A The product is inferior, and as incomes rise, people buy higher quality products. B As incomes rise, demand for the product increases C National income declined over the past 10 years, but sales of the product rose due to heavy advertising. D Demand for the company’s product is not determined by...

题型: 单选题提问时间: 2021-08-22

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6 .Joanna has prepared her draft accounts for the year ended 30 April 2012, and needs to adjust them for the following items:(1) Rent of USD10,500 was paid and recorded on 2 January 2011 for the period 1 January to 31 December 2011. The landlord has advised that the annual rent for 2012 will be USD12,000 although it has not been invoiced or paid yet.(2) Property and contents insurance is paid annually on 1 March. Joanna paid and recorded USD6,000 on 1 March 2012 for the year from 1 March 2012 to 28 February 2013.What should the net effect on profit be in the draft accounts for the year ended 30 April 2012 of adjusting for the above items?

A USD1,500 decrease B USD1,000 decrease C USD1,000 increase D USD1,500 increase

题型: 单选题提问时间: 2021-08-22

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7 .An entity’s draft income statement for the year ended 30 June 2012 showed a profit of USD83,600. It was later found that USD18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25% per year, with a full year’s charge in the year of acquisition.What should profit for the year be after adjusting for this error?

A USD70,100 B USD97,100 C USD101,600 D USD106,100

题型: 单选题提问时间: 2021-08-22

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8 .Carol had receivables of USD598,600 at 30 November 2011. Her allowance for receivables at 1 December 2010 was USD12,460 and she wishes to change that to 2% of receivables at 30 November 2011. On 29 November 2011 she received USD635 in full settlement of a debt that she had written off in the year ended 30 November 2010.What total amount should be recognised for receivables in the income statement for the year ended 30 November 2011?

A USD1,123 credit B USD488 credit C USD147 debit D USD11,972 debit

题型: 单选题提问时间: 2021-08-22

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Which of the following terms best describes the use of both financial and non-financial measures in assessing whether an organisation has achieved its objectives?

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