Which of the following could provide evidence of “significant influence”?(1) 51% of the voting power of the investee(2) interchange of management personnel(3) participation in decisions about dividends(4) provision of essential technical information

1 .What amount of goodwill should be included in the consolidated statement of financialposition of Jarndyce as at 31 December 2012?

A $144,000 B $230,400 C $345,600 D $428,000

题型: 单选题 提问时间: 2021-08-23

查看答案

---

2 .What is the non-controlling interest in the consolidated statement of financial position ofJarndyce as at 31 December 2012?

A $86,400 B $140,000 C $168,800 D $201,600

题型: 单选题 提问时间: 2021-08-23

查看答案

---

3 .On 1 April 2008, Woolwich paid $816,000 for 80% of Malta’s $408,000 share capital.Malta’s retained earnings at that date were $476,000. At 31 March 2013 the retained earningsof the companies are: $000Woolwich 1,224Malta 680Woolwich’s inventory includes goods purchased from Malta for $18,000. Malta makes aprofit at 20% on the cost of all goods sold to Woolwich.What are the retained earnings in the consolidated statement of financial position ofWoolwich as at 31 March 2013?

A $1,384,320 B $1,384,800 C $1,387,200 D $1,439,200

题型: 单选题 提问时间: 2021-08-23

查看答案

---

4 .During the year Subway invoiced $200,000 to its parent company for transfers of goods ininventory. Transfers were made at a 25% mark-up. At the end of the year the parent still held60% of the goods in inventory.What adjustment should be made for unrealised profit in the consolidated financialstatements for the year?

A $16,000 B $24,000 C $30,000 D $40,000

题型: 单选题 提问时间: 2021-08-23

查看答案

---

5 .Which of the following statements regarding the equity method of accounting is true?(1) An investment in an associate is always carried at cost.(2) An investor recognises its share of the associate’s profit or loss in profit or loss.

A Neither statement B Statement 1 only C Statement 2 only D Both statements

题型: 单选题 提问时间: 2021-08-23

查看答案

---

7 .Which of the following statements regarding accounting for associates is true?(1) Any goodwill relating to an associate is included in the carrying amount of theinvestment.(2) An investment in an associate is accounted for using the equity method from the endof the reporting period in which the associate is acquired.

A Neither statement B Statement 1 only C Statement 2 only D Both statements

题型: 单选题 提问时间: 2021-08-23

查看答案

---

8 .Which of the following statements apply when producing a consolidated statement offinancial position?(1) All inter-company balances should be eliminated.(2) Inter-company profit in year-end inventory should be eliminated.(3) Closing inventory held by subsidiaries needs to be included at fair value.

A (1) only B (1) and (2) only C (2) and (3) only D (3) only

题型: 单选题 提问时间: 2021-08-23

查看答案

---

9 .A企业2011年1月1日外购一幢建筑物。该建筑物的售价（含税）为5 100万元，以银行存款支付。该建筑物用于出租，年租金为150万元。每年年初收取租金。该企业对投资性房地产采用成本模式进行后续计量，采用年限平均法计提折旧，预计使用年限为50年，预计净残值为100万元。2011年该项交易影响当期损益的金额为（　）万元。

A 40 B 20 C 30 D 50

题型: 单选题 提问时间: 2021-08-23

查看答案

---

10 .

A $896,250 B $960,000 C $1,117,500 D $1,387,500

题型: 单选题 提问时间: 2021-08-23

查看答案

---