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考試題目 |
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( ) | 1.結算工作底稿中，試算表欄預付利息$9,500，調整欄內貸方列示預付利息為$4,000，則資產負債表欄內之預付利息為
(工作項目03：期末會計處理程序157) |
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| (1) | 貸方$4,000 |
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| (2) | 借方$5,500 |
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| (3) | 借方$4,000 |
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| (4) | I don't know |
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| (5) | 貸方$5,500 |
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( ) | 2.平時即設有存貨明細帳，隨時可由明細帳記錄得知存貨結存數的盤存方法為
(工作項目03：期末會計處理程序160) |
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| (1) | I don't know |
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| (2) | 永續盤存制 |
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| (3) | 實地盤存制 |
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| (4) | 定期盤存制 |
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| (5) | 混合制 |
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( ) | 3.結帳後存貨帳戶的餘額為
(工作項目03：期末會計處理程序161) |
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| (1) | 銷貨成本 |
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| (2) | 銷貨毛利 |
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| (3) | 期初存貨 |
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| (4) | 期末存貨 |
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| (5) | I don't know |
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( ) | 4.實帳戶期末餘額結轉時，應在各該帳戶的摘要欄書寫
(工作項目03：期末會計處理程序155) |
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| (1) | 結轉下期 |
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| (2) | 上期結轉 |
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| (3) | 結轉上期 |
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| (4) | 結轉本期損益 |
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| (5) | I don't know |
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( ) | 5.本期期初曾做過預付保險費之迴轉分錄，本期未再作任何保險相關分錄，則期末調整前預付保險費會計項目
(工作項目03：期末會計處理程序170) |
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| (1) | 不一定有餘額 |
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| (2) | I don't know |
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| (3) | 有借餘 |
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| (4) | 有貸餘 |
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| (5) | 沒有餘額 |
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( ) | 6.結算工作底稿為
(工作項目03：期末會計處理程序173) |
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| (1) | I don't know |
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| (2) | 試算前的草稿 |
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| (3) | 主要報表 |
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| (4) | 結算前的草稿 |
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| (5) | 備忘紀錄 |
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( ) | 7.下列敘述何者錯誤
(工作項目03：期末會計處理程序162) |
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| (1) | I don't know |
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| (2) | 結帳後所有虛帳戶應沒有餘額 |
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| (3) | 實帳戶之結帳可免作結帳分錄 |
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| (4) | 未編製工作底稿期末無法結帳 |
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| (5) | 虛帳戶的結算可根據工作底稿的損益表欄來作 |
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( ) | 8.銷貨成本$300,000，期初存貨$140,000，期末存貨為銷貨成本的四分之一，則本期進貨為
(工作項目03：期末會計處理程序167) |
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| (1) | I don't know |
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| (2) | $160,000 |
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| (3) | $235,000 |
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| (4) | $260,000 |
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| (5) | $300,000 |
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( ) | 9.結帳時下列何者應貸記本期損益帳戶
(工作項目03：期末會計處理程序156) |
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| (1) | I don't know |
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| (2) | 應收利息 |
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| (3) | 備抵損失 |
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| (4) | 佣金收入 |
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| (5) | 折舊費用 |
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( ) | 10.調整後結帳前發現折舊少提之錯誤，應借記
(工作項目03：期末會計處理程序171) |
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| (1) | 累計折舊 |
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| (2) | 前期損益 |
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| (3) | 業主往來 |
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| (4) | I don't know |
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| (5) | 折舊 |
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( ) | 11.期初存貨$3,800，進貨運費$1,000，期末存貨$5,300，銷貨成本$13,500，則本期進貨
(工作項目03：期末會計處理程序164) |
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| (1) | I don't know |
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| (2) | $13,000 |
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| (3) | $14,000 |
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| (4) | $15,000 |
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| (5) | $17,000 |
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( ) | 12.結帳後，銷貨成本帳戶
(工作項目03：期末會計處理程序168) |
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| (1) | 沒有餘額 |
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| (2) | 不一定有餘額 |
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| (3) | I don't know |
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| (4) | 有借餘 |
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| (5) | 有貸餘 |
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( ) | 13.台中商店本期銷貨全為賒銷，本期銷貨淨額$660,000，期初應收帳款$100,000，期初預收貨款$30,000，期末應收帳款$50,000，期末無預收貨款，則本期有關銷貨之收現額為
(工作項目03：期末會計處理程序174) |
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| (1) | $480,000 |
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| (2) | I don't know |
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| (3) | $680,000 |
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| (4) | $620,000 |
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| (5) | $520,000 |
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( ) | 14.虛帳戶結帳前
(工作項目03：期末會計處理程序172) |
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| (1) | 沒有餘額 |
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| (2) | 不一定有餘額 |
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| (3) | I don't know |
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| (4) | 均有借餘 |
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| (5) | 均有貸餘 |
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( ) | 15.期末時，借記本期損益，貸記保險費是
(工作項目03：期末會計處理程序159) |
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| (1) | I don't know |
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| (2) | 開業分錄 |
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| (3) | 開帳分錄 |
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| (4) | 調整分錄 |
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| (5) | 結帳分錄 |
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( ) | 16.本年的期末存貨結轉至次年度帳上時叫做
(工作項目03：期末會計處理程序166) |
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| (1) | 期末存貨 |
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| (2) | 進貨 |
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| (3) | 銷貨成本 |
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| (4) | I don't know |
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| (5) | 期初存貨 |
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( ) | 17.台中公司有關資料如下：銷貨淨額$180,000，進貨運費$4,500，進貨折讓$2,500，期末存貨$14,000，設銷貨毛利為銷貨淨額的 40％，則可供銷售商品成本為
(工作項目03：期末會計處理程序158) |
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| (1) | $122,000 |
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| (2) | I don't know |
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| (3) | $84,000 |
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| (4) | $96,000 |
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| (5) | $120,000 |
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( ) | 18.台中商店期初存貨$20,000，本期進貨$186,000，進貨退出$3,000，進貨運費$6,000，銷貨$255,000，銷貨退回$4,000，銷貨運費$7,000，期末存貨$56,000，則銷貨毛利為
(工作項目03：期末會計處理程序165) |
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| (1) | $83,000 |
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| (2) | $90,000 |
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| (3) | $98,000 |
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| (4) | I don't know |
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| (5) | $76,000 |
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( ) | 19.結帳後，文具用品帳戶
(工作項目03：期末會計處理程序169) |
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| (1) | 有貸餘 |
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| (2) | 沒有餘額 |
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| (3) | 不一定有餘額 |
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| (4) | I don't know |
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| (5) | 有借餘 |
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( ) | 20.結算工作底稿中，調整前試算表欄的預付廣告費為$12,500 及廣告費$2,000，調整分錄欄貸方列預付廣告費$7,000，在損益表欄之廣告費應為
(工作項目03：期末會計處理程序163) |
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| (1) | 借方$9,000 |
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| (2) | 借方$5,000 |
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| (3) | 借方$7,000 |
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| (4) | 貸方$7,000 |
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| (5) | I don't know |
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