教育測驗與評量(統計)

三、（40分)試就下列各自獨立的情況作相關之會許處理1 'Finesse Co., purchases and installs a machine on January 1, 2004,

2、The stockholders’ eqiiily of Whiz.com at the beginning of the day on February 5 follows:On Februar

【題組】(2)One stockholder owned 750 shares on February 5 before Ihe dividend. Compute the book value pe

【題組】(3)Compute the total market value of the investor’s shares in part 2 as of February 5 and Februa

【題組】2、Derivedform long-used and generally accepted uccounling practices.

【題組】3、Financialstatement information is supported by evidence oiht-r tliaa someone’s opinion or beli

【題組】4、Revenueis recorded only when the earnings process is cornpletc

【題組】5、Infomiationis based on aclual costs incurred in iransactions.

【題組】 (b) the first annual payment on the note.

【題組】(2) Finesse receives an insurance settlement of $30,000 resulting form the total• destruction of

二.The following data are taken from the Financial statements of Billy Company:Instructions【題組】(a) Co

【題組】(b〉What conclusion can an analyst draw about the management of the accounts receivable?

三、Tresh Company purchased 42,000 shares of common stock of Mann Corporation as a long-term investme

【題組】2.Prepare any entries that Tresh Company should make in accounting for its investment in Mann st

【題組】3.What is the balance of the Stock Investments account on Tresh Company's books at the end

三、Tresh Company purchased 42,000 shares of common stock of Mann Corporation as a long-term investme

四、Logan Insurance Agency prepares monthly financial statements. Presented below is an income stateme

【題組】2.Acompany insurance salesman sold a life insurance policy to a client for a premium of $28,000.

【題組】3.Supplies on hand at the beginning of the month were $3,000’ The agency purchased additional su

【題組】4.The agency purchased a new car at Ihe beginning of the month for $16,800 cash.丁he car will dep

【題組】5.Salaries owed to employees at the end of the month total $5,300, The salaries will be paid on

五、The stockholders' equity section of Manley Corporation's balance sheet at December 31,

1.個體經濟：【題組】(1)請說明完全競爭廠商的短期與長期均衡條件。（10分）

1.個體經濟：⑵已知需求函數爲Q=220-2P，供給函數爲Q=2P-20，請問:（10分）【題組】(a)當市場達到均衡時，消費者剩餘與生產者剩餘分別是多少？

【題組】(b)如果政府規定價格上限爲P=40,此規定造成的社會無謂損失(deadweightloss)是多少？

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