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考試題目 |
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( ) | 1.結算工作底稿中，試算表欄借方內列示備抵損失－應收票據$200，調整時提列預期信用減損損失$1,000，則備抵損失－應收票據應填在調整後試算表欄
(工作項目03：期末會計處理程序130) |
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| (1) | I don't know |
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| (2) | 借方$800 |
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| (3) | 借方$1,200 |
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| (4) | 貸方$800 |
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| (5) | 貸方$1,200 |
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( ) | 2.香吉士公司期末備抵損失－應收帳款借方餘額為$3,000，本年底應收帳款餘額為$1,700,000，損失率 1%，期末調整分錄為
(工作項目03：期末會計處理程序116) |
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| (1) | 借記預期信用減損損失$23,000，貸記備扺損失－應收帳款$23,000 |
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| (2) | 借記預期信用減損損失$17,000，貸記備扺損失－應收帳款$17,000 |
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| (3) | 借記預期信用減損損失$20,000，貸記備扺損失－應收帳款$20,000 |
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| (4) | 借記預期信用減損損失$2,000，貸記備扺損失－應收帳款$2,000 |
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| (5) | I don't know |
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( ) | 3.結帳時應結轉下期的會計項目為
(工作項目03：期末會計處理程序132) |
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| (1) | 累計折舊 |
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| (2) | I don't know |
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| (3) | 銷貨成本 |
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| (4) | 處分不動產、廠房及設備利益 |
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| (5) | 預期信用減損損失 |
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( ) | 4.下列何種結帳分錄需借記本期損益
(工作項目03：期末會計處理程序118) |
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| (1) | I don't know |
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| (2) | 應收帳款 |
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| (3) | 租金支出 |
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| (4) | 其他收入 |
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| (5) | 勞務收入 |
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( ) | 5.與銷貨成本計算無關之商品帳戶為
(工作項目03：期末會計處理程序121) |
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| (1) | 存貨 |
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| (2) | I don't know |
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| (3) | 進貨 |
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| (4) | 進貨折讓 |
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| (5) | 運費 |
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( ) | 6.已知進貨退出及折讓$7,360，進貨費用$3,840，銷貨成本$67,040，進貨$104,000，期末存貨$61,520，則期初存貨為
(工作項目03：期末會計處理程序124) |
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| (1) | $32,000 |
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| (2) | $28,800 |
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| (3) | $28,080 |
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| (4) | $28,008 |
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| (5) | I don't know |
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( ) | 7.毛利率 25％，銷貨收入$18,000，銷貨退回$3,000，則銷貨成本為
(工作項目03：期末會計處理程序131) |
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| (1) | $15,000 |
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| (2) | I don't know |
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| (3) | $3,750 |
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| (4) | $5,000 |
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| (5) | $11,250 |
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( ) | 8.娜美公司期末調整前備抵損失－應收帳款借方餘額為$2,500，公司依應收帳款餘額 1%提列減損，期末調整分錄為借記預期信用減損損失$7,000，貸記備扺損失－應收帳款$7,000，請問期末應收帳款餘額為
(工作項目03：期末會計處理程序117) |
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| (1) | $200,000 |
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| (2) | $450,000 |
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| (3) | $700,000 |
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| (4) | $350,000 |
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| (5) | I don't know |
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( ) | 9.結算工作底稿中損益表欄的借方總額大於貸方總額表示
(工作項目03：期末會計處理程序120) |
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| (1) | I don't know |
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| (2) | 銷貨毛利 |
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| (3) | 銷貨毛損 |
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| (4) | 本期淨利 |
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| (5) | 本期淨損 |
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( ) | 10.高雄商店本期購貨全為賒購，銷貨成本$300,000，期初存貨較期末存貨少$30,000，期初應付帳款$40,000，期末應付帳款$50,000，則本期購貨付現額為
(工作項目03：期末會計處理程序122) |
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| (1) | $320,000 |
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| (2) | $340,000 |
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| (3) | I don't know |
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| (4) | $260,000 |
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| (5) | $290,000 |
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( ) | 11.編製結算工作底稿，應先彙列之資料是
(工作項目03：期末會計處理程序133) |
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| (1) | 調整前試算表 |
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| (2) | 結帳分錄 |
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| (3) | 調整分錄 |
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| (4) | I don't know |
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| (5) | 調整後試算表 |
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( ) | 12.已知期初預收利息$3,800，期末預收利息$2,100，當年度綜合損益表內利息收入為$30,000，無應收利息，則當年度收現之利息收入為
(工作項目03：期末會計處理程序127) |
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| (1) | $27,900 |
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| (2) | $28,300 |
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| (3) | $31,700 |
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| (4) | $33,800 |
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| (5) | I don't know |
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( ) | 13.年底結帳時，多計折舊$800，多計佣金收入$100，則年度淨利
(工作項目03：期末會計處理程序134) |
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| (1) | 少計$700 |
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| (2) | 多計$900 |
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| (3) | 少計$900 |
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| (4) | I don't know |
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| (5) | 多計$700 |
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( ) | 14.預收佣金帳戶中，期初餘額$12,000，期末餘額$8,000，綜合損益表中佣金收入為$25,000，則本年度實際收現佣金為
(工作項目03：期末會計處理程序128) |
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| (1) | $17,000 |
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| (2) | $21,000 |
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| (3) | $29,000 |
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| (4) | $33,000 |
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| (5) | I don't know |
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( ) | 15.進貨運費應列為
(工作項目03：期末會計處理程序126) |
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| (1) | 營業外支出 |
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| (2) | 進貨的減項 |
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| (3) | I don't know |
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| (4) | 進貨的加項 |
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| (5) | 營業費用 |
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( ) | 16.索隆公司期末備抵損失－應收帳款借方餘額為$1,500，期末應收帳款餘額為$450,000，依應收帳款餘額 1%提列減損，期末調整分錄為
(工作項目03：期末會計處理程序115) |
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| (1) | 借記預期信用減損損失$3,000，貸記備扺損失－應收帳款$3,000 |
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| (2) | 借記預期信用減損損失$4,500，貸記備扺損失－應收帳款$4,500 |
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| (3) | 借記預期信用減損損失$7,500，貸記備扺損失－應收帳款$7,500 |
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| (4) | 借記預期信用減損損失$6,000，貸記備扺損失－應收帳款$6,000 |
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| (5) | I don't know |
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( ) | 17.結算工作底稿之試算表欄預付租金是$5,400，在調整欄顯示已耗用$3,600，則在資產負債表欄之預付租金為
(工作項目03：期末會計處理程序123) |
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| (1) | 貸餘$3,600 |
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| (2) | I don't know |
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| (3) | 借餘$1,800 |
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| (4) | 貸餘$1,800 |
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| (5) | 借餘$3,600 |
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( ) | 18.魯夫商店本期購貨全部為賒購，本期銷貨成本$400,000，期初存貨比期末存貨少$25,000，期初應付帳款$36,000，期末應付帳款$65,000，則本期應付帳款付現數額
(工作項目03：期末會計處理程序119) |
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| (1) | $454,000 |
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| (2) | $465,000 |
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| (3) | I don't know |
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| (4) | $396,000 |
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| (5) | $404,000 |
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( ) | 19.如果在結算工作底稿上遺漏未將本期淨利轉列資產負債欄，則該欄的金額將會
(工作項目03：期末會計處理程序125) |
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| (1) | I don't know |
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| (2) | 借方大於貸方 |
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| (3) | 借方小於貸方 |
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| (4) | 借貸維持平衡 |
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| (5) | 不受影響 |
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( ) | 20.下列何者不是結算工作底稿的功用
(工作項目03：期末會計處理程序129) |
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| (1) | I don't know |
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| (2) | 便於作調整及結帳分錄 |
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| (3) | 提早明瞭企業之營業成果及財務狀況 |
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| (4) | 便於編製決算表 |
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| (5) | 檢查過帳有無錯誤 |
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