课程名称︰中级会计学上 课程性质︰必修 课程教师︰李艳榕 开课学院：管理学院 开课系所︰会计学系 考试日期（年月日）︰2012年11月5日 考试时限（分钟）：90分钟 是否需发放奖励金：是 （如未明确表示，则不予发放） 试题 : 1.(20 points)Listed below are several qualitative characteristics,accounting principles and assumptions.Match the letter of each with the appropriate phrase that states its application. A.Economic entity assumption G.Expense recognition principle B.Going concern assumption H.Full disclosure principle C.Monetary unit assumption I.Relevance D.Periodicity assumption J.Faithful representation E.Cost principle K.Comparability F.Revenue recognition principle (1)Stable-dollar assumption(do not use historical cost principle). (2)It is probable that future economic benefits will flow to the company and it is possible to reliably measure the amount. (3)Presentation of error-free information. (4)Yearly financial reports. (5)Business enterprise assumed to have a long life. (6)Notes as part of necessary information to a fair presentation. (7)Affairs of the business distinguished from those of its owners. (8)Valuing assets at amounts originally paid for them. (9)Application of the same accounting principles as in the preceding year. (10)Presentation of timely information with predictive and feedback value. 2.(12 points)Amo Co. sold goods with a list price of $24,000(gross) on terms of 2/15,n/30 on December 14,2006.By December 26,Amo Co. had collected on $16,000(gross) of these receivvables.On December 31,all remaining balances had been collected. Required Prepare all necessary journal entries using: (1)gross method (2)net method 3.(28 points)Dart Company is making a four-column bank reconciliation at June 30 from the folling data. May 31 June 30 Balance per bank statement $6,500 $8,500 Balance per book 6,800 8,354 Deposits in transit 1,000 1,350 Outstanding checks 700 850 June receipts June disbursements Balance per bank statement $13,000 $11,000 Balance per book 11,859 10,305 (a)A salary check to an employee for $200 was recorded by the bank for $400. (b)Note collected by bank,recorded after receiving the bank statement was $1,500 for June. (c)Service charge,after receiving the bank statement was $100 for June. (d)NSF checks recorded after receiving the bank statement was $500 for June. (e)Dart recorded a $356 check received from customer in June as $365. (f)A check for $250 to creditor on account that cleared the bank in June was journalized and posted for $205. Required Prepare a four-column bank reconciliation at June 30. 4.(24 points)忠明公司於99年12月1日以其对忠山公司之应收帐款$500,000向第一银行设 定担保，借款$350,000，并开立本票，手续费为借款金额的2%，并应按月支付未偿还部 分之借款利息1%。12月份忠明公司共收回设定担保之应收帐款$250,000，发生退回 $5,000，於12月31日将全部收现数另加计利息偿还银行。100年1月份除发生销货折扣 $2,000及呆帐$12,000外，其余设定担保之应收帐款全数收回，并於1月31日还清银行借 款。试分别为忠明公司与第一银行做上述有关应收帐款担保借款之必要分录。（可用英 文作答） 5.(6 points)Prior to recording the recorvery and collection of a $1,500 account receivable previously written off and the adjusting entry for bad debt expense for the year,the general ledger reflected the following information: Sales $2,000,000 Sales Discounts 200,000 Accounts Receivable,December 31 350,000 Sales Returns & Allowances 30,000 Allowance for Dunbtful Accounts 600(debit) Required (1)Compute the amount of the bad debt expense assuming it is based on 0.8% of net sales. (2)Prepare the adjusting entry for bad debts assuming it is based on 3.4% of the ending accounts receivable. 6.(10 points)Answer the following indepenent questions.Round your answers to the nearest dollar. (1)Garretson Corporation will receive $10,000 today(January 1,2012),and also on each january 1st for the next five years(2013-2017).What is the present value of the six $10,000 receipts,assuming a 10% interest rate? (2)Jane wants to set aside funds to take an around the world cruise in four years.Jane expects that she will need $12,000 for her dream vacation.If she is able to earn 8% per annum on an investment,how much will she need to set aside at the beginning of each year to accumulate sufficient funds? (3)On January 1,2012,Haley Co. issued five-year bonds with a face amount of $2,000,000 and a stated interest rate of 8% payable annually on December 31.The bonds were priced to yield 9%.What is the carrying amount of the bonds on December 31,2013? --

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