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15 Which of the following statements about intangible assets are correct?Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:13 Which of the following c
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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
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18 Which of the following statements about accounting ratios and their interpretation are correct?A company predicted that the learning rate for production of a new product would be 80%. The actual le
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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
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Is the following statement true or false?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
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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:24 What figure should app
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18 How should interest charged on partners’ drawings appear in partnership financial statements?Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:10 W
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The following statements have been made about life cycle costing:Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial repo
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In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing
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10 What would the company’s profit become after the correction of the above errors?Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:19 What is the co
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17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterHindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the follo
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19 What is the company’s return on shareholders’ equity?8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P25 What should the minorit
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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
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Which of the following statements relating to internal and external auditors is 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 as a part
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The following information is available for a manufacturing company which produces multiple products:C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where t
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Which of the following statements relating to internal and external auditors is correct?In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.The following
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18 Which of the following statements about accounting ratios and their interpretation are correct?19 What is the company’s return on shareholders’ equity?Is the following statement true or false?A com
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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
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.15 Which of the following statements about intangible asset
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25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?15 Which of the following statements about intangible assets are correct?Hindberg is a car
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18 Which of the following statements about accounting ratios and their interpretation are correct?Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The t
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Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:19 What is the company’s return on shareholders’ equity?Is the following statement true or false?C C
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Is the following statement true or false?25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?17 A business income statement for the year ended
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The following information is available for a manufacturing company which produces multiple products:Is the following statement true or false?Hindberg is a car retailer. On 1 April 2014, Hindberg sold
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In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added t
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The following information is available for a manufacturing company which produces multiple products:8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son
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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
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15 Which of the following statements about intangible assets are correct?18 How should interest charged on partners’ drawings appear in partnership financial statements?18 Which of the following state
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Which of the following statements relating to internal and external auditors is correct?17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later1
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17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later13 Which of the following correctly describes the imprest system for operating petty cash
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15 Which of the following statements about intangible assets are correct?A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise in
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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:Which of the following st
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.18 How should interest charged on partners’ drawings appear
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.25 What should the minority interest figure be in the group
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The following statements have been made about life cycle costing: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 pu
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18 How should interest charged on partners’ drawings appear in partnership financial statements?19 What is the company’s return on shareholders’ equity?The following statements have been made about li
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25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?13 Which of the following correctly describes the imprest system for operating petty cash?W
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.Is the following statement true or false?13 Which of the fo
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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.10 What would the company’s profit b
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Which of the following statements relating to internal and external auditors is correct?14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.15
