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考試題目 |
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( ) | 1.帳戶式資產負債表之排列係根據
(工作項目01:會計基本概念048) |
| (1) | 資產=負債-權益 |
| (2) | 資產=負債+權益 |
| (3) | 資產-負債=權益 |
| (4) | I don't know |
| (5) | 資產-權益=負債 |
( ) | 2.李君年初投資現金$150,000 成立本商店,而期末資產有$350,000,期末負債為$300,000,當年收益$50,000,則費損為
(工作項目01:會計基本概念046) |
| (1) | $100,000 |
| (2) | $150,000 |
| (3) | $200,000 |
| (4) | I don't know |
| (5) | $50,000 |
( ) | 3.電腦處理中心的設備,是屬於
(工作項目01:會計基本概念050) |
| (1) | 投資性不動產 |
| (2) | 天然資源 |
| (3) | I don't know |
| (4) | 不動產、廠房及設備 |
| (5) | 無形資產 |
( ) | 4.資本主提取商品自用為
(工作項目01:會計基本概念054) |
| (1) | 混合交易 |
| (2) | I don't know |
| (3) | 對外交易 |
| (4) | 對內交易 |
| (5) | 非交易 |
( ) | 5.將收入誤記為負債,期末將使帳面上
(工作項目01:會計基本概念052) |
| (1) | 淨資產增加 |
| (2) | I don't know |
| (3) | 負債減少 |
| (4) | 權益減少 |
| (5) | 資產減少 |
( ) | 6.張君年初投資$10,000,當年提回$2,000,期末權益為$13,000,則當年營業結果為
(工作項目01:會計基本概念041) |
| (1) | 淨利$1,000 |
| (2) | 淨損$1,000 |
| (3) | 淨利$5,000 |
| (4) | 淨損$5,000 |
| (5) | I don't know |
( ) | 7.銷貨運費應屬於
(工作項目01:會計基本概念057) |
| (1) | 營業費用 |
| (2) | 銷貨收入之減項 |
| (3) | I don't know |
| (4) | 銷貨成本 |
| (5) | 營業外支出 |
( ) | 8.愛心晚會時,本店捐款$20,000,應借記
(工作項目01:會計基本概念049) |
| (1) | 交際費$20,000 |
| (2) | 廣告費$20,000 |
| (3) | I don't know |
| (4) | 稅捐$20,000 |
| (5) | 捐贈$20,000 |
( ) | 9.進貨運費是屬於
(工作項目01:會計基本概念045) |
| (1) | I don't know |
| (2) | 營業費用 |
| (3) | 營業外支出 |
| (4) | 銷貨 |
| (5) | 進貨成本的加項 |
( ) | 10.權益帳戶期初餘額$100,000,期末餘額$85,000,本期增資$25,000,業主又提領現金$30,000 自用,則本期發生
(工作項目01:會計基本概念053) |
| (1) | 淨利$20,000 |
| (2) | 淨損$20,000 |
| (3) | I don't know |
| (4) | 淨利$10,000 |
| (5) | 淨損$10,000 |
( ) | 11.企業籌設期間所發生各項費用在財務報表中應列為
(工作項目01:會計基本概念044) |
| (1) | 投資性不動產 |
| (2) | 營業外支出 |
| (3) | I don't know |
| (4) | 營業費用 |
| (5) | 不動產、廠房及設備 |
( ) | 12.廣告費及樣品贈送屬
(工作項目01:會計基本概念058) |
| (1) | 管理費用 |
| (2) | 銷貨成本 |
| (3) | I don't know |
| (4) | 財務費用 |
| (5) | 銷售費用 |
( ) | 13.淨值乃指
(工作項目01:會計基本概念042) |
| (1) | 資產總額減負債總額 |
| (2) | 銷貨總額減銷貨退回 |
| (3) | 進貨總額減進貨退出 |
| (4) | I don't know |
| (5) | 收益減費損 |
( ) | 14.下列有關企業籌設期間所發生各項費用認列之敘述何者正確
(工作項目01:會計基本概念043) |
| (1) | I don't know |
| (2) | 發生時全額認列費用 |
| (3) | 認列資產,待企業結束時一次攤銷 |
| (4) | 認列資產分若干年逐期攤銷 |
| (5) | 認列資產不必攤銷 |
( ) | 15.某商店年初之資產總額為$350,000,年底增加至$470,000,負債增加$150,000,年初之權益為$250,000,則年底之權益為
(工作項目01:會計基本概念060) |
| (1) | $220,000 |
| (2) | $320,000 |
| (3) | $300,000 |
| (4) | $200,000 |
| (5) | I don't know |
( ) | 16.溢收租金予以退回,其結果會使
(工作項目01:會計基本概念051) |
| (1) | 資產減少、收益增加 |
| (2) | 資產增加、收益增加 |
| (3) | I don't know |
| (4) | 資產減少、收益減少 |
| (5) | 負債減少、收益減少 |
( ) | 17.收到客戶尚未承兌的匯票暫列
(工作項目01:會計基本概念056) |
| (1) | 應收票據 |
| (2) | 應付票據 |
| (3) | 應收帳款 |
| (4) | 應付帳款 |
| (5) | I don't know |
( ) | 18.為爭取收入而消耗之成本稱為
(工作項目01:會計基本概念047) |
| (1) | 損失 |
| (2) | 費用 |
| (3) | I don't know |
| (4) | 資產 |
| (5) | 負債 |
( ) | 19.下列敘述何者錯誤
(工作項目01:會計基本概念059) |
| (1) | 負債-權益=資產 |
| (2) | 資產-權益=負債 |
| (3) | 權益=資產-負債 |
| (4) | I don't know |
| (5) | 資產=負債+權益 |
( ) | 20.企業籌備期間各項支出,不可能以何會計項目入帳
(工作項目01:會計基本概念055) |
| (1) | I don't know |
| (2) | 廣告費 |
| (3) | 商譽 |
| (4) | 旅費 |
| (5) | 雜費 |
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