[单选题]21 Which of the following items must be disclosed in a company’s published financial statements?

1 Authorised share capital 2 Movements in reserves 3 Finance costs 4 Movements in non-current assets

正确答案 ：D

All four items

[单选题]16 Which of the following statements about accounting concepts and conventions are correct?

(1) The entity concept requires that a business is treated as being separate from its owners. (2) The use of historical cost accounting tends to understate assets and profit when prices are rising. (3) The prudence concept means that the lowest possible values should be applied to income and assets and the highest possible values to expenses and liabilities. (4) The money measurement concept means that only assets capable of being reliably measured in monetary terms can be included in the balance sheet of a business.

正确答案 ：D

1 and 4

[单选题]18 Which of the following statements about accounting ratios and their interpretation are correct?

1 A low-geared company is more able to survive a downturn in profit than a highly-geared company. 2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise. 3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.

正确答案 ：C

1 and 2 only

[单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

正确答案 ：A

$240,000

解析：20% x (400,000 + 800,000)

[单选题]11 Which of the following statements are correct?

1 A company might make a rights issue if it wished to raise more equity capital. 2 A rights issue might increase the share premium account whereas a bonus issue is likely to reduce it. 3 A bonus issue will reduce the gearing (leverage) ratio of a company. 4 A rights issue will always increase the number of shareholders in a company whereas a bonus issue will not.

正确答案 ：A

1 and 2

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