Bell made a profit of USD 183,000 for the year ended 30 June 20X7 and paid a dividend during the year of USD 18,000. During the year the company wrote off development costs of USD 45,000 directly to retained earnings as a prior period adjustment and revalued a property with a carrying amount of USD 60,000 to USD 135,000.What was total comprehensive income for period ended 30 June 20X7?
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 .Which of the following terms best describes a reward that is made at the discretion of the court when damages are NOT available under the contract itself?
A Quantum merit B Liquidated damages C Equitable remedies D General damages
2 .During the year ended 31 March 20X3 Woolf sold a leasehold building for USD 1,550,000. The 20-year lease was purchased on 1 July 20W0 for USD 100,000 but had been revalued to USD 1,900,000 on 31 March 20X0. Woolf depreciates leasehold buildings on a straight line basis over the life of the lease, with a full year’s amortisation in the year of acquisition and none in the year of disposal.Woolf revalues another leasehold building to USD 2,000,000 on 31 March 20X3. Its historical cost was USD 1,000,000 and accumulated amortisation on the lease was USD 350,000.How are these transactions reflected in other comprehensive income and profit or loss?
A Other comprehensive income:USD 1,350,000 gain;Profit or loss:USD 1,510,000 profit B Other comprehensive income:USD 500,000 loss;Profit or loss:USD 1,510,000 profit C Other comprehensive income:USD 1,350,000 gain;Profit or loss:USD 30,000 profit D Other comprehensive income:USD ...
3 .关于汇票付款人的地位,正确的表述是( )。
A 汇票付款人是当然的票据债务人 B 汇票付款人一经承兑,即成为票据债务人 C 汇票付款人与汇票出票人负相同责任 D 汇票付款人与背书人负相同责任
4 .The IASB and the US FASB are currently working together to harmonise IFRS and USGAAP around IFRS.What form of committee would the two organisations have formed to achieve theiraims?
A Joint committee B Standing committee C Steering committee D Subcommittee
5 .In the context of employment law, which TWO types of dismissal may give rise to aclaim for unfair dismissal?(1) Termination by employee’s notice(2) Summary dismissal(3) Constructive dismissal(4) Wrongful dismissal
A 1 and 2 B 1 and 4 C 2 and 3 D 3 and 4
7 .一支票出票时金额未填写。说法正确的是( )。
A 该支票因为欠缺绝对必要记载事项而无效 B 该支票是效力待定的票据 C 该支票可以背书转让 D 该支票虽然绝对必要记载事项有空白,但为票据法所认可
8 .Verification and validation are examples of what category of controls?
A Detective controls B Preventative controls C Corrective controls
9 .A tribunal makes a determination that an employee had been unfairly dismissed and should beallowed to return to the same employer with a new job.Which of the following is this an example of?
A Re-instatement B Re-hire C Re-engagement
10 .IAS 1 Presentation of Financial Statements encourages an analysis of expenses to be presented in the statement of profit or loss. This analysis must use a classification based on either the nature of expense, or its function, such as:(1) Raw materials and consumables used(2) Distribution costs(3) Employee benefit costs(4) Cost of sales(5) Depreciation and amortisation expenseWhich of the above should be disclosed in the statement profit or loss if a manufacturing entity uses analysis based on function?
A 1, 3 and 4 only B 2 and 4 only C 1 and 5 only D 2, 3 and 5 only
