批踢踢實業坊 Examination 板: [考題] 普考會計考題疑問－2016徵求年菜推薦網路訂購最紅的商家.年菜訂購?台北年菜外送餐廳推薦(年菜)?年菜.今年不想做年菜推薦,網路宅配哪一家好?

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批踢踢實業坊 Examination 板

[考題] 普考會計考題疑問

Jul 4th 2013, 16:24, by zero1234

作者zero1234 (zero)

看板Examination

標題[考題] 普考會計考題

時間Thu Jul 4 16:24:43 2013

以下題目出自99年普考 1- 甲公司第一年年底有應付薪資為$7,200，第二年年初未作任何轉回分錄 1月6日支付薪資$12,000 時全數作為當期薪資費用。第二年9月1日預收六個月租金$18,000 全數認列租金收入。第二年年底未作任何更正與調整分錄前，淨利為$38,000，試問第二年正確的淨利為多少？ A)$27,200 B)$36,800 C)$39,200 D)$48,800 Ans：Ｃ疑問：我的基礎不太好，算出來的答案差很大，請幫忙指點如何解題? $38,000-$12,000(含7,200+12K和7.6K的差額4800)+ 18,000=44 2- 甲公司在 X1 年初開出一張$60,000附息 8%、6年期的分期付款票據向銀行借款$60,000，分6年於每年底支付一定金額償還本金及利息，則每年應償還的金額為何？（期數 6，利率 8%的年金現值為 4.623；期數12，利率 4%的年金現值為 9.385） A)$14,800 B)$12,979 C)$6,393 D)$10,000 Ans：B) 疑問：我只算出利息後就卡住，請幫忙告知接下來該如何做每期利息：60,000*8%=4,800 題目沒有給市場利率，也不知該怎麼算票據的現值? -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 118.165.171.116

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