課程名稱︰中級會計專題
課程性質︰選修
課程教師︰劉心才
開課學院：管理學院
開課系所︰會計學系
考試日期（年月日）︰2014年4月8日
考試時限（分鐘）：90分鐘
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
一、(18分)普聰公司於X1年7月1日以分期付款方式銷售一台冷氣給馬茸公司，該冷氣之
成本為$450,000，現金價$800,000，頭期款為$111,349，餘款分8期攤還，該分期付款銷貨
以每期(三個月)1%計息，自X1年10月1日起每三個月收取固定金額以攤還本息。
Instructions
1.每期應收分期款金額為若干？
(普通年金現值P8,1%=7.651678;P8,2%=7.32581;P8,4%=6.732745)
2.試以普通銷貨法作X1年度之相關分錄。(7/1,10/1,12/31)
3.若X2年1/1馬茸公司拒絕付款而收回冷氣(1/1尚未支付)，且當時冷氣之公允價值為
$600,000，試作違約收回分錄。
二、(10分)Atlantic Crossburgers Inc. charged an initial franchise dee of
$700,000 at the beginning of the year.Upon the signing of the agreement,a
payment of $28,000 is due.Thereafter,three annual payments of $14,000 are
required at the end of each year.The credit rating of the franchise is such
that it would have to pay interest at 10% to borrow money.
(P3,10%=2.486852,p3,10%=0.751315)
Instructions
Prepare the entries to record the initial franchise fee on the books of the
franchisor under the following assumptions.(Round the amount to dollars)
(1)The down payment is not refundable,no future services are required by the
franchisor,and collection of the note is reasonably assured.
(2)The franchisor has substantial services to perform,the down payment is
refundable,and the collection of the note is very uncertain.
(3)The down payment is not refundable,collection of the note is reasonably
certain,the franchisor has yet to perform a substantial amount of services,and
the down payment represents a fair measure of the services already performed.
三、(24分)The following information has been obtained for the Giraffe
Corporation:
1.Prior to 2010,taxable income and pretax financial income were identical.
2.Pretax financial income is $2,500,000 in 2010 and $1,400,000 in 2011.
3.On January 1,2010,equipment-refrigerator costing $1,200,000 is purchased.It
is to be depreciated on a straight-line basis over 5 years for financial
reporting purposes and on a sum-of-the-year's-digit method for tax purposes.
4.The financial report recognized warranty expense of $3,000,000 in 2010 but
the expenses should be recognized when it is occurred on tax,and it occurred
$180,000,$90,000 and $30,000 in 2010,2011 and 2012.
5.Interest of $60,000 was earned on tax-exempt governmental obligations in 2011.
6.The tax rate is 35% for 2010,40% for 2011,and 25% for 2012 and future years.
Instructions(Please write down your computations)
1.Prepare the journey entry to record income taxes for 2010.
2.Prepare the journey entry to record income taxes for 2011.
四、(12分)The pertax financial income (or loss)figures for Panda Company are as
follows.
2006 2007 2008 2009 2010 2011 2012
160,000 250,000 90,000 (160,000) (350,000) 120,000 100,000
Pretax financial income (or loss) and taxable income (or loss) were the same
for all years involved.Assume a 45% tax rate for 2006 and 2007 and a 40% tax
rate for the remaining years.It is regulated that a company can carry back 2
years and forward 20 years.
Instructions
Prepare the journal entries for the years 2008 to 2012 to record income tax
expense and the effects of the net operating loss carrybacks and carryforwards,
assuming Panda Company uses the carryback provision.(In recording the benefits
of a loss carryforward,assume that it is probable the loss carryforward will
be realized.)
五、(22分)Guapa Construction Company entered into a building contract for a
total contract price of $9,000,000.The construction activity started from July,
2010,and estimated to complete in October,2012.It is estimated that total cost
is $8,000,000.Following are the data during construction period:
2010 2011 2012
Contract costs incurred to date $2,000,000 $5,796,000 $8,100,000
Estimated costs to complete 6,000,000 3,404,000
Progress billings the year 1,800,000 4,800,000 2,400,000
Cash collected the year 1,500,000 3,500,000 4,000,000
Instructions
1.Make the entries about costs incurred,progressing billings and cash
collecting of year 2011.
2.Using the percentage-of-completion method,compute the estimated gross profit
(or loss)that would be recognized during 2010 to 2012.And make the entries of
year 2011.
3.Using the cost-recovery method,compute the estimated gross profit(or loss)
that would be recognized during 2010 and 2012.And make the entries of year 2011.
六、(18分)Uddin Publishing Co. publishes college textbooks that are sold to
bookstores on the following terms.Each title has a fixed wholesale price,terms
f.o.b. shipping point,and payment is due 60 days after shipment.The retailer
may return a maximum of 30% of an order at the retailer's expense.Sales are
made only to retailers who have good credit ratings.Part experience indicates
that the normal return rate is 12%,and the average collection period is 72 days.
Instructions
1.On July 1,Uddin shipped books invoiced at $15,000,000.On August 31,$2,000,000
of the invoiced July sales were returned according to the return policy,and the
remaining $13,000,000 was paid.Prepare the journal entries to record these
transactions.(Ignore cost of goods sold.)
2.Refer to the above situation,assuming that Uddin could not estimate the
return rate.Prepare the journal entries to record these transactions.(Ignore
cost of goods sold.)
七、(16分)萊恩公司X6年初購買設備$5,000,000，得享受10%所得稅抵減，惟抵減數以當年
度應納稅額之半數為限，未使用之抵減數得於五年內使用，萊恩公司有充分證據顯示X6年
底未使用之所得稅抵減於X7年即可全部抵減完畢。該設備估計可使用五年。X6年應所得稅
為$760,000。
Instructions
1.依「當期認列法」作X6年及X7年有關所得稅抵減及認列所得稅費用之分錄。
2.依「遞延法」作X6年及X7年有關所得稅抵減及認列所得稅費用之分錄。