|
|
|
考試題目 |
 |
|
( ) | 1.流動負債$100,000，流動比率為 2，今悉流動負債高估$50,000，則正確之流動比率為
(工作項目03：期末會計處理程序198) |
|
| (1) | 5 |
|
| (2) | 4 |
|
| (3) | 3 |
|
| (4) | 2 |
|
| (5) | I don't know |
|
( ) | 2.在結算工作底稿中，備抵損失應填在
(工作項目03：期末會計處理程序195) |
|
| (1) | 資產負債欄貸方 |
|
| (2) | 資產負債欄借方 |
|
| (3) | 損益欄貸方 |
|
| (4) | I don't know |
|
| (5) | 損益欄借方 |
|
( ) | 3.台中公司之流動資產$10,000，流動負債$5,000，存貨$2,000，應收帳款$1,000，則其速動比率為
(工作項目03：期末會計處理程序213) |
|
| (1) | 1.7 |
|
| (2) | I don't know |
|
| (3) | 1.4 |
|
| (4) | 1.5 |
|
| (5) | 1.6 |
|
( ) | 4.台中商店流動比率為 2，速動比率為 1，若以現金預付貨款後，將使
(工作項目03：期末會計處理程序204) |
|
| (1) | 速動比率下降 |
|
| (2) | 兩種比率均下降 |
|
| (3) | 兩種比率均不變 |
|
| (4) | I don't know |
|
| (5) | 流動比率下降 |
|
( ) | 5.下列何者非為主要財務報表
(工作項目03：期末會計處理程序208) |
|
| (1) | 結算工作底稿 |
|
| (2) | I don't know |
|
| (3) | 資產負債表 |
|
| (4) | 綜合損益表 |
|
| (5) | 現金流量表 |
|
( ) | 6.年終結算獲利$30,600，但發現預期信用減損損失高估$50，利息費用$2,000 誤記為佣金支出，期末存貨$4,520 誤記為$4,250，則正確淨利應為
(工作項目03：期末會計處理程序205) |
|
| (1) | $30,920 |
|
| (2) | $33,920 |
|
| (3) | $35,920 |
|
| (4) | $37,920 |
|
| (5) | I don't know |
|
( ) | 7.銷貨收入$308,600，銷貨退回$20,000，銷貨折讓$500，銷貨運費$8,000，銷貨淨額為
(工作項目03：期末會計處理程序202) |
|
| (1) | $304,600 |
|
| (2) | $329,100 |
|
| (3) | I don't know |
|
| (4) | $284,100 |
|
| (5) | $288,100 |
|
( ) | 8.銷貨收入$72,000，銷貨退回$12,000，銷貨運費$5,000，銷貨成本$42,000，則毛利率為
(工作項目03：期末會計處理程序212) |
|
| (1) | 72％ |
|
| (2) | 60％ |
|
| (3) | 30％ |
|
| (4) | I don't know |
|
| (5) | 25％ |
|
( ) | 9.流動比率高表示企業
(工作項目03：期末會計處理程序211) |
|
| (1) | 資本很雄厚 |
|
| (2) | 償債能力強 |
|
| (3) | 財務狀況好 |
|
| (4) | 營業成果好 |
|
| (5) | I don't know |
|
( ) | 10.何種企業的綜合損益表應包括銷貨收入、銷貨成本、營業費用三個主要部分
(工作項目03：期末會計處理程序196) |
|
| (1) | 營造業 |
|
| (2) | 金融業 |
|
| (3) | 服務業 |
|
| (4) | I don't know |
|
| (5) | 買賣業 |
|
( ) | 11.銷貨運費在綜合損益表中應列於
(工作項目03：期末會計處理程序206) |
|
| (1) | 營業外支出 |
|
| (2) | 銷貨成本 |
|
| (3) | 銷貨收入 |
|
| (4) | 營業費用 |
|
| (5) | I don't know |
|
( ) | 12.下列何項不屬於綜合損益表的附表
(工作項目03：期末會計處理程序214) |
|
| (1) | 營業外收支明細表 |
|
| (2) | I don't know |
|
| (3) | 營業費用明細表 |
|
| (4) | 存貨明細表 |
|
| (5) | 銷貨成本明細表 |
|
( ) | 13.為使期末決算工作順利進行所編的表為
(工作項目03：期末會計處理程序200) |
|
| (1) | 綜合損益表 |
|
| (2) | I don't know |
|
| (3) | 資產負債表 |
|
| (4) | 盈餘分配表 |
|
| (5) | 結算工作底稿 |
|
( ) | 14.由流動資產與流動負債之比可瞭解商店的
(工作項目03：期末會計處理程序210) |
|
| (1) | 經營能力 |
|
| (2) | 償債能力 |
|
| (3) | 資本雄厚與否 |
|
| (4) | I don't know |
|
| (5) | 營業成績 |
|
( ) | 15.應收帳款$2,000，經收回$800，此對於資產負債表的影響為
(工作項目03：期末會計處理程序209) |
|
| (1) | 應收帳款減少$800，權益也減少$800 |
|
| (2) | 現金增加$800，權益也增加$800 |
|
| (3) | 總資產、負債及權益均無變動 |
|
| (4) | I don't know |
|
| (5) | 總資產減少，負債和權益不變 |
|
( ) | 16.流動比率為 4，存貨佔流動資產的四分之一，預付費用為$5,000，流動負債為$15,000，則速動資產為
(工作項目03：期末會計處理程序201) |
|
| (1) | I don't know |
|
| (2) | $35,000 |
|
| (3) | $40,000 |
|
| (4) | $55,000 |
|
| (5) | $60,000 |
|
( ) | 17.下列何者為企業的速動資產
(工作項目03：期末會計處理程序203) |
|
| (1) | 用品盤存 |
|
| (2) | 存貨 |
|
| (3) | 應收帳款 |
|
| (4) | I don't know |
|
| (5) | 預付費用 |
|
( ) | 18.速動比率公式為
(工作項目03：期末會計處理程序207) |
|
| (1) | 流動負債除以流動資產 |
|
| (2) | I don't know |
|
| (3) | 流動資產除以流動負債 |
|
| (4) | 速動資產除以流動負債 |
|
| (5) | 速動資產除以速動負債 |
|
( ) | 19.企業短期償債能力之大小可由下列何者加以測定
(工作項目03：期末會計處理程序197) |
|
| (1) | 流動資產與非流動負債 |
|
| (2) | 流動資產與流動負債 |
|
| (3) | 非流動資產與流動負債 |
|
| (4) | 銷貨淨額與銷貨毛利 |
|
| (5) | I don't know |
|
( ) | 20.設流動比率為 1.5，則可提高此比率的交易為
(工作項目03：期末會計處理程序199) |
|
| (1) | 應收票據收現 |
|
| (2) | 賒購商品 |
|
| (3) | 償還非流動負債 |
|
| (4) | 償還流動負債 |
|
| (5) | I don't know |
|
|
|
|
|
|
