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107年 - 107 東吳大學_暑假轉學生招生考試_會計學系三年級:會計學(二)#105769
> 申論題
題組內容
3. XXX Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2015 and 2016.
Instructions
(c) Prepare the journal entries to record the pension expense and the company's funding of the pension plan for both years.
相關申論題
(a) Prepare the journal entries required for the depot and the environmental liability on January 1, 2015.
#450247
(b) Prepare any journal entries required for the depot and the environmental liability on December 31, 2015. BBB uses straight-line depreciation; the estimated residual value for the depot is zero.
#450248
(c) On December 31, 2024, BBB pays a demolition firm to dismantle the depot and remove the tanks at a price of $30,000. Prepare the journal entry for the settlement of the environmental liability.
#450249
(a) Compute deferred tax asset and deferred tax liability at December 31, 2015.
#450250
(b) Compute taxable income for 2015.
#450251
(c) Prepare the journal entry to record income taxes payable, deferred taxes, and income tax expense for 2015.
#450252
(d) Assuming that the company reports pretax financial income of £200,000 in 2016, prepare the journal entry to record income taxes payable, deferred taxes, and income tax expense for 2016.
#450253
(a) Compute pension expense for 2015 and 2016.
#450254
(b) Compute “asset gains and losses” for 2015 and 2016 and “liability gains and losses” for 2015.
#450255
(a) Prepare the journal entry to record this transaction (sales and warranty arrangement) on December 31, 2018.
#450257
相關試卷
107年 - 107 東吳大學_暑假轉學生招生考試_會計學系三年級:會計學(二)#105769
107年 · #105769