資訊推薦

• 32. 應付股票股利在資產負債表上，應列於：(A)流動負債(B)遞延負債(C)股東權益 (D)流動資產
• 33. 甲、乙、丙三人於88年初合夥成立三多商店，其中甲出資$20,000，乙出資$50,000，丙出資$30,000。88年度三多商店的營業淨利為$4,000，若其損益分配係依各人資本額以7%計算利
• 34. 在計算速動比率時通常不包括下列何者？(A)現金(B)應收帳款(C)應付帳款(D)存貨
• 35. 企業以現金償付應付帳款後，其流動比率：(A)上升 (B)下降 (C)不變 (D)可能上升，可能下降
• 36. 期初存貨$60,000、期末存貨為$80,000，銷貨為$600,000，銷貨毛利率為30%，則存貨週轉次數為：(A)7.5次 (B)6次 (C)5.25次 (D)7次
• 37. 崇明公司擁有日月公司10%之股權，且對日月公司不具有重大影響力。今日月公司列報年度淨利$300,000，則崇明公司應作如何之會計記錄：(A)投資科目增加$30,000(B)投資科目減少$30,
• 38. 下列何者會使本期淨利高估？(A)進貨高估 (B)期末存貨高估(C)運費高估(D)期初存貨高估
• 39. 當物價持續上漲時，下列何者之存貨評價最高？(A)成本與市價孰低法 (B)加權平均法 (C)先進先出法 (D)後進先出法
• 40. 應收帳款週轉率越高，表示企業：(A)存貨進出的速度越快(B)賒銷的比重越大(C)向顧客收取帳款的速度越快(D)向顧客收取帳款的天數越長
• 102.Mark___his money in the Central Bank.(A)complete(B)deposit(C)fill out(D)spend
• 103.Please___ this form first, please. (A)spend(B)deposit(C)fill out(D)put
• 104.We___our assignment in 10 minutes.(A)finish(B)see(C)feel(D)look
• 105.Don't keep your money in your room. It's not___. (A)quiet(B)dangerous(C)safe(D)excited
• 106.Dirty socks___bad. (A)smell(B)sound(C)taste(D)hear
• 107.These apples___very sweet.(A)fell(B)sound (C)taste(D)smell
• 108.He___awful. He must be sick. (A)looks(B)smells(C)tastes(D)taste
• 109.Mother put the food in the___so that she can keep it for a long time. (A)television set(B)cupboa
• 110.We see a movie at a movie___.(A)space(B)market(C)theater(D)restaurant
• 111.The dog is really dirty. Please___him today. (A)spill(B)worry(C)bathe(D)look
• 112.We'll have to wait a few minutes for Bill.He isn't___.(A)soft(B)almost(C)ready(D)good
• 113.I paid the___,but the clerk forgot to give me the books I bought.(A)tank(B)motel(C)bill(D)bank
• 114.Mark: Do you write your left hand? Bob: No, I write with my___hand.(A)correct(B)right(C)wrong(D)
• 115.Don't___the cup! It's very hot. (A)hurt(B)touch(C)point to(D)pull
• 116.Today is a beautiful day! It's the first day___spring.(A)about(B)then(C)of(D)at
• 117.I hear the music. Who___the radio? (A)turned(B)on(C)turned on(D)turned off