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提问人：网友whhdf826
发布时间：2022-01-07
[主观题]
Which of the following words can best describe Mike after the course at the camping school
？
A．Independent.
B．Happy.
C．Determined.
D．Robust.
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第2题
Which TWO of the following events which occur after the reporting date of a company but before the financial statements are authorised for issue are classified as ADJUSTING events in accordance with IAS 10 Events After the Reporting Period？
A、A change in tax rate announced after the reporting date, but affecting the current tax liability
B、The discovery of a fraud which had occurred during the year
C、The determination of the sale proceeds of an item of plant sold after the year end
D、The destruction of a factory by fire
第3题
After he won the amateur championship, he turned himself to a ____________ boxer. ( profession)
第4题
A company had opening inventory of 48,500 units and closing inventory of 45,500 units. Profits based on marginal costing were $315,250 and on absorption costing were $288,250. What is the fixed overhead absorption rate per unit?
A、$5.94
B、$6.34
C、$6.50
D、$9.00
第7题
Chronological order means to arrange the description of an event according to its inner connections.
第8题
In finalising the financial statements of a company for the year ended 30 June 20X4, which of the following material matters should be adjusted for? 1 A customer who owed $180,000 at the end of the reporting period went bankrupt in July 20X4. 2 The sale in August 20X4 for $400,000 of some inventory items valued in the statement of financial position at $500,000. 3 A factory with a value of $3,000,000 was seriously damaged by a fire in July 20X4. The factory was back in production by August 20X4 but its value was reduced to $2,000,000. 4 The company issued 1,000,000 ordinary shares in August 20X4.
A、All four items
B、1 and 2 only
C、1 and 4 only
D、2 and 3 only
第9题
Part of the process of preparing a company's statement of cash flows is the calculation of cash inflow from operating activities. Which of the following statements about that calculation (using the indirect method) are correct? 1 Loss on sale of operating non-current assets should be deducted from net profit before taxation. 2 Increase in inventory should be deducted from operating profits. 3 Increase in payables should be added to operating profits. 4 Depreciation charges should be added to net profit before taxation.
A、1, 2 and 3
B、1, 2 and 4
C、1, 3 and 4
D、2, 3 and 4
第10题
In the course of preparing a company's statement of cash flows, the following figures are to be included in the calculation of net cash from operating activities. $ Depreciation charges 980,000 Profit on sale of non-current assets 40,000 Increase in inventories 130,000 Decrease in receivables 100,000 Increase in payables 80,000 What will the net effect of these items be in the statement of cash flows?
A、Addition to operating profit $890,000
B、Subtraction from operating profit $890,000
C、Addition to operating profit $1,070,000
D、Addition to operating profit $990,000
