|
|
|
考試題目 |
 |
|
( ) | 1.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 |
|
( ) | 2.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) | I don't know |
|
| (3) | 資產－權益＝負債 |
|
| (4) | 資產＝負債－權益 |
|
| (5) | 資產＝負債＋權益 |
|
( ) | 3.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) | $300,000 |
|
| (2) | $200,000 |
|
| (3) | I don't know |
|
| (4) | $220,000 |
|
| (5) | $320,000 |
|
( ) | 4.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) | 商譽 |
|
| (2) | 旅費 |
|
| (3) | 雜費 |
|
| (4) | I don't know |
|
| (5) | 廣告費 |
|
( ) | 5.下列敘述何者錯誤
(工作項目01：會計基本概念059) |
|
| (1) | 資產＝負債＋權益 |
|
| (2) | 負債－權益＝資產 |
|
| (3) | 資產－權益＝負債 |
|
| (4) | 權益＝資產－負債 |
|
| (5) | I don't know |
|
( ) | 6.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 |
|
( ) | 7.進貨運費是屬於
(工作項目01：會計基本概念045) |
|
| (1) | 營業費用 |
|
| (2) | 營業外支出 |
|
| (3) | 銷貨 |
|
| (4) | 進貨成本的加項 |
|
| (5) | I don't know |
|
( ) | 8.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) | 淨損$10,000 |
|
| (2) | 淨利$20,000 |
|
| (3) | 淨損$20,000 |
|
| (4) | I don't know |
|
| (5) | 淨利$10,000 |
|
( ) | 9.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) | 淨損$1,000 |
|
| (2) | 淨利$5,000 |
|
| (3) | 淨損$5,000 |
|
| (4) | I don't know |
|
| (5) | 淨利$1,000 |
|
( ) | 10.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) | I don't know |
|
| (2) | 稅捐$20,000 |
|
| (3) | 捐贈$20,000 |
|
| (4) | 交際費$20,000 |
|
| (5) | 廣告費$20,000 |
|
( ) | 11.銷貨運費應屬於
(工作項目01：會計基本概念057) |
|
| (1) | 銷貨成本 |
|
| (2) | 營業外支出 |
|
| (3) | 營業費用 |
|
| (4) | 銷貨收入之減項 |
|
| (5) | I don't know |
|
( ) | 12.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) | 負債 |
|
| (2) | 損失 |
|
| (3) | 費用 |
|
| (4) | I don't know |
|
| (5) | 資產 |
|
( ) | 13.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) | $200,000 |
|
| (2) | I don't know |
|
| (3) | $50,000 |
|
| (4) | $100,000 |
|
| (5) | $150,000 |
|
( ) | 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.廣告費及樣品贈送屬
(工作項目01：會計基本概念058) |
|
| (1) | 財務費用 |
|
| (2) | 銷售費用 |
|
| (3) | 管理費用 |
|
| (4) | 銷貨成本 |
|
| (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、收益減少 |
|
| (2) | 負債減少、收益減少 |
|
| (3) | 資產減少、收益增加 |
|
| (4) | 資產增加、收益增加 |
|
| (5) | I don't know |
|
( ) | 17.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) | 不動產、廠房及設備 |
|
| (2) | 投資性不動產 |
|
| (3) | 營業外支出 |
|
| (4) | I don't know |
|
| (5) | 營業費用 |
|
( ) | 18.資本主提取商品自用為
(工作項目01：會計基本概念054) |
|
| (1) | 非交易 |
|
| (2) | 混合交易 |
|
| (3) | I don't know |
|
| (4) | 對外交易 |
|
| (5) | 對內交易 |
|
( ) | 19.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) | 應付帳款 |
|
| (2) | I don't know |
|
| (3) | 應收票據 |
|
| (4) | 應付票據 |
|
| (5) | 應收帳款 |
|
( ) | 20.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) | 天然資源 |
|
| (2) | I don't know |
|
| (3) | 不動產、廠房及設備 |
|
| (4) | 無形資產 |
|
| (5) | 投資性不動產 |
|
|
|
|
|
|
