中政99中會，請幫忙解答！謝謝 - 考試

原PO搭配的書是林蕙真的中會(最新版)，想說先寫考古題知道大概考哪些方向
搭配書本準備考試，所以有很多觀念不清楚，請大家見諒，希望大家可以幫我
解答，謝謝。不知道各題目用IFRS解題的話有甚麼差別，如果有差別的話希望
可以附註，再次感謝



選擇題2.which of the following best illustrates the accounting
concept of conservatism?

A.use of the allowance method to recognize bad debt losses
from credit sales.

B.use of the lower of cost or market approach in valuing inventories.

C.use of the same accounting method from one period to the next in
computing depreciation expense.

D.utilization of a policy of deliberate understatement of asset values
in order to present a conservative net income figure.

自己的答案是選擇A，CD沒有保守，而A和B再選覺得A比較正確

自買的解題書給的答案是B



選擇題3."when products (goods or services),merchandise,or other assets
are excharged for cash or claims to cash"is a definition of:
A.allocated B.realized C.realizable D.earned

自己的答案選擇C，直覺判斷選擇和變現有關的答案，不過不懂為什麼錯

解題書的答案是B


選擇題6.the occurrence which most likely would have no effect on 2007
net income (assuming that all amounts involved are material)is the:

A.sale in 2007 of an office building contributed by a stockholder in
1983

B.collection in 2007 of a receivable from a customer whose account was
written off in 2006 by a charge to the allowance account

C.settlement based on litigation in 2007 of previously unrecognized
damages from a serious acident which occurred in 2005

D.worthlessness determined in 2007 of stock purchased on a speculative
basis in 2003

自選答案是D,判斷點是認為投機性投資和所營事業較無關係

解題書的答案是B


選擇7.the occurrence that most likely would have no effect on 2007 net
income is the:

A.sale in 2007 of an office building contributed by a stockholder in 1961

B.collection in 2007 of a dividend from an investment

C.correction of an error in the financial statements of a prior period
discovered subsequent to their issuance

D.stock purchased in 1993 deemed worthless in 2007

自選答案是D，覺得賣出時才能認列投機性價值，不過在IFRS下好像可以用市價法認列

解題書答案是C


選擇題9.in preparing a statement of cash flows, which of the following
transactions would be considered an investing activity?

A.sale of equipment at book value

B.sale of merchandise on credit

C.declaration of a cash dividend

D.issuance of bonds payable at a discount

自選答案為D;認為A屬營業活動,B有融資嫌疑,C是聲明現金股息無關
D是向社會融資;看完答案後CD是融資行為無問題
,反到是A和B不知道要歸屬哪一活動,和原因為何

解題書答案是A


選擇題12.on the december 31,2007 balance sheet of Yount Co.,the current
receivables consisted of the following:

trade accounts receivable 75,000

allowance for uncollectible accounts (2,000)

claim against shipper for goods lost in transit(November 2007) 3,000

selling price of unsold goods by Yount on consignment at
130% of cost(not included in Yount's ending inventory 26,000

security doposit on lease of warehouse used for storing some
inventories 30,000
---------
total 132,000
---------
---------
At December 31,2007, the correct total of Yount's current net receivables
was:

A.76,000
B.102,000
C.106,000
D.132,000

自己知道應收帳款要扣掉備抵呆帳，之後就不知道該怎麼算了，因為從備抵呆帳
以下的科目不太了解意思，即使查過字典還是....

解題書寫75,000-2,000+3,000

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