On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreemen

第1题

On October 1, Wong Company established a petty cash fund of $500. The journal entry to

record the replenishment of the fund for $350 at the end of October includes: ().

A、A debit to Petty Cash of $350.

B、A credit to Cash of $350.

C、A debit to various expenses of $150.

D、No journal entry; an entry is needed only when the petty cash fund is created or discontinued.

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第2题

某上市公司20X4年度财务报告于20X5年2月5日编制完成,注册会计师签署审计报告的日期为20X5年3月12日,经董事会批准财务报告对外公布的日期为4月2日,实际对外公布的日期为4月10日,但在此期间又发生了重大事项并在财务报表中作了调整,经调整或说明后的财务报告再经董事会批准报出的日期为20X5年4月20日,实际报出的日期为20X5年4月28日,股东大会召开日期为5月5日,则资产负债表日后事项所涵盖的期间为()。

A.20X5年1月1日至20X5年4月28日

B.20X5年1月1日至20X5年4月20日

C.20X5年1月1日至20X5年4月2日

D.20X5年1月1日至20X5年5月5日

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第3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

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第4题

A company had $20 million of capitalised development expenditure at cost brought forwa

rd at 1 October 20X7 in respect of products currently in production and a new project began on the same date.

The research stage of the new project lasted until 31 December 20X7 and incurred $1.4 million of costs.From that date the project incurred development costs of $800,000 per month.On 1 April 20X8 the directors became confident that the project would be successful and yield a profit well in excess of costs.The project was still in development at 30 September 20X8.Capitalised development expenditure is amortised at 20% per annum using the straight line method.

What amount will be charged to profit or loss for the year ended 30 September 20X8 in respect of research and development costs().

A、$8,280,000

B、$6,880,000

C、$7,800,000

D、$3,800,000

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第5题

On 1 October 2013, Xplorer commenced drilling for oil from an undersea oilfield. The

extraction of oil causes damage to the seabed which has a restorative cost (ignore discounting) of $10,000 per million barrels of oil extracted. Xplorer extracted 250 million barrels of oil in the year ended 30 September 2014.Xplorer is also required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30 million on 30 September 2018. Xplorer’s cost of capital is 8% per annum and $1 has a present value of 68 cents in five years’ time.

What is the total provision (extraction plus dismantling) which Xplorer would report in its statement of financial position as at 30 September 2014 in respect of its oil operations().

A、$34,900,000

B、$24,532,000

C、$22,900,000

D、$4,132,000

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第6题

THOMAS EDISON On the night of 21 October 1931, millions of Americanstookpart in a coast-to

THOMAS EDISON

On the night of 21 October 1931, millions of Americans took part in a coast-to-coast ceremony to commemorate the passing of a great man. Lights 【B1】______ in homes and offices from New York to California. The ceremony 【B2】______ the death of an inventor—indeed, to many people, the most important inventor of 【B3】______ time: Thomas Alva Edison.

Few inventors have 【B4】______ an impact as great as his on everyday life. While most of his 1 000- plus inventions were devices we no 【B5】______ use, many of the things he invented played a crucial 【B6】______ in the development of modern technology, simply by showing what was possible. And one should never 【B7】______ how amazing some of Edison's inventions were.

In so many ways, Edison is the perfect example of an inventor, by which I 【B8】______ not just someone who 【B9】______ up clever gadgets, but someone whose products transform. the lives of millions. He possessed the key characteristics that an inventor needs to 【B10】______ a success of inventions. Sheer determination is certainly one of them. Edison famously tried thousands of materials while working 【B11】______a new type of battery, reacting to failure by cheerfully 【B12】______to his colleagues: 'Well, 【B13】______we know 8 000 things that don't work.' Knowing when to take no 【B14】______ of experts is also important. Edison's proposal for electric lighting circuitry was 【B15】______ with total disbelief by eminent scientists, until he lit up whole streets with his lights.

【B1】______

A．turned out

B．came off

C．went out

D．put off

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第7题

甲公司20x4年5月31日由于自然灾害报废机器设备一台。该设备于20x1年8月31日购入，原值为90 000元，预计使用年限为5年，预计净残值率为4%，采用年数总和法计提折旧。该设备报废时用银行存款支付清理费600元（未取得增值税专用发票），残料计价4000元入库，应收保险公司不含增值税赔款10 000元，设备清理完毕。要求：根据以上资料，编制有关设备清理报废的各项会计分录。

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第8题

The People's Republic of China was founded ______ ． A．on October 1,1949 B．on October 1st,1949

The People's Republic of China was founded ______ ．

A．on October 1,1949 B．on October 1st,1949

C．in October 1,1949 D．in October 1st,1949

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第9题

甲公司原先执行企业会计制度，对股票投资采用成本与市价孰低进行会计处理，并通过“短期投资”“短

期投资跌价准备”会计科目核算股票投资对资产的影响。20X5年1月1日，甲公司决定执行企业会计准则的规定。据此，甲公司对20X2年3月1日购买的股票投资，决定变更为交易性金融资产，并按照会计政策变更追溯调整法进行会计处理。甲公司采用资产负债表债务法核算所得税，适用的所得税税率为25%，按净利润的10%计提法定盈余公积，10%计提一般盈余公积。该股票投资20X2年3月1日购买成本100万元，2012年底公允价值70万元;2013年底公允价值110万元;20X4年底公允价值160万元。

要求：请作出甲公司20X5年1月1日相应的会计处理。

参考答案：借：交易性金融资产-成本100

-公允价值变动60贷：短期投资100利润分配-未分配利润45递延所得税负债15

借：利润分配-未分配利润9贷：盈余公积-法定4.5-任意4.5

1、甲公司原先执行企业会计制度，对股票投资采用成本与市价孰低进行会计处理，并通过“短期投资”“短期投资跌价准备”会计科目核算股票投资对资产的影响。20X5年1月1日，甲公司决定执行企业会计准则的规定。据此，甲公司对20X2年3月1日购买的股票投资，决定变更为交易性金融资产，并按照会计政策变更追溯调整法进行会计处理。甲公司采用资产负债表债务法核算所得税，适用的所得税税率为25%，按净利润的10%计提法定盈余公积，10%计提一般盈余公积。该股票投资20X2年3月1日购买成本100万元，2012年底公允价值70万元;2013年底公允价值110万元;20X4年底公允价值160万元。

要求：请作出甲公司20X5年1月1日相应的会计处理。

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第10题

American Independence Day fall on （).

A.the 4th of July

B.October 31st

C.March 20th

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On 1 October 20X4, Flash Co acquired an item of plant under a five－year lease agreemen