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考試題目 |
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( ) | 1.本年內購入文具用品$3,600，年初用品盤存為年底用品盤存的 3 倍，本年已耗用文具用品為年初庫存數額的 2 倍，則年底庫存額為
(工作項目03：期末會計處理程序012) |
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| (1) | $600 |
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| (2) | $450 |
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| (3) | I don't know |
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| (4) | $900 |
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| (5) | $800 |
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( ) | 2.提列折舊的目的在於
(工作項目03：期末會計處理程序001) |
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| (1) | 增加權益 |
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| (2) | I don't know |
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| (3) | 衡量資產的市價 |
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| (4) | 按年分攤不動產、廠房及設備的成本 |
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| (5) | 累積重置設備所需之資金 |
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( ) | 3.採用權責基礎記帳，期末將當期應享有之收入由下列何者轉為收益
(工作項目03：期末會計處理程序004) |
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| (1) | 負債 |
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| (2) | 權益 |
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| (3) | 費損 |
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| (4) | I don't know |
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| (5) | 資產 |
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( ) | 4.某年初購機器一台成本$100,000，運費及安裝費$5,000，預計可使用 10年，殘值$10,000，按直線法提折舊，第 6 年初機器的帳面金額為
(工作項目03：期末會計處理程序009) |
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| (1) | $50,000 |
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| (2) | $47,500 |
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| (3) | $40,000 |
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| (4) | I don't know |
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| (5) | $57,500 |
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( ) | 5.保險費帳內計有$9,000，其中屬於本期負擔者佔 7/9，則期末調整分錄為
(工作項目03：期末會計處理程序010) |
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| (1) | 借：保險費$2,000，貸：預付保險費$2,000 |
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| (2) | 借：預付保險費$2,000，貸：保險費$2,000 |
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| (3) | I don't know |
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| (4) | 借：保險費$7,000，貸：預付保險費$7,000 |
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| (5) | 借：預付保險費$7,000，貸：保險費$7,000 |
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( ) | 6.下列對複式傳票的敘述，何者正確
(工作項目02：平時會計處理程序238) |
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| (1) | 一個會計項目記一張傳票 |
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| (2) | I don't know |
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| (3) | 可表達交易的全貌 |
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| (4) | 金融業採用 |
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| (5) | 可以會計項目分類整理 |
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( ) | 7.用以證明會計人員責任的憑證，稱為
(工作項目02：平時會計處理程序237) |
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| (1) | 原始憑證 |
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| (2) | 記帳憑證 |
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| (3) | 對外憑證 |
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| (4) | I don't know |
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| (5) | 會計憑證 |
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( ) | 8.預付費用已過期的部分為？
(工作項目03：期末會計處理程序002) |
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| (1) | 資產 |
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| (2) | 負債 |
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| (3) | 收益 |
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| (4) | 費損 |
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| (5) | I don't know |
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( ) | 9.我國實務上所採用的傳票屬於
(工作項目02：平時會計處理程序241) |
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| (1) | 記帳憑證 |
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| (2) | I don't know |
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| (3) | 原始憑證 |
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| (4) | 外來憑證 |
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| (5) | 內部憑證 |
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( ) | 10.用以證明交易事項發生的憑證，稱為
(工作項目02：平時會計處理程序236) |
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| (1) | 記帳憑證 |
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| (2) | 傳票 |
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| (3) | I don't know |
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| (4) | 會計憑證 |
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| (5) | 原始憑證 |
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( ) | 11.現購商品，採複式傳票應編製
(工作項目02：平時會計處理程序239) |
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| (1) | 現金收入傳票 |
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| (2) | 現金支出傳票 |
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| (3) | 分錄轉帳傳票 |
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| (4) | 現金轉帳傳票 |
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| (5) | I don't know |
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( ) | 12.03 年底期末存貨$21,000，淨利$7,200，嗣於 04 年中發現 03 年期末存貨應為$20,000，則 03 年度正確淨利為
(工作項目03：期末會計處理程序005) |
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| (1) | $6,100 |
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| (2) | $6,000 |
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| (3) | I don't know |
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| (4) | $6,300 |
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| (5) | $6,200 |
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( ) | 13.預收收益已過期的部分為
(工作項目03：期末會計處理程序008) |
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| (1) | 負債 |
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| (2) | 收益 |
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| (3) | 費損 |
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| (4) | I don't know |
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| (5) | 資產 |
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( ) | 14.那一項調整事項，宜於下期初作迴轉，使帳務工作簡化
(工作項目03：期末會計處理程序013) |
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| (1) | 應計事項 |
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| (2) | 提列備抵損失 |
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| (3) | I don't know |
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| (4) | 各項攤提 |
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| (5) | 折舊調整 |
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( ) | 15.在權責基礎下，漏未調整已耗用的文具用品，會使
(工作項目03：期末會計處理程序003) |
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| (1) | 淨利虛減 |
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| (2) | I don't know |
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| (3) | 資產虛減 |
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| (4) | 費損虛增 |
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| (5) | 淨利虛增 |
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( ) | 16.費用業已發生，但尚未入帳，期末調整應
(工作項目03：期末會計處理程序007) |
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| (1) | 借：收益 |
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| (2) | 貸：費損 |
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| (3) | I don't know |
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| (4) | 貸：負債 |
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| (5) | 借：資產 |
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( ) | 17.償還貨欠，並取得現金折扣 1％，採複式傳票應編製
(工作項目02：平時會計處理程序240) |
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| (1) | 現金收入傳票 |
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| (2) | 現金支出傳票 |
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| (3) | 現金轉帳傳票 |
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| (4) | 分錄轉帳傳票 |
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| (5) | I don't know |
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( ) | 18.房租支出帳戶內計有$24,000，其中屬於本期負擔者佔 1/3，則調整時預付房租之金額為
(工作項目03：期末會計處理程序006) |
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| (1) | I don't know |
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| (2) | $8,000 |
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| (3) | $16,000 |
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| (4) | $24,000 |
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| (5) | $32,000 |
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( ) | 19.期末漏計預收佣金$5,000 及少計折舊$3,500，將使當年淨利
(工作項目03：期末會計處理程序014) |
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| (1) | 少計$1,500 |
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| (2) | I don't know |
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| (3) | 多計$8,500 |
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| (4) | 多計$1,500 |
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| (5) | 少計$8,500 |
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( ) | 20.設現金基礎下之銷貨收入$500,000，而期初應收帳款餘額$180,000，期末應收帳款餘額$140,000，則權責基礎下之銷貨收入為
(工作項目03：期末會計處理程序011) |
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| (1) | $460,000 |
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| (2) | $540,000 |
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| (3) | $640,000 |
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| (4) | $680,000 |
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| (5) | I don't know |
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