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考試題目 |
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( ) | 1.期初備抵損失－應收帳款餘額$3,000，期末應收帳款餘額$350,000，本年中已沖銷之帳款$1,600，今以應收帳款百分比法提 1％之減損，其應提數額為
(工作項目03：期末會計處理程序053) |
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| (1) | I don't know |
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| (2) | $1,600 |
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| (3) | $1,900 |
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| (4) | $2,100 |
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| (5) | $3,500 |
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( ) | 2.期末修正帳載金額之分錄是
(工作項目03：期末會計處理程序040) |
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| (1) | 開業分錄 |
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| (2) | 開帳分錄 |
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| (3) | 調整分錄 |
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| (4) | 結帳分錄 |
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| (5) | I don't know |
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( ) | 3.已知應收帳款餘額$128,000，備抵損失－應收帳款貸餘$600，損失率 2％，則年終應提的預期信用減損損失數額
(工作項目03：期末會計處理程序042) |
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| (1) | $1,960 |
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| (2) | $2,560 |
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| (3) | I don't know |
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| (4) | $1,360 |
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| (5) | $1,930 |
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( ) | 4.某公司每月的 15 日發放上月份的薪資，若期末漏未調整將使
(工作項目03：期末會計處理程序035) |
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| (1) | I don't know |
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| (2) | 資產低估 |
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| (3) | 負債低估 |
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| (4) | 淨值低估 |
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| (5) | 本期淨利低估 |
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( ) | 5.已知期末應收收入有$7,200，已收現收入$46,000 中，尚有四分之三為預收性質，以權責基礎計算，則本期已實現之收入為
(工作項目03：期末會計處理程序038) |
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| (1) | $34,500 |
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| (2) | $18,700 |
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| (3) | $11,500 |
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| (4) | I don't know |
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| (5) | $41,700 |
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( ) | 6.每年年終將無形資產轉列當年的費用稱之為
(工作項目03：期末會計處理程序041) |
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| (1) | I don't know |
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| (2) | 攤提 |
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| (3) | 預期信用減損損失 |
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| (4) | 折舊 |
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| (5) | 折耗 |
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( ) | 7.支付保費時，以費用會計項目入帳，到年終結帳，將未到期部分結轉到預付保險費帳戶，這種記帳方法為
(工作項目03：期末會計處理程序050) |
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| (1) | 虛虛實實 |
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| (2) | 混合制 |
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| (3) | I don't know |
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| (4) | 記虛轉實 |
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| (5) | 記實轉虛 |
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( ) | 8.下列何種調整分錄，會使資產減少而權益也減少
(工作項目03：期末會計處理程序046) |
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| (1) | 應收收益的調整 |
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| (2) | 應付費用的調整 |
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| (3) | 預收收益的調整 |
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| (4) | 折舊的調整 |
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| (5) | I don't know |
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( ) | 9.由賒銷所得的應收帳款，其未能收到的預期信用減損損失應在何時認列
(工作項目03：期末會計處理程序051) |
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| (1) | 發生帳款當年 |
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| (2) | 企業結束清算時 |
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| (3) | 盈餘較多的當年 |
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| (4) | I don't know |
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| (5) | 發生減損當年 |
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( ) | 10.台中商店於 03 年 9 月 15 日預收佣金$60,000，當時以佣金收入帳戶入帳，年終估計已提供勞務程度有 80％，則期末調整應
(工作項目03：期末會計處理程序044) |
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| (1) | 借：預收佣金$12,000，貸：佣金收入$12,000 |
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| (2) | 借：佣金收入$48,000，貸：預收佣金$48,000 |
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| (3) | 借：佣金收入$12,000，貸：預收佣金$12,000 |
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| (4) | I don't know |
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| (5) | 借：預收佣金$48,000，貸：佣金收入$48,000 |
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( ) | 11.期末應收帳款餘額$30,000，而備抵損失－應收帳款借餘$200，若估計損失率為 1%，則應提列預期信用減損損失
(工作項目03：期末會計處理程序048) |
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| (1) | $300 |
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| (2) | $100 |
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| (3) | I don't know |
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| (4) | $700 |
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| (5) | $500 |
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( ) | 12.依稅法規定，呆帳之計提，不得超過應收帳款及應收票據總額的
(工作項目03：期末會計處理程序049) |
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| (1) | 1％ |
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| (2) | 2％ |
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| (3) | 3％ |
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| (4) | 5％ |
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| (5) | I don't know |
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( ) | 13.台中公司年底調整前備抵損失借餘$400，該年底應收帳款餘額$1,180,000，估計損失率為 2％，則調整後備抵損失餘額為
(工作項目03：期末會計處理程序037) |
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| (1) | 貸餘$24,400 |
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| (2) | 貸餘$23,600 |
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| (3) | 借餘$24,400 |
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| (4) | 借餘$23,600 |
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| (5) | I don't know |
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( ) | 14.新華商店於年底結帳後備抵損失－應收帳款貸餘$3,200，又知次年度實際發生預期信用減損損失$2,800，次年底應收帳款餘額$67,000，損失率 2％，則次年底應提預期信用減損損失
(工作項目03：期末會計處理程序043) |
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| (1) | I don't know |
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| (2) | $940 |
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| (3) | $1,740 |
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| (4) | $4,140 |
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| (5) | $4,540 |
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( ) | 15.調整前混合帳戶的情形有
(工作項目03：期末會計處理程序036) |
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| (1) | 淨值與費損的混合 |
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| (2) | I don't know |
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| (3) | 資產與費損的混合 |
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| (4) | 資產與收益的混合 |
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| (5) | 負債與費損的混合 |
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( ) | 16.期初用品盤存$840，本期購入文具用品$1,760，採記實轉虛法處理。期末盤點尚餘文具用品$540，則期末調整分錄應
(工作項目03：期末會計處理程序054) |
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| (1) | 借記用品盤存$540 |
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| (2) | 貸記用品盤存$300 |
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| (3) | I don't know |
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| (4) | 借記文具用品$1,260 |
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| (5) | 借記文具用品$2,060 |
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( ) | 17.已知文具用品帳戶借方餘額為$10,000，已耗用九成，則期末調整
(工作項目03：期末會計處理程序052) |
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| (1) | 借：用品盤存$1,000，貸：文具用品$1,000 |
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| (2) | I don't know |
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| (3) | 借：文具用品$9,000，貸：用品盤存$9,000 |
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| (4) | 借：用品盤存$9,000，貸：文具用品$9,000 |
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| (5) | 借：文具用品$1,000，貸：用品盤存$1,000 |
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( ) | 18.按應收帳款餘額$10,000，提備抵損失 3％，原備抵損失－應收帳款借餘$200，則本期應提預期信用減損損失
(工作項目03：期末會計處理程序039) |
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| (1) | $600 |
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| (2) | I don't know |
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| (3) | $100 |
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| (4) | $300 |
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| (5) | $500 |
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( ) | 19.修正帳面金額之工作是
(工作項目03：期末會計處理程序047) |
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| (1) | 編表 |
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| (2) | 結帳 |
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| (3) | 試算 |
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| (4) | 調整 |
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| (5) | I don't know |
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( ) | 20.不動產、廠房及設備用直線法計算折舊，則每年終調整後之帳面金額
(工作項目03：期末會計處理程序045) |
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| (1) | I don't know |
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| (2) | 逐年遞增 |
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| (3) | 各年相等 |
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| (4) | 不一定 |
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| (5) | 逐年遞減 |
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