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21 Which of the following items must be disclosed in a company’s published financial statements?
1 Authorised share capital
2 Movements in reserves
3 Finance costs
4 Movements in non-current assets
A 1, 2 and 3 only
B 1, 2 and 4 only
C 2, 3 and 4 only
D All four items
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更多 “ 21 Which of the following items must be disclosed in a company’s published financial statements?1 Authorised share capital2 Movements in reserves3 Finance costs4 Movements in non-current assetsA 1, 2 and 3 onlyB 1, 2 and 4 onlyC 2, 3 and 4 onlyD All four items ” 相关考题
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Which of the following statements describe(s) the properties of a purely segmented memory system?Ⅰ．It divides memory into units of equal sizeⅡ．It permits implementation of virtual memoryⅢ．It suffers from internal fragmentationA．Ⅰ onlyB．Ⅱ onlyC．Ⅲ onlyD．Ⅰand Ⅲ
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5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expectedlevel?1 Understatement of closing inventories.2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.3 The inclusion in sales of the proceeds of sale of non-current assets.4 Increased cost of carriage charges borne by the company on goods sent to customers.A 3 and 4B 2 and 4C 1 and 2D 1 and 3
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10 Which of the following factors would cause a company’s gearing ratio to fall?1 A bonus issue of ordinary shares.2 A rights issue of ordinary shares.3 An issue of loan notes.4 An upward revaluation of non-current assets.A 1 and 3B 2 and 3C 1 and 4D 2 and 4
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15 Which of the following statements about intangible assets are correct?1 If certain criteria are met, research expenditure must be recognised as an intangible asset.2 Goodwill may not be revalued upwards.3 Internally generated goodwill should not be capitalised.A 2 and 3 onlyB 1 and 3 onlyC 1 and 2 onlyD All three statements are correct
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16 Which of the following events between the balance sheet date and the date the financial statements areauthorised for issue must be adjusted in the financial statements?1 Declaration of equity dividends.2 Decline in market value of investments.3 The announcement of changes in tax rates.4 The announcement of a major restructuring.A 1A 1 onlyB 2 and 4C 3 onlyD None of them
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18 Which of the following statements about accounting ratios and their interpretation are correct?1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.A 2 and 3 onlyB 1 and 3 onlyC 1 and 2 onlyD All three statements are correct
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20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.Which of the following statements about the IAS 2 requirements in this area are correct?1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.A All three statements are correctB 1 and 2 onlyC 1 and 3 onlyD 2 and 3 only
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22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?1 Unrealised revaluation gains.2 Dividends paid.3 Proceeds of equity share issue.4 Profit for the period.A 2, 3 and 4 onlyB 1, 3 and 4 onlyC All four itemsD 1, 2 and 4 only
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5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimatesand errors in these financial statements?1 The reasons for the change.2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.3 An estimate of the effect of the change on future periods, where possible.A 1 and 2 onlyB 1 and 3 onlyC 2 and 3 onlyD All three items
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9 Which of the following items must be disclosed in a company’s published financial statements (including notes)if material, according to IAS1 Presentation of financial statements?1 Finance costs.2 Staff costs.3 Depreciation and amortisation expense.4 Movements on share capital.A 1 and 3 onlyB 1, 2 and 4 onlyC 2, 3 and 4 onlyD All four items
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10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturingcompany, according to IAS2 Inventories?1 Carriage inwards.2 Carriage outwards.3 Depreciation of factory plant.4 Accounts department costs relating to wages for production employees.A All four itemsB 2 and 3 onlyC 1, 3 and 4 onlyD 1 and 4 only
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15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.Which of the following factors could account for the shortfall?1 Sales were lower than expected.2 The opening inventories had been overstated.3 The closing inventories of the business were higher than the opening inventories.4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases withthe cost of the goods.A All four factorsB 1, 2 and 4 onlyC 2 onlyD 3 and 4 only
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19 Which of the following statements about intangible assets in company financial statements are correct accordingto international accounting standards?1 Internally generated goodwill should not be capitalised.2 Purchased goodwill should normally be amortised through the income statement.3 Development expenditure must be capitalised if certain conditions are met.A 1 and 3 onlyB 1 and 2 onlyC 2 and 3 onlyD All three statements are correct
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21 Which of the following statements about contingent assets and contingent liabilities are correct?1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle itwill be required, with no provision being made.3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settleit will be required.4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment orreceipt is remote.A 1 and 4 onlyB 2 and 3 onlyC 2, 3 and 4D 1, 2 and 4
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22 Which of the following statements about limited liability companies’ accounting is/are correct?1 A revaluation reserve arises when a non-current asset is sold at a profit.2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the companymay issue.3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events afterthe balance sheet date.A All three statementsB 1 and 2 onlyC 2 and 3 onlyD None of the statements
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2 Which of the following are correct?1. The balance sheet value of inventory should be as close as possible to net realisable value.2. The valuation of finished goods inventory must include production overheads.3. Production overheads included in valuing inventory should be calculated by reference to the company’s normallevel of production during the period.4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items,not by taking the inventory value as a whole.A 1 and 2 onlyB 3 and 4 onlyC 1 and 3 onlyD 2, 3 and 4
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5 Which of the following events after the balance sheet date would normally qualify as adjusting events accordingto IAS 10 Events after the balance sheet date?1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.2 A decline in the market value of investments.3 The declaration of an ordinary dividend.4 The determination of the cost of assets purchased before the balance sheet date.A 1, 3, and 4B 1 and 2 onlyC 2 and 3 onlyD 1 and 4 only
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8 Which of the following statements about accounting concepts and conventions are correct?(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.(2) The substance over form. convention means that the economic substance of a transaction should be reflected inthe financial statements, not necessarily its legal form.(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement untilrealised.(4) The application of the prudence concept means that assets must be understated and liabilities must be overstatedin preparing financial statements.A 1 and 3B 2 and 3C 2 and 4D 1 and 4.
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The following information is relevant for questions 9 and 10A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,and a suspense account appeared in the company’s draft balance sheet.Subsequent checking revealed the following errors:(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.Depreciation at the rate of 10% per year ($480) had been charged.(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in thecompany’s records.(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personalcheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entryfor the transaction. (The company does not maintain a payables ledger control account).(4) The payments side of the cash book had been understated by $10,000.9 Which of the above items would require an entry to the suspense account in correcting them?A All four itemsB 3 and 4 onlyC 2 and 3 onlyD 1, 2 and 4 only
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11 Which of the following statements are correct?1 A company might make a rights issue if it wished to raise more equity capital.2 A rights issue might increase the share premium account whereas a bonus issue is likely to reduce it.3 A bonus issue will reduce the gearing (leverage) ratio of a company.4 A rights issue will always increase the number of shareholders in a company whereas a bonus issue will not.A 1 and 2B 1 and 3C 2 and 3D 2 and 4
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12 Which of the following statements are correct?(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.(4) Material non-adjusting events are disclosed by note in the financial statements.A 1 and 2B 2 and 4C 3 and 4D 1 and 3
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17 Which of the following statements are correct?(1) All non-current assets must be depreciated.(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.A 1 and 2B 2 and 3C 3 and 4D 1 and 4
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单选题As for a hydraulic vane pump, which of the following is in contact with the vanes during working: （） (1)the rotor (2)the pump shaft (3)the external surface of the housingA
(1) onlyB
(2) onlyC
(1) and (2)D
(1),(2)and(3)
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单选题Leaky exhaust valve will result in which of the following?（） (1) high exhaust temperature; (2) low compression pressure; (3) low firing pressure.A
(1) and (2)B
(1) onlyC
(2) onlyD
(1),(2) and (3)
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单选题A die whose faces are numbered from l to 6 is rolled. Which of the following statements must be true?Ⅰ. The probability of getting a 4 on the top face is 2/3.Ⅱ. The probability of getting an odd number on the top face is 1/2.Ⅲ. The probability of getting a prime number on the top face is 1/2.A
Ⅰand Ⅱ onlyB
Ⅱ and Ⅲ onlyC
Ⅰ and Ⅲ onlyD
Ⅱ onlyE
Ⅰ, Ⅱ, and IⅢ
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单选题When a hydraulic vane pump is working, which of the following is in contact with the vanes?（） (1) the rotor (2) the internal surface of the housing (3) the external surface of the housingA
(1) onlyB
(2) onlyC
(1) and (2)D
(1), (2) and (3)
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单选题If 0ab3c4, then which of the following must be true?Ⅰ. ab is positiveⅡ. ab is negativeⅢ. abc is negativeA
Ⅰ onlyB
Ⅱ onlyC
Ⅲ onlyD
Ⅰ and Ⅲ onlyE
Ⅱ and Ⅲ only
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