(三)除《公務員服務法》所為原則性規範外，尚有何落實策進方向？

四、「職業家庭衝突」是臺灣警察人員主要的壓力來源之一，請說明 「職業家庭衝突」的概念意涵與因果理論，並就個人經驗分析討論此一現象對警察機關的影響。

第一大題(35 分)1. Edge Company's salaried employees are paid biweekly. Occasionally, advances made to employees are paid back by payroll deductions. Information relating to salaries for the calendar year 2019 is as follows:At December 31, 2019, what amount should Edge report for accrued salaries payable?

2. On May 31, 2019, Armstrong Company paid €3,400,000 to acquire all of the ordinary shares of Hall Corporation, which became a division of Armstrong. Hall reported the following statement of financial position at the time of the acquisition:It was determined at the date of the purchase that the fair value of the identifiable net assets of Hall was €2,800,000. At December 31, 2019, Hall reports the following statement of financial position information:Assume that the recoverable amount of the Hall division is €1,800,000 instead of $2,100,000. Prepare the journal entry to record the impairment loss, if any, on December 31, 2019.

3. Merando Company acquired equipment on January 1, 2017, for €60,000. Merando elects to value this class of equipment using revaluation accounting. This equipment is being depreciated on a straight-line basis over its 6-year useful life. There is no residual value at the end of the 6-year period. The appraised value of the equipment approximates the carrying amount at December 31, 2017 and 2019. On December 31, 2018, the fair value of the equipment is determined to be €35,000. Determine the amount of depreciation expense that Merando will record on the equipment in 2019.

4. Winsor Corp. received a grant from the government of £160,000 to acquire £800,000 of delivery equipment on January 2, 2018. The delivery equipment has a useful life of 4 years. Winsor Corp. uses the straight-line method of depreciation. The delivery equipment has a zero residual value. If Winsor Corp. reports the grant as a reduction of the asset, what is the amount of depreciation expense related to the delivery equipment in 2019?

5. Utley Co. prepares monthly income statements. Inventory is counted only at year end; thus, month-end inventories must be estimated. All sales are made on account. The rate of mark-up on cost is 20%. The following information relates to the month of May.Calculate the estimated cost of the inventory on May 31.

6. Benson Plastics Company deposits all receipts and makes all payments by check. The following information is available from the cash records:What is the April 30 adjusted cash balance?

7. On December 10, 2018, after issuance of its financial statements for 2018, House Company entered into a financing agreement with Lebo Bank, allowing House Company to borrow up to €1,000,000 at any time through 2021. Amounts borrowed under the agreement bear interest at 2% above the bank's prime interest rate and mature two years from the date of loan. House Company presently has €1,500,000 of notes payable with First National Bank maturing March 15, 2019. The agreement with Lebo also requires House to maintain a working capital level of €6,000,000 and prohibits the payment of dividends on ordinary shares without prior approval by Lebo Bank. From the above information only, what is the total short-term debt of House Company as of the December 31, 2018 statement of financial position date?

1. 甲公司 X0 年之分錄，假設原始有效利率為 6.3%。

2. 假設 X2 年 1 月 1 日，因利率大幅下跌，甲公司預計在 X2 年底及 X3 年底分別提前還清本金$200,000 及$150,000，試作 X2 年 1 月 1 日之分錄。

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