[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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