108 年 國立中正大學會計與資訊科技學系碩士班會計組《中級會計學》

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第 I. 題20 分

Please choose the following code that best matches each of the descriptions 1-10.

A. Accumulated benefit obligation
B. Bonds issued above par
C. Bonds issued at par
D. Bonds issued below par
E. Carrying value
F. Change in accounting estimate
G. Change in accounting policy
H. Deferred tax asset
I. Deferred tax liability
J. Defined benefit obligation
K. Error correction
L. Historical cost principle
M. Market rate
N. Nominal rate
O. Periodicity assumption
P. Revenue recognition principle

  1. Par value of bonds adjusted by unamortized discount/premium at any given date.
  2. The interest expense is the actual interest paid in cash for each period.
  3. Change from capitalizing certain expenditure to expensing because the periods benefited have changed.
  4. Increases in future taxes payable due to current year's temporary differences.
  5. Due to change in assessment of asset usage, companies change from straight-line to sum-of-the-years'-digits method for depreciation.
  6. Stated nominal rate on the bond instrument is higher than market at the date of bond issuance.
  7. Benefits for vested employees plus benefits for non-vested employees, both measured at future salary levels.
  8. Rate of returns earned by bondholders.
  9. Annual financial reports.
  10. Recording depends on the satisfaction of performance obligation.

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這一題的完整詳解

這是一題概念題，主要在測試考生對於會計學中各種名詞的定義是否清楚。

  1. Par value of bonds adjusted by unamortized discount/premium at any given date.
    此描述是指債券的面額加上或減去尚未攤銷的折價或溢價，這正是債券的帳面價值 (Carrying value)。
    【答案】E

  2. The interest expense is the actual interest paid in cash for each period.
    此描述是指實際支付的現金利息。對於債券發行，若是以溢價或折價發行，則利息費用會與實際支付的現金利息不同。然而，此敘述直接定義了「利息費用」為實際支付的現金利息，這與名目利率 (Nominal rate) 的概念較為接近，因為名目利率決定了每年支付的現金利息金額 (名目利率 x 面額)。更精確地說，若無折溢價，則利息費用等於現金利息。但在此題的選項中，最貼切的是名目利率，因為現金利息的計算直接與名目利率有關。
    【答案】N

  3. Change from capitalizing certain expenditure to expensing because the periods benefited have changed.
    此描述是指將過去資本化的支出改為費用化，原因是其效益所能涵蓋的期間發生了改變。這代表會計處理方式的改變，從將支出視為資產 (資本化) 改為視為當期費用。這屬於會計政策 (Accounting policy) 的變動。
    【答案】G

  4. Increases in future taxes payable due to current year's temporary differences.
    此描述是指由於當期產生的暫時性差異，導致未來應付稅款的增加。這正是遞延所得稅負債 (Deferred tax liability) 的定義。
    【答案】I

  5. **Due to change in assessment of asset usage, companies change from straight-line to sum-of-the-years'-digits method for dep

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第 II. 題28 分

On January 1, 2019, Green Disposal and A&B Co. signed a non-cancelable lease agreement that grants A&B the right to use Green's equipment. Related information is as follows.

  • A&B has an incremental borrowing rate of 6 percent. Green sets its annual rate to earn an 8 percent return per year on its investment, which is not known by A&B.
  • The lease term is three years, requiring equal rental payments of $16,168, at the beginning of each year during the lease term.
  • At the end of the lease term, there is no renewal or purchase options, and the equipment will be returned to Green for alternative use.
  • The cost and fair value of the equipment on January 1, 2019 is $90,000. The estimated useful life is 6 years with no residual value.
  • Use straight-line method for depreciation.

Instruction
Please answer the following questions based on the International Financial Reporting Standard (IFRS) 16.

  1. Prepare necessary journal entries for (1) A&B and (2) Green at January 1, 2019. (6%)
  2. Show related items presented in (1) A&B's and (2) Green's 2019 Income Statements. (8%)
  3. Show related items presented in (1) A&B's and (2) Green's Statements of Financial Position at the end of 2019. (8%)
  4. Suppose that on January 1, 2019, A&B Co. continues to use the International Accounting Standard (IAS) 17 instead of IFRS 16 for the lease agreement with Green Disposal. Indicate how A&B's (1) debt-to-equity ratio, and (2) operating cash flows will be understated, overstated, or not effected by applying IAS 17. Before considering the lease, A&B's debt-to-equity ratio is 0.5 and operating cash flow is $163,890 inflow. (6%)
    (1) Debt-to-equity ratio will be (Understated/ Overstated/ Not affected).
    (2) Operating cash flows will be (Understated/ Overstated/ Not affected).

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這一題的完整詳解

核心觀念

本題同時考查 IFRS 16 下承租人與出租人的會計處理，以及 IAS 17 與 IFRS 16 對財務比率、現金流量的影響。

1. 承租人折現率

承租人應使用：

  1. 租賃隱含利率：承租人知道且容易取得時使用。
  2. 否則使用承租人的增額借款利率。

A&B 不知道 Green 的 8% 年利率，因此使用增額借款利率 6%。

2. 承租人初始衡量

承租人於租賃開始日認列：

  • 使用權資產（right-of-use asset）
  • 租賃負債（lease liability）

租金於每年年初支付，因此屬於「期初年金」。

3. 出租人分類

Green 的租賃期間為設備耐用年限的：

36=50%\frac{3}{6}=50\%

租賃隱含利率為 8%，租金現值約為：

16,168×(1+11.08+11.082)≈$45,00016,168\times \left(1+\frac{1}{1.08}+\frac{1}{1.08^2}\right) \approx \$45,000

租金現值約為設備公允價值 $90,000 的 50%，且租期結束後設備仍可供 Green 使用，因此不符合融資租賃條件，Green 應分類為營業租賃。

一、2019 年 1 月 1 日必要分錄

（一）A&B：承租人

租賃負債以 A&B 的 6% 增額借款利率折現：

租賃負債=16,168×(1+11.06+11.062)≈$45,810\begin{aligned} \text{租賃負債} &=16,168\times \left(1+\frac{1}{1.06}+\frac{1}{1.06^2}\right)\\ &\approx \$45,810 \end{aligned}

因第一期租金於租賃開始日立即支付：

借：使用權資產$45,810貸：租賃負債$45,810\begin{array}{lll} 借：使用權資產 & \$45,810 &\\ 貸：租賃負債 & & \$45,810 \end{array}

支付第一期租金：

借：租賃負債$16,168貸：現金$16,168\begin{array}{lll} 借：租賃負債 & \$16,168 &\\ 貸：現金 & & \$16,168 \end{array}

支付後的租賃負債本金為：

45,810−16,168=$29,64245,810-16,168=\$29,642

（二）Green：出租人

Green 分類為營業租賃，因此設備仍由 Green 列帳，不認列租賃應收款，也不除列設備。

收取年初租金：

借：現金$16,168貸：租金收入$16,168\begin{array}{lll} 借：現金 & \$16,168 &\\ 貸：租金收入 & & \$16,168 \end{array}

Green 不須於租賃開始日認列使用權資產或租賃負債。

二、2019 年損益表相關項目

（一）A&B：承租人

1. 使用權資產折舊

租期結束時設備必須返還，且沒有續租或購買選擇權，因此使用權資產於三年租期內直線折舊：

折舊費用=45,8103=$15,270\text{折舊費用} =\frac{45,810}{3} =\$15,270

2. 租賃負債利息費用

支付第一期租金後，租賃負債為 $29,642：

利息費用=29,642×6%=$1,779\text{利息費用} =29,642\times 6\% =\$1,779

因此 A&B 2019 年應列報：

項目金額
使用權資產折舊費用$15,270
租賃負債利息費用$1,779
合計租賃相關費用$17,049

A&B 的租賃相關費用不是單一租金費用，而是折舊費用與利息費用分別列報。

（二）Green：出租人

營業租賃下，Green 於租賃期間按直線法認列租金收入：

租金收入=$16,168\text{租金收入}=\$16,168

設備折舊：

折舊費用=90,0006=$15,000\text{折舊費用} =\frac{90,000}{6} =\$15,000

因此 Green 2019 年應列報：

項目金額
租金收入$16,168
設備折舊費用$15,000
租賃相關淨收益$1,168

三、2019 年底財務狀況表相關項目

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第 III. 題27 分

Danny Company performed its first audit at the end of 2019 and had the following findings:

(a) At the end of 2016, inventory on consignment with a cost of 86,000wasnotincludedinDanny′sendinginventory.(b)DannypurchasedanequipmentonJanuary1,2016for86,000 was not included in Danny's ending inventory. (b) Danny purchased an equipment on January 1, 2016 for 298,000 cash. The equipment had an estimated residual value of 18,000andausefullifeofsevenyears.Dannyrecordedthetransactionbyexpensingtheentireamountpaid.Thecompanyusuallyappliesstraight−linemethodforitsequipment.(c)During2019,thecompanydecidedtochangedepreciationmethodforitstruckfromdouble−decliningbalancemethodtostraight−linemethod.DannypurchasedthetruckonJanuary1,2017for18,000 and a useful life of seven years. Danny recorded the transaction by expensing the entire amount paid. The company usually applies straight-line method for its equipment. (c) During 2019, the company decided to change depreciation method for its truck from double-declining balance method to straight-line method. Danny purchased the truck on January 1, 2017 for 400,000. The truck had no residual value and a useful life of five years. The company recorded 48,000depreciationexpensefor2019.(d)Thecompanyforgottoaccruesalariesof48,000 depreciation expense for 2019. (d) The company forgot to accrue salaries of 45,000 at the end of 2019.

Additional information:

  • During 2017-2019, Danny Company reported the following net income:
    2019: 760,0002018:760,000 2018: 890,000
    2017: $450,000
  • The unadjusted retained earnings at the beginning of 2017 are $2,500,000.
  • The company did not pay any dividend during 2016-2019.

Instruction

  1. Assuming that Danny's books have not been closed for 2019, prepare necessary adjusting entries based on the above findings when necessary. (6%)
  2. Calculate correct net income for 2017, 2018, and 2019. (9%)
  3. If Danny Company intends to prepare a Comparative Statement of Retained Earnings for 2017-2019, calculate the amount of prior period adjustment as of the beginning of the first year presented. (4%)
  4. Prepare in good form a single-period Statement of Retained Earnings (with restatement information) for Danny Company for 2019. (8%)

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這一題的完整詳解

核心觀念

本題考查四類會計處理：

  1. 前期錯誤更正：以前年度漏記或錯記，應追溯更正，調整期初保留盈餘。
  2. 寄銷存貨：寄銷人仍保有存貨所有權，受託代銷人尚未售出前，存貨仍應列入寄銷人的存貨。
  3. 折舊計算：設備應按成本扣除殘值後，於耐用年限內系統性分攤。
  4. 會計估計變動：折舊方法變更屬會計估計變動，採未來適用法處理。

一、必要調整分錄

(a) 2016 年寄銷存貨漏列

寄銷存貨仍屬 Danny Company 所有，因此 2016 年期末存貨少列 $86,000。此錯誤屬前期錯誤，應調增期初保留盈餘：

調整增加保留盈餘=$86,000\text{調整增加保留盈餘}=\$86,000

若於 2019 年帳簿尚未結帳時更正：

借：存貨　　　　　　　　　86,000　　貸：保留盈餘　　　　　　86,000 　　貸：保留盈餘　　　　　　86,000

(b) 2016 年設備誤列為費用

設備成本為 298,000，殘值298,000，殘值 18,000，耐用年限 7 年，採直線法：

每年折舊=298,000−18,0007=$40,000\text{每年折舊} = \frac{298,000-18,000}{7} = \$40,000

2016 年正確應認列折舊 40,000，但公司將全部40,000，但公司將全部 298,000 列為費用，因此：

2016 年費用多列=298,000−40,000=$258,000\text{2016 年費用多列} = 298,000-40,000 = \$258,000

截至 2018 年底，應有三年折舊：

40,000×3=$120,00040,000 \times 3=\$120,000

截至 2019 年底，應有四年折舊：

40,000×4=$160,00040,000 \times 4=\$160,000

於 2019 年調整時，可分為前期錯誤與本期折舊：

借：設備　　　　　　　　　298,000　　貸：累計折舊　　　　　　298,000 　　貸：累計折舊　　　　　　120,000
　　貸：保留盈餘　　　　　　$178,000

前期保留盈餘調整額 $178,000 的計算如下：

298,000−120,000=178,000298,000-120,000=178,000

另補列 2019 年折舊：

借：折舊費用　　　　　　　40,000　　貸：累計折舊　　　　　　40,000 　　貸：累計折舊　　　　　　40,000

合計截至 2019 年底，累計折舊為 $160,000。

(c) 卡車折舊方法變更

卡車成本 $400,000，殘值為零，耐用年限 5 年。雙倍餘額遞減法折舊率為：

15×2=40%\frac{1}{5}\times 2=40\%

2017 年折舊：

400,000×40%=$160,000400,000\times 40\%=\$160,000

2017 年底帳面金額：

400,000−160,000=$240,000400,000-160,000=\$240,000

2018 年折舊：

240,000×40%=$96,000240,000\times 40\%=\$96,000

2018 年底帳面金額：

240,000−96,000=$144,000240,000-96,000=\$144,000

2019 年初剩餘耐用年限為 3 年。改採直線法後，2019 年折舊為：

144,0003=$48,000\frac{144,000}{3}=\$48,000

公司已記錄折舊費用 $48,000，金額正確，不需調整分錄。

(d) 2019 年底漏列薪資

應計而未支付的薪資為 $45,000：

借：薪資費用　　　　　　　45,000　　貸：應付薪資　　　　　　45,000 　　貸：應付薪資　　　　　　45,000

此調整使 2019 年淨利減少 $45,000。

二、2017～2019 年正確淨利

2017 年

2017 年設備折舊原本漏列 $40,000，因此：

正確淨利=450,000+40,000=$490,000\text{正確淨利} = 450,000+40,000 = \boxed{\$490,000}

2018 年

2018 年設備折舊同樣漏列 $40,000：

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第 IV. 題25 分

The following are financial statements for Patrick Corporation:

Patrick Corporation
Statement of Financial Position
At December 31,
2018
2017
Cash
525,000525,000 688,000
Accounts receivable
373,000
455,000
Allowance for doubtful accounts
(13,000)
(17,000)
Inventory
365,000
337,000
Prepaid expenses
35,000
75,000
Land
3,650,000
3,650,000
Buildings
1,153,000
732,000
Accumulated depreciation
(123,000)
(237,000)
Patents
850,000
800,000
6,815,0006,815,000 6,483,000

Accounts payable
265,000265,000 370,000
Accrued liabilities
221,000
205,000
Bonds payable
2,050,000
1,350,000
Share capital-ordinary
3,608,000
3,608,000
Retained earnings-appropriated
589,000
589,000
Retained earnings unappropriated
632,000
611,000
Treasury shares, at cost
(550,000)
(250,000)
6,815,0006,815,000 6,483,000

Patrick Corporation
Income Statement
For the Year Ended December 31, 2018
Sales
5,287,000Costofgoodssold3,403,500Grossprofit5,287,000 Cost of goods sold 3,403,500 Gross profit 1,883,500
Operating expenses:
Depreciation expense
870,000Amortizationexpense40,000Salariesexpense632,000Otherexpenses180,000Operationincome1,722,000870,000 Amortization expense 40,000 Salaries expense 632,000 Other expenses 180,000 Operation income 1,722,000 161,500
Other income (expenses):
Interest expense
(50,000)
Gain on sale of building
30,000
Net income
$141,500

Additional information:

  • The company applies straight-line method for the depreciation/amortization of its long-term assets.
  • In 2018, the company sold a building that was 50% depreciated (no residual value). The company also purchased a new building with cash. There are no other transactions such as impairment related to buildings.
  • The company purchased a patent with cash in 2018 and did not dispose any patents.

Instruction
(For ratios, please round the answers to two decimal places.)

  1. On average, how long does the company take from (1) purchasing inventory to selling inventory, and (2) selling inventory to collecting cash from customers in 2018? (6%)
  2. Prepare the section of Cash Flows from Investing Activities in the statement of cash flows for 2018. (4%)
  3. A way to measure the quality of earnings is to calculate the ratio of operating cash flows to net income.
    (1) Calculate the ratio for the company for 2018. (3%)
    (2) Comment on whether the company's quality of earnings for 2018 is good or bad. Please explain your reasons. (3%)
  4. Indicate how the following hypothetical transactions may affect Patrick Corporation's 2018 times interest earned, return on assets, and working capital (Increase/ Decrease/ No effect). For example, if a transaction would make the Times interest earned increase, Return on assets decrease, and Working capital not affected, please write "Increase, Decrease, No effect."(9%)
    (1) Paying accounts payable with 100,000cash.(2)Issuingcommonstockinexchangeforanequipmentworth100,000 cash. (2) Issuing common stock in exchange for an equipment worth 1,000,000.
    (3) Selling a building (net book value 200,000)for200,000) for 250,000 cash.

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這一題的完整詳解

核心觀念

本題主要考查：

  1. 營業循環相關比率

    • 存貨持有天數：
      存貨持有天數=平均存貨銷貨成本×365\text{存貨持有天數}=\frac{\text{平均存貨}}{\text{銷貨成本}}\times365
    • 應收帳款收現天數：
      應收帳款收現天數=平均應收帳款淨額銷貨收入×365\text{應收帳款收現天數}=\frac{\text{平均應收帳款淨額}}{\text{銷貨收入}}\times365

  2. 投資活動現金流量

    • 購買建築物、專利權：現金流出。
    • 出售建築物：現金流入。
    • 必須利用帳面金額、累計折舊及處分利益反推交易金額。

  3. 獲利品質
    獲利品質比率=營業活動現金流量淨利\text{獲利品質比率}=\frac{\text{營業活動現金流量}}{\text{淨利}}

  4. 財務比率與交易影響

    • 利息保障倍數：
      Times Interest Earned=利息及所得稅前利益利息費用\text{Times Interest Earned}=\frac{\text{利息及所得稅前利益}}{\text{利息費用}}
    • 資產報酬率：
      ROA=淨利平均總資產\text{ROA}=\frac{\text{淨利}}{\text{平均總資產}}
    • 營運資金：
      Working Capital=流動資產−流動負債\text{Working Capital}=\text{流動資產}-\text{流動負債}

一、營業循環天數

（一）購買存貨至出售存貨

平均存貨為：

$365,000+$337,0002=$351,000\frac{\$365,000+\$337,000}{2} =\$351,000

因此存貨持有天數為：

$351,000$3,403,500×365=37.64天\frac{\$351,000}{\$3,403,500}\times365 =37.64\text{天}

（二）出售存貨至收取現金

應收帳款應採淨額計算：

2017 年應收帳款淨額：

$455,000−$17,000=$438,000\$455,000-\$17,000=\$438,000

2018 年應收帳款淨額：

$373,000−$13,000=$360,000\$373,000-\$13,000=\$360,000

平均應收帳款淨額：

$438,000+$360,0002=$399,000\frac{\$438,000+\$360,000}{2} =\$399,000

應收帳款收現天數為：

$399,000$5,287,000×365=27.55天\frac{\$399,000}{\$5,287,000}\times365 =27.55\text{天}

因此：

  • 購買存貨至出售存貨：37.64 天
  • 出售存貨至收取現金：27.55 天

二、投資活動現金流量

（一）出售建築物取得的現金

出售建築物時，帳面金額為：

出售收入−處分利益=$250,000−$30,000=$220,000\text{出售收入}-\text{處分利益} =\$250,000-\$30,000 =\$220,000

題目指出該建築物已折舊 50%，且無殘值，因此：

原始成本×50%=$220,000\text{原始成本}\times50\%=\$220,000 原始成本=$220,00050%=$440,000\text{原始成本}=\frac{\$220,000}{50\%} =\$440,000

累計折舊為：

$440,000×50%=$220,000\$440,000\times50\%=\$220,000

故出售建築物取得現金為：

$220,000+$30,000=$250,000\$220,000+\$30,000=\$250,000

（二）購買新建築物支付的現金

建築物原始成本變動如下：

期末建築物成本=期初建築物成本−出售建築物成本+購買建築物成本\text{期末建築物成本} = \text{期初建築物成本} -\text{出售建築物成本} +\text{購買建築物成本}

因此：

$1,153,000=$732,000−$440,000+購買成本\$1,153,000 = \$732,000-\$440,000+\text{購買成本} 購買建築物成本=$861,000\text{購買建築物成本} =\$861,000

（三）購買專利權支付的現金

專利權期末帳面金額為 850,000，期初為850,000，期初為 800,000，本年度攤銷費用為 $40,000，且未處分專利權。

期末專利權=期初專利權+購買專利權−攤銷費用\text{期末專利權} = \text{期初專利權} +\text{購買專利權} -\text{攤銷費用} $850,000=$800,000+購買專利權−$40,000\$850,000 = \$800,000+\text{購買專利權}-\$40,000 購買專利權=$90,000\text{購買專利權} =\$90,000

投資活動現金流量表

投資活動金額
出售建築物之現金流入$250,000
購買建築物之現金流出(861,000)
購買專利權之現金流出(90,000)
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其他考古題

中正大學《中級會計學》其他年度

114 年113 年112 年111 年

其他學校的財金會計考古題

臺灣大學104清華大學33成功大學62政治大學68中央大學5中山大學8臺北大學48暨南國際大學13高雄大學6嘉義大學6臺北商業大學3