课程名称︰会计学甲一上 课程性质︰经济系必修 课程教师︰林蕙真 开课学院：管理学院 开课系所︰会计系 考试日期（年月日）︰101/10/19 考试时限（分钟）：120分钟 是否需发放奖励金：是，谢谢 （如未明确表示，则不予发放） 考试需知 ◆ 考试范围：课本第一章~第三章 ◆ 考试时间：15:30~17:30(120分钟)，10/19 ◆ 试卷共有6页(包含本页)，总分一百分 ◆ 铅笔或原子笔(黑色或蓝色)作答皆可 ◆ 考试过程禁止使用手机，电子辞典等电子设备，若有违反视为作弊 ◆ 作弊者该次考试以零分计算 试题由下一页开始 I.选择题(50%) 1.( )继续经营假设在下列何种状况不适用？ (A)企业刚开始营运 (B)进行清算 (C)公允价值较成本为高 (D)净变现价值无法取得 2.( )经济个体假设中之「经济个体」系指： (A)其资产、负债、权益及一切损益之计算与其他个体完全分离之个体。 (B)法律上之法人。 (C)业主与企业密不可分之独资企业。 (D)将不同企业合并之个体。 3.( )下列叙述何者不正确？ (A)当有币值变动之证据时，会计人员可修正币值不变假设。 (B)基於继续经营假设，通常资产评价时不考虑清算价值，而负债依其应偿债时 间之先後分别与排列。 (C)一年的会计期间若以营业之淡季为结束日，称为自然会计年度。 (D)基於经济个体假设，母公司与子公司应视为一个经济个体合编财务报表。 4.( )下列何项分录将使权益增加？ (A)摊销无形资产 (B)调整未过期租金收入 (C)调整未耗文具用品 (D)提列折旧 5.( )负债为资产之半数少$8,000，权益为负债之1.5倍，则权益金额为 (A)$48,000 (B)$8,000 (C)$64,000 (D)$80,000 6.( )期初资产$780,000，期初负债$540,000，本期资产增加$51,000， 负债减少$5,000。则期末之权益应为： (A)$240,000 (B)$291,000 (C)$286,000 (D)$296,000 7.( )负债减少时，其他会计要素之影响可能为： (A)资产增加 (B)权益减少 (C)费用增加 (D)收入增加 8.( )对於日记簿之叙述，下列何者为非？ (A)记录每一帐户在交易期间中的变动情形。 (B)系以交易为单位之记录簿。 (C)依交易的发生先後次序加以记载。 (D)为交易的原始记录簿。 9.( )现金收入$1,000，误过入现金帐户之贷方，将使合计式试算表 (A)借贷方各多计$1,000 (B)借贷方各少计$1,000 (C)借方少计$1,000，贷方多计$1,000 (D)借方多计$1,000，贷方少计$1,000 10.( )试算表所能发现之错误是 (A)借贷方同时漏过或重过 (B)科目名称误用 (C)借贷同额增加 (D)应付票据余额计算错误 11.( )试算表不平衡时，检查其错误次序，应先查 (A)日记帐 (B)试算表 (C)分类帐 (D)明细帐 12.( )下列何种错误可以藉由编制试算表加以侦查出： (A)将应该贷计销货收入之分录记录为贷计应付帐款。 (B)忘记将某一交易分录记录至日记簿。 (C)将某一日记簿分录重复过帐至分类帐。 (D)将某一帐户之余额计算错误。 13.( )试算表不能平衡时，其借方总额与贷方总额之差额可以被２整除，可能表示： (A)分类帐余额重复抄记 (B)同一分录被过帐两次 (C)借方金额误过入贷方 (D)一借方金额$90误计成$900 14.( )九月一日支付6个月房租$12,000，当时以预付租金入帐。假设公司仅於每年 年底做调整分录，则该年年底之调整分录为： (A)借：预付房租$8,000，贷：房租费用$8,000 (B)借：房租费用$4,000，贷：预付房租$4,000 (C)借：房租费用$8,000，贷：预付房租$8,000 (D)借：预付房租$4,000，贷：房租费用$4,000 15.( )仁爱公司X4年7月1日预付一年期保险费$600，并以资产科目入帐。若该公司 12月31日未作保险费的调整分录，则会造成： (A)资产高估$600，费用低估$600。 (B)资产低估$600，费用高估$600。 (C)资产高估$300，费用低估$300。 (D)资产低估$300，费用高估$300。 16.( )结帐试算表中，调整前试算表栏的预付广告费为$12,500，调整分录栏贷方列 预付广告费$7,000，在财务状况表栏之预付广告费应为 (A)借方$5,500 (B)贷方$5,500 (C)借方$7,000 (D)贷方$7,000。 17.( )「本期损益」帐户结帐前之余额为： (A)损益表上之本期净利或净损 (B)权益之期初余额 (C)损益表之期末余额 (D)为$-0- 18.( )工作底稿上，若损益表栏上借方总额大於贷方总额，则表示： (A)本期产生净利。 (B)本期产生净损。 (C)工作底稿发生错误，因为借贷不平衡。 (D)尚未作调整分录。 19.( )回转分录： (A)非必要之会计程序 (B)增加簿记的便利性 (C)增加会计程序的一致性 (D)以上皆是 20.( )Bennoit Corporation paid dividends totaling ￡295,000 to its shareholders. This transaction will decrease assets and (A) decrease equity by ￡295,000. (B) decrease liabilities by ￡295,000. (C) increase expenses by ￡295,000. (D) have no effect on the accounting equation. 21.( )At January 31, 2011, the balance in Bota Inc.'s supplies account was $250. During February, Bota purchased supplies of $300 and used supplies of $400. At the end of February, the balance in the supplies account should be (A) $250 debit. (B) $350 credit. (C) $950 debit. (D) $150 debit. 22.( )Financial statements are prepared directly from the (A) general journal. (B) ledger. (C) trial balance. (D) adjusted trial balance. 23.( )Sail & Surf Cruises purchased a five-year insurance policy for its ships on April 1, 2011 for $100,000. Assuming that April 1 is the effective date of the policy, the adjusting entry on December 31, 2011 is (A)Prepaid Insurance..................................15,000 Insurance Expense.................................... 15,000 (B)Insurance Expense..................................15,000 Prepaid Insurance.................................... 15,000 (C)Insurance Expense..................................20,000 Prepaid Insurance.................................... 20,000 (D)Insurance Expense...................................5,000 Prepaid Insurance.................................... 5,000 24.( )A business pays weekly salaries of $25,000 on Friday for a five-day week ending on that day. The adjusting entry necessary at the end of the fiscal period ending on a Thursday is (A) debit Salaries Payable, $20,000; credit Cash,$20,000 (B) debit Salaries Expense, $20,000; credit Cash,$20,000 (C) debit Salaries Expense, $20,000; credit Salaries Payable,$20,000 (D) debit Salaries Expense, $5,000; credit Salaries Payable,$5,000 25.( )Mike Conway is a lawyer who requires that his clients pay him in advanced of legal services rendered. Mike rountinely credits Legal Service Revenue when his clients pay him in advanced. In June Mike collected $12,000 in advance fees and completed 75% of the work related to these fees. What adjusting entry by Mike's firm at the end of June? (A) Unearned Revenue ....................................9,000 Legal Service Revenue ................................. 9,000 (B) Unearned Revenue ....................................3,000 Legal Service Revenue ................................. 3,000 (C) Cash ...............................................12,000 Legal Service Revenue ................................ 12,000 (D) Legal Service Revenue ...............................3,000 Unearned Revenue ..................................... 3,000 II.计算题(50%) 1.Scotsman Company prepares monthly financial statements. Below are listed some selected accounts and their balances in the September 30 trial balance before any adjustments have been made for the month of September. SCOTAMAN COMPANY Trial Balance (Selected Accounts) September 30, 2011 ------------------------------------------------------------------------------ Debit Credit Office Supplies ..................................... ￡2,700 Prepared Insurance .................................. 3,150 Office Equipment .................................... 16,200 Accumulated Depreciation ─ Office Equipment ....................... ￡1,000 Unearned Rent Revenue .............................................. 1,200 (Note: Debit column does not equal credit column because this is a partial listing of selected account balances) An analysis of the accout balances by the company's accountant provided the following additional information: (1) A physical count of office supplies revealed ￡1,000 on hand on September 30. (2%) (2) A two-year life insurance policy was purchased on June 1 for ￡3,600. (2%) (3) Office equipment depreciated ￡6,000 per year. (2%) (4) The amount of rent received in advance that remains unearned at September 30 is ￡400. (2%) Instructions Using the above additional information, prepare the adjusting entries that should be made by Scotaman Company on September 30. 2.立格修车公司X9年12月31日试算表如下： ┌─────────────────────────────────────┐ │ 立格修车公司 │ │ 试算表 │ │ X9年12月31日 │ ├──────────────────┬──────────────────┤ │ │ │ │现金 $ 50,000│累计折旧 $ 108,000 │ │应收帐款 9,600│应付票据 600,000 │ │预付租金 24,000│预收收入 60,000 │ │预付保险费 22,500│股本 100,000 │ │零件 56,000│保留盈余 31,000 │ │设备 864,000│修车收入 201,000 │ │薪资费用 68,500│ -------- │ │广告费 5,400│ │ │ -------│ │ │ │ │ │合计 $1,100,000 │合计 $1,100,000 │ │ ￣￣￣￣￣￣│ ￣￣￣￣￣￣│ └──────────────────┴──────────────────┘ 其他资料如下： (1)X9年1月1日预付两年租金$24,000。 (2)X9年8月1日预付一年保险费$22,500。 (3)期末盘点零件发现只剩$8,600。 (4)预收收入部分已有$40,000实现。 (5)设备的耐用年限为16年，残值$57,600。 (6)X9年10月1日开立的票据，面额$600,000，票面利率为10%，将於X10年3月31日到期。 试作： (1)调整分录。(12%) (2)制立格修车公司损益表、权益变动表及财务状况表。(24%) (3)作结帐分录。(6%) --

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