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• 3. Which of the following statements is not an objective of financial reporting?(A) Provide informat
• 4. What is a purpose of having a conceptual framework?(A) To increase financial statement users’ und
• 5. The underlying theme of the conceptual framework is(A) comparability. (B) faithful representation
• 6. The advantage of relating a company’s bad debt expense to its outstanding accounts receivable is
• 7. The failure to record a purchase of merchandise on account even though the goods are properly inc
• 8. Which of the following is not a reason the retail inventory method is used widely?(A) For insuran
• 9. When funds are borrowed to pay for construction of assets that qualify for capitalization of inte
• 10. How should cumulative preference dividends in arrears be shown in a corporation’s statement offi
• 11. On Oct. 1, 20X1, ABC Co. purchased new machinery for €300,000. The machinery has an estimateduse
• 12. A pension liability is reported when(A) the pension expense is greater than the funding amount f
• 13. On July 1, 20X1, ABC Co. issued 500 of its 10%, $1,000 bonds at 99 plus accrued interest. The bo
• 14. ABC Company has 200,000 shares of €10 par value ordinary shares outstanding. During the year ABC
• 15. ABC Inc. had 20,000 ordinary shares issued and outstanding at December 31, 20X8. On July 1, 20X9
• 16. On January 2, 20X9, ABC Co. issued at par £2,000,000 of 7% convertible bonds. Each £1,000 bond i
• 17. On Aug. 5, 20X8, ABC Furniture shipped 50 dining sets on consignment to DEF Outlet, Inc. The cos
• 18. ABC Company has a deductible temporary difference of €3,000,000 at the end of its first year ofo
• 4.小明看到一份資料提到藍色食用色素在雙氧水的鹼性溶液中可以快速分解成為無色，因此做了下列實驗：步驟1：於25.0℃下取10.0毫升0.010M的藍色色素水溶液於試管中。步驟2：於上述試管中，加入2.
• Use the following information for questions 19 and 20.  ABC Company prepares its statement of cash f
• 【題組】(2)  若旅行團重新編組，A 組為年輕人，因此步行較快，時速 5 公里；而 B 組為家長帶著小朋友，因此步行速度較慢，時速 3 公里。巴士載團時速改為 15 公里。已知 A 組搭車 2小時
• 6. (5 points for each) Compute the following indefinite integrals:【題組】(a)
• 【題組】20. What is the amount of cash payments to suppliers reported by ABC Company for the year endedD
• 二、計算題： 1.  Equipment in ABC Co. that cost €80,000 and has accumulated depreciation of €46,000 is exc
• 【題組】(b) Prepare the entries on both companies' books assuming that the exchange lacked commerci
• 2.  ABC Co. received a grant from the government of £200,000 to acquire £600,000 of delivery equipme
• 【題組】(b) What is the   carry amount of the loan payable  ,   grant revenue related to the loan  , and