下列各项中，会导致负债总额变化的是（ ）。
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1 .Reploy has reported a profit before interest and tax of USD728,654 for the last financial year. The company’s profit or loss statement reports an interest charge of USD45,860, a tax charge of USD158,740 whilst the statement of changes in equity shows that an ordinary dividend of USD50,000 was paid. The company’s issued ordinary share capital is USD500,000 in USD1 shares.What figure should be reported for earnings per share?
A 94.8 cents B 104.8 cents C 136.6 cents D 145.7 cents
2 .The financial statements of Epis Group showed that retained earnings had increased in the year by USD689,424. The following items were presented by Epis in either the statement of profit or loss for the year or in the statement of changes in equity: USD Interest 84,441 Taxation 227,553 Non-controlling interest 47,338 Ordinary dividend (10 cents per share) 65,000 What figure should be reported in the financial statements for basic earnings per share, to the nearest cent?
A 10 cents B 113 cents C 116 cents D 123 cents
3 .The most recent statement of profit or loss of Waylor reported a profit before tax of USD125,800 and a tax expense of USD22,400. Half way through the year the company had issued 40,000 bonus shares which brought the total number of shares in issue to 440,000.What figure should be reported for earnings per share?
A 23.5 cents B 24.7 cents C 28.6 cents D 29.9 cents
4 .Jubilee reported profit after tax for the period of USD160,000 and it had 1,000,000 ordinary shares in issue for the whole year.Jubilee had a number of exercisable share options outstanding at the year end. Holders of the options were entitled to buy 50,000 new shares for USD1.60. The average market price of Jubilee’s shares for the previous 12 months was USD2.What figure should Jubilee report for its diluted earnings per share?
A 15.2 cents B 15.4 cents C 15.8 cent D 16 cents
5 .Mork has disclosed basic EPS figure for the year of 32 cents, this is based on 500,000 ordinary shares being in issue for the whole year.Mork also has USD100,000 8% convertible debt in issue at the year end. The conversion rights allow the holders to convert their debt into equity on a basis of 5 shares for every USD4 of debt. Mork pays income tax at a rate of 30%.What figure should Mork report for its diluted earnings per share?
A 26.5 cents B 26.9 cents C 28.5 cents D 28.9 cents
7 .下列关于事业单位会计的表述错误的是（ ）。
A 企业会计体系包括企业会计准则和小企业会计准则 B 我国会计体系包括企业会计体系和非企业会计体系 C 行政事业单位会计以资产 D 财政总预算会计核算的主要内容是预算执行情况，包括各级政府财政性资金的收入
8 .下列各项中，应计入营业外支出的有（ ）。
A 经营期内对外出售不需用的固定资产发生的净损失 B 存货发生的自然灾害损失 C 管理部门的业务招待费 D 长期股权投资的处置损失
9 .Which of the following statements about provisions, contingencies and events after the reporting period is correct?
A A company expecting future operating losses should make provision for those losses as soon as it becomes probable that they will be incurred B Details of all adjusting events after the reporting period must be disclosed by note in a company’s financial statements C A contingent asset must be rec...
10 .Which of the following statements about contingent assets and contingent liabilities is true?(1) A contingent asset should be disclosed by note if an inflow of economic benefits is probable(2) A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it will be required, with no provision being made(3) No disclosure is required for a contingent liability if it is less than probable that a transfer of economic benefits to settle it will be required
A 1 only B 2 only C 3 only D None of these statements
