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faithful representation會計 在 [試題] 101上劉心才中級會計學第一次小考- 看板NTU-Exam 的推薦與評價


作者d3osef ()
看板NTU-Exam
標題[試題] 101上 劉心才 中級會計學 第一次小考
時間Wed Jun 4 04:48:45 2014

課程名稱︰中級會計學
課程性質︰必修
課程教師：劉心才 (助教名:謝昇峰)
開課學院：管理學院
開課系所︰財務金融學系
考試日期（年月日）︰101.10.03
考試時限（分鐘）：110
是否需發放獎勵金：是
（如未明確表示，則不予發放）

試題 : 範圍:Chapter 1~4

A. Multiple Choice (30 points)

1. What is a major objective of financial reporting?
a. Provide information that is useful to management in making decisions.
b. Provide information that clearly portray nonfinancial transactions.
c. Provide information that is useful to assess the amounts, timing, and
uncertainty of perspective cash receipts.
d. Provide information that excludes claims to the resources

2. The following published documents are part of the "due process" system used
by the IASB in the evolution of a typical IASB Standard (1) Exposure Draft
(2) IASB Standard (3) Discussion Paper
The chronological order in which these items are released is as follows:
a. (1) (2) (3) b. (1) (3) (2) c. (2) (3) (1) d. (3) (1) (2)

3. The International Accounting Standards Board (IASB) defines one of the 5
elements as follows: "the residual interest in the assets of the entity
after deducting all its liabilities" Which element matches this description?
a. Retained earnings. b. Income c. Equity
d. All of the choices match this definition.

4. Which basic assumption may not be followed when a firm in bankruptcy
reports financial results?
a. Economic entity assumption. b. Going concern assumption.
c. Periodicity assumption. d. Monetary unit assumption.

5. Under current IFRS, inflation is ignored in accounting due to the
a. economic entity assumption. b. going concern assumption.
c. periodicity assumption. d. monetary unit assumption.

6. Recognition of expense related to amortization of an intangible asset
illustrates which principle of accounting?
a. Expense recognition b. Full disclosure.
c. Revenue recognition. d. Historical cost.

7. Charging off the cost of a wastebasket with an estimated useful life of 10
years as an expense of the period when purchased is an example of the
application of the
a. consistency characteristic. b. matching principle.
c. materiality constraint. d. historical cost principle.

8. The omission of the adjusting entry to record depreciation expense will
result in an:
a. overstatement of assets and an overstatement of equity.
b. understatement of assets and an understatement of equity.
c. overstatement of assets and an overstatement of liabilities.
d. overstatement of liabilities and an understatement of equity.

9. IFRS requires that a single amount be disclosed within the income statement
for
a. the post-tax profit/loss on discontinued operations and the pre-tax gain/
loss on the disposal of discontinued operational assets.
b. the pre-tax profit/loss on discontinued operations and the post-tax gain/
loss on the disposal of discontinued operational assets.
c. the pre-tax profit/loss on discontinued operations and the pre-tax gain/
loss on the disposal of discontinued operational assets.
d. the post-tax profit/loss on discontinued operations and the post-tax gain/
loss on the disposal of discontinued operational assets.

10. The earnings per share computation is not required for .
a. Net income.
b. Gain on disposal of discontinued operation, net of tax.
c. Income from continuing operations.
d. Income from operations.

※選擇題答案: CDCBC / ACADD

B. Problems (70 points)
※ 不必抄題 / 分錄請注意日期資訊(若有必要)
I.
The qualitative characteristics that make accounting information useful for
decision-making purposes are as follows.

Relevance / Neutrality / Verifiability / Completeness / Understandability /
Timeliness / Comparability / Faithful representation / Predictive value /
Confirmative value

Instructions
Identify the appropriate qualitative characteristic(s) to be used given the
information provided below.
(a) Qualitative characteristic being employed when companies in the same
industry are using the same accounting principles.
(b) Quality of information that confirms users' earlier expectations.
(c) Imperative for providing comparisons of a company from period to period.
(d) Ignores the economic consequences of a standard or rule.
(e) Requires a high degree of consensus among individuals on a given
measurement.
(f) Predictive value is an ingredient of this fundamental quality of
information.
(g) Qualitative characteristics that enhance both relevance and faithful
representation.
(h) Neutrality and completeness are ingredients of this fundamental quality of
accounting information.
(i) Two fundamental qualities that make accounting , information useful for
decision-making purposes.
(j) Issuance of interim reports is an example of what enhancing ingredient?







II. The following trial balance was taken from the books of Fisk Corporation on December 31, 2010.

Account Debit Credit
Cash $12,000
Accounts Receivable 40,000
Note Receivable 7,000
Allowance for Doubtful Accounts $1,800
Merchandise inventory 44,000
Prepaid Insurance 4,800
Furniture and Equipment 125,000
Accumulated Depredation—F. & E. 15,000
Accounts Payable 10,800
Share Capital—Ordinary 44,000
Retained Earnings 55,000
Sales 280,000
Cost of Goods Sold 111,000
Salaries Expense 50,000
Rent Expense 12,800
Totals $406,600 $406,600
======== ========

At year end, the following items have not yet been recorded.
a. Insurance expired during the year, $2,000.
b. Estimated bad debts, 1% of gross sales.
c. Depreciation on furniture and equipment, 10% per year.
d. Interest at 6% is receivable the note for one full year.
e. Rent paid in advance at December 31, $5,400 (originally charged to expense)
f. Accrued salaries at December 31, $5,800.
Instructions
(a) Prepare the necessary adjusting entries.
(b) Prepare the necessary closing entries.


III.
Presented below is an income statement for Kinder Company for the year ended
December 31, 2011.

Kinder Company
Income Statement
For the Year Ended December 31, 2011
Net Sales $800,000
Cost and expenses:
Cost of goods sold 640,000
Selling, general, and administrative expenses 70,000
Other, net 20,000 730,000
Income before income taxes 70,000
Income taxes 21,000
Net income $49,000
=======
Additional information:
1. "Selling, general, and administrative expenses" included a charge of $7,000
for impairment of intangibles.
2. "Other, net" consisted of interest expense, $10,000, and a discontinued
operations loss of $10,000 before taxes. If the loss had not occurred,
income taxes for 2011 would have been $24,000 instead of $21,000.
3. Kinder had 20,000 ordinary shares outstanding during 2011.

Instructions
Prepare a corrected income statement, including the appropriate per share
disclosures.


IV.
Data relating to the balances of various accounts affected by adjusting or
closing entries appear below. (The entries which caused the changes in the
balances are not given.) You are asked to supply the missing journal entries
which would logically account for the changes in the account balances.

1.
Interest receivable at 1/1/10 was ￡1,000. During 2010 cash received from
debtors for interest on outstanding notes receivable amounted to ￡5,000. The
2010 income statement showed interest revenue in the amount of ￡5,400. You are
to provide the missing adjusting entry that must have been made, assuring
reversing entries are not made.

2.
Unearned rent at 1/1/10 was ￡5,300 and at 12/31/10 was ￡8,000. The records in
dicate cash receipts from rental sources during 2010 amounted to ￡40,000, all
of which was credited to the Unearned Rent Account. You are to prepare the
missing adjusting entry

3.
Accumulated depreciation—equipment at 1/1/10 was ￡230,000. At 12/31/10 the
balance of the account was ￡270,000. During 2010, one piece of equipment was
sold. The equipment had an original cost of ￡40,000 and was 3/4 depreciated
when sold. You are to prepare the missing adjusting entry.

4.
Allowance for doubtful accounts on 1/1/10 was ￡50,000. The balance in the
allowance account on 12/31/10 after making the annual adjusting entry was
￡65,000 and during 2010 bad debts written off amounted to ￡30,000. You are to
provide the missing adjusting entry.

5.
Prepaid rent at 1/1/10 was ￡9,000. During 2010 rent payments of ￡120,000 were
made and charged to "rent expense." The 2010 income statement shows as a
general expense the item "rent expense" in the amount, of ￡125,000.
You are to prepare the missing adjusting entry that must have been made,
assuming reversing entries are not made.

6.
Retained earnings at 1/1/10 was ￡150,000 and at 12/31/10 it was ￡210,000.
During 2010, cash dividends of ￡50,000 were paid and a share dividend of
￡40;000 was issued. Both dividends were properly charged to retained earnings. You are to provide the missing closing entry.


--
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※ 編輯: d3osef (140.112.4.182), 06/07/2014 14:13:24






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These findings indicate that after the firms implemented ERP systems, the faithful representation of accounting information increased and ...

#44. Chapter 2 財務報導的觀念性架構 - SlideServe

指出會計資訊的品質特性。 定義財務報導的基本要素。 說明會計的基本假設。 ... 基本品質—忠實表達 • 忠實表達(faithful representation)代表數字跟 ...

#45. 會計學Ⅱ 第十二章財務會計理論第二節會計品質特性.

3 12-2會計品質特性 (三)可靠性(Reliability) 1.忠實表達(Faithful Representation)：財務報導與交易事項完全一致或吻合。 2.實質重於形式(Substance Over Form)：會計 ...

#46. 會計科目、術語中英對照 - CooTAG庫特客

Item Term in English Term in Chinese 1 recoverable 可回收(金額) 2 'Corridor' 「緩衝區」 3 'Cost of sales' method 「銷貨成本」法

#47. 會計反映經濟實質 - 雜誌

會計 月刊 ◎市場定位 創刊發行：會計研究月刊於民國74年創刊，迄今已發行近20年獨特性：市場上財經資訊千百種， ... 與其是否能忠實表達（Faithful Representation）？

#48. 會計變化----《國際財務報告準則》 (Accounting Changes - IFRS)

【看影片學英語】數萬部YouTube 影片，搭配英漢字典即點即查，輕鬆掌握單字發音與用法，長久累積看電影不必再看字幕。

#49. 97學年度碩士班入學招生考試試題紙

會計 與資訊學系碩士班 ... bias and is a faithful representation is: ... 試作:(1)指出係會記錯誤或會計變動(須指出係何種會計變動)?(6%).

#50. 代寫論文：什麼是​​AASB框架 - 英国论文

2004年7月，澳大利亞會計準則委員會(AASB)發布了AASB框架。 ... The faithful representation of the organisation's events and transactions to make it bias and ...

#51. 財務報導目的會計師與律師之溝通

會計師 在查核或有事項時，應向受查者之法律顧問或其他受託辦 ... 述決策，財務報表應具備攸關性(relevance)及忠實表達(faithful representation)兩項基本特性。

#52. 記錄 - 輔仁大學學術資源網

美國財務會計準則委員會發布之財務會計觀念公報第二號：「會計資訊之 ... is reliable to the extent that it is verifiable, is a faithful representation,.

#53. 出席美國公開發行公司會計監督委員會第12屆2018年 ... - 金管會

五、會計界如何因應外界對於審計專業的不信賴（How Should the Audit. Profession Respond to the Growing Trust Deficit ... （Faithful Representation）之特性。

#54. 臺灣綜合大學系統108學年度學士班轉學生聯合招生考試試題

會計 學. 科目碼. B0292. ※本項考試依簡章規定各考科均「不可以」使用計算機. 本科試題共計4 頁 ... b. relevance and faithful representation.

#55. (PDF) costs | bbxuan tan - Academia.edu

「重要會計用語中英對照」 Item Term in English Term in Chinese 1 [Amount] ... 價值避險511 Fair value measurement 公允價值衡量512 Faithful representation 忠實 ...

#56. 第二章财务报告概念框架（第三讲·有用财务信息的定性特征）

企业会计准则（CAS）认为这是一种信息质量要求，但本教材认为应. ... 的基本定性特征为相关性（Relevance）和如实反映（Faithful Representation）。

#57. 非營利組織財務資訊的公開報導： 美國經驗與其意涵*

有可靠性，通常是由忠實表達（faithful representation）、可驗證性（verifiability） ... 在財務會計觀念公報第四號中，特別提出非營利組織的資訊提供應達到下列.

#58. 台灣醫療財團法人財務資訊公開之研究

療改革基金會（以下稱醫改會）業務負責人及財團法人醫院主管及承辦會計主管 ... 首先為財務報告必須是相關（relevant）且忠實呈現（faithful representation）.

#59. 重要會計用語中英對照

11 Accounting for Investments in Associates 投資關聯企業之會計 ... 512 Faithful representation 忠實表述 513 Fees 費(用)

#60. 出席美國公開發行公司會計監督委員會第 ... - 公務出國報告資訊網

五、會計界如何因應外界對於審計專業的不信賴（How Should the Audit. Profession Respond to the Growing Trust Deficit ... （Faithful Representation）之特性。

#61. [試題] 101上劉心才中級會計學第一次小考- 看板NTU-Exam

課程名稱︰中級會計學課程性質︰必修課程教師：劉心才(助教名:謝昇峰) 開課 ... Timeliness / Comparability / Faithful representation / Predictive ...

#62. 二.理论分析题(2小题,每小题15份,共30分)

2、请从理论上分析忠实反映观(faithful representation view) ... 业绩预告制度的初步建立,为学者们进行会计盈余的信息含量问题研究提供了一个新的.

#63. Lisa Chiu - Finance assistant manager - LinkedIn

... laws to improve clients' accounting policy and internal control for reaching faithful representation ... 中華民國會計師考試及格（CPA of ROC） 圖片 ...

#64. 會計用語中英對照 - SlideShare

1 「「「「重重重重要會計用語中英對照」要會計用語中英對照」要會計用語中英 ... measurement 公允價值衡量512 Faithful representation 忠實表述513 ...

#65. Financial Reporting Update 2020 - Nelson CPA Limited |

IAS 37 國際會計準則第37號——準備、或有負債和或有資產 ... (relevance, faithful representation, comparability, verifiability,.

#66. 季刊 - 會計師公會

81 社團法人中華民國會計師公會全國聯合會會務活動 . ... (faithful representation)之基本品質特性，亦希望財務資訊具有可比較(comparability)、可 ...

#67. 年報Annual Report

信永中和會計師事務所（特殊普通合夥） ... and its legal representative is Mr. Zhang Daiming. ... 培拉大學頒授的會計專業學士學位，並為香港.

#68. 2021 - 年報Annual Report

按中國會計準則編制主要財務數 ... billion and its legal representative is Mr.Fan Jun. ... 博市淄川區財政局科員、所長，山東振魯會計.

#69. 年報Annual Report - :: HKEX :: HKEXnews ::

信永中和會計師事務所（特殊普通合夥） ... and its legal representative is Mr. Zhang Daiming. ... 陳先生於審計、會計及公司治理領域擁有豐.

#70. 香港社會服務聯會

本資料僅作一般參考之用，並非作為會計、財務、投資、稅務或其他專業意見的根 ... Relevance and faithful representation are the two qualitative.

#71. 完Q之路（八十五）：HKFRS 16 租賃（Leases）- 租賃合同

以我所知，會計界之所以作出這個修改，其中一個原因是因為長期租賃事實 ... not always provide a faithful representation of leasing transactions.

#72. 提升決策使用之ESG資訊品質指引 - 企業永續發展協會

上述觀點建立在由數位會計專家. 協作的概念性議題的成果；使用 ... 邊界：與會計年度和企業. 所有權保持一致 ... 表述(faithful representation)」，.

#73. (PPT) Chapter 2 財務報導的觀念性架構 - dokumen.tips

相關的資訊同時也幫助使用者確認或者更改先前的預期，此為確認價值(confirmatory value) 。 ... 忠實表達(faithful representation) 代表數字跟描述與已經存在或發生的事件 ...

#74. 新国际财务报告概念框架的主要内容及其对会计准则制定 ... - 搜狐

本文将发表在《中国注册会计师》杂志2018年第8期国际会计准则理事会理事陆建桥编者按：财务报告概念框架是由一套内容完整、逻辑一致的高层次概念构成 ...

#75. 博客來-Valuation for Financial Reporting: Fair Value, Business ...

"The comments on efficient markets and faithful representation in the first chapter were very (very) helpful and well written. Masterful Great book and I ...

#76. 重要會計用語中英對照，含科目代碼Important Accounting Term ...

整理自中国会计科目中英文对照（含科目代码）_百度百科& 會計研究發展基金會 Order Code English. ... Faithful representation, 忠實表述.

#77. 年報

representation as to its accuracy or completeness and expressly ... 於二零零八年取得香港理工大學會計學（榮譽）工商. 管理學士學位。

#78. HKFRS 16 Leases - HKICPA

... criticised for failing to meet the needs of investors and analysts because it did not always provide a faithful representation of leasing transactions.

#79. 由財務指標與非財務指標探討旅行社之經營績效

附錄三解釋函：（98）基秘字第340 號汽車融資公司會計處理疑義. 98. 附錄四解釋函：（100）基秘字 ... 一家公司若能忠實表述（Faithful Representation），並且即時.

#80. ANNUAL REPORT 2020 年報 - 美亞娛樂

計師公會（CMA）資深會員、公共會計師公會 ... 或處置；存置恰當之會計紀錄；及確保財務 ... of directors' representation in participating.

#81. (PDF) Capital Market and Financial Statements - ResearchGate

will further enhance relevance and faithful representation. and that is the information needs to be comparable,.

#82. 有用な財務情報の質的特性と会計基準の開発

... 忠実な表現（faithful representation）」1) に変更することを提案す ... 斎藤静樹［2011］，「会計基準作りの基準と会計研究」『會計』第179巻第 ...

#83. 財務会計情報の変容 - 日本大学商学部

また，測定基準. が生み出す情報が有用であるためには，目的適合性（relevance）と忠実な表現（faithful representation）を満たさなければならない（par.6.45）。

#84. 各國中央銀行法選輯(2013 年版)

各聯邦準備銀行應將2000 年會計年度撥入盈餘基金內之 ... due regard to a fair representation of the financial, agricultural, industrial, and.

#85. 目錄

當事人在從事航空器融資性租賃交易時，通常會涉及經濟、會計、稅務、法律等 ... 聲明（Representations）與保證（Warranties），均係指契約當事人一方對過去.

#86. 財務會計基本觀念

第1 章財務會計基本觀念…………………… 1-1. 第2 章財務報導及財務報表………………… 2-1. 第3 章收入的認列…………………………… 3-1. 第4 章現金及應收帳款……………………… 4-1. 第5 章存貨…

#87. Relevance 會計 - San&San Studio

找relevance會計在Dcard與PTT討論評價與推薦提供faithful representation會計, comparability會計, materiality會計相關資訊找relevance會計就在網路品牌潮流服飾穿 ...

#88. 會計之基本概念及財務報導觀念架構

國際會計準則理事會(IASB)的「觀念架構」認為,有用的財務資訊. 須同時具備兩項基本品質特性:攸關性與忠實表述。 攸關的財務資訊是指與使用者所作決策有關,應具有預測價值或 ...

#89. 財務報導之觀念架構

第五十三條當資產之未來經濟效益很有可能流入企業，且其成本或價值能可靠衡量時，應. 於資產負債表中認列。 第五十四條當支出已發生而未來經濟效益於當期會計期間之後流入 ...

#90. 【會計學 ～ 】講義（第一冊）

專利權成本之攤銷 廠房設備之提列. 折舊 備抵壞帳之估計 應計利息收入 現金收入。 （ ） 我國一般公認會計原則(GAAP)係由下列那個機構訂定？ 美國會計師公會( ...

#91. 解讀國際會計準則與財務報表:IFRS入門九堂課

(2)外部使用者:會計資訊的外部使用者,通常是指公司以外對公司資訊有興趣的個人與組織,最常見的類型為 ... 求攸關,而忠實表達(Faithful Representation)是指財務報導與交 5.

#92. 綜合收益會計研究 - 第 30 頁 - Google 圖書結果

Лё (faithful representation) , "ГРЕВ (ё), 4ё— 8 В.) (comparability, including consistency) ia тар йt 14 ( understandability) is it if it fi fi fй 49 3 4 4+: ...

#93. 會計學:使用者導向-第三版: IFRS - 第 21 頁 - Google 圖書結果

ࠠɽ׌ʿҹᗫ׌ ྡ 1-7 㕾㖟㖉㖕㖣༟cৃ ࠠɽ׌ ҹᗫ׌ ڢҹᗫ׌ ഐ㕐Ҽ 忠實表述所謂忠實表述係指׀ྼڌࠑ faithful representation ׀ྼڌࠑ faithful representation ...

#94. 中級會計學 - 第 18 頁 - Google 圖書結果

2 ,首要品霞特性—忠霞表逵忠霞表蓬( Faithful Representation )是强翡周鲁証十资飘愿奥霞除相符,亦即企美的鲁証升証已策和鲁証升韩服表必须真真霞、客截地反映企美的释 ...

#95. 記帳士會計學概要（增訂版）: 1版 - 第 36 頁 - Google 圖書結果

可靠性( reliability) :指資訊可免於重大錯誤( error )及偏差(bias),並能忠實表達其所要表達的現象或狀況: 忠實表達(faithful representation):財務報導的描述與衡量 ...

#96. 會計英語 - Google 圖書結果

... 一致性 the business entity concept 會計主體 Multiple Choice Questions 1. ... feedback value C. the information is a faithful representation of what it ...

#97. 四、會計資訊品質特性與商業會計法

會計 帳簿. 會計憑證. 會計科目. 財務報表. 會計事務處理程序. 損益計算. 入帳基礎. 審核. 決算. 罰. 則. 商業會計處理準則（共計41條）：.