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提问人：网友jycxiaoyao 发布时间：2022-01-07

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IAS 36 Impairment of Assets suggests how indications of impairment might be recognised. Which of the following would be EXTERNAL INDICATORS that one or more of an entity's assets may be impaired？

A、An unusually significant fall in the market value of one or more assets

B、Evidence of obsolescence of one or more assets

C、A decline in the economic performance of one or more assets

D、An increase in market interest rates used to calculate value in use of the assets

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第1题

Which of the following is correct concerning the attribution of information to sources in news and feature articles?

A、Reporters should attribute all information that they did not see or hear themselves to a source or that is not a known fact.

B、It is not necessary for reporters to identify sources, unless the information is controversial.

C、Reporters should not identify their sources.

D、None of the above.

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第2题

The supply curve for a product reflects the

A、a. willingness to pay of the marginal buyer.

B、b. quantity buyers will ultimately purchase of the product.

C、c. cost to sellers of producing the product.

D、d. seller's profit from producing the product.

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第3题

Which of the following would result in a credit to the deferred tax account? (1)Interest receivable, which will be taxed when the interest is received (2)A loan, the repayment of which will have no tax consequences (3)Interest payable, which will be allowable for tax when paid (4)Prepaid expenses, which have been deducted to calculate the taxable profits of the previous year

A、1 and 2

B、3 and 4

C、1 and 4

D、2 and 3

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第4题

Confidence Co entered into a contract on 1 January 20X5 to build a factory. The total contract revenue was $2.8 million. At 31 December 20X5 the contract was certified as 35% complete. Costs incurred during the year were $740,000 and costs to complete are estimated at $1.4 million. $700,000 has been billed to the customer but not yet paid. What amount will be recognised as a contract asset or liability in respect of this contract in the statement of financial position of Confidence Co as at 31 December 20X5?

A、$271,000 contract asset

B、$509,000 contract asset

C、$271,000 contract liability

D、$509,000 contract liability

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第5题

Which of the following are acceptable methods of accounting for a government grant relating to an asset in accordance with IAS 20 Accounting for Government Grants and Disclosure of Government Assistance? (i) Set up the grant as deferred income (ii) Credit the amount received to profit or loss (iii) Deduct the grant from the carrying amount of the asset (i) Add the grant to the carrying amount of the asset

A、(i) and (ii)

B、(ii) and (iv)

C、(i) and (iii)

D、(iii) and (iv)

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第6题

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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第7题

Sale and repurchase arrangements can be used to disguise the substance of loan transactions by taking them 'off balance sheet'. In this case the legal position is that the asset has been sold but the substance is that the seller still retains the benefits of ownership. Which of the following is NOT a feature which suggests that the substance of a transaction differs from its legal form?

A、The seller of an asset retains the ability to use the asset

B、The seller has no further exposure to the risks of ownership

C、The asset has been transferred at a price substantially above or below its fair value.

D、The 'sold' asset remains on the sellers premises

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第8题

Yling Co entered into a contract in respect of which performance obligations are satisfied over time on 1 January 20X4. The contract is expected to last 24 months. The price which has been agreed for the contract is $5 million. At 30 September 20X4 the costs incurred on the contract were $1.6 million and the estimated remaining costs to complete were $2.4 million. On 20 September 20X4 Yling Co received a payment from the customer of $1.8 million which was equal to the total of the amounts invoiced. Yling Co calculates the stage of completion of its performance obligations on contracts on the basis of amounts invoiced to the contract price. What amount would be reported in Yling Co's statement of financial position as at 30 September 20X4 as the contract asset arising from the above contract?

A、Nil

B、$160,000

C、$800,000

D、$200,000

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第9题

Repro Co, a company which sells photocopying equipment, has prepared its draft financial statements for the year ended 30 September 20X4. It has included the following transactions in revenue at the stated amounts below: Which of these has been correctly included in revenue according to IFRS 15 Revenue from Contracts with Customers?

A、Agency sales of $250,000 on which Repro Co is entitled to a commission.

B、Sale proceeds of $20,000 for motor vehicles which were no longer required by Repro Co.

C、Sales of $150,000 on 30 September 20X4. The amount invoiced to and received from the customer was $180,000, which included $30,000 for ongoing servicing work to be done by Repro Co over the next two years.

D、Sales of $200,000 on 1 October 20X3 to an established customer which, (with the agreement of Repro Co), will be paid in full on 30 September 20X5. Repro Co has a cost of capital of 10%.

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第10题

Springthorpe Co entered into a three-year contract on 1 January 20X2 to build a factory. This is a contract where performance obligations are satisfied overtime. The percentage of performance obligations satisfied is measured according to certificates issued by a surveyor. The contract price was $12 million. At 31 December 20X2 details of the contract were as follows: $m Costs to date 6 Estimated costs to complete 9 Amounts invoiced 4 Certified complete 40% What amount should appear in the statement of financial position of Springthorpe Co as at 31 December 20X2 as contract assets/liabilities in respect of this contract?

A、$1 million contract liability

B、$2 million contract liability

C、$1 million contract asset

D、$2 million contract asset

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