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2. A 公司帳載銀行存款餘額為$120,000,發現下列事項:因進貨開立的支票$500,帳上記為$5,000;銀行代收票據$60,000, 公司尚未入帳;未兌現支票$4,000。銀行存款正確的餘額應為多少? (A) $180,500 (B) $184,500 (C) $188,500 (D) $189,500

17. B 公司於 X1 年成立,X1 年計銷售電腦 80,000 台,B 公司提供 2 年保固免費維修,估計第 1 年將有 5%會送回維修, 第 2 年將有 8%會送回維修,估計維修每台電腦之費用為$500,X1 年實際發生維修費為$1,600,000,則 B 公司 X1 年底資 產負債表應認列負債準備之金額為何?以及應列報之維修負債金額為何? (A)認列負債準備$3,200,000、列報維修負債$400,000 (B)認列負債準備$3,200,000、列報維修負債$3,600,000 (C)認列負債準備$5,200,000、列報維修負債$400,000 (D)認列負債準備$5,200,000、列報維修負債$3,600,000

18.會計項目「遞延所得稅負債」在財務報表上分類為: (A)流動負債 (B)非流動負債 (C)可能為流動負債,也可能為非流動負債 (D)其他權益

54. A 簽發一紙匯票與 B,匯票上之付款人為 C,B 要求 C 應於票據正面簽名以為憑證。嗣後 B 將票據背書轉讓與 D。 下列敘述何者正確? (A) C 應負承兌人責任 (B) A 無須負票據責任 (C) C 無須負票據責任 (D)倘 D 到期不獲付款,僅得向 B 行使追索權

18. Airline overbooking is a common practice. Many people make reservations on several flights due to uncertain plans and then cancel at the last minute or simply fail to show up. Eagle Air is a small commuter airline. Its planes hold only 15 people. Past records indicate that 20% of the people making a reservation do not show up for the flight. Let X denote the number of people making a reservation but do not show up for the flight out of 15 passengers. Assume X is a binomial random variable. What of the following statement is incorrect? (A) On a given flight, the probability that all passengers have seats is $0.2^{15}$. (B) The mean number of people making a reservation but do not show up for the flight equals 3. (C) The mean number of people making a reservation and show up for the flight equals 12. (D) The standard deviation of X equals 1.549. (E) The variance of X equals 2.4.