-
14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.13 Which of the following correctly describes the imprest system for operating petty cash?1
-
13 Which of the following correctly describes the imprest system for operating petty cash?18 Which of the following statements about accounting ratios and their interpretation are correct?18 How shoul
-
Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000
-
17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later19 What is the company’s return on shareholders’ equity?14 Alpha buys goods from Beta. At
-
Which of the following statements relating to internal and external auditors is correct?The following statements have been made about life cycle costing:19 At 30 June 2004 a company’s allowance for re
-
18 Which of the following statements about accounting ratios and their interpretation are correct?8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R
-
17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterThe following statements have been made about life cycle costing:The following informatio
-
24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityThe following statements have been made about life cycle costing:The following informat
-
24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityThe following statements have been made about life cycle costing:15 Which of the follow
-
18 Which of the following statements about accounting ratios and their interpretation are correct?18 How should interest charged on partners’ drawings appear in partnership financial statements?Is the
-
In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004
-
The following statements have been made about life cycle costing:18 Which of the following statements about accounting ratios and their interpretation are correct?Mr Li, a photographer, had his photos
-
The following information is available for a manufacturing company which produces multiple products:24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004
-
The following statements have been made about life cycle costing:19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decid
-
14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the followi
-
Which of the following statements relating to internal and external auditors is correct?Is the following statement true or false?19 What is the company’s return on shareholders’ equity?Faithful repres
-
18 How should interest charged on partners’ drawings appear in partnership financial statements?In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.17 A
-
A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority wi
-
13 Which of the following correctly describes the imprest system for operating petty cash?Which of the following statements relating to internal and external auditors is correct?10 What would the comp
-
14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitte
-
14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.The following statements have been made about life cycle costing:17 A business income state
-
14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid val
-
A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority wi
-
10 What would the company’s profit become after the correction of the above errors?19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517
-
C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following state
-
The following statements have been made about life cycle costing:In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.Mr Li, a photographer, had his photo
-
A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:14 Alpha buys goods from
-
Is the following statement true or false?A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the tax
-
19 What is the company’s return on shareholders’ equity?25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?In 2014 Mr Yuan inherited an estate
-
A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority wi
-
19 What is the company’s return on shareholders’ equity?18 Which of the following statements about accounting ratios and their interpretation are correct?Faithful representation is a fundamental chara
-
17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterC Co uses material B, which has a current market price of $0·80 per kg. In a linear progr
-
A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority wi
-
19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowan
-
18 How should interest charged on partners’ drawings appear in partnership financial statements?17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It wa
-
Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.14 Alpha buys goods from Beta. At 30 June 2005 Beta’s accou
-
18 How should interest charged on partners’ drawings appear in partnership financial statements?A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax
-
A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority wi
-
18 Which of the following statements about accounting ratios and their interpretation are correct?Faithful representation is a fundamental characteristic of useful information within the IASB’s Concep
-
C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following state
