题型暂不完整,系统升级中，答案仅供参考

1 .The books of Eastham show the following:$Operating loss 5,000Depreciation 20,000Interest payable 10,000Net change in inventory, receivables and payables NilIn the cash flow statement, what will the net cash inflow from operating activities be?

A $5,000 B $15,000 C $25,000 D $35,000

题型: 单选题 提问时间: 2021-08-23

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2 .

A 1 and 3 only B 2, 4 and 5 only C 1, 3 and 5 only D .1, 2 and 4 only

题型: 单选题 提问时间: 2021-08-23

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3 .

A $455,500 B $457,000 C $471,000 D $537,250

题型: 单选题 提问时间: 2021-08-23

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4 .Which of the following statements about an associate relationship and the use of equityaccounting is true?(1) Provision of technical information by the investor to the associate may be anindication of significant influence.(2) The equity method of accounting requires the investor to include a percentage ofevery asset and liability of the associate in the consolidated statement of financialposition.(3) Unrealised profits resulting from the sale of goods, at a profit, by the investor to theassociate will be eliminated in full on consolidation.

A 1 only B 2 only C 3 only D All three statements

题型: 单选题 提问时间: 2021-08-23

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5 .Jethro issued $500,000 6% bonds at 95 on 1 January 2013. The bond will be repaid five yearsafter issue at a premium of $100,000.The effective interest rate of this instrument is 10.5%What will be the finance expense charged to profit or loss for the year ended 31December 2014?

A $30,000 B $49,875 C $51,962 D $54,863

题型: 单选题 提问时间: 2021-08-23

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7 .Which of the following properties would be treated as an investment property inaccordance with IAS 40 Investment Property?(1) An office building, consisting of 100 offices, owned by an entity. The entity usesone of the offices to administer the leasing of the other 99 offices under operatingleases.(2) A property that is under construction for a specific client.(3) A piece of land that at present is vacant and the entity is uncertain about what to dowith the land.(4) A hotel that is owner-managed by the entity.

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

题型: 单选题 提问时间: 2021-08-23

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8 .

A 14.2% B 17.4% C 26.1% D 43.6%

题型: 单选题 提问时间: 2021-08-23

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9 .Windsor has borrowed funds to help construct an asset; the asset meets the definition of aqualifying asset in accordance with IAS 23 Borrowing Costs. Not all of the funds wererequired immediately and so Windsor invested the spare cash in short-term investments togenerate investment income.How should Windsor account for the borrowing costs and the investment income inaccordance with IAS 23?Borrowing costs Investment income

A Capitalise Set off against the borrowing costs B Capitalise Credit to profit or loss immediately C Expense to profit or loss immediately Credit to profit or loss immediately D Expense to profit or loss immediately...

题型: 单选题 提问时间: 2021-08-23

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10 .下列选项中不属于《金融工具》准则所规范的金融资产的是（　　）。

A 应收账款 B 应收利息 C 可供出售金融资产 D 长期股权投资

题型: 单选题 提问时间: 2021-08-23

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