作者yoyo8089 (Yoyo)
看板NTU-Exam
標題[試題] 99上 萬瑞霞 會計學甲一上 第二次小考
時間Fri May 13 12:13:55 2011
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）︰2011/5/13
考試時限（分鐘）：110分鐘
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
QUIZ CH11, Corporations: Organzation, Share Transactions, Dividends, and
Retained Earnings
一、選擇題
1. 股東權益主要係在報導
(A) 所有已授權發行普通股之面值
(B) 公司所有之保留盈餘
(C) 公司資本之來源
(D) 股東對公司資產的求償權
2. 甲公司投入股本共計$600,000，保留盈餘$200,000。股本中包含面額$10的普通股
5,000股，面額$100的特別股1,000股。特別股贖回價格為$105，積欠股利$60,000，
試問普通股每股帳面價值多少？
(A)$127
(B)$128
(C)$139
(D)$140
3. 接受政府捐贈廠房資產時，會計上應：
(A) 按捐贈者帳上的廠房價值，列計廠房資產
(B) 按公平市價，列計廠房資產
(C) 以零列計廠房資產
(D) 以任意價格列計廠房資產
4. Kendrick Corporation was organized on January 2, 2011. During 2011,Kendrick
issued 20,000 shares at $ 24 per share, purchased 3,000 treasuryshares at
$26 per share, and had net income of $300,000. What is the total amount of
equity at December 31, 2011 ?
A. $640,000
B. $702,000
C. $708,000
D. $720,000
5. Each of the following is correct regarding treasury shares except that it
has been
A. issued.
B. fully paid for.
C. reacquired.
D. retired.
二、申論題
1. 北斗公司第一年年底股東權益有如下之餘額：
普通股－面額$10，核准發行並流通在外200,000股 $2,000,000
資本公積－普通股溢價 3,000,000
保留盈餘 1,900,000
試以成本法作下列交易之分錄
(1) 2月10日以每股$35買進3,000股庫藏股票
(2) 3月8日以$43,200出售1,200股庫藏股票
(3) 5月20日以$50,000出售剩餘之庫藏股
2. 利發公司經核准發行12%，面額$100的可轉換特別股15,000股，及面額$10的普通股
150,000股，該公司為公開發行公司，09年發生下列交易：
2月1日 發行1,000$170,000
5月1日 以每股$16的價格發行50,000股普通股。
7月1日 有200股每股$120發行之特別股要求轉換。每股特別股可轉換為5股的普通股。
當日之市價為普通股$18，特別股$122。
9月1日 發行50股特別股及6,000股普通股以交換$130,000之機器一部。當日市價為特別
股$120，普通股$16。
試作上述交易之分錄
3. During 2011, Pine Corporation had the following transactions and events:
1. Issued par value preference shares for cash at par value.
2. Issued par value ordinary shares for cash at an amount greater than par
value.
3. Completed a 2 for 1 share split in which the $10 par value ordinary shares
were changed to $5 par value shares.
4. Declared a small share dividend when the market value was higher than the
par value.
5. Declared a cash dividend.
6. Made a prior period adjustment for understatement of net income.
7. Issued par value ordinary shares for cash at par value.
8. Paid the cash dividend.
9. Issued the ordinary shares required by the share dividend declaration
in 4 above.
Instructions
Indicate the effect(s) of each of the foregoing items on the subdivisions of
equity. Present your answers in tabular form with the following columns. Use(I)
for increase, (D) for derease, and (NE) for no effect.
Item Share Capital Share Premium Retained Earnings
------- ---------------- ----------------- --------------------
4. On January 1, 2011, the equity section of Lopez Corporation shows: Share
capital-ordinary ($5 par value) $1,500,000; share premium-ordinary
$1,000,000; and retained earning $1,200,000. During the year, the following
treasury share transactions occurred.
Mar. 1 Purchased 30,000 shares for cash at $15 per share.
July. 1 Sold 6,000 treasury shares for cash at $17 per share.
Sept. 1 Sold 5,000 treasury shares for cash at $14 per share.
Instruction
(a) Journalize the treasury share transactions.
(b) Restate the entry for September 1, assuming the treasury shares were sold
at $12 per share.
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 140.112.180.64