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1 .一人有限责任公司股东不能证明公司财产独立于股东自己的财产的，应当对公司债务承担连带责任。（ ）
Y 对 N 错
2 .甲持有某有限责任公司全部股东表决权的9%，因公司管理人员拒绝向其提供公司账簿，甲以其知情权受到损害为由，提起解散公司的诉讼。对此，人民法院不予受理。（ ）
Y 对 N 错
3 .A business purchased a motor car on 1 July 2013 for $20,000. It is to be depreciated at20%per year on the straight line basis, assuming a residual value at the end of five years of$4,000, with a proportionate depreciation charge in the year of purchase.The $20,000 cost was correctly entered in the cash book but posted to the debit of the motorvehicles repairs account.How will the business profit for the year ended 31 December 2013 be affected by theerror?
A Understated by $18,400 B Understated by $16,800 C Understated by $18,000 D Overstated by $18,400
4 .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
5 .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...
7 .
A $283,760 B $325,840 C $329,760 D $331,760
8 .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
9 .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
A 1 and 3 only B 1 and 4 only C 2 and 3 only D 2 and 4 only
10 .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...
