Test Review

{1} 於三月一日 購入機器$88,000 付款條件 2/15, n/30 未能在折扣內付款                           使用年限7年 估計殘值$4,000

機器可工作時間120,000 HR 七年實際工作時間為 32,000HR 21,000HR                         20,000HR 15,000HR 18,000HR 9,000HR 5,000HR

直線 (88,000-4,000)/7 x 10/12

          (88,000-4,000)/7

工作時間 (88,000-4,000)/120,000 = 0.7

32,000 x 0.7= 22,400; 21,000x 0.7= 14,700

倍數餘額 折扣率= 2/n= 2/7= 28.57

88,000x 28.57% x 10/12= 20,951

(88,000-20,951)x 28.57%= 19,156

(88,000-40,107)x 28.57%=13,683

年數合計 (88,000-4,000)x 7/28 x 10/12 = 17,500

(88,000-4,000)x 7/28 x 2/12 + 6/28 x 10/12= 3,500+15,000= 18,500

(88,000-4,000)x 6/28 x 2/12+ 5/28 x 10/12= 3,000+ 12,500= 15,500

{2} 3/1 Credit 機器 170,000 (定價打85折) Debit 應付帳款 170,000

3/14 Credit 應付帳款 85,000(半數價款於三月14日支付)

Debit 機器1,700 ( 2/15條件) 現金 83,300 (85,000-1,700)

機器買價= 170,000-1,700= 168,300

機器成本= 購價 168300+ 安裝 3000+ 試車 2000+ 拆除費 6000= 179300

分錄 99-3-1= (179300-0)/10 x 10/12= 14942

100-1-1= (179300-0)/10 = 17930

99年 Credit 折舊費用 14,942 Debit 累計折舊 14,942

100年 Credit 折舊費用 17,930 Debit 累計折舊 17,930

{3} (1) X x(1-2%)= 58,800;    X=60,000, 折扣1,200

(2) 80,000-60,000= 20,000

(3)支付58,800 Credit 應付帳款 60,000 Debit 進貨折扣 1,200 現金 58,800

Credit 應付帳款 20,000 Debit 應付票據 20,000

到期日 Credit 應付票據 20,000 利息費用 250 (20,000×5%x3/12) Debit 現金 20,250

{4} (1) 備抵壞帳 左下: 6000 右底 20,000 (借方餘額)

Credit 呆帳費用 26,000 Debit 備抵壞帳 26,000

(2) 提列 Credit 保證費用 120,000( 1,500×800台x10%) Debit 估計保證負債 120,000

Credit 估計保證負債 90,000 ( 1,500x 60) 零件存貨 90,000

(3) Credit 訴訟賠償費用 200,000 Debit 訴訟賠償費用 200,000

B/S 揭露:最高賠償$300,000

(4) 102年 Credit 訴訟損失 2,000,000 Debit 估計負債 2,000,000

103年 Credit 估計負債 2,000,000 訴訟損失 1,000,000

Debit 現金 3,000,000

 

Chapter 10

(1) 章魚燒機器 定價$100,000 折扣內付款享4%現今折扣 支付運費$7,000 關稅$6,000 保險費$3,000. 運送途中發生損壞 修理費$3,000 機器測試費$2,000 機器成本計算?

(ANS) 96,000 + 7,000 + 6,000 + 3,000 +2,000= 114,000

(2) 停止營運將機器設備一併賣某公司 價款總計$280,000 此外花費$20,000專家鑑價結果如下 $280,000    40,000    80,000

(ANS) 280,000 x 28/40 = $196,000;         Credit 鑑價費用 20,000

40,000 x 4/40 = $4,000;                                            Debit 現金 20,000

80,000 x 8/40= $16,000

(3) x5年3月1日買進一臺預拌混泥機 定價$200,000 八五折成交付款條件為 3/10, n/30 半數價款在折扣期限內付清. 機器安裝費$3,000 試車費$2,000 運送過程損壞 修理費$1,500 報費舊混泥機及拆除 拆除費$6,000 計算機器成本?

(ANS) 3/1 Credit 機器 170,000                    3/10 Credit 應付帳款 85,000

Debit 應付帳款 170,000                          Debit 機器              25,50

現金              82,450

機器買價 = 170,000 -2,500= $167,450

機器成本 167,450 +3,000 +2,000 +6,000 = $178,450

(4) x5年7月1日購入一臺製冰機 成本$315,000 估計耐用年限5年 殘值為$15,000. 該機器總工作時間為30,000機器小時; x5年實際使用3,000 小時 x6年實際使用7,200小時. 計算x5, x6年度折舊金額 並作相關調整分錄

(直線法)x5= (315,000-15,000) ÷ 5 x 6/12 = 30,000

                  x6= (315,000-15,000) ÷ 5= 60,000

(生產數量法) (315,000-15,000) ÷ 30,000 = 10 

                        x5= 3,000 x 10= 30,000;   x6= 7200 x 10= 72,000

 

 

 

 

 

 

 

 

Accounting chapter 10

First National Bank agrees to lend $100,000 on September 1, 2010, if Cole Williams Co. signs a $100,000, 12%, four-month note maturing on January 1. When a company issues an interest-bearing note, the amount of assets it receives generally equals the note’s face value.

Sept.1 Cash                                                  100,000

                                    Notes Payable                           100,000

Illustration:  If Cole Williams Co. prepares financial statements annually, it makes an adjusting entry at December 31 to recognize interest.

Dec 31. Interest Expense                          $4,000

                      Interest Payable                         4000

$100,000 x 12% x 4/12= 4000

Illustration:  At maturity (January 1), Cole Williams Co. must pay the face value of the note plus interest. It records payment as follows.

Jan.1           Notes Payable                                            100,000

                    Interest payable                                           4000

                                           Cash                                                  104000

Illustration:  March 25, cash register readings for Cooley Grocery show sales of $10,000 and sales taxes of $600 (sales tax rate of 6%), the journal entry is:

Mar.25      Cash                                       10,600

                               Sales                                         10,000

                               Sales tax payable                        600

Illustration:  Superior University sells 10,000 season football tickets at $50 each for its five-game home schedule.  The entry for the sales of season tickets is:

Aug 6.       Cash   500,000

                                    Unearned ticket revenue  500,000

Superior records the earning of revenue with the

following entry.

Sep. 7       Unearned ticket revenue   500,000

                                                      Ticket revenue  500,000

Illustration:  Wendy Construction issues a five-year, interest-bearing $25,000 note on January 1, 2009. This note specifies that each January 1, starting January 1, 2010, Wendy should pay $5,000 of the note. When the company prepares financial statements on December 31, 2009,

1.What amount should be reported as a current liability? 5000

What amount should be reported as a long-term liability?20000

Illustration:  Based on Cargo Corp.’s $100,000 payroll,

the company would record the employer’s expense and liability for these payroll taxes as follows.

 Payroll tax expense                  13,850

             FICA tax payable                                7,650

             State unemployment tax payable     800

             Federal unemployment tax payable 5,400       

Illustration:  Devor Corporation issues 100, five-year, 10%, $1,000 bonds dated January 1, 2010, at 100 (100% of face value).  The entry to record the sale is:

       Jan 1. Cash                               100,000

                      Bonds Payable                 100,000

Prepare the entry Devor would make to accrue interest on December 31.

Dec.31   Bond Interest expense 10,000

                  Bond Interest payable        10,000

Prepare the entry Devor would make to pay the interest on Jan. 1, 2011.

Jan.1   Bond Interst Payable      10,000

                    Cash                                         10,000

At DISCOUNT Illustration:  Assume that on January 1, 2010, Candlestick Inc. sells $100,000, five-year, 10% bonds at 98 (98% of face value) with interest payable on January 1.  The entry to record the issuance is:

Jan.1 Cash                                       98,000

          Discounts on bonds payable 2,000

                             Bonds Payable                      100,000

BONDS RETIREMENT Illustration: Assume at the end of the fourth period, Candlestick Inc., having sold its bonds at a premium, retires the bonds at 103 after paying the annual interest. Assume that the carrying value of the bonds at the redemption

date is $100,400 (principal $100,000 and premium $400). Candlestick records the redemption at the end of the fourth interest period (January 1, 2014) as:

Bonds Payable               100,000

Premium on bonds payable 400

Loss on bonds redemption 2,600

                         Cash                                          103,000

Amotizing Bond Discount and Premium

Bond Discount + Number of Interest Period = BondDiscountAmor

AMORTIZING BOND DISCOUNT Illustration:  Candlestick, Inc., sold $100,000, five-year, 10% bonds on January 1, 2010, for $98,000 (discount of $2,000).  Interest is payable on January 1 of each year.   Prepare the entry to accrue interest at Dec. 31, 2010.

Dec.31 Bond Interest Expense    10,400

                    Discounts on Bonds Payable            400

                     Bond Interest Payable                  10,000

WTO協定 基本理念規則 四種貿易模式 爭端解決程序

附錄1A: 貨品貿易多邊協定 1994年關稅及貿易總協定 農業協定 食品安全檢驗與動植物防疫檢驗措施協定 紡織品與成衣協定 技術性貿易障礙協定 與貿易有關投資措施協定 反傾銷協定 關稅估價協定 裝運前檢驗協定 原產地規則協定 輸入許可程序協定 補貼及平衡措施協定 防衛協定 覆路1B: 服務貿易總協定及其附錄 附錄1C: 與貿易有關智慧財產權協定 附件二: 爭端解決規則與程序瞭解書 附件三: 貿易政策審查機制 附件四: 複邊貿易協定 民用航空器貿易協定 政府採購協定 資訊科技協定 國際乳牛協定 國際牛肉協定

WTO基本理念與規則

創造一個自由, 公平之國際貿易環境 使資源依照永續發展之原則 做最佳使用以提升生活水準 確保充分就業 並擴大生產與貿易開放 平等互惠與互利 透過貿易提升開發中與低度開發國家之經濟發展. 分為不歧視原則 漸進式開放市場 對關稅與非關稅措施予以約束 促進公平競爭及鼓勵發展與經濟轉型等五項

無歧視之貿易 對外關係上須對來自所有會員之貨品給予同等最優惠待遇之最惠國待遇 (Most-favored-nation treatment) ; 對內關係則須對自會員進口之貨品給予本國貨品同等待遇之國民待遇 (national treatment)

經由談判逐步開放市場

GATT 自1948制定以來 至烏拉圭回合談判為止 世界貿易關稅已大幅調降 些許產品甚至降至零關稅 同時關稅約束之範圍也為之擴大 E.g. 烏拉圭回合談判超過120國家參加 協調內容包括關稅議題 非關稅障礙 服務貿易及智慧財產議題等多方面經貿條件

經由對關稅及農業補貼之約束以及服務業市場開放之承諾等建立市場開放之可預期性

GAAT 第十一條規定 各國原則上不得對貨品配置配額 而第二條所允許徵收之關稅 各國政府雖可用以保護產業 提高歲入 但仍須受到規範 包括對外來品不應有差別待遇 以及稅率之上限應受約束等

促進公平競爭

防衛協定 執行關稅估價協定 原產定規則協定等 WTO允許在少數情況下採取限制競爭之措施以維持公平貿易 例如 反傾銷措施與平衡稅措施等

鼓勵發展與經濟轉型

烏拉圭7年談判中 因有3/4會員國皆為開發中國家 所已超過60個開發中國家必須自動自發執行貿易自由化 WTO貿易與發展委員會提供技術協助

WTO四種貿易模式

Cross-border supply 遠距教學

Consumption abroad 觀光旅遊

Commercial presence 外國銀行設立營業據點

Presence of natural persons 服裝模特兒 工程顧問

爭端解決程序

諮商 斡旋調解或調停 爭端解決小組 爭端解決小組報告通過 上訴程序 監督與執行

國企簡答

企業功能的定義與內涵

「管理功能」- -規劃、組織、用人、領導、控制
1. 規劃- -決定企業組織目標,擬定步驟,並選擇達成企業目標的一種程序。
2. 組織- -依據不同業務,將企業組織劃分為若干部門,並確定各部門的執掌與職責。
3. 用人- -員工數目、員工技能、職務種類,以及甄選適任所需專的員工實施訓練,使員工得以在組織中得到發展。
4. 領導- -領導激發組織中的員工,有效達成組織的任務與目標。
5. 控制- -亦即回饋機制,將組織績效與預期的標準作比較,再修正偏差。

(一)內部環境
一內部組織如同一價值鏈,企業機能依照不同的企業有不同的種類,最常見的為生產作業,行銷,人力資源.研究與發展,財務五種,而依 照不同企業需求將有所增減
(二)任務環境
即企業從事業活動會直接接觸到的相關組織團體,係以波特的五力分析說明,一組織會受其影響的有, 供應商,顧客,產業內競爭者,替代品,潛在進入者,此五個領域的議價能力與威脅程度將影響企業營運

Strategic risks

are those risks associated with operating in a
particular industry.
They include risks arising from:

merger and acquisition activity
changes among customers or in demand
industry changes
research and development

 Compliance Risk
Compliance risks are those associated with the
need to comply with laws and regulations.
 Financial risks

Financial risks are associated with the financial
structure of your business, the transactions your
business makes, and the financial systems you
already have in place.

Identifying financial risk involves examining
daily financial operations,
Watching cashflow.
 Operational risks

Operational risks are associated with your
business’ operational and administrative
procedures. These include:

recruitment
supply chain
accounting controls
IT systems
internal rules, policies & procedures
board composition

國企 true and false multiple choices

True/False Questions

  1. The most conspicuous aspect of international business is exporting.

(False)

  1. International business is primarily carried out by individual companies.

(True)

  1. International business today is predominantly the domain of large, multinational companies.

(False)

  1. Exporting is an entry strategy involving the sale of products or services to customers located abroad.

(True)

  1. The two primary types of international investment are portfolio investment and foreign direct investment.

(True)

  1. Over the last few decades, export activity by nations has grown more quickly than has domestic production.

(True)

  1. Most countries have a consistent degree of government intervention in commercial activities.

(False)

  1. Currency risk refers to the risk posed by adverse unexpected fluctuations in exchange rates.

(True)

  1. The opportunity to increase sales is typically the major motive for international expansion.

(True)

10.  For manufacturing companies, on a per-unit-of-output basis, high volumes of production are correlated with lower per-unit cost.

(True)

Multiple-Choice Questions

11.  International business involves the performance of ________ activities by firms across national borders. (b) trade and investment

12.  Which of the following is another term for importing?

(c) Global sourcing

13.  Which of the following are subject to importing and exporting?

(d)All of the above

14.  ________ refers to the transfer of assets to another country or the acquisition of assets in that country.

(a)International investment

15.  Each of the following represents a factor of production except ________.

(c) Hiring policies

16.  Which of the following would not be considered an example of foreign direct investment (FDI)?

(b) cross-border purchase of stocks

 

17.  Which of the following type of risk is also known as political risk?

(d) Country risk

18.  Which of the following is not an example of a cross-cultural risk factor?

(c) Competitive intensity

19.  Inflationary pricing is an example of which of the following?

(c) Currency Risk

20.  Each of the following types of organizations can be active in international business except ________.

(c) RND

國企中文選擇題

1. 下列何者屬於企業職能中的直線職能?
  〈C〉生產與作業職能
2. 下列何者屬於企業的實體資源?
  〈C〉機器設備
3. 營利性組織與非營利性組織其最大差異是?
  〈A〉目標不同
4. 與企業的利潤與營業收入有直接關聯,稱為?
  〈A〉直線職能
5. 資本主義制度主要是屬於下列何型?
  〈A〉市場分配型
6. 混合型制度是屬於下列何型?
  〈C〉市場分配型與命令分配型
7. 世界上大都數的經濟制度都是屬於何種制度?
  〈B〉混合型
8. 下列何者屬於企業的內部關係人?
  〈B〉員工
9. 下列何者屬於企業的外部關係人?
  〈A〉顧客
10. 關係人和企業之間的關係,屬於下列何者關係?
  〈B〉交換關係