※ [本文转录自 NTU-Exam 看板] 作者: youngsam (等待~~) 看板: NTU-Exam 标题: [试题] 95上经济系 会计学甲一上 第一次期中考 卓佳庆老师 时间: Tue Nov 7 21:32:55 2006 课程名称︰会计学甲一上 课程性质︰大一必修 课程教师︰卓佳庆 开课系所︰经济系 考试时间︰2006.11.7 2:20~5:00 是否需发放奖励金：是 （如未明确表示，则不予发放） 试题 : 2006年秋 台湾大学 经济系 会计学甲 第一次期中考 11/7 ◎注意事项： 1.不得使用电子字典、Note book、行动电话与未经允许之电子设备。 2.请使用自己的文具用品、计算机与字典（纸本），不得与他人共用。 3.请遵守考场秩序与维护个人基本道德。 4.考试时间为下午2：20至5：00共计160分钟，请把握时间。 一、选择题（共20题，每题1分）： 1.( )Which of the following is the most appropriate and morden definition of accounting? A. The information system that identifies, records, and communicates the economics events of an organization to interested users B. A means of collecting information C. The interconnection network of subsystems necessary to operate a business D. Electronic collection, organization, and communication of vast amounts of information 2.( )Which of the following is not a satisfactory statement of the accounting equation? A. Assets = Stockholders' Equity － Liabilities. B. Assets = Liabilities + Stockholders' Equity. C. Assets － Liabilities = Stockholders' Equity. D. Assets － Stockholders' Equity = Liabilities. 3.( )The balance sheet A. summarizes the changes in retained earnings for a specific period of time. B. reports the change in assets, liabilities, and stockholders' equity over a period of time. C. reports the assets, liabilities, and stockholders' equity at a specific date. D. presents the revenues and expenses for a specific period of time. 4.( )Which accounting assumption assumes that an enterprise will continue in operation long enough to carry out its existing objectives and commitments? A. Monetary unit assumption B. Economic entity assumption C. Time period assumption D. Going concern assumption 5.( )The economic entity assumption states that economic events A. of different entities can be combined if all the entities are corporations. B. must be reported to the Securities and Exchange Commision. C. of a sole proprietorship cannot be distinguished from the personal economic events of its owners. D. of every entity can be separately identified and accounted for. 6.( )The ACE Company has five plants nationwide that cost $300 million. The current market value of the plants is $500 million. The plants will be recorded and reported as assets at A. $200 million B. $800 million C. $300 million D. $500 million 7.( )A withdrawal of cash for personal use by an owmer would: A. decrease total assets and decrease owner's equity B. increase total assets and decrease owner's equity C. decrease total assets and increase owner's equity D. increase owner's equity and increase liabilities 8.( )The measure of how quickly an item can be converted to cash is referred to as: A. contribution margin B. liquidity C. leverage D. profitability 9.( )Debit is a term representing: A. an increase B. a decrease C. the right side of an account D. the left side of an account 10.( )Which of the following statements is false? A. A trial balance proves no errors were made during the accounting process. B. A trial balance provides a check on the equality of debits and credits. C. A trial balance is a list of all accounts in the ledger with their balances. D. A trial balance may be taken at any time the postings are up to date. 11.( )The operating cycle of a company is the average time that is required to go from cash to A. sales in producing revenues. B. cash in producing revenues. C. inventory in producing revenues. D. accounts receivable in producing revenues. 12.( )The double-entry system requires that each transaction must be recorded A. in at least two different accounts. B. in two sets of books. C. in a journal and in a ledger. D. first as a revenue and then as an expense. 13.( )Which pair of the listed accounts follows the rules of debits and credits in the same manner? A. Salary expense and notes payable B. Owner's Capital and rent expense C. Prepaid rent and advertising expense D. Service revenue and equipment 14.( )Which of the following statements is not true? A. Expenses increase stockholders' equity. B. Expenses have normal debit balances. C. Expenses decrease stockholders' equity. D. Expenses are a negative factor in the computation of net income. 15.( )The usual sequence of steps in the transaction recording process is: A. journal→analyze→ledger B. analyze→journal→ledger C. journal→ledger→analyze D. ledger→journal→analyze 16.( )Ethics are the standards of conduct by which actions are judged as A. right or wrong B. honest or dishonest C. fair or unfair D. all of these 17.( )The revenue recognition principle dictates that revenue should be recognized in the accounting records A. when cash is received. B. when it is earned C. at the end of the month D. in the period that income taxes are paid 18.( )Deperciation is the process of A. valuing an asset at its fair market value. B. increasing the value of an asset over its useful life in a rational and systematic manner. C. allocating the cost of an asset to expense over its useful life in a rational and systematic manner. D. writing down an asset to its real value each accounting period. 19.( )Failure to perpare an adjusting entry at the end of the period to record an accrued expense would cause A. net income to be understated. B. an overstatement of assets and an overstatement of liabilities. C. an understatement of expenses and an understatement of liabilities. D. an overstatement of expenses and an overstatement of liabilities. 20.( )Which one is not included in the cover stories of Ch1~Ch4? A. Amazon.com B. It's just Lunch! C. Frito-Lay D. Chicago Bulls ※不负责之参考答案：AACDD CABDA BAAAB BBCCD 二、基本题（共2题，每题10分，合计20分）： 1. Transactions for Olsen Company for the month of October (the first month of the operation) are presented below. Journalize each transaction and identify each transaction by characters. You may omit journal explanations. a) Invested $40,000 cash in the business. b) Purchased land costing $28,000 for cash. c) Purchsred equipment costing $12,000 for $4,000 cash and the remainder on credit. d) Performed services for a customer on account, $6,500. e) Purchased supplies on account for $800. f) Paid $1,000 for a one-year insurance policy. g) Received $3,000 cash for servives performed. h) Received $4,000 for services previouslyperformed on account. i) Paid wages to employees for $2,500. j) Olsen withdrew $1,000 cash from the business. 2. The income statement of Horton's Shoe Repair is as follows: HORTON'S SHOE REPAIR Income Statement For the Month Ended April 30, 2005 Revenue Shoe Repair Revenue ........................... $7,000 Expenses Salaries Expense .............................. $3,400 Depreciation Expense .......................... 350 Utilities Expense ............................. 400 Rent Expense .................................. 600 Supplies Expense ............................. 1,050 Total Expenses ............................. 5,800 Net income ......................................... $1,200 ====== On April 1, the owner, Lee Horton, had a capital balance of $12,900. During April, Horton withdrew $3,500 cash for personal use. 【Instructions】 (a) Prepare closing entries at April 30. (b) Prepare an owner's equity statement for the month of April. 三、进阶题（共2题，配分见各小题，合计54分）： 1. Given the adjusted trial balance for the VP Company, there were no owner investments during the year. VP Company Adjusted Trial Balance December 31, 2005 Debit Credit Cash $11,500 Accounts receivable 9,000 Prepaid rent 5,000 Prepaid insurance 1,900 Supplies 3,200 Land 30,000 Building 52,200 Accumulated Depreciation-building $11,000 Equipment 35,000 Accumulated Depreciation-equipment 7,000 Accounts payable 6,150 Salary payable 3,000 Interest payable 2,240 Mortgage payable(due 12/31/2009) 51,200 Jennifer Wood, capital 6,000 Jennifer Wood, wuthdrawals 20,000 Service revenue 178,410 Salary expense 38,000 Insurance expense 5,000 Rent expense 12,000 Utilities expense 15,000 Advertising expense 9,000 Depreciation expense-building 10,000 Depreciation expense-equipment 7,000 Supplies expense 1,200 Total $265,000 $265,000 ========= ======== Required 1-1.Prepare the income statement for the year ended December 31, 2005. (8分) 1-2.Prepare the statement of owner's equity for the year ended December 31, 2005.(5分) 1-3.Prepare the balance sheet for the year ended December 31, 2005.(8分) 1-4.Prepare the closing entries for the year ended December 31, 2005.(8分) 1-5.Prepare the postclosing trial balance for the year ended December 31, 2005. (5分) 2. The following ledger accounts are used by the Sunway Race Track:(每小题4分) Accounts Receivable Prepaid Printing Prepaid Rent Unearned Admissions Revenue Admissions Revenue Concessions Revenue Printing Expense Rent Expense 【Instructions】 For each of the following transaction below, prepare the journal entry (if one is required) to record the initial transaction and then prepare the adjusting entry, if any, required on November 30, the end of the fiscal year. (a) On November 1, paid rent on the track facility for three months, $120,000. (b) On November 1, sold season tickets for admission to the racetrack. The racing season is year-round with 25 racing days each month. Season ticket sales totaled $780,000. (c) On November 1, borrowed $150,000 from First National Bank by issuing a 8% note payable due in three months. (d) On November 5, Schedules for 20 racing days in November, 25 racing days in December and 15 racing days in January were printed for $3,000. (e) The accountant for the concessions company reported that gross receipts for November were $140,000. Ten percent us due to Sunway and will be remitted by December 10. 四、思考题（6分）： 在课堂上曾提到几个有关企业销货收益不实的实务问题，例如公司的高阶主管可能利用 塞货给集团内其他子公司的方式，将本期收益提高，以获得年终的绩效奖金；或是美国 证管会(US SEC)所查到网路公司的往返交易(Round-Trip Trades)。对於这样的现象，有 人提出为何当前「会计」要采用应计基础(accrued basis)的架构，如果改用现金基础 (cash basis)就可以轻易解决收益认列不实的问题。针对这样的说法，请你回答以下几 个小问题： 1. 请问何谓应计基础？何谓现金基础？ 2. 你认为现金基础下的「收益」真的比应计基础下的「收益」较不容易被人为操纵吗？ 试简单评论之。 --

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