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1 .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...
题型:
单选题
提问时间:
2021-08-23
2 .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
题型:
单选题
提问时间:
2021-08-23
3 .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
题型:
单选题
提问时间:
2021-08-23
4 .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
题型:
单选题
提问时间:
2021-08-23
5 .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.What is the company’s profit after the correction of all the errors?
A $807,640 B $812,640 C $817,360 D $817,640
题型:
单选题
提问时间:
2021-08-23
7 .
A $54,000 B $55,000 C $58,500 D $62,500
题型:
单选题
提问时间:
2021-08-23
8 .Who is responsible for the preparation and presentation of the annual financialstatements of a limited liability company?
A Audit committee B Board of directors C Finance director D Independent auditor
题型:
单选题
提问时间:
2021-08-23
9 .Which ONE of the following characteristics of financial information contributes to thefundamental qualitative characteristic of relevance, according to the IASB’s“Conceptual Framework for Financial Reporting”?
A Prudence B Neutrality C Materiality D Faithful representation
题型:
单选题
提问时间:
2021-08-23
10 .Which of the following items may appear in a company’s statement of changes in equity,according to IAS 1 “Presentation of Financial Statements”?(1) Unrealised revaluation gains.(2) Dividends paid.(3) Proceeds of equity share issue.(4) Profit for the period.
A 1, 2 and 4 only B 1, 3 and 4 only C 2, 3 and 4 only D All four items
题型:
单选题
提问时间:
2021-08-23
