台銀綜合科目-會計 - 金融業討論

By Zanna
at 2010-11-13T22:33
at 2010-11-13T22:33
Table of Contents
PO考題文請務必附上想法!!
===========確認之後請刪除虛線以上部份==============
因各考場區試題題目不同,故以我在開南的題目為主。
以下是小弟的答案。
1. 3 特別股享有股利的優先權優先債權人受清償的獲利。
2. 2 庫藏股票105,000及資本公積-庫藏股交易20,000
3. 2 300,000 >>>>有人說 250,000
4. 4 預付費用增加數
5. 2 股東權益報酬率升為15%
6. 4 一種將資產成本分攤為各使用期間之費用的過程
7. 1 預收收入
8. 2 資產負債表
9. 4 資產負債表之股東權益項下
10. 3 二個月
11. 1 穩健原則
12. 4 貨品運送途中毀損中的修理費
13. 3 33,750
14. 1 提供企業各項資產清算價值的資訊
15. 2 認列問題
16. 3 每股盈餘
17. 3 流動比率增加
18. 2 增加 186,000
19. 4 將該資產成本及累計折舊保留於帳上,不必再提列折舊
20. 3 7.2次
21. 3 增加公司的現金餘額 2,700
22. 1 2,000
23. 4 淨利無影響、總資產無影響
24. 4 50,000
25. 4 共同比財務報表
26. 3 CBA >>>>有人說 BCA
27. 4 公司宣告股票股利時,不須做正式分錄,只要做備忘錄即可。
目前我感覺我只錯一題而已。23題 = =
以上提供參考。
--
Tags:
金融業
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