17 A business income statement for the year ended 31 Decembe

【名词&注释】

正确答案:C。A.$106,100 B.$70,100 C.$97,100 D.$101,600 更多ACCA/CAT的考试资料下载及答案解析请访问不凡考网财会类考试考试频道。

[单选题]17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error?

A. $106,100
B. $70,100
C. $97,100
D. $101,600

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举一反三：

[单选题]5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected

level? 1 Understatement of closing inventories. 2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period. 3 The inclusion in sales of the proceeds of sale of non-current assets. 4 Increased cost of carriage charges borne by the company on goods sent to customers.

A. 3 and 4
B. 2 and 4
C. 1 and 2
D. 1 and 3

[单选题]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
C. $23,105
D. $23,000
E. $20,909
F. $24,150

[单选题]22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?

1 Unrealised revaluation gains. 2 Dividends paid. 3 Proceeds of equity share issue. 4 Profit for the period.

A. 2, 3 and 4 only
B. 1, 3 and 4 only
C. All four items
D. 1, 2 and 4 only

[单选题]12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 for

insurance for the year to 30 September 2005. What figures should appear for insurance in the company’s financial statements for the year ended 30 June 2005? Income statement Balance sheet

A. $27,200 Prepayment $19,000
B. $39,300 Prepayment $9,500
C. $36,700 Prepayment $9,500
D. $55,700 Prepayment $9,500

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