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）︰2011/5/13 考试时限（分钟）：110分钟 是否需发放奖励金：是 （如未明确表示，则不予发放） 试题 : QUIZ CH11, Corporations: Organzation, Share Transactions, Dividends, and Retained Earnings 一、选择题 1. 股东权益主要系在报导 (A) 所有已授权发行普通股之面值 (B) 公司所有之保留盈余 (C) 公司资本之来源 (D) 股东对公司资产的求偿权 2. 甲公司投入股本共计$600,000，保留盈余$200,000。股本中包含面额$10的普通股 5,000股，面额$100的特别股1,000股。特别股赎回价格为$105，积欠股利$60,000， 试问普通股每股帐面价值多少？ 　(A)$127 (B)$128 (C)$139 (D)$140 3. 接受政府捐赠厂房资产时，会计上应： 　(A) 按捐赠者帐上的厂房价值，列计厂房资产 (B) 按公平市价，列计厂房资产 (C) 以零列计厂房资产 (D) 以任意价格列计厂房资产 4. Kendrick Corporation was organized on January 2, 2011. During 2011,Kendrick issued 20,000 shares at $ 24 per share, purchased 3,000 treasuryshares at $26 per share, and had net income of $300,000. What is the total amount of equity at December 31, 2011 ? A. $640,000 B. $702,000 C. $708,000 D. $720,000 5. Each of the following is correct regarding treasury shares except that it has been A. issued. B. fully paid for. C. reacquired. D. retired. 二、申论题 1. 北斗公司第一年年底股东权益有如下之余额： 　　普通股－面额$10，核准发行并流通在外200,000股 $2,000,000 资本公积－普通股溢价 3,000,000 保留盈余 1,900,000 试以成本法作下列交易之分录 (1) 2月10日以每股$35买进3,000股库藏股票 (2) 3月8日以$43,200出售1,200股库藏股票 (3) 5月20日以$50,000出售剩余之库藏股 2.　利发公司经核准发行12%，面额$100的可转换特别股15,000股，及面额$10的普通股 150,000股，该公司为公开发行公司，09年发生下列交易： 2月1日 发行1,000$170,000 5月1日 以每股$16的价格发行50,000股普通股。 7月1日 有200股每股$120发行之特别股要求转换。每股特别股可转换为5股的普通股。 当日之市价为普通股$18，特别股$122。 9月1日 发行50股特别股及6,000股普通股以交换$130,000之机器一部。当日市价为特别 股$120，普通股$16。 试作上述交易之分录 3. During 2011, Pine Corporation had the following transactions and events: 1. Issued par value preference shares for cash at par value. 2. Issued par value ordinary shares for cash at an amount greater than par value. 3. Completed a 2 for 1 share split in which the $10 par value ordinary shares were changed to $5 par value shares. 4. Declared a small share dividend when the market value was higher than the par value. 5. Declared a cash dividend. 6. Made a prior period adjustment for understatement of net income. 7. Issued par value ordinary shares for cash at par value. 8. Paid the cash dividend. 9. Issued the ordinary shares required by the share dividend declaration in 4 above. Instructions Indicate the effect(s) of each of the foregoing items on the subdivisions of equity. Present your answers in tabular form with the following columns. Use(I) for increase, (D) for derease, and (NE) for no effect. Item Share Capital Share Premium Retained Earnings ------- ---------------- ----------------- -------------------- 4. On January 1, 2011, the equity section of Lopez Corporation shows: Share capital-ordinary ($5 par value) $1,500,000; share premium-ordinary $1,000,000; and retained earning $1,200,000. During the year, the following treasury share transactions occurred. Mar. 1 Purchased 30,000 shares for cash at $15 per share. July. 1 Sold 6,000 treasury shares for cash at $17 per share. Sept. 1 Sold 5,000 treasury shares for cash at $14 per share. Instruction (a) Journalize the treasury share transactions. (b) Restate the entry for September 1, assuming the treasury shares were sold at $12 per share. --

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