课程名称︰会计学甲一下 课程性质︰资管系必修 课程教师︰万瑞霞 开课学院：管理学院 开课系所︰资管系 考试日期（年月日）︰100/04/18 考试时限（分钟）：180分钟 是否需发放奖励金：是 （如未明确表示，则不予发放） 试题 : 注意事项： 1.禁止作弊，违者依校规处分。 2.中文题请以中文作答，英文提请以英文作答，否则不予计分。 3.可携带计算机及电子辞典。 1. The December 31,2010 balance sheet of Sauder Company had Accounts Receivable of $500,000 and a credit balance in Allowance for Doubtful Accounts of $33,000. During 2011, the following transactions occurred: sales on account $1,200,000 ; sales returns and allowances, $50,000; collections from customers, $1,165,000; accounts written off $35,000; previously written off accounts of $5,000 were collected. Instructions (a) Journalize the 2011 transactions. (b) If the company uses the percentage-of-sales basis to estimate bad debts expense and anticipates 2% of net sales to be uncollectible, what is the adjusting entry at December 31, 2011? (c) If the company uses the percentage-of-receivables basis to estimate bad debts expense and determines that uncollectible accounts are expected to be 4% of accounts receivable, what is the adjusting entry at December 31, 2011? (d) Which basis would produce a higher net income for 2011 and by how much? 2. 信义公司年来先後购入三部机器，每部机器分别采用不同的折旧方法。有关此四部机器之 资料汇整如下： 机器 取得日期 成 本 耐用年限 估计残值 折旧方法 ------ ----------- ---------- --------- --------- ----------- A 06年6月30日 $450,000 七年 $30,000 直线法 B 08年7月 1日 775,000 五年 25,000 年数合计法 C 09年1月 4日 214,000 八年 4,000 生产数量法 补充资料： (1) C机器系用以开采煤矿，估计该矿产之蕴藏量为1,000,000吨，09年开采出180,000吨 ，10年开采出250,000吨。 (2) A机器於12年6月30日以现金$120,000出售。 试作： (1) 计算每部机器第一年及第二年之折旧金额。 (2) 作A机器出售时，应补提半年之折旧及出售之分录。 3. 大有公司於09年初购入铁矿一座，成本$17,850,000，估计铁矿蕴藏量为30,000,000吨。 但是依据目前的科技，以开采85%的蕴藏量最为经济。各项开采设备成本$3,060,000，於开 采後别无其他用途，设备的实际耐用年限为十二年。09年度共开采铁矿3,500,000吨，出售 80%，每吨售价一元，另外支付工人成本$500,000及其他生产成本$2,000,000，销售费用为 $300,000。 试作： (1)计算09年度的折耗。 (2)计算09年度的设备折旧费用。并说明何种折旧方法较适合大有公司的情况。 (3)计算09年度的纯益(列出算式)。 4. Banks Company is considering two alternatives to finance its purchase of a new $4,000,000 office building. (a) Issue 400,000 ordinary shares at $10 per share. (b) Issue 8%, 10-year bonds at par ($400,000). Income before interest and taxes is expected to be $3,000,000. The company has a 30% tax rate and has 600,000 ordinary shares outstanding prior to the new financing. Instrucions Calculate each of the following for each alternative: (1) Net income. (2) Earnings per share. 5. On January 1,2011, Potter Corporation issued $800,000, 9%, 5-year bonds for $769,112. The bonds were sold to yield an effective-interest rate of 10%. Interest is paid semiannually on June 30 and December 31. The company uses the effective-interest method of amortization. Instrucions (a) Prepare a bond discount amortization schedule which shows the amortizaion of discount for the first two interest payment dates. (Round to the nearest dollar.) (b) Prepare the jounal entries that Potter Corporation would make on January 1, June 30, and December 31, 2011, related to the bond issue. 6. 大方公司的机器成本为$1,000,000，耐用年限10年，残值为零，第三年底当时可回收金额 为$6,000,000。 请作三年底及四年底之分录。 7. 国智公司於09年1月1日开始营运。第一年土地帐户之变动如下： [借项] (1) 为建筑厂房设备购入一笔不动产，包含土地及建筑物 $480,000 (2) 相关之契约及增值税 5,800 (3) 为建构新厂房，拆除原土地上之建筑物之拆除费 7,200 (4) 新厂地之设计费 8,000 (5) 整地费 3,200 (6) 挖掘地基费用 6,400 (7) 厂房建筑期间之保险费及税金 7,000 (8) 厂房建构期间发生火灾，其损失 8,000 (9) 建构厂房支出 950,000 (10)铺设停车场及车道 46,000 (11)支出当年地价税 5,000 -------------- 借方总额 $1,526,600 [贷项] (12)因火灾损失所得之保险赔偿 $6,000 (13)出售原建筑物残料收入 3,500 -------------- 贷方总额 $9,500 试作： 以下表格重新分析土地帐户之相关交易；若为其他，请填右栏之科目名称 ┌──┬───┬───┬───┬─────┐ │项目│ 土地 │ 厂房 │ 其他 │ 科目名称 │ ├──┼───┼───┼───┼─────┤ │(1) │$.....│$.....│$.... │ │ ├──┼───┼───┼───┼─────┤ │(2) │ │ │ │ │ ├──┼───┼───┼───┼─────┤ │(3) │ │ │ │ │ └──┴───┴───┴───┴─────┘ (答案纸最後一页提供表格) 8. 文化公司有一部机器，成本$1,000,000，累计折旧$700,000，耐用年限10年，采直线法提 列折旧。今年初今年初进行大修支出$500,000，估计尚可再用8年。 试作 进行大修及以後年度的折旧分录 9. Presented below are three independent situations: (a) Howell Corporation purchased $250,000 of its bonds on June 30, 2008, at 102 and immediately retired them. The carrying value of the bonds of the bonds on the retirement date was $229,500. The bonds pay semiannual interest and the interest payment due on June 30, 2008, has been made and recorded. (b) Justice, Inc. purchased $200,000 of its bonds at 97 on June 30, 2008, and immediately retired them. The carrying value of the bonds on the retirement date was $ 196,500. The bonds pay semiannual interest and the interest payment due on June 30, 2008, has been made and recorded. (c) Starr Company has $80,000, 10%, 12-year convertible bonds outstanding. These bonds were sold at face value and pay semiannual interest on June 30 and December 31 of each year. The bonds are convertible into 40 shares of Starr $5 par value common stock for each $1,000 par value bond. On December 31, 2008, after the bond interest has been paid, $30,000 par value of bond were converted. The market value of Starr's common stock was $38 per share on December31, 2008. Instructions For each of the independent situations, prepare the journal entry to record the retirement or conversion of the bonds. (P.S. 第C小题最後被取消了，因为还没教到。) 10. (a) A company purchased a patent on January 1, 2008, for $2,000,000. The patent's legal life is 20 years from the date of acquisition. On June 30, 2008, the company paid legal costs of $135,000 in successfully defending the patent in an infringement suit. Prepare the journal entry to amortize the patent at year end on December 31,2008. (b) Foley Company purchased a franchise from Yummie Food Company for $400,000 on January 1, 2008. The franchise is for an indefinite time period and gives Foley Company the exclusive rights to sell Yummie Wings in a particular territory. Prepare the journal entry to record the acquisition of the franchise and any neccessary adjusting entry at year end on December 31, 2008. (c) Dryer Company incurreed research and development coses of $500,000 in 2008 in developing a new product. Prepare the necessary journal entries during 2008 to record these events and any adjustments at year end on December 31, 2008. --

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