下列属于会计政策变更的有（　）。

1 .A company has made a gross profit of USD600,000 for the year ended 31 December 2011, whichrepresented a mark-up of 50%. Opening inventory was USD120,000 and closing inventory was USD180,000.What was the rate of average inventory turnover?

A 4 times B 6.7 times C 7.3 times D 8 times

题型: 单选题 提问时间: 2021-08-22

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2 .下列各项中，属于会计估计变更的有（　）。

A 发出存货的计价方法的变更 B 无形资产的摊销方法由年限平均法改为产量法 C 所得税核算方法的变更 D 管理用固定资产的折旧方法由年限平均法改为双倍余额递减法

题型: 多选题 提问时间: 2021-08-22

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3 .Charles entered into the following transactions:(1) Sale of goods on credit to Cody with a list price of USD3,200. He allowed a 10% trade discount and a further 2% discount for payment within seven days. Cody paid within two days.(2) A credit sale to Mary allowing a 5% trade discount on the list price of USD640. (3) A purchase of goods for USD600 for which he paid USD590 after receiving a discount for immediate cash payment.How much discount should be recorded in the discount allowed account as a result of the above transactions?

A USD10.00 B USD57.60 C USD352.00 D USD409.60

题型: 单选题 提问时间: 2021-08-22

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4 .下列交易或事项中，属于会计政策变更的有（　）。

A 所得税核算方法由应付税款法改为资产负债表债务法 B 固定资产预计使用年限由8年改为5年 C 建造合同收入确认由完成合同法改为完工百分比法 D 发出存货的计价方法由先进先出法改为加权平均法

题型: 多选题 提问时间: 2021-08-22

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6 .Which of the following statements comparing sole traders and limited liability companies are true?(1) Only companies have capital invested into the business(2) A sole traders’ financial statements are private; a company’s financial statements are sent to shareholders and may be publicly filed(3) A sole trader is fully and personally liable for any losses that the business might make; a company’s shareholders are not personally liable for any losses that the company might make.

A 1, 2 and 3 B 1 and 2 only C 1 and 3 only D 2 and 3 only

题型: 单选题 提问时间: 2021-08-22

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7 .In preparing a company’s bank reconciliation statement at 31 March, the following items are causing the difference between the cash book balance and the bank statement balance:(1) Bank charges USD380(2) Error by bank USD1,000 (cheque incorrectly debited to the account)(3) Lodgements not credited USD4,580(4) Outstanding cheques USD1,475(5) Direct debit USD350(6) Cheque paid in by the company and dishonoured USD400.Which of these items will require an entry in the cash book?

A (2), (4) and (6) B (3), (4) and (5) C (1), (2) and (3) D (1), (5) and (6)

题型: 单选题 提问时间: 2021-08-22

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8 .At 31 December 2011 the following require inclusion in a company’s financial statements:(1) On 1 January 2011 the company made a loan of USD9,000 to an employee, repayable on 1 January 2012, charging interest at 3% per year. On the due date he repaid the loan and paid the whole of the interest due on the loan to that date.(2) The company has paid insurance USD9,000 in 2011, covering the year ending 31 July 2012.(3) In January 2012 the company received rent from a tenant USD6,000 covering the six months to 31 December 2011.For these items, what total figure should be included in current assets in the company’s statement of financial position at 31 December 2011?

A USD11,520 B USD17,520 C USD20,520 D USD24,270

题型: 单选题 提问时间: 2021-08-22

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9 .Acer received a statement of account from a supplier, Berry, showing a balance to be paid of USD9,860. Acer’s payables ledger account for Berry shows a balance due to Berry of USD4,560.Investigation reveals the following:(1) Cash paid to Berry USD4,490 has not been allowed for by Berry;(2) Acer’s ledger account has not been adjusted for USD70 of cash discount disallowed by Berry.What discrepancy remains between Acer’s and Berry’s records after allowing for these items?

A nil B USD740 C USD810 D USD880

题型: 单选题 提问时间: 2021-08-22

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10 .Which of the following items should be disclosed in the notes to the financial statements? (1)Reconciliation of carrying amounts of non-current assets at the beginning and end of period(2)Useful lives of assets or depreciation rates used(3)Increases in asset values as a result of revaluations in the period(4)Depreciation expense for the period

A 1 and 2 only B 1 and 3 only C 2, 3 and 4 only D 1, 2, 3 and 4

题型: 单选题 提问时间: 2021-08-22

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