103年 - 103 國立臺北大學_學士班曁進修學士班轉學生招生考試試題_會計學系、財政學系學士班曁進修學士班2年級：會計學#147889

1. Prepare the operating activities section of the statement of cash flows for 2014. Use the indirect method.

2. Compute cash payments to suppliers.

3. Compute cash payments for operating expenses.

4. Prepare the investing activities section of the statement of cash flows for 2014.

5. Prepare the financing activities section of the statement of cash flows for 2014.

二、甲公司於 X5 年 1 月 1 日以$720,000 購買一機器設備，採直線法折舊，耐用年限 8 年，無殘值。 X5 年年底機器設備的公允價值為$700,000。X6 年年底因新技術的發展，機器設備的公允價值為$500,000，若出售該設備的直接銷售成本為$80,000，而估計該設備使用價值為$480,000。 試問(25%)1. 若該設備後續衡量採成本模式，X6 年應認列的減損(impairment)損失為多少？

(a) X5 年應認列之「其他綜合損益－重估價」為多少？

(b)X6 年年底的折舊費用為多少？

並按(c)消除成本法(假設 X5 年亦採用消除成本法)，

(d)等比例重編法(假設 X5 年亦採用等比例重編法)作 X6 年重估價分錄。

1. Prepare the January 2, 2014, journal entry to record the bonds' issuance. (5%)

2. Determine the total bond interest expense to be recognized over the bonds' life. (5%)

3. Prepare the journal entries to record the first two interest payments.(10%)

1. Determine the (a) total costs, (b) total market adjustments, and (c) total market values for the portfolio of long-term available-for-sale securities at each year-end.(18%)

2. Determine (a) the realized gains and losses and (b) the unrealized gains or losses for the portfolio of long-term available-for-sale securities at each year-end.(12%)