题目内容
（请给出正确答案）
Which of the following statement is NOT true about the political system in America？
A．It continued to exist along with the rivalry of these parties.
B．Americans are quite confident about it.
C．It is workable all the time.
D．Efforts to break up the system have been long.
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更多“Which of the following statement is NOT true about the political system in America？A．It co”相关的问题
A、Depreciation, increase in receivables, decrease in payables, proceeds from sale of equipment, increase in inventories
B、Increase in payables, decrease in inventories, profit on sale of plant, depreciation, decrease in receivables
C、Increase in payables, proceeds from sale of equipment, depreciation, decrease in receivables, increase in inventories
D、Depreciation, interest paid, proceeds from sale of equipment, decrease in inventories.
A、$60,000 inflow
B、$10,000 inflow
C、$110,000 inflow
D、$27,000 inflow
A、Loss on disposal Proceeds from sale Deduct as an adjustment in the calculation of Include in cash flows from investing activities cash flows from operating activities
B、Loss on disposal Proceeds from sale Deduct as an adjustment in the calculation of Include in cash flows from operating activities cash flows from operating activities
C、Loss on disposal Proceeds from sale Add as an adjustment in the calculation of Include in cash flows from investing activities cash flows from operating activities
D、Loss on disposal Proceeds from sale Add as an adjustment in the calculation of Include in cash flows from operating activities cash flows from operating activities
Part of a company's draft statement of cash flows is shown below: $'000 Net profit before tax 8,640 Depreciation charges (2,160) Proceeds of sale of non-current assets 360 Increase in inventory (330) Increase in accounts payable 440 The following criticisms of the above extract have been made: 1 Depreciation charges should have been added, not deducted. 2 Increase in inventory should have been added, not deducted. 3 Increase in accounts payable should have been deducted, not added. 4 Proceeds of sale of non-current assets should not appear in this part of the statement of cash flows. Which of these criticisms are valid?
A、2 and 3 only
B、1 and 4 only
C、1 and 3 only
D、2 and 4 only
A、$35,000
B、$39,400
C、$168,400
D、$180,000
Annie is a sole trader who does not keep full accounting records. The following details relate to her transactions with credit customers and suppliers for the year ended 30 June 20X6: $ Trade receivables, 1 July 20X5 130,000 Trade payables, 1 July 20X5 60,000 Cash received from customers 686,400 Cash paid to suppliers 302,800 Discounts allowed 1,400 Discounts received 2,960 Contra between payables and receivables ledgers 2,000 Trade receivables, 30 June 20X6 181,000 Trade payables, 30 June 20X6 84,000 What figure should appear for purchases in Annie’s income statement for the year ended 30 June 20X6?
A、$325,840
B、$330,200
C、$331,760
D、$327,760
At 31 December 20X5 the following require inclusion in a company’s financial statements: (1) On 1 January 20X5 the company made a loan of $12,000 to an employee, repayable on 1 January 20X6, charging interest at 2% per year. On the due date she repaid the loan and paid the whole of the interest due on the loan to that date. (2) The company paid an annual insurance premium of $9,000 in 20X5, covering the year ending 31 August 20X6. (3) In January 20X6 the company received rent from a tenant of $4,000 covering the six months to 31 December 20X5. For these items, what total figures should be included in the company’s statement of financial position as at 31 December 20X5?
A、Current assets $10,000 Current liabilities $12,240
B、Current assets $22,240 Current liabilities $nil
C、Current assets $10,240 Current liabilities $nil
D、Current assets $16,240 Current liabilities $6,000
A、1 only
B、2 only
C、3 only
D、None of them
A、1 and 2 only
B、2 only
C、3 only
D、1 and 3 only
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