CPA-08300In using regression *ysis, which measure indicates the extent to which a change in the independent variable explains a change in the dependent variable?
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A Gain of USD270,000. B A deferred credit (negative goodwill) of USD270,000. C A deferred credit (negative goodwill) of USD235,000. D Gain of USD235,000.
2 .Seafood Trading Co. commenced operations during the year as a large importer and exporter of seafood. The imports were all from one country overseas. The export sales were conducted as drop shipments and were merely transshipped at Seattle. Seafood Trading reported the following data:Purchases during the yearUSD12.0 millionShipping costs from overseas1.5 millionShipping costs to export customers1.0 millionInventory at year end3.0 millionWhat amount of shipping costs should be included in Seafood Trading's year-end inventory valuation?
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3 .Under IFRS, which of the following items is considered investment property?
A A building held for use for administrative purpose. B Part of a building held to earn rentals. C Land held for sale in the ordinary course of business. D Land held for use in the production or supply of goods or services.
4 .A company acquired an aircraft for USD120 million, with the cost consisting of the airframe, USD60 million; the engine, USD40 million; and other components, USD20 million. The company applies the cost model and uses the straight-line method of depreciation. The aircraft has a total estimated useful life of 20 years and no residual value. The estimated useful lives of the components are as follows:Airframe20 yearsEngine16 yearsOther components4 yearsUnder IFRS, what amount should the company record as annual depreciation expense?
A USD6.5 million. B USD6 million. C USD10.5 million. D USD3 million.
5 .On January 1, Year 1, Park Co. signed a 10-year operating lease for office space at USD96,000 per year. The lease included a provision for additional rent of 5% of annual company sales in excess of USD500,000. Park's sales for the year ended December 31, Year 1 were USD600,000. Upon execution of the lease, Park paid USD24,000 as a bonus for the lease. Park's rent expense for the year ended December 31, Year 1 is:
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7 .CPA-07097Which of the following types of budgets is the last budget to be produced during the budgeting process?
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8 .CPA-06647Egan Co. owns land that could be developed in the future. Egan estimates it can sell the land for USD 1,200,000, net of all selling costs. If it is not sold, Egan will continue with its plans to develop the land. As Egan evaluates its options for development or sale of the property, what type of cost would the potential selling price represent in Egan's decision?
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9 .Knox, president of Quick Corp., contracted with Tine Office Supplies, Inc. to supply Quick's stationery on customary terms and at a cost less than that charged by any other supplier. Knox later informed Quick's board of directors that Knox was a majority stockholder in Tine. Quick's contract with Tine is:
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A The director acted properly in purchasing the license. B The director breached a duty of care by failing to use prudent business judgment. C The director breached a duty of loyalty by usurping a corporate opportunity. D The director breached the duty of due diligence.
