第五章CHAPTER 5

推銷營運和多重收益表推銷營運和多重收益表MERCHANDISING OPERATIONS AND THE MULTIPMERCHANDISING OPERATIONS AND THE MULTIP

LE-STEP INCOME STATEMENTLE-STEP INCOME STATEMENT

下列關於一個定期存貨制度的陳述中的哪個是真實的？下列關於一個定期存貨制度的陳述中的哪個是真實的？Which of the following statements about a Which of the following statements about a periodicperiodic inventory system is inventory system is truetrue??

a.a. 銷貨成本只在會計期末被確定。銷貨成本只在會計期末被確定。 Cost of goods sold is determined only at the end of the accounting period.Cost of goods sold is determined only at the end of the accounting period.

d.d. 增加使用電腦系統，增加了使用的定期制度。增加使用電腦系統，增加了使用的定期制度。 The increased use of computerized systems has increased the use of the periThe increased use of computerized systems has increased the use of the periodic system.odic system.

c.c. 與永久的系統相比較，定期系統提供更好的對存貨清單的控制。與永久的系統相比較，定期系統提供更好的對存貨清單的控制。 The periodic system provides better control over inventories than a perpetual The periodic system provides better control over inventories than a perpetual system.system.

b.b. 每存貨清單購買和銷售的費用的詳細記錄被連續保持。每存貨清單購買和銷售的費用的詳細記錄被連續保持。

Detailed records of the cost of each inventory purchase and sale are maintaiDetailed records of the cost of each inventory purchase and sale are maintained continuously.ned continuously.

下列項目中的哪個不在一個永久的系統下在商品存下列項目中的哪個不在一個永久的系統下在商品存貨清單賬內導致一次調整？貨清單賬內導致一次調整？

Which of the following items does Which of the following items does notnot result in an adjustment in the merchandis result in an adjustment in the merchandise inventory account under a e inventory account under a perpetual perpetual system?system?

a.a. 商品的購買。商品的購買。A purchase of merchandise.A purchase of merchandise.

d.d. 為貨物運費的支付從一位供應者那裡收到。為貨物運費的支付從一位供應者那裡收到。Payment of freight costs for goods received from a supplier.Payment of freight costs for goods received from a supplier.

c.c. 裝運給一個用戶的為貨物運費的支付。裝運給一個用戶的為貨物運費的支付。

Payment of freight costs for goods shipped to a customer.Payment of freight costs for goods shipped to a customer.

b.b. 供應者的商品存貨清單的返回。供應者的商品存貨清單的返回。

A return of merchandise inventory to the supplier.A return of merchandise inventory to the supplier.

在在 33 月月 22 日有日有 $1,200$1,200 美元的購買，條件美元的購買，條件 2/102/10 ，， nn/30/30 ， ， $200$200 美元的回收在美元的回收在 33 月月 55 日被准許。多少日被准許。多少款項應該在款項應該在 33 月月 1212 日被支付？日被支付？A purchase of $1,200 is made on March 2, terms 2/10, n/30, on which a return A purchase of $1,200 is made on March 2, terms 2/10, n/30, on which a return

of $200 is granted on March 5. What amount should be paid on March 12?of $200 is granted on March 5. What amount should be paid on March 12?

a.a. $1,176$1,176

d.d. $ 980$ 980

c.c. $1,000$1,000

b.b. $1,200$1,200

$1,200-$200= $1,000- $20 ($1,000 x .02) = $ 980$1,200-$200= $1,000- $20 ($1,000 x .02) = $ 980

如果開始存貨清單是如果開始存貨清單是 $60,000$60,000 美元，費用的貨物購美元，費用的貨物購買在買在 $380,000$380,000 美元，並且結束存貨清單在美元，並且結束存貨清單在 $50,00$50,000 0 美元，費用是多少好在那些定期系統下出售？美元，費用是多少好在那些定期系統下出售？If beginning inventory is $60,000, cost of goods purchased is $380,000, and enIf beginning inventory is $60,000, cost of goods purchased is $380,000, and ending inventory is $50,000, what is cost of good sold under the periodic system?ding inventory is $50,000, what is cost of good sold under the periodic system?

a.a. $390,000$390,000

d.d. $420,000$420,000

c.c. $330,000$330,000

b.b. $370,000$370,000

$60,000 +$380,000- $50,000= $390,000$60,000 +$380,000- $50,000= $390,000

如果銷售收入是如果銷售收入是 $400,000$400,000 美元，銷貨成本是美元，銷貨成本是 $310,000$310,000 美美元，並且業務開支是元，並且業務開支是 $60,000$60,000 美元，總利潤是多少？美元，總利潤是多少？If sales revenues are $400,000, cost of goods sold is $310,000, and the operatiIf sales revenues are $400,000, cost of goods sold is $310,000, and the operating expenses are $60,000, what is the gross profit?ng expenses are $60,000, what is the gross profit?

a.a. $ 30,000$ 30,000

d.d. $400,000$400,000

c.c. $340,000$340,000

b.b. $ 90,000$ 90,000

$ 400,000-$ 310,000 = $90,000$ 400,000-$ 310,000 = $90,000

如下內容中的哪些將影響毛利率如下內容中的哪些將影響毛利率 (( 承擔銷售是恆定的承擔銷售是恆定的 )?)?Which of the following would affect the gross profit rate (assuming sales are constant)?Which of the following would affect the gross profit rate (assuming sales are constant)?

a.a. 廣告費的增加。廣告費的增加。 An increase in advertising expense.An increase in advertising expense.

d.d. 在保險費方面的減少。在保險費方面的減少。 A decrease in insurance expense.A decrease in insurance expense.

c.c. 銷貨成本的增加。銷貨成本的增加。

An increase in cost of goods sold.An increase in cost of goods sold.

b.b. 在折舊費方面的減少。在折舊費方面的減少。 A decrease in depreciation expense.A decrease in depreciation expense.

如下內容中的哪些將不影響毛利率？如下內容中的哪些將不影響毛利率？Which of the following would Which of the following would NOTNOT affect the gross profit rate? affect the gross profit rate?

a.a. 加熱商店的費用的增加。加熱商店的費用的增加。 An increase in the cost of heating the store.An increase in the cost of heating the store.

d.d. 存貨清單東西的價格的增加。存貨清單東西的價格的增加。 An increase in the price of inventory items.An increase in the price of inventory items.

c.c. 使用〝折扣定價〞來增加出售商品。使用〝折扣定價〞來增加出售商品。 An increase in the use of “discount pricing” to sell merchandise.An increase in the use of “discount pricing” to sell merchandise.

b.b. 奢侈品的銷售的增加。 奢侈品的銷售的增加。 An increase in the sale of luxury itemsAn increase in the sale of luxury items..

第六章CHAPTER 6

報告和分析存貨清單報告和分析存貨清單REPORTING AND ANALYZING INVENTORYREPORTING AND ANALYZING INVENTORY

哪種存貨清單成本流動方法在上漲的價格的一段時哪種存貨清單成本流動方法在上漲的價格的一段時期產生期產生最高最高的淨收入？的淨收入？

Which inventory cost flow method produces the Which inventory cost flow method produces the highesthighest net income in a period of rising prices? net income in a period of rising prices?

a.a.加重平均費用加重平均費用Weighted average costWeighted average cost

b.b.後進先出後進先出LifoLifo

c.c.先進先出先進先出FifoFifo

d.d.具體的鑑定。具體的鑑定。Specific Identification.Specific Identification.

哪種存貨清單成本流動方法在上漲的價格的一段時哪種存貨清單成本流動方法在上漲的價格的一段時期產生期產生最低最低的所得稅？的所得稅？

Which inventory cost flow method produces the Which inventory cost flow method produces the lowestlowest income taxes in a period of rising prices? income taxes in a period of rising prices?

a.a.加重平均費用加重平均費用Weighted average costWeighted average cost

b.b.後進先出後進先出LifoLifo

c.c.先進先出先進先出FifoFifo

d.d.具體的鑑定。具體的鑑定。Specific Identification.Specific Identification.

使用上述數據，以為在使用上述數據，以為在 1212 月月 3131 日在手頭上有日在手頭上有 9,09,00000 件，在先進先出下結束存貨清單的費用是多少？件，在先進先出下結束存貨清單的費用是多少？

Using the above data, assume there are 9,000 units on hand at Dec. 31, what is the cost Using the above data, assume there are 9,000 units on hand at Dec. 31, what is the cost of ending inventory under FIFO?of ending inventory under FIFO?

5,000 Units @ $13 = $ 65,0005,000 Units @ $13 = $ 65,000

4,000 Units @$12 = 4,000 Units @$12 = $ 48,000$ 48,000

TOTAL $113,000TOTAL $113,000

使用上述數據，以為在使用上述數據，以為在 1212 月月 3131 日在手頭上有日在手頭上有 9,09,00000 件，在後進先出下結束存貨清單的費用是多少？件，在後進先出下結束存貨清單的費用是多少？

Using the above data, assume there are 9,000 units on hand at Dec. 31, what is the cost Using the above data, assume there are 9,000 units on hand at Dec. 31, what is the cost of ending inventory under LIFO?of ending inventory under LIFO?

8,000 Units @ $11 = $ 88,0008,000 Units @ $11 = $ 88,000

1,000 Units @$12 = 1,000 Units @$12 = $ 12,000$ 12,000

TOTAL $100,000TOTAL $100,000

使用上述數據，以為在使用上述數據，以為在 1212 月月 3131 日在手頭上有日在手頭上有 9,09,00000 件，以加重平均費用結束存貨清單的費用是多件，以加重平均費用結束存貨清單的費用是多

少？少？Using the above data, assume there are 9,000 units on hand at Dec. 31, what is the cost Using the above data, assume there are 9,000 units on hand at Dec. 31, what is the cost

of ending inventory under Weighted-average costs?of ending inventory under Weighted-average costs?

309,000/26,000 = $11.88309,000/26,000 = $11.88

9,000 units X $11.88 = $106.929,000 units X $11.88 = $106.92

= = 88,00088,000=156,000=156,000= 65,000= 65,000309,000309,00026,00026,000

第七章CHAPTER 7

內部控制和現金內部控制和現金INTERNAL CONTROL AND CASHINTERNAL CONTROL AND CASH

職能分工的意義？ Segregation of duties means?

a. 員工職務輪調並且被迫休假。 Rotating employee duties and requiring vacations.

b. 審查，比較和核對兩種資料來源。Reviewing, comparing and reconciling information from two sources.

c. 對有關的活動的責任應該被分發給不同的個人。

The responsibility for related activities should be assigned to different individuals.

d. 來自員工間彼此的隔閡。 Physical separation of employees from each other.

如下內容中的哪些不是內部的對現金收入的控制？Which of the following is not an internal control over cash receipts?

a.店鋪保險櫃中的現金和銀行金庫。 Store cash in safes and bank vaults.

b.監督人每天算現金收入。Supervisors count cash receipts daily.

c.處理現金的債券人員。Bond personnel who handle cash.

d.在同一人收到的現金時第一個記錄它。Having the same person who receives the cash to be the one that records i

t.

如下內容中的哪些不是內部的對現金支出的控制？ Which of the following is not an internal control over cash disbursements?

a. 郵票發票付錢。Stamp invoices paid.

b. 使用編號檢查並且解釋順序。Use prenumbered checks and account for the sequence.

c. 使用現金登記。Use cash registers.

d. 有多人可提供在支票上簽字，使他們能夠及時郵寄。

Have multiple people available to sign checks so they can be mailed promptly.

如下內容中的哪一個不是一項現金預如下內容中的哪一個不是一項現金預算的部分之一？ 算的部分之一？ Which one of the following is not one of the sections Which one of the following is not one of the sections of a cash budget?of a cash budget?

a.來自營運部分的現金。Cash from operations section.

b.b.現金支出部分。現金支出部分。Cash disbursements section.

c.c.現金收入部分。現金收入部分。Cash receipts section.

d.d.投資部分。投資部分。Financing section.

第八章CHAPTER 8

報告和分析應收帳款報告和分析應收帳款REPORTING AND ANALYZING RECEIVABLESREPORTING AND ANALYZING RECEIVABLES

應收帳款包括Accounts receivable include

a. 應收帳款的利息Interest receivable.

b. 員工的股票Advances to employees.

c. 多數顧客賒帳於購買的物品和服務Amounts customers owe from purchasing goods and/or services.

d. 應收所得稅Income taxes receivable.

備抵呆帳的意義 ?The Allowance for Doubtful Accounts represents?

a. 現金作廢以彌補預期的信貸損失。Cash set aside to make up for anticipated credit losses.

b. 在上升期間，無法收回的總帳。The total uncollectible accounts that arose during the period.

c. 無法收回的總帳附加估計下一期的損失。The total uncollectible accounts for the period plus estimated losses for the

next period.

d. 為應收帳款評價科目，在資產負債表中，列為應收帳款減項。

A contra-asset account designed to reduce accounts receivable to net realizable value.

已沖銷備抵呆帳收回The collection of a previously written off account receivable

a.呆帳費用在減少期間的結果。Results in bad debt expense being reduced for the period.

b.將影響損益表和資產負債表。Will impact both the income statement and balance sheet.

c.需要取消原先被沖銷的科目。Requires reversal of the entry originally made to record the wri

te off.

d.呆帳費用在增加期間的結果。Results in bad debt expense being increased during the period.

在 07 年 1 月 1日迪娜公司收到奧斯卡公司面額 $10000 ，年息 9％，四個月一期的票據，請計算當票據到期時，迪娜公司可收到多少現金？On 1/1/07, Oscar Co. gave a $10,000, four month, 9% note payable to Dina Inc. At the maturity date, how much will Dina Inc. collect from Oscar Co.?

a. $10,000.b. $10,900.c. $10,225.d. $10,300.

$10,000 x .09 x 120/360

當製造商拒付應收票據時，收款人應該怎麼作？When a note receivable is dishonored by the maker, the payee should?

a.記錄損失。Record a loss.

b.對製造商建立應收帳款。Establish an account receivable from the maker.

c.增加應收票據之拒付額度。Increase the Notes Receivable-Dishonored account.

d.記錄呆帳。Record bad debt expense.

馬德琳公司的應收賬款餘額為 $400,000 ，平衡的備抵呆賬是 $48,000 ，沖銷前無法收回的帳戶有 $60,000 ，沖銷後可兌現淨值的應收賬款為多少？Madeline Company’s Accounts Receivable balance was $400,000 and the balance in the Allowance for Doubtful Accounts was $48,000 before writing off an uncollectible account of $60,000. What was the net realizable value of accounts receivable after the write-off?

a. $352,000.b. $400,000.c. $292,000.d. $340,000.

第九章 CHAPTER 9

報告和分析長期資產報告和分析長期資產REPORTING AND ANALYZING LONG-LIVED ASSETSREPORTING AND ANALYZING LONG-LIVED ASSETS

下列哪項是正確歸類為工廠資產( 物業、廠房和設備 ) ？Which of the following is/are properly classified as plant assets (property, plant, and equipment)?I.存貨 (Inventory)II.機器 (Machinery)III.辦公用品 (Office supplies)

a. I and II only.b. II and III only.c. II only.d. III only.

房地產費用購買建築物的待遇的財務報表作為？Real estate fees incurred to purchase a building are treated on the financial statements as an?

a. 承擔的在時期的花費。Expense in the period incurred.

b. 在時期費用的花費被支付。Expense in the period the fees are paid.

c. 特別的花費，報告稅款的淨價。Extraordinary expense, reported net of tax.

d. 資產。Asset.

折舊的必要步驟是？Depreciation is a process of?a.評估。

Valuation.

b.花費分發。Cost allocation.

c. 現金累積。Cash accumulation.

d.評價。Appraisal.

該公司創紀錄的主要原因是折舊費用？The main reason companies record depreciation expense is?a. 用於納稅。

For tax purposes.

b. 設立一個基金來替代折舊的資產。 To establish a fund for replacing depreciable assets.

c. 有系統地分配資產的費用超過其使用壽命。To systematically allocate the asset’s cost over its useful life.

d. 作為一個“盈餘管理”技術。As an “earnings management” technique.

對還是錯？ True or False?

雙餘額遞減法的結果通常反映在最迅速減少的資產帳面價值。The double-declining balance method of deprecation usually results in the least rapid decrease in an asset’s book value.

錯誤FALSE

如下內容中的哪些沒被認定為無形的資產？ Which of the following is not considered an intangible asset?

a. 特許權Franchise.

b. 天然氣Natural gas.

c. 專利Patent.

d. 善意Goodwill.

無形資產是指？Intangible assets?a. 實際內容。

Have physical substance.

b. 沒有真正的經濟價值。Have no real economic value.

c. 經常能被買賣。Can often be bought and sold.

d. 沒有支出（通過攤銷）超過其使用壽命。Are not expensed (through amortization) over their useful lif

e.

第十章CHAPTER 10

報告和分析責任報告和分析責任REPORTING AND ANALYZING LIABILITIESREPORTING AND ANALYZING LIABILITIES

期限分類的責任目前是一年或一年的營業週期，屬於下列哪個？The time period for classifying a liability as current is one year or the operating cycle, whichever is?a. 可能。

Probable.

b.短。Shorter.

c. 可能的。Possible.

d.長時間。Longer.

在 2007 年 7月 1日，馬德琳股份有限公司從葛瑞米銀行借 $70,000 美元期限為6個月， 9%的應付票據。在 2007 年 12月 31 日時候，多少金額將由馬德琳股份有限公司支付給銀行？On July 1, 2007, Madeline, Inc. borrowed $70,000 from Gramy Bank via a 6-month, 9% note payable. At December 31, 2007, what amount of cash will Madeline, Inc. pay the bank?a. $70,000.b. $66,850.c. $76,300.d. $73,150.

從員工工資那裡扣除的總額支票給 FICA(聯邦保險捐助條例 ) 的稅款和聯邦收入扣繳捐稅應該被那些雇主報告作為？ Amounts withheld from employee paychecks for FICA taxes and federal income taxes withheld should be reported by the employer as?　預付費用　　 流動負債 　　　遞延收入Prepaid expenses Current liabilities Deferred Revenues

a. Yes Yes Nob. No Yes Noc. No No Yesd. Yes No No

借給溫蒂有限公司 $10,000 現金 2007 年 7月 1日，由中央銀行簽署了一項為期一年的簽約，支付 10%的說明。溫蒂公司的財務報表在 2007 年 12 月 31 日，應該反映？Windy Co. borrowed $10,000 cash on July 1, 2007, from Main Bank by signing a one-year, 10% note payable. Windy Co.’s financial statements at December 31, 2007, should reflect?a. $1,000 美元的利息費用。

$1,000 interest expense.b. $11,000 美元的應付票據。

$11,000 note payable.c. $500 美元的應付利息。

$500 interest payable.d. $1,000 美元的利息收入。

$1,000 interest revenue.

如果債券以較高價格出售，市場利率必須？ If bonds sell at a premium, the market rate of interest must be?a.等於說利息。

Equal to the stated interest rate.

b.大於規定利率。Greater than the stated interest rate.

c.少於規定的利息。Less than the stated interest rate.

d.無法確定提供的資料。Cannot be determined from the information given.

錯誤False

如果債券以較高價格出售，利息費用將多於兌現利息已付的。 If bonds sell at a premium, interest expense will be more than cash interest paid.

如果債券以較高價格出售，攤還將減少利息費用，掙它少於兌現利息已付。If bonds sell at a premium, amortization will decrease interest expense, making it less than cash interest paid.

這個詞用於債券，有具體的資產作為擔保承諾是只下列哪個？The term used for bonds that have specific assets pledged as collateral is?a.可贖回債券。

Callable bonds.b.可兌現債券。

Convertible bonds.c.抵押債券。

Secured bonds.d.折扣債券。

Discount bonds.

總金額的利息由公司在其債券應付等於？The amount of interest paid by a firm on its bonds payable is equal to?

a. 帳面價值的債券倍的市場利率計算利息。The carrying value of the bonds times the market rate of interes

t.

b. 帳面價值的債券倍，說明利率計算利息。The carrying value of the bonds times the stated rate of interest.

c. 票面價值的債券倍的市場利率計算利息。The face value of the bonds times the market rate of interest.

d. 票面價值的債券倍，說明利率計算利息。The face value of the bonds times the stated rate of interest.

第十一章CHAPTER 11

報告和分析股東權益報告和分析股東權益 REPORTING AND ANALYZING STOCKHOLDERS’ EQUITYREPORTING AND ANALYZING STOCKHOLDERS’ EQUITY

如下內容中的哪個代表一家股票公司能發行如下內容中的哪個代表一家股票公司能發行的最大的股票的數量？的最大的股票的數量？   Which of the following represents the maximum number of shares a corporWhich of the following represents the maximum number of shares a corporation can issue?ation can issue?

a.a.未償付的股票未償付的股票Outstanding sharesOutstanding shares

b.b.發行股票發行股票Issued sharesIssued shares

c.c.批准股票批准股票Authorized SharesAuthorized Shares

d.d.財政廳股票財政廳股票Treasury SharesTreasury Shares

在股東權益部分裡，從庫存股票被扣除的費用︰在股東權益部分裡，從庫存股票被扣除的費用︰In the stockholders’ equity section, the cost of treasury stock is deducted from:In the stockholders’ equity section, the cost of treasury stock is deducted from:

a.a.繳入資本總額和留存收益繳入資本總額和留存收益total paid-in capital and retained earningstotal paid-in capital and retained earnings

b.b.留存收益留存收益retained earningsretained earnings

c.c.總股東權益總股東權益total stockholders’ equitytotal stockholders’ equity

d.d.在支付以資本的形式裡的普通股在支付以資本的形式裡的普通股 common stock in paid-in-capitalcommon stock in paid-in-capital

股份有限公司，當一個股份有限公司，當一個 30%30% 的股息被宣佈並且發行的股息被宣佈並且發行時，有已發行的時，有已發行的 300,000300,000 股普通股。多少股票在股股普通股。多少股票在股息之後是已發行的？息之後是已發行的？ Vista, Inc. had 300,000 shares of common stock outstanding when a 30% stock dividenVista, Inc. had 300,000 shares of common stock outstanding when a 30% stock dividend was declared and issued. How many shares were outstanding after the stock dividend?d was declared and issued. How many shares were outstanding after the stock dividend?

a.a. 390,000390,000

b.b. 330,000330,000

c.c. 300,000300,000

d.d. 309,000309,000

羅傑是接近退休年齡，並希望投資於股票，為自己提供一個良好穩定的收入供應，那羅傑應該選擇哪種股票？Roger is nearing retirement and would like to invest in a stock that will pRoger is nearing retirement and would like to invest in a stock that will provide a good steady income supply. Roger should choose a stock with a:rovide a good steady income supply. Roger should choose a stock with a:

a) a) 高流動比率。高流動比率。high current ratio.high current ratio.

b) b) 高的股息花費。高的股息花費。high dividend payout.high dividend payout.

c) c) 高的每股利潤。高的每股利潤。high earnings per share.high earnings per share.

d) d) 高的價格收入比率。高的價格收入比率。high price-earnings ratio.high price-earnings ratio.

第十二章CHAPTER 12

現金流動表現金流動表STATEMENT OF CASH FLOWSSTATEMENT OF CASH FLOWS

哪個是來自一項現金收支經營活動的例子？哪個是來自一項現金收支經營活動的例子？Which is an example of a cash flow from an operating activity?Which is an example of a cash flow from an operating activity?

a.a.支付現金，以貸款利息支付現金，以貸款利息Payment of cash to lenders for interest.Payment of cash to lenders for interest.

b.收到股票買賣資本存量Receipt of stock from the sale of capital stockReceipt of stock from the sale of capital stock

c.支付現金股份紅利，給該公司的股東Payment of cash dividends to the company’s stockholdersPayment of cash dividends to the company’s stockholders

d.出售舊設備Sale of old equipment.Sale of old equipment.

第十三章CHAPTER 13

財務分析︰財務分析︰FINANCIAL ANALYSIS: FINANCIAL ANALYSIS:

大圖表大圖表The Big PictureThe Big Picture

在橫向分析，每個項目的百分比表示的︰︰In horizontal analysis, each item is expressed as a percentage of the:In horizontal analysis, each item is expressed as a percentage of the:

a.淨利總額net income amount.net income amount.

b.b.股東權益總額stockholders’ equity amount.stockholders’ equity amount.

c.總資產金額total assets amount.total assets amount.

d.d.基準年金額基準年金額base-year amount.base-year amount.

在縱向分析中，貶值費用的基本的數額通常是：In vertical analysis, the base amount for depreciation expense is generally:In vertical analysis, the base amount for depreciation expense is generally:

a.a. 銷售淨額銷售淨額net sales.net sales.

b.b.前幾年的折舊費用depreciation expense in a previous year.depreciation expense in a previous year.

c.c. 毛利潤gross profit.gross profit.

d.d.固定資產fixed assets.fixed assets.