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提问人：网友audivolvo 发布时间：2022-01-07

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On 1 October 20X2 Pricewell Co entered into a cont...

On 1 October 20X2 Pricewell Co entered into a contract to construct a bridge over a river. The total contract revenue was $50 million and construction is expected to be completed on 30 September 20X4. Costs to date are: $m Materials, labour and overheads 12 Specialist plant acquired 1 October 20X2 8 The sales value of the work done at 31 March 20X3 has been agreed at $22 million and the estimated cost to complete (excluding plant depreciation) is $10 million. The specialist plant will have no residual value at the end of the contract and should be depreciated on a monthly basis. Pricewell Co recognises satisfaction of performance obligations on the percentage of completion basis as determined by the agreed work to date compared to the total contract price. What is the profit to date on the contract at 31 March 20X3？

A、$8,800,000

B、$13,200,000

C、$11,440,000

D、$10,000,000

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更多“On 1 October 20X2 Pricewell Co entered into a cont...”相关的问题

第1题

A company receives rent for subletting part of its...

A company receives rent for subletting part of its office block. Rent, receivable quarterly in advance, is received as follows： Date of receipt Period covered $ 1 October 20X1 3 months to 31 December 20X1 7,500 30 December 20X1 3 months to 31 March 20X2 7,500 4 April 20X2 3 months to 30 June 20X2 9,000 1 July 20X2 3 months to 30 September 20X2 9,000 1 October 20X2 3 months to 31 December 20X2 9,000 What figures, based on these receipts, should appear in the company's financial statements for the year ended 30 November 20X2？

A、Statement of profit or loss Statement of financial position $34,000 Debit Rent in arrears (Dr) $3,000

B、Statement of profit or loss Statement of financial position $34,500 Credit Rent received in advance (Cr) $6,000

C、Statement of profit or loss Statement of financial position $34,000 Credit Rent received in advance (Cr) $3,000

D、Statement of profit or loss Statement of financial position $34,000 Credit Rent in arrears (Dr) $3,000

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第2题

On 1 October 20X1, Bash Co borrowed $6m for a term of one year, exclusively to finance the

construction of a new piece of production equipment. The interest rate on the loan is 6% and is payable on maturity of the loan. The construction commenced on 1 November 20X1 but no construction took place between 1 December 20X1 to 31 January 20X2 due to employees taking industrial action. The asset was available for use on 30 September 20X2 having a construction cost of $6m.

What is the carrying amount of the production equipment in Bash Co’s statement of financial position as at 30 September 20X2？

A.$5,016,000

B.$6,270,000

C.$6,330,000

D.$6,360,000

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第3题

Drexler acquired an item of plant on 1 October 20X...

Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost？

A、historical cost and current cost: $320,000 and $600,000

B、historical cost and current cost: $320,000 and $384,000

C、historical cost and current cost: $300,000 and $600,000

D、historical cost and current cost: $300,000 and $384,000

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第4题

Extracts from the statements of financial position...

Extracts from the statements of financial position of Nedburg Co are as follows: Statements of financial position as at 30 September: 20X2 20X1 $m $m Ordinary shares of $1 each 750 500 Share premium 350 100 On 1 October 20X1 a bonus issue of one new share for every ten held was made, financed from the share premium account. This was followed by a further issue for cash.Using the drop down options available, what amount will appear under 'cash flows from financing activities' in the statement of cash flows of Nedburg Co for the year ended 30 September 20X2 in respect of share issues？

A、$500 million

B、$450 million

C、$550 million

D、$250 million

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第5题

Drexler acquired an item of plant on 1 October 20X...

Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost？

A、historical cost and current cost: $320,000 and $600,000

B、historical cost and current cost: $320,000 and $384,000

C、historical cost and current cost: $300,000 and $600,000

D、historical cost and current cost: $320,000 and $384,000

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第6题

A business has the following transaction for the month of June 20X2: Credit sales 164,500

Sales returns 6,200 Cheques from receivables 155,300 Discount allowed to customers 5,100 Irrecoverable debt written off 2,600 The receivables balance at 30 June 20X2 was ＄8,300. The receivables balance at 1 June 20X2 was ＄____________.

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第7题

A company values its inventory using the first in, first out （FIFO) method. At 1 May 20X2

A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X2 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X3 the following transactions took place: 20X2 1 July Purchased 500 engines at $220 each 1 November Sold 400 engines for $160,000 20X3 1 February Purchased 300 engines at $230 each 15 April Sold 250 engines for $125,000 What is the value of the company’s closing inventory of engines at 30 April 20X3？

A、$188,500

B、$195,500

C、$166,000

D、None of these figures

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第8题

Rent is paid quarterly on the first day of May, August, November and February, in arrears.

The rent has been $1,200 per annum for some time, but increases to $1,600 per annum from 1 February 20X2 . The charge for rent in the statement of profit or loss for the year ended 30 April 20X2 is $____________.

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第9题

Business rates are annually on 1 April, to cover the following 12 months. The business rat

es for 20X1/X2 are $1,800 ,and for 20X2/20X3 are increased by 20% . The charge for business rates in the statement of profit or loss for the year 30 April 20X2 is $__________.

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第10题

H began trading on 1 July 20X1.The company is now preparing its accounts for the accountin

g year ended 30 June 20X2. Rent is charged for a tax year, which runs from 1 April to 31 March, and was $1,800 for the year ended 31 March 20X2 and $2,000 for the year ended 31 March 20X3. Rent is payable quarterly in advance, on 1 March, 1 June, 1 September and 1 December . The charge to H’s statement of profit or loss for rent for the year ended 30 June 20X2 is $____________.

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