課程名稱︰會計學甲一下 課程性質︰資管系必修 課程教師︰萬瑞霞 開課學院：管理學院 開課系所︰資管系 考試日期（年月日）︰100/04/18 考試時限（分鐘）：180分鐘 是否需發放獎勵金：是 （如未明確表示，則不予發放） 試題 : 注意事項： 1.禁止作弊，違者依校規處分。 2.中文題請以中文作答，英文提請以英文作答，否則不予計分。 3.可攜帶計算機及電子辭典。 1. The December 31,2010 balance sheet of Sauder Company had Accounts Receivable of $500,000 and a credit balance in Allowance for Doubtful Accounts of $33,000. During 2011, the following transactions occurred: sales on account $1,200,000 ; sales returns and allowances, $50,000; collections from customers, $1,165,000; accounts written off $35,000; previously written off accounts of $5,000 were collected. Instructions (a) Journalize the 2011 transactions. (b) If the company uses the percentage-of-sales basis to estimate bad debts expense and anticipates 2% of net sales to be uncollectible, what is the adjusting entry at December 31, 2011? (c) If the company uses the percentage-of-receivables basis to estimate bad debts expense and determines that uncollectible accounts are expected to be 4% of accounts receivable, what is the adjusting entry at December 31, 2011? (d) Which basis would produce a higher net income for 2011 and by how much? 2. 信義公司年來先後購入三部機器，每部機器分別採用不同的折舊方法。有關此四部機器之 資料彙整如下： 機器 取得日期 成 本 耐用年限 估計殘值 折舊方法 ------ ----------- ---------- --------- --------- ----------- A 06年6月30日 $450,000 七年 $30,000 直線法 B 08年7月 1日 775,000 五年 25,000 年數合計法 C 09年1月 4日 214,000 八年 4,000 生產數量法 補充資料： (1) C機器係用以開採煤礦，估計該礦產之蘊藏量為1,000,000噸，09年開採出180,000噸 ，10年開採出250,000噸。 (2) A機器於12年6月30日以現金$120,000出售。 試作： (1) 計算每部機器第一年及第二年之折舊金額。 (2) 作A機器出售時，應補提半年之折舊及出售之分錄。 3. 大有公司於09年初購入鐵礦一座，成本$17,850,000，估計鐵礦蘊藏量為30,000,000噸。 但是依據目前的科技，以開採85%的蘊藏量最為經濟。各項開採設備成本$3,060,000，於開 採後別無其他用途，設備的實際耐用年限為十二年。09年度共開採鐵礦3,500,000噸，出售 80%，每噸售價一元，另外支付工人成本$500,000及其他生產成本$2,000,000，銷售費用為 $300,000。 試作： (1)計算09年度的折耗。 (2)計算09年度的設備折舊費用。並說明何種折舊方法較適合大有公司的情況。 (3)計算09年度的純益(列出算式)。 4. Banks Company is considering two alternatives to finance its purchase of a new $4,000,000 office building. (a) Issue 400,000 ordinary shares at $10 per share. (b) Issue 8%, 10-year bonds at par ($400,000). Income before interest and taxes is expected to be $3,000,000. The company has a 30% tax rate and has 600,000 ordinary shares outstanding prior to the new financing. Instrucions Calculate each of the following for each alternative: (1) Net income. (2) Earnings per share. 5. On January 1,2011, Potter Corporation issued $800,000, 9%, 5-year bonds for $769,112. The bonds were sold to yield an effective-interest rate of 10%. Interest is paid semiannually on June 30 and December 31. The company uses the effective-interest method of amortization. Instrucions (a) Prepare a bond discount amortization schedule which shows the amortizaion of discount for the first two interest payment dates. (Round to the nearest dollar.) (b) Prepare the jounal entries that Potter Corporation would make on January 1, June 30, and December 31, 2011, related to the bond issue. 6. 大方公司的機器成本為$1,000,000，耐用年限10年，殘值為零，第三年底當時可回收金額 為$6,000,000。 請作三年底及四年底之分錄。 7. 國智公司於09年1月1日開始營運。第一年土地帳戶之變動如下： [借項] (1) 為建築廠房設備購入一筆不動產，包含土地及建築物 $480,000 (2) 相關之契約及增值稅 5,800 (3) 為建構新廠房，拆除原土地上之建築物之拆除費 7,200 (4) 新廠地之設計費 8,000 (5) 整地費 3,200 (6) 挖掘地基費用 6,400 (7) 廠房建築期間之保險費及稅金 7,000 (8) 廠房建構期間發生火災，其損失 8,000 (9) 建構廠房支出 950,000 (10)鋪設停車場及車道 46,000 (11)支出當年地價稅 5,000 -------------- 借方總額 $1,526,600 [貸項] (12)因火災損失所得之保險賠償 $6,000 (13)出售原建築物殘料收入 3,500 -------------- 貸方總額 $9,500 試作： 以下表格重新分析土地帳戶之相關交易；若為其他，請填右欄之科目名稱 ┌──┬───┬───┬───┬─────┐ │項目│ 土地 │ 廠房 │ 其他 │ 科目名稱 │ ├──┼───┼───┼───┼─────┤ │(1) │$.....│$.....│$.... │ │ ├──┼───┼───┼───┼─────┤ │(2) │ │ │ │ │ ├──┼───┼───┼───┼─────┤ │(3) │ │ │ │ │ └──┴───┴───┴───┴─────┘ (答案紙最後一頁提供表格) 8. 文化公司有一部機器，成本$1,000,000，累計折舊$700,000，耐用年限10年，採直線法提 列折舊。今年初今年初進行大修支出$500,000，估計尚可再用8年。 試作 進行大修及以後年度的折舊分錄 9. Presented below are three independent situations: (a) Howell Corporation purchased $250,000 of its bonds on June 30, 2008, at 102 and immediately retired them. The carrying value of the bonds of the bonds on the retirement date was $229,500. The bonds pay semiannual interest and the interest payment due on June 30, 2008, has been made and recorded. (b) Justice, Inc. purchased $200,000 of its bonds at 97 on June 30, 2008, and immediately retired them. The carrying value of the bonds on the retirement date was $ 196,500. The bonds pay semiannual interest and the interest payment due on June 30, 2008, has been made and recorded. (c) Starr Company has $80,000, 10%, 12-year convertible bonds outstanding. These bonds were sold at face value and pay semiannual interest on June 30 and December 31 of each year. The bonds are convertible into 40 shares of Starr $5 par value common stock for each $1,000 par value bond. On December 31, 2008, after the bond interest has been paid, $30,000 par value of bond were converted. The market value of Starr's common stock was $38 per share on December31, 2008. Instructions For each of the independent situations, prepare the journal entry to record the retirement or conversion of the bonds. (P.S. 第C小題最後被取消了，因為還沒教到。) 10. (a) A company purchased a patent on January 1, 2008, for $2,000,000. The patent's legal life is 20 years from the date of acquisition. On June 30, 2008, the company paid legal costs of $135,000 in successfully defending the patent in an infringement suit. Prepare the journal entry to amortize the patent at year end on December 31,2008. (b) Foley Company purchased a franchise from Yummie Food Company for $400,000 on January 1, 2008. The franchise is for an indefinite time period and gives Foley Company the exclusive rights to sell Yummie Wings in a particular territory. Prepare the journal entry to record the acquisition of the franchise and any neccessary adjusting entry at year end on December 31, 2008. (c) Dryer Company incurreed research and development coses of $500,000 in 2008 in developing a new product. Prepare the necessary journal entries during 2008 to record these events and any adjustments at year end on December 31, 2008. --

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