• [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
  • 正确答案 :B
  • The estate income is not taxable


  • [单选题]12 Which of the following statements are correct?
  • (1) Contingent assets are included as assets in financial statements if it is probable that they will arise. (2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise. (3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements. (4) Material non-adjusting events are disclosed by note in the financial statements.

  • 正确答案 :B
  • 2 and 4


  • [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]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 statements have been made:
  • 正确答案 :I
  • (i) and (iv)

  • 解析:

    Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

    Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.


  • [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

  • 正确答案 :C
  • $36,700 Prepayment $9,500


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