104年 - 104 國立臺北大學_學士班暨進修學士班轉學生招生考試試題_財政學系學士班暨進修學士班2年級：經濟學#147772

第一大題(35 分)

1. Edge Company's salaried employees are paid biweekly. Occasionally, advances made to employees are paid back by payroll deductions. Information relating to salaries for the calendar year 2019 is as follows:



At December 31, 2019, what amount should Edge report for accrued salaries payable?

2. On May 31, 2019, Armstrong Company paid €3,400,000 to acquire all of the ordinary shares of Hall Corporation, which became a division of Armstrong. Hall reported the following statement of financial position at the time of the acquisition:



It was determined at the date of the purchase that the fair value of the identifiable net assets of Hall was €2,800,000. At December 31, 2019, Hall reports the following statement of financial position information:


Assume that the recoverable amount of the Hall division is €1,800,000 instead of $2,100,000. Prepare the journal entry to record the impairment loss, if any, on December 31, 2019.

3. Merando Company acquired equipment on January 1, 2017, for €60,000. Merando elects to value this class of equipment using revaluation accounting. This equipment is being depreciated on a straight-line basis over its 6-year useful life. There is no residual value at the end of the 6-year period. The appraised value of the equipment approximates the carrying amount at December 31, 2017 and 2019. On December 31, 2018, the fair value of the equipment is determined to be €35,000. Determine the amount of depreciation expense that Merando will record on the equipment in 2019.

4. Winsor Corp. received a grant from the government of £160,000 to acquire £800,000 of delivery equipment on January 2, 2018. The delivery equipment has a useful life of 4 years. Winsor Corp. uses the straight-line method of depreciation. The delivery equipment has a zero residual value. If Winsor Corp. reports the grant as a reduction of the asset, what is the amount of depreciation expense related to the delivery equipment in 2019?

5. Utley Co. prepares monthly income statements. Inventory is counted only at year end; thus, month-end inventories must be estimated. All sales are made on account. The rate of mark-up on cost is 20%. The following information relates to the month of May.

Calculate the estimated cost of the inventory on May 31.

6. Benson Plastics Company deposits all receipts and makes all payments by check. The following information is available from the cash records:


What is the April 30 adjusted cash balance?

7. On December 10, 2018, after issuance of its financial statements for 2018, House Company entered into a financing agreement with Lebo Bank, allowing House Company to borrow up to €1,000,000 at any time through 2021. Amounts borrowed under the agreement bear interest at 2% above the bank's prime interest rate and mature two years from the date of loan. House Company presently has €1,500,000 of notes payable with First National Bank maturing March 15, 2019. The agreement with Lebo also requires House to maintain a working capital level of €6,000,000 and prohibits the payment of dividends on ordinary shares without prior approval by Lebo Bank. From the above information only, what is the total short-term debt of House Company as of the December 31, 2018 statement of financial position date?

1. 甲公司 X0 年之分錄，假設原始有效利率為 6.3%。

2. 假設 X2 年 1 月 1 日，因利率大幅下跌，甲公司預計在 X2 年底及 X3 年底分別提前還清本金$200,000 及$150,000，試作 X2 年 1 月 1 日之分錄。

1. 2015 年 12 月 31 日記錄之「在建工程」(請列示：借或貸)之金額___________。

2. 2016 年 2 月 1 日記錄「工程成本」之金額_________，及「在建工程」(請列示：借或貸)之金額____________。

1. 依據國際財務報導準則第 9 號「金融工具」，公司應依兩項基礎將金融資產分類為後續按攤銷後成本衡量、透過其他綜合損益按公允價值衡量或透過損益按公允價值衡量。上述兩項基礎分別為____________及____________。

2. 台北公司對於桃園公司之股票投資，依據適當之會計處理，下列項目應有之金額分別為：
(1) 2015 年 12 月 31 日之「其他權益-透過其他綜合損益按公允價值衡量之權益工具未實現損益」餘額____________。
(2) 2016 年 3 月 1 日之出售桃園公司之股票交易，處分投資(損)益為____________。
(3) 2016 年 12 月 31 日之「透過其他綜合損益按公允價值衡量之權益工具投資評價調整」餘額____________。

1. 2016 年 1 月 1 日，基隆公司支付租金$55,000 及原始直接成本$4,934 予交易對方時，應借記「使用權資產」之金額____________。

2. 2017 年 1 月 1 日於支付租金$55,000 之後，「租賃負債」餘額為____________。