7.請說明鹽度的定義為何?(3分)。海水密度常以σ表示之,請問σ定義為何?(3分)

(a) Prepare the entries on both companies' books assuming that the exchange had commercial substance.

(b) Prepare the entries on both companies' books assuming that the exchange lacked commercial substance.

(a) What is the   carrying amount of the delivery equipment  ,   the amount of depreciation expense  , and   the amount of grant revenue related to the equipment   at December 31, 20X1 or in 20X1 (1) if ABC Co. reports the grant for the equipment as a reduction of the asset. (2) if ABC Co. reports the grant for the equipment as deferred grant revenue.

(b) What is the   carry amount of the loan payable  ,   grant revenue related to the loan  , and   interest expense   at December 31, 20X1 or in 20X1.

(a) Prepare all the journal entries related to the environmental liability necessary in 20X1.

(b) Prepare all the journal entry on January 2, 20X4.

4.  On July 2, 20X1, ABC Company sold to DEF merchandise having a sales price of €8,000 (cost €3,200) with terms of 2/10. n/30. f.o.(B) shipping point. ABC estimates that merchandise with a sales value of €800 will be returned. An invoice totaling €80, terms n/30, was received by DEF on July 6 from PQR Delivery Service for the freight cost. Upon receipt of the goods, on July 3, DEF notified ABC that €300 of merchandise contained flaws. The same day, ABC issued a credit memo covering the defective merchandise and asked that it be returned at ABC’s expense. ABC estimates the returned items to have a fair value of €60. The freight on the returned merchandise was €30 paid by ABC on July 7. On July 12, the company received a check for the balance due from DEF.InstructionsPrepare journal entries for ABC Company to record all the events noted above assuming sales and receivables are entered at gross selling price.

(a) Using the above information for ABC Corporation, calculated the amounts of   pension expenses  ,   efined benefit obligation  , and   plan assets   at December 31, 20X9 or in 20X9.

(b) Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December 31, 20X9.

6. 甲公司於 X1 年開始從事養鴨業務，X1 年間相關資料如下：(1) X1 年 9 月 1 日購買 10,000 隻 2 個月大的小鴨，每隻小鴨價格為$80。甲公司估計若10,000 隻小鴨立即出售，應支付運送小鴨至市場之運輸費用$20,000 及代理商及經銷商之佣金$15,000。該批小鴨中有 7,000 隻母鴨將飼養熟齡後生產鴨蛋，另外 3,000隻則擬飼養熟齡後當肉鴨出售。(2) X1 年 11 月底出售 2,000 隻鴨，每隻鴨之淨公允價值為$120。(3) X1 年 12 月份共產出 3,000 斤鴨蛋，每斤鴨蛋淨公允價值為$40，該批鴨蛋隨即出售。(4) X1 年底所飼養之鴨子產出 600 隻小鴨，每隻小鴨之淨公允價值為$50。該批小鴨中，有一半將飼養熟齡後生產鴨蛋，另一半則擬飼養熟齡後當肉鴨出售。(5) X1 年 12 月 31 日估計六個月大鴨子之淨公允價值為$140。試作：甲公司作 X1 年間與生物資產相關之分錄。

110年 - 110 國立臺灣大學_碩士班招生考試_海洋所物理與化學與地物組(3組聯招):普通海洋學#100473