※ [本文转录自 NTU-Exam 看板] 作者: flamedance (幸福不在远方) 看板: NTU-Exam 标题: [试题] 93上 王泰昌 会计学甲 时间: Fri Jan 14 17:29:55 2005 课程名称︰会计学甲 课程教师︰王泰昌 开课系所︰管院财金系一年级 考试时间︰94.1.10 试题 : 第一题(20%)。大陆公司於民国93年收到下列应收票据，并将票据甲向台湾银行贴现。 票据 发票日 本金 利率 利息期间 贴现日 贴现率 甲 7月15日 $4000 8% 6个月 10月15日 12% 乙 11月19日 $7500 10% 60天 试作：(计算利息时，若利息期间以天为单位，请假设一年为360天。) 1.票据乙之到期日 2.10月15日票据甲贴现时之分录 3.12月31日认列应计利息之分录 4.假设票据甲到期时，发票人拒付(跳票)，试作大陆公司付款时之分录 5.票据乙到期时，大陆公司收现之分录(假设大陆公司并未作回转分录) 第二题(15%)台北公司民国91、92、93年之比较性财务报表有如下之资料： 民国91年 民国92年 民国93年 损益表： 销货净额 $510 $495 $630 销货成本 315 330 270 ────────────────────────── 毛利 195 165 270 营业费用 138 114 222 ─────────────────────────── 净利 $57 $51 $48 资产负债表 存货 $75 $45 $90 民国94年初，该公司之内部稽核人员发现民国91年的期末存货低估$24，而民国92年之期 末存货高估$15(民国93年的期末存货数字正确。) 试作：台北公司民国92年、93棉正确之净利数字应为何？ 第三题(15%)On May 31, Scuba Dive Equipment had a $210,000 debt balance in Acco unts Receivable. During June, Scuba made sales of $560,000, all on credit. Oth er data for June include ◎Collections on account,$567,400. ◎Write-offs of uncollectible receivables,$8,900. Required: 1. Record sales and collections on account. Then record uncollectible-account expense and write-off customer accounts for June using the allowance method. Show all June activity in Account Receivable, Allowance for Uncollectible Acco unts, and Uncolletible-Account Expense(post to these T-account).The May31 unad justed balance in Allowance for Uncolletible Accounts was$2,800(credit). Uncol lectible account expense was estimated at 2% of credit sales. 2.Suppose Scuba Diving Equipment used a different method to account for uncoll ectible receivables. Record sales and collections on account. Then record unco llectible account for June using the direct write-off method.Post to Accounts Receivable and Uncollectible-Account Expense and show their balance at June 30 3.What amount of uncollectible-account expense would Scuba Dive Equipment repo rt on its June income statement under each of the two methods? Which amount be tter matches expense with revenue?Give your reason. 4.What amount of net accounts receivable would Scube Dive Equipmet report on i ts June 30 balance sheet under each of the two methods? Which amount is more realistic? Give your reason. 第四题(15%)Navigation Systems sells on store credit and manages its own recei vables.Average experience for the past three years has been as follows: Total Sales $350,000 Cost of goods sold 210,000 Bad-debt expense 4,000 Other expenses 61,000 Bruse Slazenger, the owner, is considering whether to accept bankcards(VISA,Mas terCard)Typically, accepting bankcards increases total sales and cost of goods sold by 10%.But VISA and MasterCard charge approximately2%of bankcard sales.If Slazenger switches to bandcards, he'll no longer have bad-debt expense. He can also save$5,000 on other expenses.After the swithchover to bankcards, Slazenge r expects cash sales of $200,000. Required: Should Slazenger start accepting bankcards? Show the computations of net incom e under his present arrangement and under the bankcard plan. 第五题(20%)The management of Real Novelty Inc. is reevaluating the appropriate ness of using the present inventory cost flow method, which is average cost. T hey request your help in determing the results of operations for2004 if either the FIFO method or the LIFO method had been used. For 2004, the accounting rec ords show the following data: Inventories Purchases and Sales Beginning(15,000 units):$34,000 Total net sales(225,000 units):$865,000 Ending(20,000 units) Total cost of goods purchased (230,000 unit ):$578,500 Purchases were made quarterly as follows: Quarter Units Unit Cost Total Cost 1 60,000 $2.30 $138,000 2 50,000 2.50 125,000 3 50,000 2.60 130,000 4 70,000 2.65 185,500 ──────────────────────────────────────── 230,000 $578,500 Operating expenses were $147,000, and the company's income tax rate is 30%. Required: (a) Prepare comparative condensed income statements for 2004 under FIFO and LIFO. (Show computations of ending inventory.) (b) Answer the following questions for management: (1)Which cost flow method (FIFO or LIFO) produces thmore meaningful inven tory amount for the balance sheet?Why? (2)Which cost flow method (FIFO or LIFO) produces the more meaningful net income?Why? (3)Which cost flow method (FIFO or LIFO) is more likely to approximate ac tual physical flow of the goods?Why? (4) How much additional cash will be available for management under LIFO than under FIFO? Why? (5)Will gross profit under the average cost method be higher or lower than (a)FIFO and(b) LIFO? 第六题(20%)The Roadster Factory estimates its inventory by the gross profit method when preparing monthly financial statements. The gross profit has avera ged 40% of net sales.Assume that the company's inventory records reveal the following data(amounts in thousands): Inventory, July 1 $367 Transactions during July: Purchases 3,789 Purchase discounts 26 Purchase returns 12 Sales 6,430 Sales returns 25 Required: 1.Estimate the July 31 inventory, using the gross profit method. 2.Prepare the July income statement through gross profit for The Roadster Fact ory. -- --

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