Re: [問題] 中政99中會，請幫忙解答！謝謝

看板Accounting (會計)作者yetta2011 (加油!)時間14年前 (2012/01/04 00:30)推噓5(5推 0噓 18→)

留言23則, 5人參與討論串2/2 (看更多)

選擇題3不會，最後一題的最後一點不太會看有沒有其他大大會解!! ※ 引述《rjrspdowx (kate)》之銘言： : 選擇題2.which of the following best illustrates the accounting : concept of conservatism? : A.use of the allowance method to recognize bad debt losses : from credit sales. : B.use of the lower of cost or market approach in valuing inventories. : C.use of the same accounting method from one period to the next in : computing depreciation expense. : D.utilization of a policy of deliberate understatement of asset values : in order to present a conservative net income figure. : 自己的答案是選擇A，CD沒有保守，而A和B再選覺得A比較正確 : 自買的解題書給的答案是B (A)提列備抵呆帳的目的是為了讓收入和費用適當配合 => 配合原則因為如果不提列備呆，等壞帳發生時才沖銷應收帳款(直接沖銷法) 有可能造成收入是去年認列，壞帳費用則到今年才認列 => 收入與費用無法配合所以保守穩健原則沒有關係! : 選擇題3."when products (goods or services),merchandise,or other assets : are excharged for cash or claims to cash"is a definition of: : A.allocated B.realized C.realizable D.earned : 自己的答案選擇C，直覺判斷選擇和變現有關的答案，不過不懂為什麼錯 : 解題書的答案是B 這題不會 : 選擇題6.the occurrence which most likely would have no effect on 2007 : net income (assuming that all amounts involved are material)is the: : A.sale in 2007 of an office building contributed by a stockholder in : 1983 : B.collection in 2007 of a receivable from a customer whose account was : written off in 2006 by a charge to the allowance account : C.settlement based on litigation in 2007 of previously unrecognized : damages from a serious acident which occurred in 2005 : D.worthlessness determined in 2007 of stock purchased on a speculative : basis in 2003 : 自選答案是D,判斷點是認為投機性投資和所營事業較無關係 : 解題書的答案是B 題目問哪個不影響2007年的損益 (B) 收到以前年度所沖銷的帳款，我們會做的分錄為: 借:應收帳款 XXX 借:現金 XXX 及貸:備抵呆帳 XXX 貸:應收帳款 XXX 可以看出上面兩個分錄都沒有涉及損益的科目，所以不影響當年度的損益 : 選擇7.the occurrence that most likely would have no effect on 2007 net : income is the: : A.sale in 2007 of an office building contributed by a stockholder in 1961 : B.collection in 2007 of a dividend from an investment : C.correction of an error in the financial statements of a prior period : discovered subsequent to their issuance : D.stock purchased in 1993 deemed worthless in 2007 : 自選答案是D，覺得賣出時才能認列投機性價值，不過在IFRS下好像可以用市價法認列 : 解題書答案是C (C)發現以前年度的錯誤更正時，會借/貸前期損益調整(R/E) => 借/貸是看"錯誤"影響的損失還是利益就直接增減保留盈餘，所以也不涉及損益科目 ps:這題解釋不好，我錯誤更正那章還沒讀熟，不確定有沒有講錯 : 選擇題9.in preparing a statement of cash flows, which of the following : transactions would be considered an investing activity? : A.sale of equipment at book value : B.sale of merchandise on credit : C.declaration of a cash dividend : D.issuance of bonds payable at a discount : 自選答案為D;認為A屬營業活動,B有融資嫌疑,C是聲明現金股息無關 : D是向社會融資;看完答案後CD是融資行為無問題 : ,反到是A和B不知道要歸屬哪一活動,和原因為何 : 解題書答案是A 不太清楚你是怎麼為他們分類耶因為(A)出售/購買設備是放在投資活動下面沒錯 (B)營業活動你可以去看一下現金流量表那個章節就清楚了 : 選擇題12.on the december 31,2007 balance sheet of Yount Co.,the current : receivables consisted of the following: : trade accounts receivable 75,000 : allowance for uncollectible accounts (2,000) : claim against shipper for goods lost in transit(November 2007) 3,000 : selling price of unsold goods by Yount on consignment at : 130% of cost(not included in Yount's ending inventory 26,000 : security doposit on lease of warehouse used for storing some : inventories 30,000 : --------- : total 132,000 : --------- : --------- : At December 31,2007, the correct total of Yount's current net receivables : was: : A.76,000 : B.102,000 : C.106,000 : D.132,000 : 自己知道應收帳款要扣掉備抵呆帳，之後就不知道該怎麼算了，因為從備抵呆帳 : 以下的科目不太了解意思，即使查過字典還是.... : 解題書寫75,000-2,000+3,000 題目要求應收帳款淨額所以就把和應收帳款有關的數字抓出來 A/R Allowance --------------------- ---------------------- 75,000 l l 2,000 3,000 l l 1 l --------------------- ------------------------ 78,000 1 1 2,000 1 1 78,000-2,000 =76,000 75,000 => A/R餘額 2,000 => 備呆餘額這兩個比較沒問題 claim against shipper for goods lost in transit(November 2007) 3,000 這個有點像是商品運送途中發生損壞，所以對賣方有請求賠償的權利關鍵字是claim 有請求權所以會使應收帳款增加 selling price of unsold goods by Yount on consignment at 130% of cost(not included in Yount's ending inventory 26,000 這個是寄銷的商品還未出售，既然未出售就不會產生應收帳款，所以不用加 : security doposit on lease of warehouse used for storing some : inventories 30,000 這個我也看不太懂，但看起來和應收沒什麼關係就沒加進去了不好意思有點憑直覺地回答，沒有去查書有錯請指正!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.192.41.91 ※ 編輯: yetta2011 來自: 123.192.41.91 (01/04 00:31)

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