[单选题]19 What is the company’s return on shareholders’ equity?

正确答案 ：C

15/100 = 15%

[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 events between the balance sheet date and the date the financial statements are

authorised for issue must be adjusted in the financial statements? 1 Declaration of equity dividends. 2 Decline in market value of investments. 3 The announcement of changes in tax rates. 4 The announcement of a major restructuring.

正确答案 ：E

None of them

[单选题]9 Which of the following items must be disclosed in a company’s published financial statements (including notes)

if material, according to IAS1 Presentation of financial statements? 1 Finance costs. 2 Staff costs. 3 Depreciation and amortisation expense. 4 Movements on share capital.

正确答案 ：D

All four items

[单选题]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

正确答案 ：B

$22,000

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