課程名稱︰會計學甲一上 課程性質︰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）︰2013/11/04 考試時限（分鐘）：180 是否需發放獎勵金：是 （如未明確表示，則不予發放） 試題 : 一、 試分析下列各項目未作調整所造成的影響： (1) 建築物的折舊。 (2) 員工薪資應付未付。 (3) 預收收入已賺得(收現時記入負債)。 (4) 銀行存款生息。 (5) 應付票據之應記利息。 (6) 水電費尚未支付。 並以下列格式作答，填上影響為「高估(↑)」、「低估(↓)」或「無影響(－)」。 作答格式： 項目 資產 負債 權益 收入 費用 當期淨利 ---- ---- ---- ---- ---- ---- -------- (1) (2) (3) (4) (5) (6) 二、 采芝公司會計年度採曆年制。X8年與調整有關之事項如下： (1) 采芝公司有下列三項保險，購入時即付清，並借記預付保險費。 　　　　　購入日期 期間 總成本 -------- ---- ------ 1 X8/4/1 3 年 $3,300 2 X8/7/1 2 年 $2,000 3 X8/10/1 1 年 $1,600 (2) 采芝公司有員工20人，每週工作五天，每天每人可得$500，每星期一支領薪水。 X8年12月31日為星期四，薪水將於X9年1月4日星期一支付。 (3) X8年6月30日購入建築物$55,000，估計可使用20年且預期殘值為5,000。 (4) 佣金費用餘額$159,000。采芝公司於每有10日支付給推銷人員上月銷貨淨額2%作 為上月佣金，X8年度銷貨淨額為$8,400,000，X8年度共支付佣金$174,000，其中 包括X7年度應付佣金$15,000。 (5) X8年10月1日以每個月$2,100出租辦公大樓給榮光公司，榮光公司預付五個月租金。 采芝公司於收現時記預收租金收入。 試作：X8年12月31日之調整分錄。 三、Matching 3-1 Each of the following statements is justified by a fundamental quality or an enhancing quality of useful information. Write the letter in the blank next to each statement corresponding to other quality involved. a. Comparability d. Consistency b. Understandability e. Relevance c. Verifiable f. Faithful representation ____ 1. A company uses the same accounting principles from year to year. ____ 2. Information where independent measures, using the same methods, obtain similar results. ____ 3. Information presented in a clear and concise fashion. ____ 4. Information that makes a difference in a decision. ____ 5. Information accurately depicts what really happended. 3-2 Presented below are the basic assumptions and principles underlying financial statements. a. Historical cost principle d. Going concern assumption b. Economic entity assumption e. Monetary unit assumption c. Full disclosure principle f. Periodicity assumption Identity the basic assumption or principle that is described below. ____ 1. The economic life of a business can be divided into artificial time periods. ____ 2. The business will continue in operation long enough to carry out its existing objectives. ____ 3. Assets should be recorded at their cost. ____ 4. Circumstances and events that make a difference to financial statement users should be disclosed. 四、 These financial statement items are for Emjay Company at year-end, July 31, 2014. Salaries and wages payable $ 2,080 Notes payable (long-term) $ 1,800 Salaries and wages expense 50,700 Cash 14,200 Utilities expense 22,600 Accounts receivable 9,180 Equipment 30,000 Accumulated depreciation-equip. 6,000 Accounts payable 4,100 Dividends 3,000 Service revenue 62,000 Depreciation expense 2,500 Rent revenue 8,500 Retained earnings Share capital - ordinary 25,000 (beginnig of the year) 22.700 Instructions (a) Prepare an income statement and a retained earnings statement for the year. (b) Prepare a classified statement of financial position at July 31. 五、 The adjusted account balances of the Quick-E Delivery Service at October 31 are as follows: Cash $ 16,000 Service Revenue $90,000 Accounts Receivable 15,000 Interest Revenue 8,000 Supplies 4,000 Depreciation Expense 27,000 Prepaid Insurance 8,000 Insurance Expense 6,000 Equipment 300,000 Salaries and Wages Expense 30,000 Accumulated Derpeciation - Supplies Expense 9,000 Equipment 120,000 Utilities Expense 12,000 Accounts Payable 19,000 Dividends 15,000 Retained Earnings 105,000 Share Capital - Ordinary 100,000 Instructions Prepare the end of the period closing entries for the Quick-E Delivery Service 六、 ┌------┐ ┌------┐ ┌------┐ 請將適當金額填入下列空格： │情況一│ │情況二│ │情況三│ └------┘ └------┘ └------┘ 期初: 資產 $90,000 $110,000 130,000 ---- 負債 40,000 40,000 50,000 權益 (a) 70,000 80,000 期末: 資產 140,000 150,000 170,000 ---- 負債 60,000 60,000 70,000 權益變動: 股東增加投資 (b) 10,000 0 總收入 85,000 (c) 110,000 總費用 65,000 70,000 (d) 請將(a) (b) (c) (d)之金額分別標示於答案卷中。 七、 The following are the major statement of financial position classifications. Intangible assets(IA) Equity (E) Property, plant and equipment(PPE) Non-current liabilities(NCL) Current assets(CA) Current liabilities(CL) Instructions Classify each of the following accounts taken from Geraldo Company's statement of financial position. ____ 1. Accounts payable ____ 5. Accumulated depreciation ____ 2. Accounts receivable ____ 6. Buildings ____ 3. Patents ____ 7. Supplies ____ 4. Share capital - ordinary ____ 8. Long-term debt 八、 Costello Advertising Agency, Inc. Trial Balance December 31, 2014 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $11,000 $11,000 Accounts Receivable 20,000 23,500 Supplies 8,600 5,000 Prepaid Insurance 3,350 2,500 Equipment 60,000 60,000 Accumulated Depreciation - Equipment $28,000 $33,000 Accounts Payable 5,000 5,000 Interest Payable -0- 150 Notes Payable 5,000 5,000 Unearned Service Revenue 7,200 7,200 Share Capital - Ordinary 20,000 20,000 Retained Earnings 5,500 5,500 Dividends 12,000 12,000 Service Revenue 58,600 62,100 Salaries and Wages Expense 10,000 10,000 Insurance Expense 850 Interest Expense 350 500 Depreciation Expense 5,000 Supplies Expense 3,600 Rent Expense 4,000 4,000 -------- -------- -------- -------- $129,300 $129,300 $137,950 $137,950 ======== ======== ======== ======== Instructions Journalize the annual adjusting entries that were made. 九、 判斷下列哪些調整分錄可在次期初作迴轉分錄： (1) 保險費用 (2) 文具用品 預付保險費 用品盤存 (3) 預付廣告費 (4) 預收租金 廣告費 租金收入 (5) 用品盤存 (6) 應收利息 文具用品 利息收入 (7) 折舊 (8) 租金收入 累計折舊 預收租金 (9) 租金費用 應付租金 請在答案卷上標明題號，並寫出次期可做迴轉分錄的項目 --

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