[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-book-112-1-accounting-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"會計學概要","accounting","會計學概要 · Accounting","會計學","105–106 年 25 題(每題 2 分)、107 年起 20 題(每題 2.5 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-112-1-會計學概要-002","book-112-1-accounting-002",112,1,2,"甲、乙二合夥人資本帳戶餘額分別為$50,000 及$80,000，損益分配比例為 4：6。丙經甲、乙同意投資$90,000 於該合夥組織並取得 25%之合夥權益。試問丙加入後，甲、乙、丙三人之資本額分別是多少？",{"A":17,"B":18,"C":19,"D":20},"$64,000；$101,000；$55,000","$66,000；$99,000；$55,000","$106,000；$164,000；$90,000","$108,000；$162,000；$90,000","A",null,"本題考點：合夥新夥人入夥時，投入額與取得資本權益的差額應依紅利法歸屬原合夥人。\n【正解理由】紅利法下新夥人資本額＝入夥後總資本×權益比例。丙投入後總資本為新臺幣 220,000 元，25% 權益即 55,000 元；超出的 35,000 元為原合夥人紅利，依原損益比 4：6，甲加 14,000 元、乙加 21,000 元，三人資本額為 64,000 元、101,000 元、55,000 元，故選 A。\n【逐項排除】\n(A) 甲 64,000 元、乙 101,000 元、丙 55,000 元，合計即總資本。\n(B) 甲 66,000 元、乙 99,000 元係紅利改按 6：4 分配，比例顛倒。\n(C) 丙按投入額 90,000 元入帳，甲、乙又虛增 56,000 與 84,000 元。\n(D) 丙同樣按投入額入帳，甲、乙合計虛增 140,000 元，等於承認商譽。\n【演算步驟】總資本＝新臺幣 50,000 元＋80,000 元＋90,000 元＝220,000 元；丙資本＝220,000 元×25%＝55,000 元；紅利＝90,000 元－55,000 元＝35,000 元；甲＝50,000 元＋35,000 元×0.4＝64,000 元；乙＝80,000 元＋35,000 元×0.6＝101,000 元。\n【記憶點】多投的錢換不到等額權益，差額即歸原合夥人的紅利。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-112-1-accounting-001","甲公司 X2 年底應付薪資為$6,000，X3 年初未作任何轉回分錄，X3 年 1 月 10 日支付薪資$14,000，公司全數認列為薪資費用。X3 年 11 月 1 日預收六個月租金$30,000，全數認列為租金收入。若 X3 年底未作任何更正與調整分錄前之淨利為$64,000，則 X3 年正確淨利應是多少？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-112-1-accounting-003","甲公司賒購商品一批，定價$200,000，商業折扣 15%，付款條件 2\u002F10，n\u002F30，目的地交貨，送貨運費$6,000，驗收時發現部分商品瑕疵退回$15,000。甲公司於 10 日內付清款項，則該批商品進貨淨額是多少？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-111-1-accounting-020","彰化公司專門製造塑膠容器，111 年期初在製品存貨為$80,000，本期投入直接原料為$50,000，直接人工$40,000，間接製造費用分攤率為直接人工成本的 70%，年底時發現還有部分產品仍在製程中，估計其成本為$60,000，試問彰化公司 111 年之製成品成本為何？",20,111,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-accounting-004","甲公司 X3 年初備抵損失有貸餘$20,400，X3 年已沖銷帳款再度收回之金額有$3,000，X3 年 12 月 31 日應收帳款餘額為$195,000，且根據應收帳款帳齡分析表，估計期末應收帳款之淨變現價值為$180,000。若甲公司 X3 年度認列信用損失$5,400，則 X3 年實際發生的信用損失金額為何？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-111-1-accounting-019","桃園公司的存貨週轉率為 4，應收帳款週轉率為 10，若 1 年以 365 天計算，請問桃園公司之營業週期為何？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-accounting-005","甲公司存貨採定期盤存制，X2 年底期末存貨高估$30,000，X3 年底期末存貨低估$40,000，則上述兩項錯誤對 X3 年度淨利之影響為何？",5,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-accounting-002",114,"下列對負債的敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-accounting-002",113,"甲公司 X1 年 1 月 1 日以$8,648,870 的價格發行面額 5%、市場利率 4%之十年期公司債 $8,000,000，每年付息一次，付息日為 12 月 31 日，採有效利率法攤銷公司債之溢折價。X3 年 7 月 1 日甲公司於公開市場以 99 的價格加計利息買回面額$4,000,000 的債券。請問買回公司債的損益為何？",{"webId":60,"year":37,"stem":61,"number":14},"book-111-1-accounting-002","下列那一項比率較無法衡量公司之長期償債能力？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-accounting-002",110,"下列何者正確？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-accounting-002",109,"乙公司生產甲產品一批，其製造成本為$100,000，主要成本為$70,000，製造費用為直接材料成本之 75%，該批產品之加工成本為何？",1786689124664]