問題詳情
15.下列敘述有幾項正確？
(A)一項
(B)二項
(C)三項
(D)四項 (1)呆帳損失係於應收帳款確定無法收回的期間認列(2)應收票據折價應逐期轉為利息收入，其餘額列於資產負債表上，做為應收票據之評價科目(3)銷貨折扣之處理若淨額法，則應收帳款之評價較接近淨變現價值(4)「應收票據貼現負債」及「應收票據折價」均為應收票據之抵減科目(5)融資性質的應收票據貼現，在資產負債表上作為應收票據之抵減科目
(A)一項
(B)二項
(C)三項
(D)四項 (1)呆帳損失係於應收帳款確定無法收回的期間認列(2)應收票據折價應逐期轉為利息收入，其餘額列於資產負債表上，做為應收票據之評價科目(3)銷貨折扣之處理若淨額法，則應收帳款之評價較接近淨變現價值(4)「應收票據貼現負債」及「應收票據折價」均為應收票據之抵減科目(5)融資性質的應收票據貼現，在資產負債表上作為應收票據之抵減科目
參考答案
答案：B
難度：困難0.333333
統計：A(1),B(1),C(0),D(0),E(0)
內容推薦
- ( ) Even though she was absent for a week, Agnes soon _______ with the rest of the class.(A)
- ( )In America, house chores should be done by _______.(A) men(B) women(C) children(D) everyo
- ( ) The man was asked to _______ into the machine to test if he has had any alcohol.(A) devi
- 下列敘述，何者錯誤？(A)年底帳上之應收帳款若均已超過現金折扣期間，則不論採總額法或淨額法，銷貨淨額均相同(B)若採「備抵法」估計呆帳，則當年度曾沖銷呆帳及發生賒銷退回，均會影響年底呆帳提列之金
- ( ) (A) that (B) to (C) of (D) with
- 本公司於第一年初收到二年期不附息票據一張，當時的市場實質利率為12%，票據面額為$78,400，則有關此票據之敘述，下列何者錯誤？(A)第一年底應認列利息收入為$7,500(B)第一年底調整後，
- 五、閱讀測驗：5%Have you ever been to America? If so, you may have noticed some unique things in American l
- ( ) Can you _______ on the projector (投影機), so we can start our presentation?(A) catch (B) s
- 具熙公司採帳齡分析法提列呆帳，已知應收帳款統制帳餘額$200,000，其中有一明細帳為貸餘$100,000，調整前備抵呆帳$3,000，經分析其中1/3的帳款估計有2%無法收回，其餘帳款估計有1
- ( ) (A) unable to (B) was unable to (C) able to (D) was able to
內容推薦
- ( ) The fact that I can't lend you the money has nothing to _______ you. The truth is I
- ( ) (A) appreciation (B) depression (C) forgiveness (D) efficiency
- ( ) William asked Mary to marry him, but I don’t know _____ she accepted.(A) or (B) for (C) b
- ( ) This set of tableware is made of precious _______. They are very rare and expensive.(A)
- ( )Which is NOT mentioned in the article?(A) America being a country worth visiting.(B) Nati
- 三、克漏字測驗： 20%One man, who is lying in bed, thought "I __31___ him if I had pressed the button fo
- ( ) (A) Firstly (B) Moreover (C) For example (D) Meanwhile
- 3月10日洛可公司賒銷商品$240,000，收款條件3/5，1/10，n/30，3月15日收到客戶還來貨欠，收現數為$174,600，3月20日收到剩餘貨欠半數，4月10日收到剩餘貨欠，若賒銷
- ( ) It is a _______ she has to give up the chance to study abroad on a scholarship in order
- ( )The best title for the article is _______.(A) American Culture(B) Cultural Misunderstandi
- ( ) (A) what (B) that (C) which (D) how
- 四、對話：5%( ) Bill: Have you seen the building with solar panels two blocks away?Donna: Yes, and
- ( ) His _______ hurt when he was playing tennis, so he went to see a doctor.(A) model (B) vi
- 公司因出售而收到三個月不附息票據乙紙，面額$206,000，票據利率為年息12%，則下列何者正確？(A)若是銷貨，分錄應為「借：應收票據$200,000，貸：銷貨收入$200,000」(B)若是
- 六、翻譯填空：10% (字首提示字母須重抄)某天夜裡，正當他凝視著天花板時，另一個男子突然醒來，他一直咳嗽，呼吸困難，雙手摸索著召喚護士小姐奔來的按鈕。One night as he w
- ( ) (A) memory (B) honor (C) shame (D) pleasure
- ( ) Lucy: I just can't decide which dress to wear to the party tonight.Alice: You'
- 76 下圖為一孩童之 X 光素片，下列相關敘述何者錯誤？ (A)有呈現腸道異常之徵象 (B)要考慮左側腹股溝疝氣（left inguinal hernia）(C)為確立診斷，必須進一步做小腸鋇劑攝影
- 本公司將二個月期，年利率8%，面額$240,000的附息應收票據一紙，持往銀行申請貼現，該票據在貼現時，尚有一個月到期。貼現時收到現金$241,376，則貼現率為 (A) 9% (B) 10%
- 如果妳懷孕，使用本產品前要徵詢醫生的建議。If you are ______________, ask the _______________ of a doctor before _
- ( ) (A) bleach (B) blank (C) blush (D) blend
- ( ) Kim: _________ My assignment is due tomorrow but I haven't finished it yet.Billy: D
- ( ) Agatha put the book _______ on the desk and pretended to read it, but actually she was t
- 他覺得羞愧，可是他越試著不去想，他感覺越糟。He felt _______________, but the more he tried not to think about it,
- ( ) (A) were told (B) which told (C) told (D) telling