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102 年記帳士暑修班第四次測驗標準答案
一、選擇題
D D B D B C D B D C A D B A A
C A B C D C B A A B D D A C D
二、綜合題
(一): 狀況一:具有商業實質
甲公司 乙公司
機器設備(換入) 80,000
現 金 40,000
累計折舊-機器設備 160,000
處分資產損失 20,000
機器設備 300,000
機器設備(換入) 120,000
累計折舊-機器設備 100,000
機器設備 160,000
現 金 40,000
處分資產利益 20,000
狀況二:不具有商業實質
甲公司 乙公司
機器設備(換入) 100,000
現金 40,000
累計折舊-機器設備 160,000
機器設備 300,000
機器設備(換入) 100,000
累計折舊-機器設備 100,000
機器設備 160,000
現 金 40,000
(二) 土地成本 建築物成本 土地及改良物成本
1. 購買土地成本 500,000 土地挖掘成本 52,000 停車場成本 110,000
仲介佣金 70,000 建築物設計費 90,000 員工休憩涼亭 36,000
契稅代書過戶費 32,000 建築物(資本化利息) 74,000 合計 146,000
拆除舊屋工程款 25,000 建築物成本 1,200,000
舊屋工程殘料售得款(8,000) 合計 1,416,000
前地主積欠之稅款 55,000
合計 674,000
(三)、(1)直線法
機器成本=180,000-9,000-16,000+5,000=160,000
01 年折舊額:(160,000-1,000)÷4=37,500
37,500x9/12=28,125
02〜04 年:37,500
05 年:37,500x3/12=9,375
(2)年數合計法
01 年折舊額=(160,000-10,000)x4/10x9/12=45,000
02 年折舊額=150,000x(4/10x3/12+3/10x9/12)=48,750
03 年折舊額=150,000x(3/10x3/12+2/10x9/12)=33,750
04 年折舊額=150,000x(2/10x3/12+1/10x9/12)=18,750
05 年折舊額=150,000x1/10x3/12=3,750
(3)倍數餘額遞減法
年度 期初帳面金額 折舊率 累計折舊 期末帳面金額
01 160,000 50% 80,000x9/12=60,000 100,000
02 100,000 50% 50,000 50,000
03 50,000 50% 25,000 25,000
04 25,000 50% 12,500 12,500
05 12,500 50% ﹡2,500 10,000
﹡因帳面價值最後不得低於估計殘值,故調整折舊額(2,500=12,500-10,000)。
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102年度記帳士班第四次測驗解答

  • 1. 102 年記帳士暑修班第四次測驗標準答案 一、選擇題 D D B D B C D B D C A D B A A C A B C D C B A A B D D A C D 二、綜合題 (一): 狀況一:具有商業實質 甲公司 乙公司 機器設備(換入) 80,000 現 金 40,000 累計折舊-機器設備 160,000 處分資產損失 20,000 機器設備 300,000 機器設備(換入) 120,000 累計折舊-機器設備 100,000 機器設備 160,000 現 金 40,000 處分資產利益 20,000 狀況二:不具有商業實質 甲公司 乙公司 機器設備(換入) 100,000 現金 40,000 累計折舊-機器設備 160,000 機器設備 300,000 機器設備(換入) 100,000 累計折舊-機器設備 100,000 機器設備 160,000 現 金 40,000 (二) 土地成本 建築物成本 土地及改良物成本 1. 購買土地成本 500,000 土地挖掘成本 52,000 停車場成本 110,000 仲介佣金 70,000 建築物設計費 90,000 員工休憩涼亭 36,000 契稅代書過戶費 32,000 建築物(資本化利息) 74,000 合計 146,000 拆除舊屋工程款 25,000 建築物成本 1,200,000 舊屋工程殘料售得款(8,000) 合計 1,416,000 前地主積欠之稅款 55,000 合計 674,000
  • 2. (三)、(1)直線法 機器成本=180,000-9,000-16,000+5,000=160,000 01 年折舊額:(160,000-1,000)÷4=37,500 37,500x9/12=28,125 02〜04 年:37,500 05 年:37,500x3/12=9,375 (2)年數合計法 01 年折舊額=(160,000-10,000)x4/10x9/12=45,000 02 年折舊額=150,000x(4/10x3/12+3/10x9/12)=48,750 03 年折舊額=150,000x(3/10x3/12+2/10x9/12)=33,750 04 年折舊額=150,000x(2/10x3/12+1/10x9/12)=18,750 05 年折舊額=150,000x1/10x3/12=3,750 (3)倍數餘額遞減法 年度 期初帳面金額 折舊率 累計折舊 期末帳面金額 01 160,000 50% 80,000x9/12=60,000 100,000 02 100,000 50% 50,000 50,000 03 50,000 50% 25,000 25,000 04 25,000 50% 12,500 12,500 05 12,500 50% ﹡2,500 10,000 ﹡因帳面價值最後不得低於估計殘值,故調整折舊額(2,500=12,500-10,000)。