[单选题]
At 1 January 2011 a company had an allowance against receivables of USD24,000. At 31 December 2011 the company’s trade receivables were USD612,000.It was decided:(1) To write off debts totalling USD36,000 as irrecoverable;(2) To adjust the allowance against receivables to the equivalent of 6% of the remaining receivablesbased on past experience.What total amount should be charged in the company’s profit or loss for the year to 31 December2011 in respect of debts written off and the allowance for receivables?
A .USD46,560
B .USD48,720
C .USD70,560
D .USD72,720
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .甲上市公司于2010年12月建造完工的办公楼作为投资性房地产对外出租，该办公楼的原价为3 000万元（同建造完工时公允价值），至2012年1月1日，已提折旧240万元，已提减值准备100万元。2012年1月1日，甲公司决定采用公允价值对出租的办公楼进行后续计量。该办公楼2011年12月31日的公允价值为2 800万元，2011年12月31日之前该投资性房地产的公允价值无法合理确定，该公司按净利润的10%提取盈余公积，所得税税率为25%，采用资产负债表债务法核算。按照税法规定，该投资性房地产作为固定资产处理，净残值为0，采用直线法按照20年计提折旧。甲公司该政策变更的累积影响数为（ ）。
A 140万元 B 105万元 C 175万元 D 0
题型:
单选题
提问时间:
2021-08-22
2 .Maxwell received a statement from one of its suppliers, Rica, showing a balance due of USD2,650. The amount due according to Maxwell’s payables ledger account for Rica was only USD265. Comparison of the statement and the ledger account revealed the following differences:(1) A payment sent by Maxwell for USD320 has not been reflected in Rica’s statement.(2) Rica has not allowed for goods returned by Maxwell with a sales value of USD265.(3) Maxwell made a contra entry, reducing the amount due to Rica by USD1,800, for a balance due from Rica in Maxwell’s receivables ledger. No such entry has been made in Rica’s records.What difference remains between the two companies’ records after adjusting for these items?
A USDNil B USD265 C USD530 D USD640
题型:
单选题
提问时间:
2021-08-22
3 .甲公司拥有一栋闲置的办公楼，2007年1月1日将其出租，并按照企业会计准则将其确认为投资性房地产，采用成本模式进行后续计量。2008年1月1日，由于本市房地产交易市场的成熟，已满足采用公允价值模式进行后续计量的条件，甲公司决定对投资性房地产从成本模式转换为公允价值模式计量。当日，该办公楼的公允价值为5 800万元。假设该办公楼原价5 000万元，截至2008年1月1日，已计提折旧2 000万元（同税法折旧），已计提减值准备200万元。2010年1月1日，租赁期满，甲公司将该办公楼收回自用。甲公司采用资产负债表债务法核算所得税，所得税税率为25%，按净利润的10%计提盈余公积。2008年1月1日，甲公司因对该变更事项进行处理而影响未分配利润的金额为（ ）。
A 2 025万元 B 2 250万元 C 2 700万元 D 3 000万元
题型:
单选题
提问时间:
2021-08-22
4 .Which of the following statements are correct?(1) Contingent assets are included as assets in financial statements when it is probable that they will arise.(2) Contingent liabilities are disclosed unless the possibility of loss is remote.(3) The nature and amount of all adjusting events after the reporting period must be disclosed in the notes to the financial statements.(4) Material non-adjusting events must be disclosed in the notes to the financial statements.
A (1) and (2) B (1) and (3) C (2) and (4) D (3) and (4)
题型:
单选题
提问时间:
2021-08-22
5 .下列项目中，属于企业应当在财务报表附注中披露的重要会计政策有（ ）。
A 发出存货成本的计量 B 长期股权投资的后续计量 C 合同收入与费用的确认 D 借款费用的处理方法
题型:
多选题
提问时间:
2021-08-22
7 .下列各项中，属于企业应当披露的重要会计估计的有（ ）。
A 公允价值模式下投资性房地产公允价值的确定 B 借款费用的处理 C 金融资产公允价值的确定 D 合同收入与费用的确认
题型:
多选题
提问时间:
2021-08-22
8 .At 30 June 2011 a company’s allowance for receivables was USD39,000. At 30 June 2012 tradereceivables totalled USD517,000. It was decided to write off debts totalling USD37,000 and to adjust the allowance for receivables to the equivalent of 5% of the trade receivables based onpast events.What figure should appear in the company’s profit or loss for the year ended 30 June 2012 for these items?
A USD61,000 B USD22,000 C USD24,000 D USD23,850
题型:
单选题
提问时间:
2021-08-22
9 .下列各项中，不属于会计估计变更的有（ ）。
A 固定资产的净残值率由8%改为5% B 存货的期末计价由成本法改为成本与市价孰低法 C 坏账准备的提取比例由6%提高为8% D 企业所得税的税率由33%降低为25%
题型:
多选题
提问时间:
2021-08-22
10 .A company has made a gross profit of USD600,000 for the year ended 31 December 2011, whichrepresented a mark-up of 50%. Opening inventory was USD120,000 and closing inventory was USD180,000.What was the rate of average inventory turnover?
A 4 times B 6.7 times C 7.3 times D 8 times
题型:
单选题
提问时间:
2021-08-22
