[单选题]
During the year ended 31 March 2013 Woolf sold a property for USD1,550,000. The 20-year lease was purchased on 1 July 2000 for USD100,000 but had been revalued to USD1,900,000 on 31 March 2010. Woolf depreciates its properties buildings on a straight line basis over the life of the lease, with a full year’s depreciation in the year of acquisition and none in the year of disposal.Woolf revalues another property to USD2,000,000 on 31 March 2013. Its historical cost was USD1,000,000 and accumulated depreciation on the property was USD350,000.How are these transactions reflected in other comprehensive income and profit or loss?
A .Other comprehensive income USD1,350,000 gain; Profit or loss USD1,510,000 profit
B .Other comprehensive income USD500,000 loss; Profit or loss USD1,510,000 profit
C .Other comprehensive income USD1,350,000 gain; Profit or loss USD220,000 profit
D .Other comprehensive income USD500,000 loss; Profit or loss USD30,000 profit
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 .XYZ decided to change its reporting date which will result in a 15-month reporting period. Which of the following two items must be disclosed in accordance with IAS 1Presentation of Financial Statements?(1) The reason for the period being longer than 12 months(2) A statement that similar entities have also changed their accounting period(3) A statement that comparative amounts used in the financial statements are not entirely comparable(4) Whether the change is just for the current period or for the foreseeable future
A 1 and 2 B 1 and 3 C 2 and 4 D 3 and 4
题型:
单选题
提问时间:
2021-08-24
2 .Which of the following disclosures are specifically required by IAS 1 Presentation of Financial Statements?(1) The name of the reporting entity or other means of identification(2) The names of all major shareholders(3) The level of rounding used in presenting amounts in the financial statements(4) Whether the financial statements cover the individual entity or a group of entities
A 2, 3and 4 B 1, 3 and 4 C 1, 2 and 4 D 1, 2 and 3
题型:
单选题
提问时间:
2021-08-24
3 .Which of the following items must be disclosed in the notes to the financial statements?(1) Useful lives of assets or depreciation rates used(2) Increases in asset values as a result of revaluations in the period(3) Depreciation expense for the period(4) Reconciliation of carrying amounts of non-current assets at the beginning and end of period
A All four B 1 and 2 only C 1 and 3 only D 2, 3 and 4 only
题型:
单选题
提问时间:
2021-08-24
4 .DT’s final dividend for the year ended 31 October 20X5 of USD150,000 was declared on 1 February 20X6 and paid in cash on 1 April 20X6. The financial statements were approved on 31 March 20X6.Which of the following statements reflect the correct treatment of the dividend in the financial statements of DT?(1) The payment settles an accrued liability in the statement of financial position as at 31 October 20X5(2) The dividend is shown as a deduction in the statement of profit or loss for the year ended 31 October 20X6(3) The dividend is shown as an accrued liability in the statement of financial position as at 31 October 20X6(4) The USD150,000 dividend was shown in the notes to the financial statements at 31 October 20X5(5) The dividend is shown as a deduction in the statement of changes in equity for the year ended 31 October 20X6.
A 1 and 2 only B 1 and 4 only C 3 and 5 only D 4 and 5 only
题型:
单选题
提问时间:
2021-08-24
5 .Balances under the following headings are extracted from the books of Ego:(1) Staff costs – wages and salaries(2) Raw materials and consumables(3) Own work capitalisedThe accountant wishes to use a classification of expenses within profit by nature format. Which of the above balances may be included without further analysis in the statement of profit or loss?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D All three
题型:
单选题
提问时间:
2021-08-24
7 .Bell made a profit of USD183,000 for the year ended 30 June 20X7 and paid a dividend during the year of USD18,000. Duringthe year the company wrote off development costs of USD45,000 directly to retained earnings as a prior period adjustment and revalued a property with a carrying amount of USD60,000 to USD135,000.What was total comprehensive income for period ended 30 June 20X7?
A USD195,000 B USD240,000 C USD258,000 D USD318,000
题型:
单选题
提问时间:
2021-08-24
8 .事业单位收到从主管部门或上级单位取得的非财政补助收入可以确认为（ ）。
A 事业收入 B 财政补助收入 C 上级补助收入 D 经营收入
题型:
单选题
提问时间:
2021-08-24
9 .财政授权支付程序适用于（ ）。
A 特别紧急的支出 B 单件物品或单项服务购买额不足10万元人民币的购买支出 C 年度财政投资不足50万元人民币的工程采购支出 D 工资支出 E 大额的物品和服务采购支出
题型:
多选题
提问时间:
2021-08-24
10 .血压是指血液在血管中循环流动，流动的血液对单位面积血管壁产生的（ ）。
A 压力 B 引力 C 向心力 D 凝聚力
题型:
单选题
提问时间:
2021-08-24
