[单选题]
On 1 January 20X6 Dodge took out a loan of Krown 1 million. Dodge’s functional currency is the dollar. The loan is to be repaid in 10 equal instalments of Krown 100,000 on 31 December each year.Exchange rates are as follows:1 January 20X6 Krown 1 = USD2.4231 December 20X6 Krown 1 = USD2.46What is the carrying amount of the non-current liability in Dodge’s statement of financial position as at 31 December 20X6 in respect of the loan?
A .USD2,178,000
B .USD2,214,000
C .USD1,936,000
D .USD1,968,000
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 .技术改造的原则有( )。
A 以提高经济效益为中心 B 成龙配套 C 局部规划 D 量力而行 E 以内涵为主扩大再生产
题型:
多选题
提问时间:
2021-08-24
2 .Which of the following may be classified as a monetary item in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates?(1) A provision for the settlement of a foreign currency debt that is to be settled with the delivery of an item of machinery(2) A foreign currency denominated payable(3) A dividend due from the holding of a foreign equity investment(4) Inventory due to be exported in the following period
A 1 and 2 B 2 and 3 C 1 and 4 D 3 and 4
题型:
单选题
提问时间:
2021-08-24
3 .Fargone currently uses the Krown as its functional currency. Fargone has grown substantially and for the last two years ending 31 December 20X6 has exported most of its goods, with a large growth in dollar sales, more than 90% of its trade being denominated in dollars.In accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates which of the following applies to the functional currency of Fargone as at 31 December 20X6?
A It should be changed to the dollar if underlying business conditions have changed B It should be changed, retrospectively, to the dollar as at 1 January 20X5 C It remains the Krown because a functional currency does not change D It remains the Krown but the presentation currency should be the doll...
题型:
单选题
提问时间:
2021-08-24
4 .On 28 November Patter purchased some goods for Krown 220,000. On 17 December Patter made a payment of Krown 110,000. At 31 December, Patter’s year end, all of the goods remain in inventory and Krown 110,000 is still outstanding.Exchange rates are as follows:28 November USD1 = Krown 5.5017 December USD1 = Krown 5.3031 December USD1 = Krown 5.60What is the exchange gain or loss to be included in Patter’s profit or loss for the current year?
A USD11,000 gain B USD398 loss C USD11,000 loss D USD398 gain
题型:
单选题
提问时间:
2021-08-24
5 .Belltop has received Krown 2,300,000 as a prepayment on an item of machinery which is to be delivered to the customer in the following period. The prepayment is a non-monetary item. Belltop’s functional currency is the dollar. The exchange rate on receipt of the cash was USD1 = Krown 4.8 and at the year end USD1 = Krown 5.1.What is the exchange gain or loss to be included in Belltop’s profit or loss for the current year?
A USD28,187 gain B USD28,187 loss C No gain or loss is recognised D USD690,000 gain
题型:
单选题
提问时间:
2021-08-24
7 .(2015年)某企业共生产2种洗衣机,4种电冰箱和5种空调,则该企业产品组合的长度为( )。
A 2 B 3 C 4 D 11
题型:
单选题
提问时间:
2021-08-24
8 .某企业通过对消费者需求差异的调查分析,将总体市场划分为若干个子市场,并选择两个乃至全部细分市场作为目标市场,针对不同的子市场的需求特点,设计和生产不同产品,并采用不同的营销组合,分别满足不同需求,该企业采用的目标市场策略是( )。
A 市场营销组合策略 B 差异性营销策略 C 无差异营销策略 D 集中性营销策略
题型:
单选题
提问时间:
2021-08-24
9 .某企业的产品总投资为150万元,固定成本30万元,单位可变成本为15元,预计销售量为6万。若采用成本加成定价法,加成率为20%,该产品的单价为( )元。
A 15 B 20 C 24 D 25
题型:
单选题
提问时间:
2021-08-24
10 .宝洁公司分别推出“飘柔”、“佳洁士”、“汰渍”等许多品牌,以期占有不同的细分市场。这种品牌战略属于( )。
A 产品线单一品牌战略 B 伞形品牌战略 C 主副品牌战略 D 多品牌战略
题型:
单选题
提问时间:
2021-08-24
