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考試題目 |
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( ) | 1.設原總額式試算表平衡，其總額為$234,000，茲發現一筆佣金支出$5,000誤記為進貨，則更正分錄後，總額式試算表之總額為
(工作項目02：平時會計處理程序152) |
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| (1) | $234,000 |
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| (2) | $239,000 |
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| (3) | $244,000 |
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| (4) | I don't know |
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| (5) | $229,000 |
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( ) | 2.透過試算表檢查錯誤之程序，可以發現之錯誤為
(工作項目02：平時會計處理程序144) |
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| (1) | 借方金額過入貸方 |
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| (2) | 會計項目運用不當 |
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| (3) | 日記簿的分錄漏過分類帳 |
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| (4) | I don't know |
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| (5) | 借貸兩方偶生同額之錯誤 |
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( ) | 3.過帳應於
(工作項目02：平時會計處理程序138) |
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| (1) | 每半月 |
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| (2) | 每季 |
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| (3) | 會計事項發生時 記入帳簿 |
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| (4) | I don't know |
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| (5) | 月終時 |
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( ) | 4.下列哪一事項使餘額試算表發生不平衡
(工作項目02：平時會計處理程序147) |
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| (1) | 尚未收現之佣金，借記應收帳款$2,500，貸記銷貨收入$2,500 |
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| (2) | 償還貨欠$2,000，過帳時記入應收帳款借方$2,000，現金貸方$2,000 |
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| (3) | 現購商品$5,000，誤記現銷商品$500 |
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| (4) | I don't know |
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| (5) | 現購文具用品$500，過帳時借記文具用品$5,000，貸記現金$500 |
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( ) | 5.某會計項目應借記$50,000，誤借記$500，則試算表之借貸方總額的差額，可為下列哪些數字除盡
(工作項目02：平時會計處理程序143) |
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| (1) | I don't know |
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| (2) | 9 |
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| (3) | 9 及 11 |
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| (4) | 9 及 111 |
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| (5) | 11 及 111 |
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( ) | 6.員工出差前預支差旅費$4,000，誤以薪資支出入帳，其改正分錄應
(工作項目02：平時會計處理程序145) |
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| (1) | 借記交際費$4,000 |
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| (2) | I don't know |
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| (3) | 借記雜費$4,000 |
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| (4) | 借記暫付款$4,000 |
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| (5) | 貸記暫付款$4,000 |
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( ) | 7.現銷商品$5,000 誤以現購入帳，將使餘額式試算表之借方總額
(工作項目02：平時會計處理程序146) |
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| (1) | 沒有影響 |
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| (2) | I don't know |
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| (3) | 少計$10,000 |
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| (4) | 多計$5,000 |
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| (5) | 少計$5,000 |
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( ) | 8.下列敘述何者錯誤
(工作項目02：平時會計處理程序139) |
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| (1) | 分類帳之日頁欄為日記簿之頁數 |
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| (2) | 日記簿之類頁欄為分類帳之頁數 |
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| (3) | I don't know |
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| (4) | 分錄記載於日記簿後再過入分類帳 |
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| (5) | 分類帳設置日頁欄是為了便於編製試算表 |
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( ) | 9.帳列應付利息$3,600，經查溢列$600，則同一年度內發現錯誤之更正分錄為
(工作項目02：平時會計處理程序154) |
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| (1) | 借：應付利息$600，貸：現金$600 |
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| (2) | 借：利息費用$600，貸：應付利息$600 |
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| (3) | 借：應付利息$600，貸：利息費用$600 |
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| (4) | I don't know |
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| (5) | 借：利息費用$600，貸：現金$600 |
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( ) | 10.根據等量減等量其差必等之定理，所編製者為
(工作項目02：平時會計處理程序142) |
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| (1) | I don't know |
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| (2) | 餘額式試算表 |
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| (3) | 總額式試算表 |
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| (4) | 合計式試算表 |
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| (5) | 總額餘額式試算表 |
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( ) | 11.一會計項目原為借差$10,000，再過一筆貸方$3,000，則得
(工作項目02：平時會計處理程序140) |
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| (1) | 借差$10,000 |
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| (2) | I don't know |
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| (3) | 借差$7,000 |
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| (4) | 貸差$7,000 |
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| (5) | 貸差$3,000 |
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( ) | 12.分類帳之記錄係以事項發生之
(工作項目02：平時會計處理程序136) |
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| (1) | 會計項目 |
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| (2) | 店名 |
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| (3) | 商品種類 |
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| (4) | 財務報表要素 為主體 |
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| (5) | I don't know |
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( ) | 13.某一帳戶只有借方或只有貸方有數字，則編製總額餘額式試算表時
(工作項目02：平時會計處理程序151) |
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| (1) | 只抄餘額，不填總額 |
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| (2) | 只抄總額，不填餘額 |
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| (3) | 總額、餘額均不填寫 |
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| (4) | 總額、餘額均須填寫 |
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| (5) | I don't know |
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( ) | 14.下列錯誤對餘額式試算表合計數之影響何者為非
(工作項目02：平時會計處理程序153) |
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| (1) | 賒銷誤作賒購，借貸合計數無影響 |
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| (2) | I don't know |
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| (3) | 現收貨欠誤為現付貨欠，使借貸各少計 |
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| (4) | 現金投資誤作業主提現，使借貸各多計 |
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| (5) | 現銷誤作現購，使借貸各少計 |
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( ) | 15.償還貨欠而取得尾款折讓$830，誤記為$380，其改正分錄應貸記
(工作項目02：平時會計處理程序150) |
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| (1) | 應付帳款$450 |
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| (2) | 銷貨折讓$450 |
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| (3) | 現金$450 |
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| (4) | 進貨折讓$450 |
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| (5) | I don't know |
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( ) | 16.下列哪一項錯誤會影響試算表之平衡
(工作項目02：平時會計處理程序155) |
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| (1) | 借貸會計項目顛倒 |
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| (2) | 借方重過 |
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| (3) | 貸方帳戶過錯 |
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| (4) | 整筆交易漏過 |
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| (5) | I don't know |
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( ) | 17.現收利息收入$1,000，誤貸記利息費用，使餘額式試算表之合計數
(工作項目02：平時會計處理程序148) |
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| (1) | 借貸方均多計$1,000 |
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| (2) | 僅借方少計$2,000 |
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| (3) | 無影響 |
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| (4) | I don't know |
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| (5) | 借貸方均少計$1,000 |
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( ) | 18.租金支出誤為借記租金收入，將使試算表借貸雙方之金額
(工作項目02：平時會計處理程序149) |
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| (1) | 相等 |
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| (2) | I don't know |
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| (3) | 借方比貸方多 |
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| (4) | 貸方比借方多 |
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| (5) | 借方比貸方多出之金額恰為租金支出之數額 |
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( ) | 19.餘額式分類帳之餘額計算為
(工作項目02：平時會計處理程序137) |
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| (1) | 每過一筆 |
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| (2) | 每星期 |
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| (3) | 每月 |
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| (4) | 每季 計算一次 |
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| (5) | I don't know |
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( ) | 20.會計人員將佣金收入$8,000，誤記租金收入，則更正分錄為
(工作項目02：平時會計處理程序141) |
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| (1) | 借：現金$8,000，貸：租金收入$8,000 |
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| (2) | 借：租金收入$8,000，貸：佣金收入$8,000 |
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| (3) | 借：佣金收入$8,000，貸：租金收入$8,000 |
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| (4) | I don't know |
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| (5) | 借：現金$8,000，貸：佣金收入$8,000 |
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