In a set of company accounts, which would normally increase administration expenses?
A、Reduction in the allowance for receivables
B、Depreciation of machinery in the factory
C、Accrual of the audit fee
D、Payment of production director’s salary
A、Reduction in the allowance for receivables
B、Depreciation of machinery in the factory
C、Accrual of the audit fee
D、Payment of production director’s salary
B.Liabilities and expenses.
C.Revenues and expenses.
D.Assets and revenues.
E.Withdrawals and liabilities.
A、feature-matching object recognition
B、recognition-by-components
C、configural object recognition
D、template-matching object recognition
A、initial
B、frank
C、best
D、typical
A、The interest charge in the statement of profit or loss account will be $75,000
B、The interest charge in the statement of profit or loss account will be $37,500
C、The statement of financial position will contain a liability for outstanding interest of $75,000
D、The interest charge in the statement of profit or loss account will be $112,500
A、1 and 2
B、2 and 3
C、2 and 4
D、4 and 5
A、A reorganization of the enterprise, proposed by a director on 31 January 20x4 and agreed by the board on 10 July 20x4.
B、A strike by the workforce which started on 1 May 20x4 and stopped all production for 10 weeks before being settled.
C、A claim on an insurance policy for damage caused by a fire in a warehouse on 1 January 20x4. No provision had been made for the receipt of insurance money at 31 March 20x4 as it was uncertain that any money would be paid. The insurance enterprise settled with a payment of $1.5 million on 1 June 20x4.
D、The enterprise had made large export sales to the USA during the year. The year end receivables included $2 million for amounts outstanding that were due to be paid in US dollars between 1 April 20x4 and 1 July 20x4. By the time these amounts were received, the exchange rate had moved in favor of the enterprise and the equivalent of $2.5 million was actually received.
Which TWO of the following events which occur after the reporting date of a company but before the financial statements are authorized for issue are classified as adjusting events in accordance with IAS 10 Events after the reporting period? (1) A change in tax rate announced after the reporting date, but affecting the current tax liability (2) The discovery of a fraud which had occurred during the year (3) The determination of the sale proceeds of an item of plant sold before the year end (4) The destruction of a factory by fire
A、1 and 2
B、2 and 3
C、3 and 4
D、1 and 4
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