高、稅、商、審 提疑義整理(請大大們補充一下) - 會計
By Hedda
at 2010-08-30T10:26
at 2010-08-30T10:26
Table of Contents
高會:
非選三、(二)
根據原題目用字，甲公司將已發行之公司債於99/01/01"賣出"之情形，無存在的可能性。
請求該題一率給分(T___T 我需要這一兩分!!!)
選擇第19題
雖然小弟最後也是跟考選部一樣，但對於選(D)的大大確實也存在誤導的狀況，但版上大
部份版友似乎也都是選(A)。 有需要的大大請推文，小弟會幫提!
-----------
稅法:
選擇第21題
Tiger23大在推文中提到，營業稅法施行細則24條2項:
本法第四章第二節規定計算稅額之營業人出租財產所收取之押金，應按月計算銷售額。
其計算公式如下：
銷售額＝押金×該年一月一日郵政儲金匯業局之一年期定期存款利率÷12
請求答案更正為(A)$3,675
------------
審計學:
選擇第21題
"電腦系統處理錯誤可被偵測並更正屬應用控制"亦為正確選項(Arens中明確寫到)
請求(A)、(B)、(C)皆給分
==============================================================================
以上，同意的大大們有一起幫提吧，這樣氣勢比較夠 T___T
另，
商法選擇第12題，why答案給(C) 06/19 ，而不是(B) 06/20......?
審計選擇第11題，why(C)從事衍生性金融商品交易 不行...
審計選擇第13題，應收帳款週轉率降低，銷貨收入成長率又變高，意即"應收帳款下降的
幅度"一定比銷貨收入成長率還大阿，那麼(B)...導致A/R成長 之答案，應該也不會是會
計師做成的結論不是嗎?
--
非選三、(二)
根據原題目用字，甲公司將已發行之公司債於99/01/01"賣出"之情形，無存在的可能性。
請求該題一率給分(T___T 我需要這一兩分!!!)
選擇第19題
雖然小弟最後也是跟考選部一樣，但對於選(D)的大大確實也存在誤導的狀況，但版上大
部份版友似乎也都是選(A)。 有需要的大大請推文，小弟會幫提!
-----------
稅法:
選擇第21題
Tiger23大在推文中提到，營業稅法施行細則24條2項:
本法第四章第二節規定計算稅額之營業人出租財產所收取之押金，應按月計算銷售額。
其計算公式如下：
銷售額＝押金×該年一月一日郵政儲金匯業局之一年期定期存款利率÷12
請求答案更正為(A)$3,675
------------
審計學:
選擇第21題
"電腦系統處理錯誤可被偵測並更正屬應用控制"亦為正確選項(Arens中明確寫到)
請求(A)、(B)、(C)皆給分
==============================================================================
以上，同意的大大們有一起幫提吧，這樣氣勢比較夠 T___T
另，
商法選擇第12題，why答案給(C) 06/19 ，而不是(B) 06/20......?
審計選擇第11題，why(C)從事衍生性金融商品交易 不行...
審計選擇第13題，應收帳款週轉率降低，銷貨收入成長率又變高，意即"應收帳款下降的
幅度"一定比銷貨收入成長率還大阿，那麼(B)...導致A/R成長 之答案，應該也不會是會
計師做成的結論不是嗎?
--
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