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考試題目 |
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( ) | 1.償付貨欠$3,000，誤記為現銷商品$3,000，將使餘額式試算表的合計數
(工作項目02：平時會計處理程序219) |
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| (1) | 少計$3,000 |
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| (2) | 多計$3,000 |
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| (3) | 少計$6,000 |
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| (4) | 多計$6,000 |
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| (5) | I don't know |
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( ) | 2.應收帳款帳戶，過帳後正確餘額為借餘$2,000，若貸方重複過帳$1,000，則此項錯誤對總額式試算表的影響為何
(工作項目02：平時會計處理程序225) |
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| (1) | I don't know |
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| (2) | 借方少$1,000，貸方無誤 |
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| (3) | 借方無誤，貸方多$1,000 |
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| (4) | 借方無誤，貸方少$1,000 |
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| (5) | 借方少$1,000，貸方少$1,000 |
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( ) | 3.現購商品$5,000，誤記為償還貨欠，將使餘額式試算表合計數
(工作項目02：平時會計處理程序220) |
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| (1) | 貸方較借方多$5,000 |
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| (2) | 借方較貸方多$5,000 |
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| (3) | 平衡，但較正確金額多$5,000 |
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| (4) | I don't know |
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| (5) | 平衡，但較正確金額少$5,000 |
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( ) | 4.企業開立銷貨發票時，為提高工作效率並節省人力起見，可將原始憑證與傳票一次套寫，稱為
(工作項目02：平時會計處理程序235) |
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| (1) | 總傳票 |
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| (2) | 套寫傳票 |
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| (3) | 會計項目日結單 |
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| (4) | 複式傳票 |
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| (5) | I don't know |
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( ) | 5.設有一筆交易，借：現金$2,000，貸：應收帳款$2,000，於過帳時，借貸方向錯誤，試算表所發生的差額為
(工作項目02：平時會計處理程序231) |
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| (1) | I don't know |
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| (2) | $2,000 |
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| (3) | $4,000 |
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| (4) | $8,000 |
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| (5) | $0 |
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( ) | 6.賒購商品分錄，貸方誤記為應收帳款，則
(工作項目02：平時會計處理程序229) |
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| (1) | 試算表失去平衡 |
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| (2) | 可由試算表發現錯誤 |
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| (3) | I don't know |
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| (4) | 帳務處理正確 |
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| (5) | 試算表依然平衡 |
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( ) | 7.償付應付帳款$5,000 時，借方誤記為應收帳款$5,000，則此項錯誤對餘額式試算表之影響是
(工作項目02：平時會計處理程序217) |
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| (1) | I don't know |
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| (2) | 借方少計$5,000，貸方少計$5,000 |
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| (3) | 借方多計$5,000，貸方多計$5,000 |
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| (4) | 借方少計$5,000，貸方無影響 |
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| (5) | 借貸方均無影響 |
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( ) | 8.複式傳票是
(工作項目02：平時會計處理程序232) |
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| (1) | 每一張傳票，可填寫二個以上會計項目 |
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| (2) | 一天所有交易，填製一張傳票 |
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| (3) | I don't know |
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| (4) | 每一筆交易，填製一張傳票 |
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| (5) | 每一會計項目，填製一張傳票 |
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( ) | 9.賒銷商品$10,000，誤記為現銷商品$1,000，對餘額式試算表借貸方合計數有何影響
(工作項目02：平時會計處理程序216) |
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| (1) | 借方少計$9,000 |
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| (2) | 貸方多計$9,000 |
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| (3) | 借貸方均無多或少計 |
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| (4) | 借貸方均少計$9,000 |
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| (5) | I don't know |
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( ) | 10.台中公司之餘額式試算表借貸不平衡，分類帳上現金、進貨為借餘，銷貨為貸餘，經檢查後發現有多項錯誤，其中現購商品$5,000 誤作現銷商品登帳。欲計算正確試算表金額，原試算表應
(工作項目02：平時會計處理程序222) |
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| (1) | 借方、貸方總額各加$5,000 |
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| (2) | 借方總額加$5,000，貸方總額減$5,000 |
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| (3) | 借方總額減$5,000，貸方總額加$5,000 |
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| (4) | I don't know |
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| (5) | 借方、貸方總額各減$5,000 |
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( ) | 11.賒銷商品在單式傳票下，應編製幾張傳票
(工作項目02：平時會計處理程序233) |
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| (1) | 一張 |
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| (2) | 二張 |
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| (3) | 三張 |
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| (4) | 四張 |
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| (5) | I don't know |
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( ) | 12.在過帳時，應貸記租金收入$3,000，誤記到租金支出的貸方，試問：此項錯誤將使試算表發生下列何種情況
(工作項目02：平時會計處理程序226) |
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| (1) | I don't know |
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| (2) | 借方餘額的總額等於貸方餘額的總額 |
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| (3) | 借方餘額的總額大於貸方餘額的總額，差額為$3,000 |
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| (4) | 借方餘額的總額小於貸方餘額的總額，差額為$6,000 |
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| (5) | 借方餘額的總額大於貸方餘額的總額，差額為$6,000 |
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( ) | 13.賒銷商品$5,000，誤記為賒購商品，將使餘額式試算表之借貸方餘額
(工作項目02：平時會計處理程序218) |
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| (1) | 均無影響 |
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| (2) | I don't know |
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| (3) | 各少記$5,000 |
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| (4) | 各多記$5,000 |
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| (5) | 借方少計$5,000，貸方多計$5,000 |
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( ) | 14.試算表借貸差額為 45，則可能由於差額為
(工作項目02：平時會計處理程序230) |
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| (1) | I don't know |
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| (2) | 9 |
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| (3) | 4 |
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| (4) | 5 |
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| (5) | 6 的兩位數字倒置 |
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( ) | 15.下列有關試算的敘述何者錯誤
(工作項目02：平時會計處理程序221) |
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| (1) | 試算表均為每月編製一次 |
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| (2) | 原始憑證的錯誤，無法經由試算發現 |
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| (3) | I don't know |
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| (4) | 若發生數字移位時，試算表借貸方總額的差數可被 9 除盡 |
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| (5) | 應收帳款收現$6,100，誤記為應付帳款付現，將使餘額式試算表借方總額虛減$6,100 |
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( ) | 16.現金交易其中有一筆支出$2,000，誤過入現金帳戶的借方，則總額式試算表
(工作項目02：平時會計處理程序224) |
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| (1) | 借方多計$2,000，貸方少計$2,000 |
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| (2) | 借方、貸方各少$2,000 |
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| (3) | 借方少計$2,000，貸方多計$2,000 |
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| (4) | I don't know |
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| (5) | 借方、貸方各多$2,000 |
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( ) | 17.原始憑證已具備傳票的格式者，可不必編製傳票，以原始憑證代替記帳憑證稱為
(工作項目02：平時會計處理程序234) |
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| (1) | 代傳票 |
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| (2) | I don't know |
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| (3) | 複式傳票 |
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| (4) | 套寫傳票 |
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| (5) | 總傳票 |
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( ) | 18.過帳時，應借記設備資產會計項目$1,000，結果誤記入該設備資產會計項目之貸方，將使餘額式試算表發生何種現象
(工作項目02：平時會計處理程序228) |
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| (1) | 貸方餘額總和少$1,000 |
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| (2) | I don't know |
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| (3) | 借方餘額總和少$2,000 |
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| (4) | 借方餘額總和少$1,000 |
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| (5) | 貸方餘額總和少$2,000 |
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( ) | 19.現金交易其中有一筆收入$1,000，誤過入現金帳戶的貸方，則總額式試算表
(工作項目02：平時會計處理程序227) |
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| (1) | 借方多計$1,000，貸方少計$1,000 |
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| (2) | 借方少計$1,000，貸方多計$1,000 |
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| (3) | I don't know |
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| (4) | 借方、貸方各多$1,000 |
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| (5) | 借方、貸方各少$1,000 |
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( ) | 20.用品盤存帳戶，過帳後正確餘額為借餘$1,000，若貸方重複過入$3,000時，則此項錯誤對餘額式試算表的影響是
(工作項目02：平時會計處理程序223) |
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| (1) | 借方少$2,000，貸方多$1,000 |
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| (2) | 借方無誤，貸方多$2,000 |
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| (3) | 借方少$1,000，貸方多$2,000 |
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| (4) | 借方少$2,000，貸方無誤 |
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| (5) | I don't know |
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