• [单选题]13 Which of the following correctly describes the imprest system for operating petty cash?
  • 正确答案 :D
  • The exact amount of expenditure out of petty cash is reimbursed at intervals.


  • [单选题]Which of the following statements relating to internal and external auditors is correct?
  • 正确答案 :B
  • Internal auditors’ scope of work should be determined by those charged with governance

  • 解析:

    A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.


  • [单选题]10 What would the company’s profit become after the correction of the above errors?
  • 正确答案 :D
  • $625,240

  • 解析:630,000 – 4,320 – 440

  • [单选题]15 Which of the following statements about intangible assets are correct?
  • 1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

  • 正确答案 :A
  • 2 and 3 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)

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