课程名称︰中级会计专题
课程性质︰选修
课程教师︰刘心才
开课学院：管理学院
开课系所︰会计学系
考试日期（年月日）︰2014年4月8日
考试时限（分钟）：90分钟
是否需发放奖励金：是
（如未明确表示，则不予发放）
试题 :
一、(18分)普聪公司于X1年7月1日以分期付款方式销售一台冷气给马茸公司，该冷气之
成本为$450,000，现金价$800,000，头期款为$111,349，余款分8期摊还，该分期付款销货
以每期(三个月)1%计息，自X1年10月1日起每三个月收取固定金额以摊还本息。
Instructions
1.每期应收分期款金额为若干？
(普通年金现值P8,1%=7.651678;P8,2%=7.32581;P8,4%=6.732745)
2.试以普通销货法作X1年度之相关分录。(7/1,10/1,12/31)
3.若X2年1/1马茸公司拒绝付款而收回冷气(1/1尚未支付)，且当时冷气之公允价值为
$600,000，试作违约收回分录。
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)莱恩公司X6年初购买设备$5,000,000，得享受10%所得税抵减，惟抵减数以当年
度应纳税额之半数为限，未使用之抵减数得于五年内使用，莱恩公司有充分证据显示X6年
底未使用之所得税抵减于X7年即可全部抵减完毕。该设备估计可使用五年。X6年应所得税
为$760,000。
Instructions
1.依“当期认列法”作X6年及X7年有关所得税抵减及认列所得税费用之分录。
2.依“递延法”作X6年及X7年有关所得税抵减及认列所得税费用之分录。