[单选题]
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
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 .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
2 .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
3 .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
4 .
A $6,900 overdrawn B $14,940 overdrawn C $15,900 overdrawn D $37,740 overdrawn
题型:
单选题
提问时间:
2021-08-23
5 .
A $54,000 B $55,000 C $58,500 D $62,500
题型:
单选题
提问时间:
2021-08-23
7 .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
8 .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
9 .Which of the following costs should be included in the valuation of inventory of finishedgoods held by a manufacturing company, in accordance with IAS 2 “Inventories”?(1) Import duties on raw materials(2) Materials wasted in the production process that exceed normal losses(3) Finance department costs relating to the payroll for production employees.
A All three items B 1 and 2 only C 1 and 3 only D 2 and 3 only
题型:
单选题
提问时间:
2021-08-23
10 .Exco sells washing machines with a mark-up of 20%. It also sells with each machine a threeyearextended warranty for $100. Exco offers a 5% discount if the customer pays in cash.If the cost of a washing machine is $1,000 how much revenue should be recognisedinitially for a cash sale in accordance with IAS 18 “Revenue” (to the nearest $)?
A $1,140 B $1,188 C $1,200 D $1,235
题型:
单选题
提问时间:
2021-08-23
