Acer received a statement of account from a supplier, Berry, showing a balance to be paid of USD9,860. Acer’s payables ledger account for Berry shows a balance due to Berry of USD4,560.Investigation reveals the following:(1) Cash paid to Berry USD4,490 has not been allowed for by Berry;(2) Acer’s ledger account has not been adjusted for USD70 of cash discount disallowed by Berry.What discrepancy remains between Acer’s and Berry’s records after allowing for these items?

1 .下列属于会计政策变更的有（　）。

A 因经营方向改变，对周转材料的需求增加，周转材料的摊销方法由一次转销法变更为分次摊销法 B 以前固定资产租赁业务均为经营租赁，本年度发生了融资租赁业务，其会计核算方法改变 C 存货发出的计价方法由加权平均法改...

题型: 多选题 提问时间: 2021-08-22

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2 .Which of the following statements comparing sole traders and limited liability companies are true?(1) Only companies have capital invested into the business(2) A sole traders’ financial statements are private; a company’s financial statements are sent to shareholders and may be publicly filed(3) A sole trader is fully and personally liable for any losses that the business might make; a company’s shareholders are not personally liable for any losses that the company might make.

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

题型: 单选题 提问时间: 2021-08-22

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3 .In preparing a company’s bank reconciliation statement at 31 March, the following items are causing the difference between the cash book balance and the bank statement balance:(1) Bank charges USD380(2) Error by bank USD1,000 (cheque incorrectly debited to the account)(3) Lodgements not credited USD4,580(4) Outstanding cheques USD1,475(5) Direct debit USD350(6) Cheque paid in by the company and dishonoured USD400.Which of these items will require an entry in the cash book?

A (2), (4) and (6) B (3), (4) and (5) C (1), (2) and (3) D (1), (5) and (6)

题型: 单选题 提问时间: 2021-08-22

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4 .At 31 December 2011 the following require inclusion in a company’s financial statements:(1) On 1 January 2011 the company made a loan of USD9,000 to an employee, repayable on 1 January 2012, charging interest at 3% per year. On the due date he repaid the loan and paid the whole of the interest due on the loan to that date.(2) The company has paid insurance USD9,000 in 2011, covering the year ending 31 July 2012.(3) In January 2012 the company received rent from a tenant USD6,000 covering the six months to 31 December 2011.For these items, what total figure should be included in current assets in the company’s statement of financial position at 31 December 2011?

A USD11,520 B USD17,520 C USD20,520 D USD24,270

题型: 单选题 提问时间: 2021-08-22

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6 .Which of the following items should be disclosed in the notes to the financial statements? (1)Reconciliation of carrying amounts of non-current assets at the beginning and end of period(2)Useful lives of assets or depreciation rates used(3)Increases in asset values as a result of revaluations in the period(4)Depreciation expense for the period

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

题型: 单选题 提问时间: 2021-08-22

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7 .Carter Co has non-current assets with a carrying value of USD2,500,000 on 1 December 2010.During the year ended 30 November 2011, the following occurred:　Depreciation of USD75,000 was charged to the income statement　Land and buildings with a carrying value of USD1,200,000 were revalued to USD1,700,000　An asset with a carrying value of USD120,000 was disposed of for USD150,000.The carrying value of non-current assets at 30 November 2011 was USD4,200,000.What amount should be shown for the purchase of non-current assets in the statement of cashflows for the year ended 30 November 2011?

A USD1,895,000 B USD1,425,000 C USD1,395,000 D USD195,000

题型: 单选题 提问时间: 2021-08-22

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8 .Kolb’s learning cycle comprises active experimentation, experience, observation and reflection, and which other element?

A Assimilation B Application C Abstract conceptualisation D Positive reinforcement

题型: 单选题 提问时间: 2021-08-22

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9 .作废

A Task B Team C Individual D Manager

题型: 单选题 提问时间: 2021-08-22

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10 .下列有关分析程序的说法中，正确的是（　）。

A 注册会计师无需在了解被审计单位及其环境的各个方面实施分析程序 B 分析程序是指注册会计师通过分析不同财务数据之间的内在关系对财务信息作出评价 C 用于总体复核的分析程序的主要目的在于识别那些可能表明财务报表...

题型: 单选题 提问时间: 2021-08-22

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