搜题
网友您好，请在下方输入框内输入要搜索的题目：
搜题
题目内容 （请给出正确答案）
提问人：网友hzj5692592 发布时间：2022-01-07
[主观题]

Tourmalet Co sold an item of plant for $50 million...

Tourmalet Co sold an item of plant for $50 million on 1 April 20X4.The plant had a carrying amount of $40 million at the date of sale,which was charged to cost of sales. On the same date, Tourmalet Co entered into an agreement to lease back the plant for the next five years (being the estimated remaining life of the plant) at a cost of $14 million per annum payable annually in arrears. An arrangement of this type is normally deemed to have a financing cost of 10% per annum. Tourmalet Co retained the rights to direct the use of and retain substantially all the remaining benefits from the plant. Using the drop down box, select what amount will be shown as income from this transaction in the statement of profit or loss for the year ended 30 September 20X4？

A、Nil

B、$10 million

C、$40 million

D、$50 million

简答题官方参考答案 （由简答题聘请的专业题库老师提供的解答）
  抱歉！暂无答案，正在努力更新中……
更多“Tourmalet Co sold an item of plant for $50 million...”相关的问题
第1题
Ruby Co owns 30% of Emerald Co and exercises significant influence over it. Emerald Co sol
d goods to Ruby Co for $160,000. Emerald Co applies a one-third mark-up on cost. Ruby Co still had 25% of these goods in inventory at the year end.What amount should be deducted from consolidated retained earnings in respect of this transaction？

A、$3,000

B、$2,900

C、$2,800

D、$3,100

点击查看答案
第2题
Steeplechase Co sold a machine to a Greek company which it agreed to invoice in €. The sale was made on 1 October 20X6 for €250,000. €125,000 was received on 1 November 20X6 and the balance is due on

A.$147,059

B.$137,363

C.$131,579

D.$130,586

点击查看答案
第3题
Jarvis Co owns 30% of McLintock Co. During the year to 31 December 20X4 McLintock Co sold
$2 million of goods to Jarvis Co, of which 40% were still held in inventory by Jarvis at the year end. McLintock Co applies a mark-up of 25% on all goods sold.What effect would the above transactions have on group inventory at 31 December 20X4？

A、Debit group inventory $48,000

B、Debit group inventory $160,000

C、Credit group inventory $48,000

D、No effect on group inventory

点击查看答案
第4题
What's the advantage for the people who join the co - up for 6 month period？A．The membersh

What's the advantage for the people who join the co - up for 6 month period？

A．The membership fee is lower.

B．They can help chouse the products that will be sold

C．They may attend fewer meetings.

D．They may go to the co - up more times per week.

点击查看答案
第5题
Co X, a US company, owned 30% of the equity of a Chinese company, Co A. Co X sold all of t
he equity in Co A at a profit to a UK company, Co Y.

Which of the following statements are correct？

(1) Co X is the taxpayer for China enterprise income tax (EIT)

(2) Co Y is the withholding agent for China EIT

(3) Co A is the withholding agent for China EIT

(4) The EIT should be filed at the place where Co

A.is located A 1 and 2

B.1, 3 and 4

C.1 and 4 only

D.3 and 4 only

点击查看答案
第6题
Panther Co owns 80% of Tiger Co. An extract from t...

Panther Co owns 80% of Tiger Co. An extract from the companies' individual statements of financial position as at 30 June 20X8 shows the following: Panther Co Tiger Co $'000 $,000 Property, plant and equipment (carrying amount) 370 285 On 1 July 20X7, Panther Co sold a piece of equipment which had a carrying amount of $70,000 to Tiger Co for $150,000. The equipment had an estimated remaining life of five years when sold. What is the carrying amount of property, plant and equipment in the consolidated statement of financial position of Panther Co as at 30 June 20X8？

A、$591,000

B、$575,000

C、$671,000

D、$534,000

点击查看答案
第7题
The statement of financial position of Pinto Co at...

The statement of financial position of Pinto Co at 31 March 20X7 showed property, plant and equipment with a carrying amount of $1,860,000. At 31 March 20X8 it had increased to $2,880,000.During the year to 31 March 20X8 plant with a carrying amount of $240,000 was sold at a loss of $90,000, depreciation of $280,000 was charged and $100,000 was added to the revaluation surplus in respect of property, plant and equipment.What amount should appear under 'investing activities' in the statement of cash flows of Pinto Co for the year ended 31 March 20X8 as cash paid to acquire property, plant and equipment？

A、$1,640,000

B、$1,440,000

C、$1,260,000

D、$1,350,000

点击查看答案
第8题
Alderminster Co acquired a 70% holding in Bidford ...

Alderminster Co acquired a 70% holding in Bidford Co on 1 January 20X4 for $600,000. At that date the fair value of the net assets of Bidford Co was $700,000. Alderminster Co measures non-controlling interest at its share of net assets,On 31 December 20X6 Alderminster Co sold all its shares in Bidford Co for $950,000. At that date the fair value of Bidford Co's net assets was $850,000. Goodwill was not impaired.What was the profit or loss on disposal to be recognised in the consolidated financial statements of Alderminster Co？

A、$245,000 profit

B、$135,000 loss

C、$200,000 profit

D、$200,000 loss

点击查看答案
第9题
On 1 January 20X3 Westbridge Co acquired all of Br...

On 1 January 20X3 Westbridge Co acquired all of Brookfield Co's 100,000 $1 shares for $300,000. The goodwill acquired in the business combination was $40,000, of which 50% had been written off as impaired by 31 December 20X5. On 31 December 20X5 Westbridge Co sold all of Brookfield Co's shares for $450,000 when Brookfield Co had retained earnings of $185,000.Using the drop down box, select which is the correct answer for the profit on disposal that should be included in the CONSOLIDATED financial statements of Westbridge Co？

A、$145,000

B、$165,000

C、$245,000

D、$330,000

点击查看答案
第10题
Patula Co acquired 80% of Sanka Co on 1 October 20X5. At this date, some of Sanka Co’s inv
entory had a carrying amount of $600,000 but a fair value of $800,000. By 31 December 20X5, 70% of this inventory had been sold by Sanka Co.

The individual statements of financial position at 31 December 20X5 for both companies show the following:

What will be the total inventories figure in the consolidated statement of financial position of Patula Co as at 31 December 20X5？

A.$5,250,000

B.$5,330,000

C.$5,130,000

D.$5,238,000

点击查看答案
考试指南 全部 >
2024浙江成人高考考生违纪处罚公告（浙江成考本科学历可以报考公务员吗？） 2024年江苏成人高考分数线公布！ 广东自学考试网站官网查询成绩攻略分享 2024年自考报名流程及详细步骤 考哪些内容 24年安徽考区成人高考专升本考试科目 2024年10月自考时间 考试日期是几号 24年安徽省成人高考考试时间 备考浙江成人高考只做真题能过吗？（2024年成人高考报名取消函授到底有没有实锤） 2024年成学多久能拿到毕业证？报考要求有哪些？ 黑龙江2024年4月自学考试成绩查询入口已开通
重要提示： 请勿将账号共享给其他人使用，违者账号将被封禁！
查看《购买须知》>>>
重置密码
账号：
旧密码：
新密码：
确认密码：
确认修改
购买搜题卡查看答案
购买前请仔细阅读《购买须知》
请选择支付方式
微信支付
支付宝支付
点击支付即表示你同意并接受《服务协议》和《购买须知》
立即支付
搜题卡使用说明

1. 搜题次数扣减规则：

功能 扣减规则
基础费
（查看答案）		 加收费
（AI功能）
文字搜题、查看答案 1/每题 0/每次
语音搜题、查看答案 1/每题 2/每次
单题拍照识别、查看答案 1/每题 2/每次
整页拍照识别、查看答案 1/每题 5/每次

备注：网站、APP、小程序均支持文字搜题、查看答案；语音搜题、单题拍照识别、整页拍照识别仅APP、小程序支持。

2. 使用语音搜索、拍照搜索等AI功能需安装APP（或打开微信小程序）。

3. 搜题卡过期将作废，不支持退款，请在有效期内使用完毕。

找回账号密码
联系在线客服
请使用微信扫码支付(元)

订单号：

遇到问题请联系在线客服

请不要关闭本页面，支付完成后请点击【支付完成】按钮
遇到问题请联系在线客服
恭喜您，购买搜题卡成功 系统为您生成的账号密码如下：
重要提示：请勿将账号共享给其他人使用，违者账号将被封禁。
发送账号到微信 保存账号查看答案
怕账号密码记不住？建议关注微信公众号绑定微信，开通微信扫码登录功能
警告：系统检测到您的账号存在安全风险

为了保护您的账号安全，请在“简答题”公众号进行验证，点击“官网服务”-“账号验证”后输入验证码“”完成验证，验证成功后方可继续查看答案！

- 微信扫码关注简答题 -
警告：系统检测到您的账号存在安全风险
抱歉，您的账号因涉嫌违反简答题购买须知被冻结。您可在“简答题”微信公众号中的“官网服务”-“账号解封申请”申请解封，或联系客服。
- 微信扫码关注简答题 -
请用微信扫码测试
欢迎分享答案

为鼓励登录用户提交答案，简答题每个月将会抽取一批参与作答的用户给予奖励，具体奖励活动请关注官方微信公众号：简答题

简答题官方微信公众号

尊敬的用户，您尚未绑定微信号
扫码关注微信公众号，开通微信扫码登录功能
您可能还需要：
重置密码 查看订单 联系客服
简答题
下载APP
关注公众号
TOP