation methods does NOT use a residual
value for caculating depreciation expense in the first year?
A) Declining-balance B) SYD C) Straight -line D) All of the above
5) Lexis Company purchased equipment on Jan. 1,2005 for $35500.
The estimated useful life of the equipment was 7 years and the
estimated residual value was $4000. After useing the straight -line
method of depreciation for 3 years, the estimated total useful life
was revised to 9 years on Jan,1,2008. How much is the depreciation
expense for 2008.
A) $2444 B)$3000 C)$2000 D)$3667
6) An assets was purchased for $12000. The estimated useful life was 3
years and its residual value was $2000. How much is the gain or loss
is reported if the assets sold for $3000 at the beginning of the fourth
year?
A) $1000 gain B) $2000 loss C) no gain or loss D) $1000 loss
7) Kelly Petroleum owns fully depreciated equipment that was purchased
for $26500. The equipment had an estimated useful life of 8 years
and residual value was of $2500. The equipment was sold for $2700.
Which of the following is the corrent entry to record thr transaction?
A) Accumulated depreciation 26500
Cash 2700
Gain on sale of equipment 2700
Equipment 26500
B) Accumulated depreciation 24000
Cash 2700
Gain on sale of equipment 200
Equipment 26500
C)Accumulated depreciation 26500
Cash 2700
Equipment 23800
D) None of the above.
8) Which of the following item should be depleted?
A) Itangible property B) Land
C) Natural resources D) Tangible property, plant, and equipment
other than land
9) Which of the following is the amount capitalized as goodwill?
A) The excess of the cost of an acquried over the sum of the market
value of its net assets.
B) The excess of the cost of an acquried over the sum of the book
value of its assets.
C) The excess of the cost of an acquried over the sum of the book
value of its net assets.
D) The excess of the cost of an acquried over the sum of the market
value of its assets.
10) Which of the following is the proper accouting treatment for a
purchased patent?
A) A purchased patent must be expensed.
B) A purchased patent must be capitalized and expensed each year
to the extend that the value has declined.
C) purchased patent must be capitalized and amortized over 20 years or
less.
D) A purchased patent must be capitalized and amortized over 70 years or
less.
二 Diane Mallone Company was organized on Jan 1. During the first tear of
operations, the following expenditure and receipts were incurred.
1.cost of real estate purchased as a plant site $220000
2.Back property taxes paid at the time of the purchase of the real estate.
4000
3.Cost of demolishing building to make land suitable for constrction of a
new building. 12000
4.Proceeds from salvage of demolishing building 3500
5.Architect's fee 14000
6.Excavation costs for new building 24000
7.Cost of filling and grading the land. 5000
8.Insurance and taxes during construction of building 6000
9.Cost of repairs to building under costruction caused by a small fire
7000
10. Interest paid during the year, of which $52000 pertains to the
costruction period. 64000
11. Full payment to building construtor 760000
12. Cost of parking and driveways. 36000
13. Real estate taxes paid for the current year in the land. 4000
Instruction
Analyze the foregoing transctions using the following tabular arrangement.
Insert the amonuts in the appropriate columns. (14%)
三'
Om March 20, year1, Playland purchased a Ferris wheel for $100000. The
edtimated life of the Ferris wheel was 10 years, with an estimated residual
value of $20000. The service life in terms of "output" is estimated at 20000
hours of operation.
Playland had partial- year depreciation policy:
Record a full month's depreciation on assets purchased on or before the 15th
of the month, and Record no depretiation on assets after 15th.
Instrction:
Computer the depretiation in year 1 and year2,
Year1 Year2 Year3
a. Straight-line
b. 150% - Double - balance
c. Units - of - output method
(!200 hours in year 1, 2500 in year 2 ,
300 in year 11)
d. SYD
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