課程名稱︰會計學甲一上
課程性質︰經濟系必修
課程教師︰林蕙真
開課學院：管理學院
開課系所︰會計系
考試日期（年月日）︰101/10/19
考試時限（分鐘）：120分鐘
是否需發放獎勵金：是，謝謝
（如未明確表示，則不予發放）

考試需知
◆ 考試範圍：課本第一章~第三章
◆ 考試時間：15:30~17:30(120分鐘)，10/19
◆ 試卷共有6頁(包含本頁)，總分一百分
◆ 鉛筆或原子筆(黑色或藍色)作答皆可
◆ 考試過程禁止使用手機，電子辭典等電子設備，若有違反視為作弊
◆ 作弊者該次考試以零分計算

試題由下一頁開始

I.選擇題(50%)

1.( )繼續經營假設在下列何種狀況不適用？
(A)企業剛開始營運 (B)進行清算
(C)公允價值較成本為高 (D)淨變現價值無法取得

2.( )經濟個體假設中之「經濟個體」係指：
(A)其資產、負債、權益及一切損益之計算與其他個體完全分離之個體。
(B)法律上之法人。
(C)業主與企業密不可分之獨資企業。
(D)將不同企業合併之個體。

3.( )下列敘述何者不正確？
(A)當有幣值變動之證據時，會計人員可修正幣值不變假設。
(B)基於繼續經營假設，通常資產評價時不考慮清算價值，而負債依其應償債時
間之先後分別與排列。
(C)一年的會計期間若以營業之淡季為結束日，稱為自然會計年度。
(D)基於經濟個體假設，母公司與子公司應視為一個經濟個體合編財務報表。

4.( )下列何項分錄將使權益增加？
(A)攤銷無形資產 (B)調整未過期租金收入
(C)調整未耗文具用品 (D)提列折舊

5.( )負債為資產之半數少$8,000，權益為負債之1.5倍，則權益金額為
(A)$48,000 (B)$8,000 (C)$64,000 (D)$80,000

6.( )期初資產$780,000，期初負債$540,000，本期資產增加$51,000，
負債減少$5,000。則期末之權益應為：
(A)$240,000 (B)$291,000 (C)$286,000 (D)$296,000

7.( )負債減少時，其他會計要素之影響可能為：
(A)資產增加 (B)權益減少 (C)費用增加 (D)收入增加

8.( )對於日記簿之敘述，下列何者為非？
(A)記錄每一帳戶在交易期間中的變動情形。
(B)係以交易為單位之記錄簿。
(C)依交易的發生先後次序加以記載。
(D)為交易的原始記錄簿。

9.( )現金收入$1,000，誤過入現金帳戶之貸方，將使合計式試算表
(A)借貸方各多計$1,000
(B)借貸方各少計$1,000
(C)借方少計$1,000，貸方多計$1,000
(D)借方多計$1,000，貸方少計$1,000

10.( )試算表所能發現之錯誤是
(A)借貸方同時漏過或重過 (B)科目名稱誤用
(C)借貸同額增加 (D)應付票據餘額計算錯誤

11.( )試算表不平衡時，檢查其錯誤次序，應先查
(A)日記帳 (B)試算表 (C)分類帳 (D)明細帳

12.( )下列何種錯誤可以藉由編制試算表加以偵查出：
(A)將應該貸計銷貨收入之分錄記錄為貸計應付帳款。
(B)忘記將某一交易分錄記錄至日記簿。
(C)將某一日記簿分錄重複過帳至分類帳。
(D)將某一帳戶之餘額計算錯誤。

13.( )試算表不能平衡時，其借方總額與貸方總額之差額可以被２整除，可能表示：
(A)分類帳餘額重複抄記 (B)同一分錄被過帳兩次
(C)借方金額誤過入貸方 (D)一借方金額$90誤計成$900

14.( )九月一日支付6個月房租$12,000，當時以預付租金入帳。假設公司僅於每年
年底做調整分錄，則該年年底之調整分錄為：
(A)借：預付房租$8,000，貸：房租費用$8,000
(B)借：房租費用$4,000，貸：預付房租$4,000
(C)借：房租費用$8,000，貸：預付房租$8,000
(D)借：預付房租$4,000，貸：房租費用$4,000

15.( )仁愛公司X4年7月1日預付一年期保險費$600，並以資產科目入帳。若該公司
12月31日未作保險費的調整分錄，則會造成：
(A)資產高估$600，費用低估$600。
(B)資產低估$600，費用高估$600。
(C)資產高估$300，費用低估$300。
(D)資產低估$300，費用高估$300。

16.( )結帳試算表中，調整前試算表欄的預付廣告費為$12,500，調整分錄欄貸方列
預付廣告費$7,000，在財務狀況表欄之預付廣告費應為
(A)借方$5,500 (B)貸方$5,500 (C)借方$7,000 (D)貸方$7,000。

17.( )「本期損益」帳戶結帳前之餘額為：
(A)損益表上之本期淨利或淨損 (B)權益之期初餘額
(C)損益表之期末餘額 (D)為$-0-

18.( )工作底稿上，若損益表欄上借方總額大於貸方總額，則表示：
(A)本期產生淨利。
(B)本期產生淨損。
(C)工作底稿發生錯誤，因為借貸不平衡。
(D)尚未作調整分錄。

19.( )迴轉分錄：
(A)非必要之會計程序 (B)增加簿記的便利性
(C)增加會計程序的一致性 (D)以上皆是

20.( )Bennoit Corporation paid dividends totaling ￡295,000 to its
shareholders. This transaction will decrease assets and
(A) decrease equity by ￡295,000.
(B) decrease liabilities by ￡295,000.
(C) increase expenses by ￡295,000.
(D) have no effect on the accounting equation.

21.( )At January 31, 2011, the balance in Bota Inc.'s supplies account was
$250. During February, Bota purchased supplies of $300 and used
supplies of $400. At the end of February, the balance in the
supplies account should be
(A) $250 debit.
(B) $350 credit.
(C) $950 debit.
(D) $150 debit.

22.( )Financial statements are prepared directly from the
(A) general journal.
(B) ledger.
(C) trial balance.
(D) adjusted trial balance.

23.( )Sail & Surf Cruises purchased a five-year insurance policy for its
ships on April 1, 2011 for $100,000. Assuming that April 1 is the
effective date of the policy, the adjusting entry on December 31,
2011 is
(A)Prepaid Insurance..................................15,000
Insurance Expense.................................... 15,000
(B)Insurance Expense..................................15,000
Prepaid Insurance.................................... 15,000
(C)Insurance Expense..................................20,000
Prepaid Insurance.................................... 20,000
(D)Insurance Expense...................................5,000
Prepaid Insurance.................................... 5,000

24.( )A business pays weekly salaries of $25,000 on Friday for a five-day
week ending on that day. The adjusting entry necessary at the end of
the fiscal period ending on a Thursday is
(A) debit Salaries Payable, $20,000; credit Cash,$20,000
(B) debit Salaries Expense, $20,000; credit Cash,$20,000
(C) debit Salaries Expense, $20,000; credit Salaries Payable,$20,000
(D) debit Salaries Expense, $5,000; credit Salaries Payable,$5,000

25.( )Mike Conway is a lawyer who requires that his clients pay him in
advanced of legal services rendered. Mike rountinely credits Legal
Service Revenue when his clients pay him in advanced. In June Mike
collected $12,000 in advance fees and completed 75% of the work
related to these fees. What adjusting entry by Mike's firm at the
end of June?
(A) Unearned Revenue ....................................9,000
Legal Service Revenue ................................. 9,000
(B) Unearned Revenue ....................................3,000
Legal Service Revenue ................................. 3,000
(C) Cash ...............................................12,000
Legal Service Revenue ................................ 12,000
(D) Legal Service Revenue ...............................3,000
Unearned Revenue ..................................... 3,000

II.計算題(50%)

1.Scotsman Company prepares monthly financial statements. Below are listed
some selected accounts and their balances in the September 30 trial balance
before any adjustments have been made for the month of September.


SCOTAMAN COMPANY
Trial Balance (Selected Accounts)
September 30, 2011
------------------------------------------------------------------------------

Debit Credit
Office Supplies ..................................... ￡2,700
Prepared Insurance .................................. 3,150
Office Equipment .................................... 16,200
Accumulated Depreciation ─ Office Equipment ....................... ￡1,000
Unearned Rent Revenue .............................................. 1,200

(Note: Debit column does not equal credit column because this is a partial
listing of selected account balances)


An analysis of the accout balances by the company's accountant provided the
following additional information:
(1) A physical count of office supplies revealed ￡1,000 on hand on September
30. (2%)
(2) A two-year life insurance policy was purchased on June 1 for ￡3,600. (2%)
(3) Office equipment depreciated ￡6,000 per year. (2%)
(4) The amount of rent received in advance that remains unearned at September
30 is ￡400. (2%)

Instructions
Using the above additional information, prepare the adjusting entries that
should be made by Scotaman Company on September 30.


2.立格修車公司X9年12月31日試算表如下：

┌─────────────────────────────────────┐
│ 立格修車公司 │
│ 試算表 │
│ X9年12月31日 │
├──────────────────┬──────────────────┤
│ │ │
│現金 $ 50,000│累計折舊 $ 108,000 │
│應收帳款 9,600│應付票據 600,000 │
│預付租金 24,000│預收收入 60,000 │
│預付保險費 22,500│股本 100,000 │
│零件 56,000│保留盈餘 31,000 │
│設備 864,000│修車收入 201,000 │
│薪資費用 68,500│ -------- │
│廣告費 5,400│ │
│ -------│ │
│ │ │
│合計 $1,100,000 │合計 $1,100,000 │
│ ￣￣￣￣￣￣│ ￣￣￣￣￣￣│
└──────────────────┴──────────────────┘

其他資料如下：
(1)X9年1月1日預付兩年租金$24,000。
(2)X9年8月1日預付一年保險費$22,500。
(3)期末盤點零件發現只剩$8,600。
(4)預收收入部分已有$40,000實現。
(5)設備的耐用年限為16年，殘值$57,600。
(6)X9年10月1日開立的票據，面額$600,000，票面利率為10%，將於X10年3月31日到期。

試作： (1)調整分錄。(12%)
(2)製立格修車公司損益表、權益變動表及財務狀況表。(24%)
(3)作結帳分錄。(6%)


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