Which of the following items could appear in a company’s statement of cash flows?(1) Proposed dividends(2) Rights issue of shares(3) Bonus issue of shares(4) Repayment of loan
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Listed below are five potential causes of difference between a company’s cash book balanceand its bank statement balance as at 30 April 2014:(1) Cheques recorded and sent to suppliers before 30 April 2014 but not yet presentedfor payment.(2) An error by the bank in crediting to another customer’s account a lodgement madeby the company.(3) Bank charges.(4) Cheques paid in before 30 April 2014 but not credited by the bank until 3 May2014.(5) A cheque recorded and paid in before 30 April 2014 but dishonoured by the bank.Which of the following alternatives correctly analyses these items into those requiringan entry in the cash book and those that would feature in the bank reconciliation?
A Cash book entry 1, 2, 4；Bank reconciliation 3, 5 B Cash book entry 2, 3, 5；Bank reconciliation 1, 4 C Cash book entry 3, 4；Bank reconciliation 1, 2, 5 D Cash book entry 3, 5；Bank reconciliation 1, 2, 4
2 .A company’s trial balance failed to agree, the totals being:Debit $815,602Credit $808,420Which one of the following errors could fully account for the difference?
A The omission from the trial balance of the balance on the insurance expense account$7,182 debit B Discount allowed $3,591 debited in error to the discount received account C No entries made in the records for cash sales totalling $7,182 D The returns outwards total of $3,591 was included in the tr...
3 .
A $748,960 B $748,800 C $744,960 D $743,560
4 .
A $283,760 B $325,840 C $329,760 D $331,760
5 .Which of the following statements are correct?(1) A company might make a rights issue if it wished to raise more equity capital.(2) A rights issue might increase the share premium account whereas a bonus issue islikely to reduce it.(3) A rights issue will always increase the number of shareholders in a companywhereas a bonus issue will not.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
7 .A limited liability company sold a building at a profit.How will this transaction be treated in the company’s statement of cash flows?
A Proceeds of sale: Cash inflow under financing activitiesProfit on sale: Added to profit in calculating cash flow from operating activities B Proceeds of sale: Cash inflow under investing activitiesProfit on sale: Deducted from profit in calculating cash flow from operating activities C Proceeds of...
8 .The draft financial statements of a limited liability company are under consideration. Theaccounting treatment of the following material events after the reporting period needs to bedetermined:(1) The bankruptcy of a major customer, with a substantial debt outstanding at the endof the reporting period.(2) A fire destroying some of the company’s inventory (the company’s going concernstatus is not affected).(3) An issue of shares to finance expansion.(4) Sale for less than cost of some inventory held at the end of the reporting period.According to IAS 10 “Events After the Reporting Period”, which of the above eventsrequire an adjustment to the figures in the draft financial statements?
A 1 and 4 only B 1, 2 and 3 only C 2 and 3 only D 2 and 4 only
9 .Which of the following events after the reporting period would NOT normally qualify asadjusting events according to IAS 10 “Events After the Reporting Period”?(1) The liquidation of a customer with a debt outstanding at the end of the reportingperiod.(2) A decline in the market value of investments.(3) The declaration of a final dividend on ordinary shares.(4) The determination of the production cost of inventory manufactured before the endof the reporting period.
A 1 and 2 only B 2 and 3 only C 3 and 4 only D 1 and 4 only
10 .A company’s draft financial statements showed a profit for the year of $815,000. However,the trial balance did not balance, and a suspense account has been created and included in thedraft statement of financial position.Subsequent checking revealed the following errors:(1) The cost of an item of equipment $32,000 had been entered correctly in the cashbook but recorded in the equipment account as $23,000.(2) Depreciation at the rate of 20% per year ($4,600) had been charged in respect of (1)above.(3) Bank charges for the year of $560 appearing in the bank statements had not beenentered in the company’s records.(4) The “motor sundries” column of the analysed cash payments book had beenovercast by $5,000.Which two errors would require an entry to the suspense account in correcting them?
A 1 and 2 B 2 and 3 C 3 and 4 D 1 and 4
