※ 引述《willie1987 (威力是也)》之銘言： : 1.In accounting for is a long-term construction contract for which there is a : projectd profit. the balance in the construction-in-progress asset account : at the end of the first year of work using the completed-constract method : would be A.Zero : B.the same as the percentage-of-completion method : C.lower than the percentage-of-completion method : D.higher than the percentage-of-completion method : 我選A.然後解答是C...全部完工法利益部分不是最後才認列嗎?那為什麼第一年不是0呢 題目是問在建工程帳戶， 不是問工程利益， 只要有投入成本並且整個工程預計有利益， 那就不會是0， 又因為無法認列工程利益，故答案應為C : 2.Kramer Manufacturing Company ships goods to Sikes Company on consignment. : When the consignd goods are delivered to Sikes.Kramer should record Sale of : Inventory Revenue : A. NO YES : B. NO NO : C. YES NO : D. YES YES : 解答是B...這題我不會...ˊˋ 因為是承銷品， 所以不會認列以上收入， 而是佣金收入。 : 3.On January 1.1992 Bartell Company sold its idle plant facility to Cooper.Inc : .for 1050000. On this date the plant had a depreciated cost of 735000. Cooper : paid 150000 cash on January 1.1992. and signd a 900000 note bearing interest : at 10%. The note was payable in three annual installments of 300000 be ginning : January 1.1993. Bartell appropriately accounted for the sale under the instal : -lment method. Cooper made a timely payment of the first installment on Jan.1. : 1993.of 390000. which included interest of 90000 to date of payment. At Dec.31 : 1993. Batell has deferred gross profit of A.153000 : B.180000 : C.225000 : D.270000 : 解答是B...我算不出來... 分期付款銷貨， 分期銷貨價格和現銷價格的差額即為遞延利益，也是利息收入， 本題利息收入三年合計為 (900,000+600,000+300,000)x10% =180,000 : 4.On April 1.1992 Pine Construction Company entered building a fixed-price : contract to construct an apartment building for 6000000. Pine appropriately : accounts for this contract under the percentage-of-completion method. : Information relating to the contract is as follows : At December At December : 31.1992 31.1993 : percentage of completion 20% 60% : estimated costs at completion 4500000 4800000 : income recognized (cumulative) 300000 720000 : What is the amount of contract costs incurred durring the year ended : Dec.31.1993? : A.1200000 : B.1920000 : C.1980000 : D.2880000 : 這題的答案為C........我一樣算不出來ˊˋ : 以上4題...請高手幫我解題吧~拜託了感恩!!! 93年累積投入成本=4,800,000x60%=2,880,000 92年　,,,　　　 =4,500,000x20%=900,000 得出93年投入成本。 -- 中會已多年沒接觸， 如有誤還請指正。 --

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