課程名稱︰中級會計學上 課程性質︰系必修 課程教師︰李艷榕 開課學院：管理學院 開課系所︰會計學系 考試日期（年月日）︰2012/12/24 考試時限（分鐘）：100 是否需發放獎勵金：是 （如未明確表示，則不予發放） 試題 : 1.Presented below is information related to Waveland Inc. Cost Retail Inventory,12/31/10 $250,000 $390,000 Purchases 914,500 1,460,000 Purchase returns 60,000 80,000 Purchase discounts 18,000 Gross sales(after employee discounts) 1,410,000 Sales returns 97,500 Sales discounts 10,000 Markups 120,000 Markup cancellations 40,000 Markdowns 45,000 Markdown cancellations 20,000 Freight-in 42,000 Employee discounts granted 8,000 Loss from breakage(normal) 4,500 Required(20 points) Assuming that Waveland Inc. uses the conventional retail inventory method, compute the cost of its ending inventory at December 31,2011. 2.Yu Company lost most of its inventory in a fire in December just before the year-end physical inventory was taken.Corporate records disclose the following. Inventory(beginning) $210,000 Sales $970,000 Purchases 805,000 Sales returns 71,000 Purchase returns 15,000 Gross profit % based on net selling price 20% Merchandise with a selling price of $51,000 remained undamaged after the fire,and damaged merchandise has a residual value of $2,500.The company does not carry fire insurance on its inventory. Required(10 points) Compute the fire loss incurred using the gross profit method.(Show your computations.) 3.Presented below is information related to equipment owned by Marley Company, which was pruchased at January 1,2010. Cost €6,000,000 Useful life 4 years Rsidual value - Assume that Marley will continue to use this asset in the future.On December 31,2010,management projected the value-in-use from this equipment to be €4,200,000 and its fair value less cost of disposol to be €3,600,000. Required(12 points) (1)Prepare the journal entry (if any) to record the impairment of the asset at December 31,2010. (2)Prepare the journal entry to record depreciation espense for 2011. (3)The recoverable amount of the equipment at December 31,2011,is €3,250,000.Prepare the journal entry (if any) necessary to record this increase. 4.Ramirez Company exchanged equipment used in its manufacturing operations for similar equipment used in the operations of Kennedy Corporation.The following information pertains to the exchange. Ramirez Co Kennedy Co Equipment(cost) $90,000 $85,000 Accumulated depreciation 40,000 45,000 Fair value of equipment 45,000 43,000 Cash given up 2,000 Required(10 points) (1)Prepare the journal entries to record the exchange on the books of Ramirez Company.Assume that exchange lacks commercial substance. (2)Prepare the journal entries to record the exchange on the books of Kennedy Company.Assume that exchange has commercial substance. 5.Plant acquisitions for selected companies are presented below. (1)Protex Inc. acquired land,buildings,and equipment from a bankrupt company, for a lump-sum price of $700,000.At the time of purchase,the assets had the following book and appraisal values. Book Values Appraisal Values Land $200,000 $300,000 Buildings 450,000 250,000 Equipment 300,000 250,000 To be conservative,the company decided to take the lower of the two values for each asset acquired.The following entry was made. Land 200,000 Buildings 250,000 Equipment 250,000 Cash 700,000 (2)Apple Industries purchased store equipment by making a $10,000 cash down payment and signing a 2-year,$40,000,8% note payable.The market rate of interest for obligations of this nature is 8%.The purchase was recorded as follows. Store Equipment 56,400 Cash 10,000 Note Payable 40,000 Interest Payable 6,400 (3)Cherry Company purchased office equipment for $50,000,terms 1/10,n/30. Because the company intended to take the discount,it made no entry until it paid for the acquisition.The entry was: Office Equipment 5,000 Cash 49,500 Purchase Discounts 500 (4)Gump Company built a factory for $750,000,It could have purchased the building for $900,000.The controller made the following entry. Warehouse 900,000 Cash 750,000 Profit on Construction 250,000 Required(16 points) Prepare the entry that should have been made at the date of each acquisition. 6.丙公司因金融風暴危害，依政府紓困貸款方案規定，於X7年1月1日申請低利貸款，其貸 款條件如下： (1)貸款利息：年息2%，年底付息。 (2)貸款期間：二年。 (3)貸款額度：$2,000,000。 (4)當時市場利率為6%。 試作丙公司X7年有關獲得政府低利貸款相關之分錄。(12 points) 7.甲公司於99年初向銀行借款$2,000,000以備興建辦公大樓作為其企業總部，期間2年， 年利率10%。在同一期間內，甲公司帳上另有二筆長期借款，一為$450,000,000，年利 率6%，另一為$5,500,000，年利率8%。經分析若甲公司不興建辦公大樓，則此二筆借款 即可償還。辦公大樓於100年9月30日完工，工程支出如下： 99年1月1日 $1,000,000 99年3月1日 600,000 99年6月30日 800,000 99年10月1日 600,000 100年2月1日 270,000 100年4月30日 585,000 100年8月31日 900,000 試作：列示計算99年及100年應資本化的利息金額。(20 points) --

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