中政99中會，請幫忙解答！謝謝 - 會計

選擇題3不會，最後一題的最後一點不太會

看有沒有其他大大會解!!

※ 引述《rjrspdowx (kate)》之銘言：
: 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

(A)提列備抵呆帳的目的是為了讓收入和費用適當配合 => 配合原則

因為如果不提列備呆，等壞帳發生時才沖銷應收帳款(直接沖銷法)

有可能造成收入是去年認列，壞帳費用則到今年才認列 => 收入與費用無法配合

所以保守穩健原則沒有關係!

: 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

這題不會

: 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

題目問哪個不影響2007年的損益

(B) 收到以前年度所沖銷的帳款，我們會做的分錄為:

借:應收帳款 XXX 借:現金 XXX
及
貸:備抵呆帳 XXX 貸:應收帳款 XXX


可以看出上面兩個分錄都沒有涉及損益的科目，所以不影響當年度的損益

: 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

(C)發現以前年度的錯誤更正時，會 借/貸 前期損益調整(R/E)

=> 借/貸 是看"錯誤"影響的損失還是利益

就直接增減保留盈餘，所以也不涉及損益科目

ps:這題解釋不好，我錯誤更正那章還沒讀熟，不確定有沒有講錯


: 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

不太清楚你是怎麼為他們分類耶

因為(A)出售/購買設備是放在投資活動下面沒錯 (B)營業活動

你可以去看一下現金流量表那個章節就清楚了

: 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

題目要求應收帳款淨額

所以就把和應收帳款有關的數字抓出來

A/R Allowance
--------------------- ----------------------
75,000 l l 2,000
3,000 l l
1 l
--------------------- ------------------------
78,000 1 1 2,000
1 1

78,000-2,000 =76,000


75,000 => A/R餘額 2,000 => 備呆餘額 這兩個比較沒問題


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

這個有點像是商品運送途中發生損壞，所以對賣方有請求賠償的權利

關鍵字是claim 有請求權 所以會使應收帳款增加

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

這個是寄銷的商品還未出售，既然未出售就不會產生應收帳款，所以不用加

: security doposit on lease of warehouse used for storing some
: inventories 30,000

這個我也看不太懂，但看起來和應收沒什麼關係就沒加進去了


不好意思有點憑直覺地回答，沒有去查書
有錯請指正!!

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