Kolb’s learning cycle comprises active experimentation, experience, observation and reflection, and which other element?

1 .In preparing a company’s bank reconciliation statement at 31 March, the following items are causing the difference between the cash book balance and the bank statement balance:(1) Bank charges USD380(2) Error by bank USD1,000 (cheque incorrectly debited to the account)(3) Lodgements not credited USD4,580(4) Outstanding cheques USD1,475(5) Direct debit USD350(6) Cheque paid in by the company and dishonoured USD400.Which of these items will require an entry in the cash book?

A (2), (4) and (6) B (3), (4) and (5) C (1), (2) and (3) D (1), (5) and (6)

题型: 单选题 提问时间: 2021-08-22

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2 .At 31 December 2011 the following require inclusion in a company’s financial statements:(1) On 1 January 2011 the company made a loan of USD9,000 to an employee, repayable on 1 January 2012, charging interest at 3% per year. On the due date he repaid the loan and paid the whole of the interest due on the loan to that date.(2) The company has paid insurance USD9,000 in 2011, covering the year ending 31 July 2012.(3) In January 2012 the company received rent from a tenant USD6,000 covering the six months to 31 December 2011.For these items, what total figure should be included in current assets in the company’s statement of financial position at 31 December 2011?

A USD11,520 B USD17,520 C USD20,520 D USD24,270

题型: 单选题 提问时间: 2021-08-22

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3 .Acer received a statement of account from a supplier, Berry, showing a balance to be paid of USD9,860. Acer’s payables ledger account for Berry shows a balance due to Berry of USD4,560.Investigation reveals the following:(1) Cash paid to Berry USD4,490 has not been allowed for by Berry;(2) Acer’s ledger account has not been adjusted for USD70 of cash discount disallowed by Berry.What discrepancy remains between Acer’s and Berry’s records after allowing for these items?

A nil B USD740 C USD810 D USD880

题型: 单选题 提问时间: 2021-08-22

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4 .Which of the following items should be disclosed in the notes to the financial statements? (1)Reconciliation of carrying amounts of non-current assets at the beginning and end of period(2)Useful lives of assets or depreciation rates used(3)Increases in asset values as a result of revaluations in the period(4)Depreciation expense for the period

A 1 and 2 only B 1 and 3 only C 2, 3 and 4 only D 1, 2, 3 and 4

题型: 单选题 提问时间: 2021-08-22

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5 .Carter Co has non-current assets with a carrying value of USD2,500,000 on 1 December 2010.During the year ended 30 November 2011, the following occurred:　Depreciation of USD75,000 was charged to the income statement　Land and buildings with a carrying value of USD1,200,000 were revalued to USD1,700,000　An asset with a carrying value of USD120,000 was disposed of for USD150,000.The carrying value of non-current assets at 30 November 2011 was USD4,200,000.What amount should be shown for the purchase of non-current assets in the statement of cashflows for the year ended 30 November 2011?

A USD1,895,000 B USD1,425,000 C USD1,395,000 D USD195,000

题型: 单选题 提问时间: 2021-08-22

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7 .作废

A Task B Team C Individual D Manager

题型: 单选题 提问时间: 2021-08-22

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8 .下列有关分析程序的说法中，正确的是（　）。

A 注册会计师无需在了解被审计单位及其环境的各个方面实施分析程序 B 分析程序是指注册会计师通过分析不同财务数据之间的内在关系对财务信息作出评价 C 用于总体复核的分析程序的主要目的在于识别那些可能表明财务报表...

题型: 单选题 提问时间: 2021-08-22

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9 .注册会计师对财务报表的责任不包括（　）。

A 相信已获取的审计证据是充分 B 评价管理层选用会计政策的恰当性和会计估计的合理性 C 计划和实施审计工作以对财务报表是否不存在重大错报获取有限保证 D 对财务报表发表审计意见负责

题型: 单选题 提问时间: 2021-08-22

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10 .注册会计师是审计业务的三方关系之一。下列关于注册会计师的说法中，错误的是（　）。

A 按照审计准则的规定对财务报表发表审计意见是注册会计师的责任 B 注册会计师在执行审计业务过程中应遵守职业道德要求 C 如果审计业务涉及的特殊知识和技能超出了注册会计师的能力，注册会计师应当拒绝接受业务委托 D ...

题型: 单选题 提问时间: 2021-08-22

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