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考試題目 |
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( ) | 1.收入採總額認列的公司在五月一日賒銷商品$50,000，因規格不符被客戶退回$10,000 後，於折扣期間內收款，現金折扣 2%，則此收款交易應借記
(工作項目01：會計基本概念077) |
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| (1) | 現金$49,000、銷貨折讓$1,000 |
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| (2) | 現金$39,200、銷貨折讓$800 |
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| (3) | 現金$40,000 |
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| (4) | I don't know |
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| (5) | 應收帳款$40,000 |
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( ) | 2.負債為資產之半數少$8,000，淨值為負債之 1.5 倍，則淨值金額為
(工作項目01：會計基本概念064) |
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| (1) | $48,000 |
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| (2) | $8,000 |
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| (3) | $64,000 |
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| (4) | $80,000 |
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| (5) | I don't know |
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( ) | 3.目的地交貨，運費由賣方負擔，則此費用為賣方之
(工作項目01：會計基本概念063) |
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| (1) | 銷貨收入之減項 |
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| (2) | 進貨成本 |
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| (3) | 營業外支出 |
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| (4) | I don't know |
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| (5) | 營業費用 |
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( ) | 4.購入機器一部定價$550,000，以八五折成交，另付進口稅$4,200，運費及安裝費共$12,500，試車費$15,000，則機器成本為
(工作項目01：會計基本概念072) |
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| (1) | $499,200 |
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| (2) | $577,500 |
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| (3) | $581,700 |
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| (4) | I don't know |
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| (5) | $495,000 |
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( ) | 5.收到楊某匯來款項$30,000，未言明其用途，即轉入本店存款帳戶，則應貸記
(工作項目01：會計基本概念070) |
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| (1) | 暫付款$30,000 |
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| (2) | 暫收款$30,000 |
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| (3) | 預收貨款$30,000 |
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| (4) | 預付貨款$30,000 |
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| (5) | I don't know |
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( ) | 6.虛帳戶指
(工作項目01：會計基本概念074) |
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| (1) | 收益及權益 |
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| (2) | I don't know |
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| (3) | 資產、負債及權益 |
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| (4) | 收益及費損 |
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| (5) | 收益及資產 |
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( ) | 7.某商店期末資產$60,000，負債$36,000，收益$8,000，費損$4,000，則期初權益為
(工作項目01：會計基本概念075) |
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| (1) | $24,000 |
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| (2) | $20,000 |
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| (3) | $16,000 |
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| (4) | I don't know |
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| (5) | $12,000 |
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( ) | 8.開立本票償還貨欠則使
(工作項目01：會計基本概念073) |
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| (1) | 負債總額增加 |
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| (2) | 負債總額減少 |
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| (3) | 負債總額不變 |
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| (4) | 資產總額減少 |
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| (5) | I don't know |
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( ) | 9.賒購商品會產生哪一種影響
(工作項目01：會計基本概念066) |
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| (1) | 費損減少 |
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| (2) | I don't know |
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| (3) | 收益增加 |
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| (4) | 資產減少 |
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| (5) | 負債增加 |
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( ) | 10.簽發遠期支票償還貨欠，依規定在票載發票日前，不得為付款之提示，故應以何會計項目入帳
(工作項目01：會計基本概念078) |
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| (1) | 應付票據 |
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| (2) | 應付帳款 |
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| (3) | I don't know |
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| (4) | 應收票據 |
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| (5) | 銀行存款 |
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( ) | 11.收回溢付之廣告費，其結果會使
(工作項目01：會計基本概念068) |
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| (1) | 資產減少、收益增加 |
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| (2) | 資產增加、費損增加 |
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| (3) | I don't know |
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| (4) | 資產減少、費損增加 |
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| (5) | 資產增加、費損減少 |
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( ) | 12.已指定特殊用途之專戶存款應以
(工作項目01：會計基本概念067) |
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| (1) | I don't know |
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| (2) | 現金 |
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| (3) | 基金 |
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| (4) | 零用金 |
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| (5) | 銀行存款 會計項目處理 |
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( ) | 13.已知某項交易借記資產$200，貸記負債$300，若要完成該筆交易之記錄，應
(工作項目01：會計基本概念080) |
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| (1) | 借記另一項負債$300 |
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| (2) | I don't know |
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| (3) | 借記另一項資產$100 |
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| (4) | 貸記收入$100 |
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| (5) | 貸記費用$100 |
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( ) | 14.將甲公司三月一日背書轉讓給本店之票據$260,000，本日到期存入彰銀，則其分錄為
(工作項目01：會計基本概念071) |
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| (1) | I don't know |
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| (2) | 借：應付帳款$260,000，貸：應付票據$260,000 |
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| (3) | 借：銀行存款$260,000，貸：應收帳款$260,000 |
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| (4) | 借：銀行存款$260,000，貸：應收票據$260,000 |
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| (5) | 借：應付票據$260,000，貸：銀行存款$260,000 |
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( ) | 15.房地產公司未售出之房屋是
(工作項目01：會計基本概念065) |
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| (1) | I don't know |
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| (2) | 不動產、廠房及設備 |
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| (3) | 投資性不動產 |
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| (4) | 流動資產 |
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| (5) | 天然資源 |
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( ) | 16.下列何者不屬費損類
(工作項目01：會計基本概念076) |
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| (1) | 出售資產損失 |
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| (2) | 商品盤損 |
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| (3) | I don't know |
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| (4) | 投資損失 |
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| (5) | 預付費用 |
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( ) | 17.根據借貸法則，當費損發生時，不能配合發生的要素變化為
(工作項目01：會計基本概念061) |
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| (1) | 權益減少 |
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| (2) | I don't know |
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| (3) | 收益增加 |
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| (4) | 資產減少 |
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| (5) | 負債增加 |
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( ) | 18.估計無法收回的應收帳款稱為
(工作項目01：會計基本概念062) |
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| (1) | 折舊 |
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| (2) | 累計折舊 |
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| (3) | I don't know |
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| (4) | 預期信用減損損失 |
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| (5) | 存貨跌價損失 |
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( ) | 19.開立即期支票購入運輸設備，對資產總額的影響為
(工作項目01：會計基本概念069) |
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| (1) | I don't know |
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| (2) | 減少 |
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| (3) | 不變 |
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| (4) | 增加 |
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| (5) | 視金額的大小而定 |
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( ) | 20.下列何項交易將使權益增加？
(工作項目01：會計基本概念079) |
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| (1) | 代收稅款 |
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| (2) | 現銷商品 |
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| (3) | I don't know |
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| (4) | 償還帳款 |
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| (5) | 預收下年度房租 |
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