97年 - [非官方正解]97 淡江大學轉學考統計學#55939

科目：研究所、轉學考(插大)◆統計學 | 年份：97年 | 選擇題數：5 | 申論題數：10

試卷資訊

所屬科目：研究所、轉學考(插大)◆統計學

選擇題 (5)

1. The cost of successfully defending a patent in an infringement suit should be (A) charged lo Legal Expenses. (B) deducted from the book value of the patent. (C) added lo the value of the patent. (D) recognized £is a loss in the current period

2. Using the percentage of receivables method for recording bad debts expense, estiniaied uncollectible accounts are $10,000. If the balance of the Allowance for Doublful Accounts is $2,000 debit before adjustnienl what is the balance after adjustment? (A) $10,000 (B) $12,000 (C) $8,000 ' (D) $2,000

3

(A) $25,200. (B) $36,000. (C)$35,400. (D) $14,400.

4. Which inventory melliod generally resulls in costs allocated lo eiuiing inventory that will approximate their current cost? (A) L1FO (B) FIFO (C) Average Cost Method (D) Whichever method that produces the highest ending inventory figure

5. Which is not an application of revenue recognition? (A) Recording revenue as mi adjusting entry on the last day of the accounting period (B) Receiving cash lor services performed (C) Billing customers on June 30 for services completed during June. (D) Accepting cash from an established customer for services to be performed over the next three months.

申論題 (10)

(A) Receivables turnover.

(B) The inventory turnover

(C) The average days in inventory.

(D) Return on common stockholders' equity,

(A) Calculate the amount of cash flows from operating activities.

(B) Calculate the amount of cash flows from investing activities.

(C) Calculate the amount of cash flows from financing activities.

(D) Calculate the net change in cash.

【已刪除】四、（20%＞ @5 分） On January 1，2007，Caldwell Corporation had 75,000 shares of $1 par value common stock issued and outstanding. During the year, the following transactions occurred: Mar.

Prepare journal entries to record the above transactions. Be sure to indicate the date on which (he entries would be made.

五、（15%, @5 分) On January I, 2006, Matrix Corporation issued $^00,000, 5%, 5-year bonds dated January 1, 2006, at 95. The bonds pay anntial interesi on January 1. The company uses the slraight-line method of amortization and lms a calendar year encl.

Prepare all the journal entries that Matrix Corporation would nu related to this bond issue through January 1, 2007. He surt to indicate vhe dude on which (he entries would be made.