题目内容
（请给出正确答案）
A.accounts receivable turnover rate is approximately 4.4 times.
B.accounts receivable turnover rate is approximately 5 times.
C.average number of days to collect an account receivable is 48 days.
D.accounts receivable turnover rate is approximately 13.3 times.
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更多“ABC Company’s 2005 income stat…”相关的问题
A．$20 000 and $95 000
B．$70 000 and $95 000
C．$70 000 and $85 000
D．$60 000 and $75 000
A.worked on
B.worked up
C.worked off
D.worked out
First of all, I would like to () welcome you to our company.
Our company is one of the leading companies in the electric car industry. I am sure you will be proud of being a member of our company. It is always () to keep the business going.We need to () for ourselves all the time. As you are fresh, energetic and equipped with new knowledge and new ideas, soon you will realize that you’ve () to join us.
Work hard, not only for our company but also for yourself. That’s the only way for you and our company to ().
Again I would like to welcome you and from today on, let’s work together and succeed together.
A. set new goals
B. keep growing
C. take this opportunity to
D. made the right decision
E. my great honor
Gnace:（）What are you doing now？
Toay: l am an intern at 1BM Company, and I plan to go to university nest year.
Grace: Good luck. Let's keep in touch
A、l am not sure yet.
B、I hope so.
C、What is you major？
D、I think you are right.
Which of the following is/are adjustment(s) to the basis of property after the initial basis is determined？()I. Add the costs of protecting ownership of the property.II. Add the expenditures for painting the company name on the property.III. Subtract the capital recovery resulting from collections for easements.IV. Subtract the capital recovery resulting from depreciation deductions.
A、Only statement IV is correct
B、Only statements I and III are correct
C、Only statements III and IV are correct
D、Only Statements II, and IV are correct
E、Statements I, II, III, and IV are correct
A.250,000
B.256,800
C.243,200
D.none of the above
colleague, to take a picnic with him
Henry: Hey. what are you doing this weekend？
Mandy: I___________yet What about you？
Henry:___________to go for a picnic？ I The weather forecast says t will be sunny this Sunday
Mandy. That's a good idea________anything？
Henry: Yes, of course, and________make some hamburgers.
Mandy OK Then r bring some drmnks, geentea. black tea. juce or cola？
Henry: How about________？ By the way.I wll bring my new kichenware for our picnic
Mandy New kitchenware？ A cooker？
Henry. Yean! 1 just bought a solar cooker last month.It's a new device that uses solar enegy and it is geting popular due to its high efficiency and its environmental friendliness. Peoplel can cook easily with this new device. I'll bring some fruit and some other food. We will lhave a wonderful picnicl.
Mandy:Wow! How amazing! I cann't wait
Henry OK I am______to our picnic.Then see you on this Sunday!
Mandy:See you!
The following trial balance relates to Fresco at 31 March 2012:
The following notes are relevant:
(i) The suspense account represents the corresponding credit for cash received for a fully subscribed rights issue of equity shares made on 1 January 2012. The terms of the share issue were one new share for every five held at a price of 75 cents each. The price of the company’s equity shares immediately before the issue was $1·20 each.
(ii) Non-current assets:
To reflect a marked increase in property prices, Fresco decided to revalue its leased property on 1 April 2011. The Directors accepted the report of an independent surveyor who valued the leased property at $36 million on that date. Fresco has not yet recorded the revaluation. The remaining life of the leased property is eight years at the date of the revaluation. Fresco makes an annual transfer to retained profits to reflect the realisation of the revaluation reserve. In Fresco’s tax jurisdiction the revaluation does not give rise to a deferred tax liability.
On 1 April 2011, Fresco acquired an item of plant under a finance lease agreement that had an implicit finance cost of 10% per annum. The lease payments in the trial balance represent an initial deposit of $2 million paid on 1 April 2011 and the first annual rental of $6 million paid on 31 March 2012. The lease agreement requires further annual payments of $6 million on 31 March each year for the next four years. Had the plant not been leased it would have cost $25 million to purchase for cash.
Plant and equipment (other than the leased plant) is depreciated at 20% per annum using the reducing balance method.
No depreciation/amortisation has yet been charged on any non-current asset for the year ended 31 March 2012. Depreciation and amortisation are charged to cost of sales.
(iii) In March 2012, Fresco’s internal audit department discovered a fraud committed by the company’s credit controller who did not return from a foreign business trip. The outcome of the fraud is that $4 million of the company’s trade receivables have been stolen by the credit controller and are not recoverable. Of this amount, $1 million relates to the year ended 31 March 2011 and the remainder to the current year. Fresco is not insured against this fraud.
(iv) Fresco’s income tax calculation for the year ended 31 March 2012 shows a tax refund of $2·4 million. The balance on current tax in the trial balance represents the under/over provision of the tax liability for the year ended 31 March 2011. At 31 March 2012, Fresco had taxable temporary differences of $12 million (requiring a deferred tax liability). The income tax rate of Fresco is 25%.
Required:
(a) (i) Prepare the statement of comprehensive income for Fresco for the year ended 31 March 2012.
(ii) Prepare the statement of changes in equity for Fresco for the year ended 31 March 2012.
(iii) Prepare the statement of financial position of Fresco as at 31 March 2012.
The following mark allocation is provided as guidance for this requirement:
(i) 9 marks
(ii) 5 marks
(iii) 8 marks (22 marks)
(b) Calculate the basic earnings per share for Fresco for the year ended 31 March 2012. (3 marks)
Notes to the financial statements are not required.
？Read the memo below from the CEO of your company.
MEMO
To: International Sales staff
From: CEO
Date: 30/10/04
Subject: 50th anniversary celebration
I think it would be a good idea to include some of our overseas clients on the guest list for the formal event we are planning as part of the company's 50th anniversary celebrations.
Could all International Sales staff write to their most important clients to invite them to the event.
？Write a letter to an overseas client, Mrs Johannson:
？inviting her to the event
？giving her the date of the event
？giving details of what will happen at the event
？explaining what overnight accommodation is available.
？Write 60-80 words on your Answer Sheet.
？Do not include any postal addresses.
To:Human Resource Management
From:P.Neal Date:Feb.28
Re:Tokyo interviews
I am really excited about the opportunity that the International Job Fair in April presents lo our firm.By recruiting at an overseas location9 we increase our chances of attracting employees with global awareness.I o ensure that we hire employees who will fit into our corporate culture^ I have listed some suggestions for the interview team.
(1)Determine early in the interview if the employee is a team player.Aside from the obvious work-experience questions, find out what type of learning environment the interviewee preferred in school and what sports and hobbies he or she enjoys.Use this line of questioning to get to know younger applicants who do not have a lot of formal work experience.
(2) In the interviewt find out the interviewee 1 s attitude toward other languages and cultures.How many languages has he or she studied？ Would the prospective employee be willing to go through language training if
assigned to our new branch office？
(3) If possible* look at portfolios on site to get a sense of the interviewees9 artistic accomplishments and check up on local references in the interviewee's country.
(4) Clearly communicate our company,s goals and bring back some great recruits!
21.Who is this memo directed to？
A.Mr.Neal
B.The interview team
C.Prospective employees
22.Recruiting at an international job fair will help the company find employees who
A.fit the corporate culture
B.are team players
C.have global awareness
23.Why does the author suggest the interview team ask interviewees questions about their hobbies？
A.To know whether the interviewees enjoy playing sports.
B.To know whether the interviewees are team players.
C.To know whether the interviewees have work experience.
24.The new employees must be ________.
A.willing to participate in language training
B.able to speak several languages
C.capable of learning any language quickly
25.What should the intervieweesportfolios demonstrate？
A.Excellent references
B.Sensible components
C.Artistic merit
