10 What would the company’s profit become after the correction of the above errors?A $634,
10 What would the company’s profit become after the correction of the above errors?
A $634,760
B $624,760
C $624,440
D $625,240
10 What would the company’s profit become after the correction of the above errors?
A $634,760
B $624,760
C $624,440
D $625,240
The Chairman and the Chief Executive Officer (CEO) of Kengai Co are discussing whether or not the company should adopt a triple bottom line (TBL) reporting system in order to demonstrate Kengai Co’s level of sustainable development. Kengai Co’s competitors are increasingly adopting TBL reporting and the Chairman feels that it would be beneficial to follow suit. The CEO, on the other hand, feels that pursuing TBL reporting would be expensive and is not necessary.
Required:
(a) Explain what TBL reporting involves and how it would help demonstrate Kengai Co’s sustainable development. Support your explanation by including examples of proxies that can be used to indicate the impact of the factors that would be included in a TBL report. (8 marks)
(b) Discuss how producing a TBL report may help Kengai Co’s management focus on improving the financial position of the company. Illustrate the discussion with examples where appropriate. (10 marks)
What kind of applicant would be most attracted to this job?
A.A lawyer
B.An accountant
C.A computer science major
D.A director of human resources
What does the author say about consumer education?
A.It might be the best investment you could ever make.
B.It deals with public relation in the public interest.
C.It would train the customers to be responsible citizens.
D.It is a really thought-provoking practice.
The net assets of Fyngle Co, a cash-generating unit (CGU), are: Property, plant and equipment 200,000 Allocated goodwill 50,000 Product patent 20,000 Net current assets (at net realisable value) 30,000 300,000 As a result of adverse publicity, Fyngle Co has a recoverable amount of only $200,000. What would be the value of Fyngle Co’s property, plant and equipment after the allocation of the impairment loss?
A、$154,545
B、$170,000
C、$160,000
D、$133,333
A、Inflow of $15,000
B、Outflow of $50,000
C、Outflow of $459,000
D、Outflow of $15,000
On the assumption that Ambel Co is an associate of Caddy Co, what would be the carrying amount of the investment in Ambel Co in the consolidated statement of financial position of Caddy Co as at 30 September 20X5?
A、$1,560,000
B、$1,395,000
C、$1,515,000
D、$1,690,000
A、Disclaimer
B、Unmodified opinion with an emphasis of matter paragraph
C、Unmodified opinion without an emphasis of matter paragraph
D、Qualified opinion
What is the provision which Kalatra Co would report in its statement of financial position as at 30 September 20X5 in respect of its oil operations?
A、$32,400,000
B、$22,032,000
C、$20,400,000
D、$1,632,000
听力原文:W: Would you mind taking your feet off the desk, Bill?
M: Sorry, but I was very comfortable.
W: But do you put your feet on your own desk?
M: No, never. I don't want to mark my desk.
W: Well, would you please keep my desk clean?
M: Aren't you going to sell it?
W: Yes, but who wants a badly marked one?
What might be the relationship between the two?
A.They are boss and employee.
B.They are colleagues.
C.They are brother and sister.
Which of the following would be appropriate ways for Helot Co to close a cost gap?
(1) Buy cheaper, lower grade plastic for the game discs and cases
(2) Using standard components wherever possible in production
(3) Employ more trainee game designers on lower salaries
(4) Use the company’s own online gaming websites for marketing
A.1, 2 and 3
B.1, 3 and 4
C.2 and 4
D.2 and 3 only
Man: By the way, Jane, did you talk to the consultant about our health program? Woman: I contacted his office, but his secretary said he would be out for lunch until two. Question: What does the woman mean?
A.She talked with the consultant about the new program until two.
B.She couldn't talk to the consultant before two.
C.She would talk to the consultant during lunch.
D.She couldn't contact the consultant's secretary.
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