At 31 March 20X7 Tentacle had 12,000 units of product W32 in inventory, included at c
A.$55,080
B.$72,000
C.$64,800
D.$61,200
- · 有9位网友选择 C,占比40.91%
- · 有7位网友选择 A,占比31.82%
- · 有3位网友选择 D,占比13.64%
- · 有3位网友选择 B,占比13.64%
A.$55,080
B.$72,000
C.$64,800
D.$61,200
(1) The acquisition of 60% of Zakron Co’s equity share capital on 1 March 20X7. Zakron Co’s activities are significantly different from the rest of the Poulgo group of companies
(2) The offer to acquire 70% of Unto Co’s equity share capital on 1 November 20X7. The negotiations were finally signed off during January 20X8
(3) The acquisition of 45% of Speeth Co’s equity share capital on 31 December 20X7. Poulgo Co is able to appoint three of the ten members of Speeth Co’s board
A.1 only
B.2 and 3
C.3 only
D.1 and 2
A、$4,765
B、$4,700
C、$4,600
D、$4,665
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
A、$33,730
B、$33,800
C、$38,930
D、$39,000
Parket Co acquired 60% of Suket Co on 1 January 20X7. The following extract has been taken from the individual statements of profit or loss for the year ended 31 March 20X7: Parket Co Suket Co $'000 $'000 Cost of sales 710 480 Parket Co consistently made sales of $20,000 per month to Suket Co throughout the year. At the year end, Suket Co held $20,000 of this in inventory. Parket Co made a mark-up on cost of 25% on all sales to Suket Co. Using the drop down box select the correct figure for Parket Co's consolidated cost of sales for the year ended 31 March 20X7?
A、$954,000
B、$950,000
C、$774,000
D、$766,000
Wetherby Co purchased a machine on 1 July 20X7 for $500,000. It is being depreciated on a straight-line basis over its expected life often years. Residual value is estimated at $20,000. On 1 January 20X8, following a change in legislation, Wetherby Co fitted a safety guard to the machine. The safety guard cost $25,000 and has a useful life of five years with no residual value.What amount will be charged to profit or loss for the year ended 31 March 20X8 in respect of depreciation on this machine?
A、$37,500
B、$37,250
C、$36,250
D、$35,000
BDL plc is currently preparing its cash budget for the year to 31 March 20X8. An extract from its sales budget for the same year shows the following sales values. $ March 60,000 April 70,000 May 55,000 June 65,000 40% of its sales are expected to be for cash. Of its credit sales, 70% are expected to pay in the month after sale and take a 2% discount; 27% are expected to pay in the second month after the sale, and the remaining 3% are expected to be bad debts. What is the value of sales receipts to be shown in the cash budget for May 20X7?
A、$60,532
B、$61,120
C、$66,532
D、$86,620
plastic products. The draft financial statements for the year ended 31 March 2006 show revenue of $47·4 million
(2005 – $43·9 million), profit before taxation of $2 million (2005 – $2·4 million) and total assets of $33·8 million
(2005 – $25·7 million).
The following issues arising during the final audit have been noted on a schedule of points for your attention:
(a) In April 2005, Keffler bought the right to use a landfill site for a period of 15 years for $1·1 million. Keffler
expects that the amount of waste that it will need to dump will increase annually and that the site will be
completely filled after just ten years. Keffler has charged the following amounts to the income statement for the
year to 31 March 2006:
– $20,000 licence amortisation calculated on a sum-of-digits basis to increase the charge over the useful life
of the site; and
– $100,000 annual provision for restoring the land in 15 years’ time. (9 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended
31 March 2006.
NOTE: The mark allocation is shown against each of the three issues.
听力原文: Earth Hour is a global event organized by World Wide Fund for Nature. (29) It is held on the last Saturday of March annually, asking households and businesses to turn off their non-essential lights and other electrical appliances for one hour to raise awareness towards the need to take action on climate change.
"Earth Hour" began in Sydney in 2007. On March 31st, 2007, 2.2 million residents of Sydney participated by turning off all non-essential lights. As an added bonus, Sydney residents joining the movement said they could see more stars than ever during that night. After that, "Earth Hour" spread around the world at an amazing speed. In 3 years, it has grown into one of the world's largest joint actions dealing with climate change.
Earth Hour 2009 was from 8: 30 p. m. to 9: 30 p. m. local time, March 28, 2009. (30) 88 countries and more than 4,000 cities joined Earth Hour 2009, ten times more cities than Earth Hour 2008 had. Among the participants in 2009 was, for the first time, the United Nations headquarters in New York City. The U. N. conservatively estimates that its participation will save $102 in energy.
Reports show that (31) the Philippines topped the Earth Hour participation as 647 cities and towns or over 15 million Filipinos were estimated to have joined in the hour-long lights-off at 8:30 - 9:30 PM local time. (31) This was followed by Greece with 484 cities and towns participating, and Australia with 309.
(30)
A.On the last Saturday of March.
B.On the third Saturday of March.
C.On the last Sunday of March.
D.On the third Sunday of March.
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