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( ) | 1.在結算工作底稿中，累計折耗應填在
(工作項目03：期末會計處理程序234) |
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| (1) | 損益表欄貸方 |
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| (2) | 資產負債表欄借方 |
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| (3) | 資產負債表欄貸方 |
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| (4) | I don't know |
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| (5) | 損益表欄借方 |
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( ) | 2.以起運點交貨為條件，賒購商品一批，商品尚在運輸途中，進貨尚未入帳，期末存貨亦未列入，對當年度綜合損益表有何影響
(工作項目03：期末會計處理程序222) |
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| (1) | 淨利高估 |
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| (2) | 淨利低估 |
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| (3) | 銷貨成本高估 |
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| (4) | 無影響 |
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| (5) | I don't know |
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( ) | 3.銷貨毛利多，營業利益少表示
(工作項目03：期末會計處理程序219) |
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| (1) | 營業外支出太大 |
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| (2) | I don't know |
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| (3) | 銷貨成本太大 |
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| (4) | 財務收入太少 |
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| (5) | 營業費用太大 |
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( ) | 4.資產負債表與綜合損益表之連鎖關係在於
(工作項目03：期末會計處理程序218) |
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| (1) | 業主往來 |
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| (2) | 銷貨成本 |
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| (3) | 業主資本 |
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| (4) | I don't know |
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| (5) | 本期損益 |
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( ) | 5.若流動資產大於流動負債，則以現金償還應付帳款會造成下列何種影響
(工作項目03：期末會計處理程序225) |
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| (1) | 流動比率減少 |
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| (2) | 營運資金增加 |
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| (3) | 流動比率增加 |
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| (4) | I don't know |
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| (5) | 營運資金減少 |
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( ) | 6.若銷貨毛利率（銷貨毛利÷銷貨淨額）為 25%，則銷貨成本毛利率(銷貨毛利÷銷貨成本)為
(工作項目03：期末會計處理程序223) |
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| (1) | 33% |
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| (2) | 80% |
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| (3) | I don't know |
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| (4) | 20% |
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| (5) | 75% |
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( ) | 7.台中公司速動資產$15,000，流動負債$15,000，今有一筆交易使存貨及應付帳款各增加$5,000，則其速動比率為
(工作項目03：期末會計處理程序221) |
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| (1) | 1.33 |
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| (2) | 1 |
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| (3) | 0.8 |
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| (4) | 0.75 |
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| (5) | I don't know |
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( ) | 8.下列算式何者為非
(工作項目03：期末會計處理程序227) |
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| (1) | 銷貨淨額－營業費用＝銷貨毛利 |
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| (2) | 銷貨淨額－銷貨成本＝營業利益＋營業費用 |
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| (3) | I don't know |
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| (4) | 銷貨淨額－銷貨成本＝銷貨毛利 |
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| (5) | 銷貨毛利－營業費用＝營業利益 |
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( ) | 9.台中公司今年之銷貨淨額$1,800,000，進貨運費$45,000，進貨折讓$25,000，期末存貨$120,000，若銷貨毛利率為 40%，則可供銷售商品金額為
(工作項目03：期末會計處理程序224) |
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| (1) | $1,220,000 |
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| (2) | I don't know |
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| (3) | $840,000 |
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| (4) | $960,000 |
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| (5) | $1,200,000 |
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( ) | 10.台中公司之流動資產$64,350，流動負債$49,500，今有一張應付票據$36,000 到期兌付，則其流動比率為
(工作項目03：期末會計處理程序230) |
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| (1) | I don't know |
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| (2) | 4.8 |
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| (3) | 2.1 |
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| (4) | 1.3 |
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| (5) | 1.2 |
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( ) | 11.在計算毛利率時，以何者金額作為 100%
(工作項目03：期末會計處理程序232) |
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| (1) | 本期淨利 |
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| (2) | I don't know |
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| (3) | 銷貨收入總額 |
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| (4) | 銷貨收入淨額 |
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| (5) | 銷貨毛利 |
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( ) | 12.銷貨淨額$100,000，銷貨毛利$20,000，則成本率為
(工作項目03：期末會計處理程序216) |
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| (1) | 80％ |
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| (2) | I don't know |
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| (3) | 20％ |
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| (4) | 25％ |
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| (5) | 75％ |
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( ) | 13.銷貨毛利率降低的可能原因
(工作項目03：期末會計處理程序231) |
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| (1) | 高估銷貨 |
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| (2) | I don't know |
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| (3) | 漏記進貨 |
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| (4) | 漏記銷貨 |
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| (5) | 所購商品誤記為銷管費用 |
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( ) | 14.銷貨運費誤記為進貨運費，將使綜合損益表上
(工作項目03：期末會計處理程序217) |
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| (1) | 銷貨毛利多計 |
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| (2) | 銷貨毛利不變 |
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| (3) | I don't know |
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| (4) | 營業費用多計 |
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| (5) | 銷貨毛利少計 |
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( ) | 15.甲公司之流動比率為 3，存貨占流動資產之 25%，預付費用為$50,000，流動負債$200,000，則速動資產為
(工作項目03：期末會計處理程序233) |
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| (1) | $300,000 |
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| (2) | $400,000 |
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| (3) | $500,000 |
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| (4) | I don't know |
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| (5) | $200,000 |
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( ) | 16.營業利益小而本期淨利大，則必由於
(工作項目03：期末會計處理程序220) |
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| (1) | I don't know |
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| (2) | 營業外收入大 |
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| (3) | 營業外收入少 |
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| (4) | 營業費用少 |
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| (5) | 營業外支出少 |
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( ) | 17.銷貨淨額$120,000，銷貨成本$84,000，則毛利率為
(工作項目03：期末會計處理程序215) |
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| (1) | 30％ |
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| (2) | 70％ |
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| (3) | 84％ |
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| (4) | I don't know |
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| (5) | 12％ |
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( ) | 18.表達企業經營成果之報表為
(工作項目03：期末會計處理程序228) |
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| (1) | 資產負債表 |
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| (2) | 綜合損益表 |
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| (3) | 權益變動表 |
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| (4) | 現金流量表 |
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| (5) | I don't know |
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( ) | 19.企業主要財務報表中下列何者屬於靜態報表
(工作項目03：期末會計處理程序226) |
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| (1) | 現金流量表 |
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| (2) | I don't know |
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| (3) | 資產負債表 |
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| (4) | 綜合損益表 |
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| (5) | 權益變動表 |
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( ) | 20.下列何者是不影響權益的項目
(工作項目03：期末會計處理程序229) |
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| (1) | 淨損 |
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| (2) | 現收存入保證金 |
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| (3) | I don't know |
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| (4) | 業主投資 |
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| (5) | 分配給業主 |
