MOOC F3：財(cái)務(wù)會(huì)計(jì)-西安交通大學(xué) 中國(guó)大學(xué)慕課答案

MOOCF3：財(cái)務(wù)會(huì)計(jì)-西安交通大學(xué)中國(guó)大學(xué)慕課答案Theregulatoryframework1、問(wèn)題：WhatistheroleoftheIASB？選項(xiàng)：A、OverseethestandardsettingandregulatoryprocessB、FormulateinternationalfinancialreportingstandardsC、ReviewdefectiveaccountsD、Controltheaccountancyprofession正確答案:【Formulateinternationalfinancialreportingstandards】Thequalitativecharacteristicsoffinancialinformation1、問(wèn)題：Whichaccountingconceptshouldbeconsiderediftheownerofabusinesstakesgoodsfrominventoryforhisownpersonaluse?選項(xiàng)：A、ThesubstanceoverformconceptB、TheaccrualsconceptC、ThegoingconcernconceptD、Thebusinessentityconcept正確答案:【Thebusinessentityconcept】2、問(wèn)題：Salesrevenueshouldberecognisedwhengoodsandserviceshavebeensupplied;costsareincurredwhengoodsandserviceshavebeenreceived.Whichaccountingconceptgovernstheabove?選項(xiàng)：A、ThesubstanceoverformconceptB、ThematerialityconceptC、TheaccrualsconceptD、Thedualityconcept正確答案:【Theaccrualsconcept】3、問(wèn)題：AccordingtothelASB'sConceptualFrameworkforFinancialReporting,whichTWOofthefollowingarepartoffaithfulrepresentation?1Itisneutral2Itisrelevant3Itispresentedfairly4Itisfreefrommaterialerror選項(xiàng)：A、1and2B、2and3C、1and4D、3and4正確答案:【1and4】4、問(wèn)題：Listedbelowaresomecommentsonaccountingconcepts.1Inachievingabalancebetweenconcepts,themostimportantconsiderationissatisfyingasfaraspossibletheeconomicdecision-makingneedsofusers.2Materialitymeansthatonlyitemshavingaphysicalexistencemayberecognisedasassets.3Thesubstanceoverformconventionmeansthatthelegalformofatransactionmustalwaysbeshowninfinancialstatements,evenifthisdiffersfromthecommercialeffect.Which,ifany,ofthesecommentsiscorrect,accordingtothelASB'sConceptualFrameworkforFinancialReporting?選項(xiàng)：A、1onlyB、2onlyC、3onlyD、Noneofthem正確答案:【1only】5、問(wèn)題：Which,ifany,ofthefollowingstatementsaboutaccountingconceptsandthecharacteristicsoffinancialinformationarecorrect?1Theconceptofsubstanceoverformmeansthatthelegalformofatransactionmustbereflectedinfinancialstatements,regardlessoftheeconomicsubstance.2Informationisnotmaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements.3Itmaysometimesbenecessarytoexcludeinformationthatisrelevantandreliablefromfinancialstatementsbecauseitistoodifficultforsomeuserstounderstand.選項(xiàng)：A、1and2onlyB、2and3onlyC、1and3onlyD、Noneofthesestatementsarecorrect正確答案:【Noneofthesestatementsarecorrect】6、問(wèn)題：WhichoneofthefollowingisnotaqualitativecharacteristicoffinancialinformationaccordingtotheConceptualFrameworkforFinancialReporting?選項(xiàng)：A、FaithfulrepresentationB、RelevanceC、TimelinessD、Accruals正確答案:【Accruals】DoubleentrybookkeepingI1、問(wèn)題：Theprofitearnedbyabusinessin20X7was$72,500.Theproprietorinjectednewcapitalof$8,000duringtheyearandwithdrewgoodsforhisprivateusewhichhadcost$2,200.Ifnetassetsatthebeginningof20X7were$101,700,whatweretheclosingnetassets?選項(xiàng)：A、$35,000B、$39,400C、$168,400D、$180,000正確答案:【$180,000】2、問(wèn)題：Asoletradertooksomegoodscosting$800fromInventoryforhisownuse.Thenormalsellingpriceofthegoodsis$1,600.Whichofthefollowingjournalentrieswouldcorrectlyrecordthis?選項(xiàng)：A、DrCr$$Inventoryaccount800Purchasesaccount800B、DrCr$$Drawingsaccount800Purchasesaccount800C、DrCr$$Salesaccount1,600Drawingsaccount1,600D、DrCr$$Drawingsaccount800Salesaccount800正確答案:【DrCr$$Drawingsaccount800Purchasesaccount800】3、問(wèn)題：Whichofthefollowingarebooksofprimeentry?1Salesdaybook2Cashbook3Journal4Purchaseledger選項(xiàng)：A、1and2onlyB、1,2and3onlyC、1onlyD、Allofthem正確答案:【1,2and3only】4、問(wèn)題：TTallonhadthefollowingtransactions：1Saleofgoodsoncreditfor$150toFRogit2ReturnofgoodsfromBBlendiggoriginallysoldfor$300incashtoBBlendiggWhatarethecorrectledgerentriestorecordthesetransactions?選項(xiàng)：A、DrReceivables$150DrSalesReturns$300CrSales$150CrCash$300B、DrSales$150DrCash$300CrReceivables$150CrSalesReturns$300C、DrReceivables$450CrSales$150CrSalesReturns$300D、DrSalesReturns$300DrSales$150CrCash$450正確答案:【DrReceivables$150DrSalesReturns$300CrSales$150CrCash$300】5、問(wèn)題：Howisthetotalofthepurchasesdaybookpostedtothenominalledger?選項(xiàng)：A、Debitpurchases,CreditcashB、Debitpayablescontrol,CreditpurchasesC、Debitcash,CreditpurchasesD、Debitpurchases,Creditpayablescontrol正確答案:【Debitpurchases,Creditpayablescontrol】DoubleentrybookkeepingII1、問(wèn)題：ThefollowingtotalsappearinthedaybooksforMarch20X8.$Salesdaybook40,000Purchasesdaybook20,000Returnsinwardsdaybook2,000Returnsoutwarddaybook4,000Openingandclosinginventoriesareboth$3,000.WhatisthegrossprofitforMarch20X8?選項(xiàng)：A、$22,000B、$24,000C、$20,000D、$18,000正確答案:【$22,000】2、問(wèn)題：Thefollowinginformationisrelevantforquestions2and3.On1May20X9Marshall'scashbookshowedacashbalanceof$224andanoverdraftof$336.Duringtheweekended6Maythefollowingtransactionstookplace.May1Sold$160ofgoodstoPDixononcredit.May1Withdrew$50ofcashfromthebankforbusinessuse.May2PurchasedgoodsfromAClarkeoncreditfor$380less15%tradediscount.May2Repaidadebtof$120owingtoRHill,takingadvantageofa10%cashdiscount.Thepaymentwasbycheque.May3Sold$45ofgoodsforcash.May4Sold$80ofgoodstoMMaguireoncredit,offeringa12.5%discountifpaymentmadewithin7days.May4Paidatelephonebillof$210bycheque.May4Purchased$400ofgoodsoncreditfromDDaley.May5ReceivedachequefromHLarkinfor$180.Larkinhastakenadvantageofa$20cashdiscountofferedtohim.May5Sold$304ofgoodstoMDonaldoncredit.May5Purchased$135ofgoodsfromHonourCobycheque.May6ReceivedachequefromDRandlefor$482.May6Purchased$100ofgoodsoncreditfromGPerkins.Whatisthetotalofthesalesdaybook?選項(xiàng)：A、$544B、$589C、$534D、$579正確答案:【$544】3、問(wèn)題：Thefollowinginformationisrelevantforquestions2and3.On1May20X9Marshall'scashbookshowedacashbalanceof$224andanoverdraftof$336.Duringtheweekended6Maythefollowingtransactionstookplace.May1Sold$160ofgoodstoPDixononcredit.May1Withdrew$50ofcashfromthebankforbusinessuse.May2PurchasedgoodsfromAClarkeoncreditfor$380less15%tradediscount.May2Repaidadebtof$120owingtoRHill,takingadvantageofa10%cashdiscount.Thepaymentwasbycheque.May3Sold$45ofgoodsforcash.May4Sold$80ofgoodstoMMaguireoncredit,offeringa12.5%discountifpaymentmadewithin7days.May4Paidatelephonebillof$210bycheque.May4Purchased$400ofgoodsoncreditfromDDaley.May5ReceivedachequefromHLarkinfor$180.Larkinhastakenadvantageofa$20cashdiscountofferedtohim.May5Sold$304ofgoodstoMDonaldoncredit.May5Purchased$135ofgoodsfromHonourCobycheque.May6ReceivedachequefromDRandlefor$482.May6Purchased$100ofgoodsoncreditfromGPerkins.Whatisthetotalofthepurchasesdaybook?選項(xiàng)：A、$880B、$823C、$1,033D、$958正確答案:【$823】4、問(wèn)題：Arethefollowingstatementsaboutdebitentriestrueorfalse?1Adebitentryinthecashbookwillincreaseanoverdraftintheaccounts.2Adebitentryinthecashbookwillincreaseabankbalanceintheaccounts.選項(xiàng)：A、BothtrueB、BothfalseC、1trueand2falseD、1falseand2true正確答案:【1falseand2true】5、問(wèn)題：Atrialbalanceismadeupofalistofdebitbalancesandcreditbalances.Whichofthefollowingstatementsiscorrect?選項(xiàng)：A、Everydebitbalancerepresentsanexpense.B、Assetsarerepresentedbydebitbalances.C、Liabilitiesarerepresentedbydebitbalances.D、Incomeisincludedinthelistofdebitbalances.正確答案:【Assetsarerepresentedbydebitbalances.】6、問(wèn)題：Berthasextractedthefollowinglistofbalancesfromhisgeneralledgerat31October20X5：$Sales258,542Openinginventory9,649Purchases142,958Expenses34,835Non-currentassets(carryingamount)63,960Receivables31,746Payables13,864Cashatbank1,783Capital12,525WhatisthetotalofthedebitbalancesinBert'strialbalanceat31October20X5?選項(xiàng)：A、$267,049B、$275,282C、$283,148D、$284,931正確答案:【$284,931】Salestax1、問(wèn)題：Wisregisteredforsalestax.Themanagingdirectorhasaskedfourstaffintheaccountsdepartmentwhytheoutputtaxforthelastquarterdoesnotequal20%ofsales(20%istherateoftax).Whichoneofthefollowingfourrepliesshereceivedwasnotcorrect?選項(xiàng)：A、Thecompanyhadsomeexportsthatwerenotliabletosalestax.B、Thecompanymadesomesalesofzero-ratedproducts.C、Thecompanymadesomesalesofexemptproducts.D、Thecompanysoldsomeproductstobusinessesnotregisteredforsalestax.正確答案:【Thecompanysoldsomeproductstobusinessesnotregisteredforsalestax.】2、問(wèn)題：Alanaisnotregisteredforsalestaxpurposes.Shehasrecentlyreceivedaninvoiceforgoodsforresalewhichcost$500beforesalestax,whichisleviedat15%.Thetotalvaluewastherefore$575.WhatisthecorrectentrytobemadeinAlana'sgeneralledgerinrespectoftheinvoice?選項(xiàng)：A、DrPurchases$500,DrSalestax$75,CrPayables$575B、DrPurchases$575,CrSalestax$75,CrPayables$500C、DrPurchases$500,CrPayables$500D、DrPurchases$575,CrPayables$575正確答案:【DrPurchases$575,CrPayables$575】3、問(wèn)題：Abusinesscommencedwithcapitalincashof$1,000.Inventorycosting$800plussalestaxispurchasedoncredit,andhalfissoldfor$1,000plussalestax,thecustomerpayingincashatonce.Thesalestaxrateis20%.Whatwouldtheaccountingequationafterthesetransactionsshow?選項(xiàng)：A、Assets$1,800lessLiabilities$200equalsCapital$1,600B、Assets$2,200lessLiabilities$1,000equalsCapital$1,200C、Assets$2,600lessLiabilities$800equalsCapital$1,800D、Assets$2,600lessLiabilities$1,000equalsCapital$1,600正確答案:【Assets$2,600lessLiabilities$1,000equalsCapital$1,600】4、問(wèn)題：ThefollowinginformationrelatestoEvaCo'ssalestaxforthemonthofMarch20X3：$Sales(includingsalestax)109,250Purchases(netofsalestax)64,000Salestaxischargedataflatrateof15%.EvaCo'ssalestaxaccountshowedanopeningcreditbalanceof$4,540atthebeginningofthemonthandaclosingdebitbalanceof$2,720attheendofthemonth.WhatwasthetotalsalestaxpaidtoregulatoryauthoritiesduringthemonthofMarch20X3?選項(xiàng)：A、$6,470.00B、$11,910.00C、$14,047.50D、$13,162.17正確答案:【$11,910.00】Inventory1、問(wèn)題：TheinventoryvalueforthefinancialstatementsofGlobalIncfortheyearended30June20X3wasbasedonainventorycounton7July20X3,whichgaveatotalinventoryvalueof$950,000.Between30Juneand7July20X6,thefollowingtransactionstookplace.$Purchaseofgoods11,750Saleofgoods(markuponcostat15%)14,950GoodsreturnedbyGlobalInctosupplier1,500Whatfigureshouldbeincludedinthefinancialstatementsforinventoriesat30June20X3?選項(xiàng)：A、$952,750B、$949,750C、$926,750D、$958,950正確答案:【$952,750】2、問(wèn)題：Theclosinginventoryatcostofacompanyat31January20X3amountedto$284,700.Thefollowingitemswereincludedatcostinthetotal:1400coats,whichhadcost$80eachandnormallysoldfor$150each.Owingtoadefectinmanufacture,theywereallsoldafterthereportingdateat50%oftheirnormalprice.Sellingexpensesamountedto5%oftheproceeds.2800skirts,whichhadcost$20each.Thesetoowerefoundtobedefective.RemedialworkinFebruary20X3cost$5perskirt,andsellingexpensesforthebatchtotalled$800.Theyweresoldfor$28each.WhatshouldtheinventoryvaluebeaccordingtoIAS2Inventoriesafterconsideringtheaboveitems?選項(xiàng)：A、$281,200B、$282,800C、$329,200D、Noneofthese正確答案:【$281,200】3、問(wèn)題：Acompanyvaluesitsinventoryusingthefirstin,firstout(FIFO)method.At1May20X2thecompanyhad700enginesininventory,valuedat$190each.Duringtheyearended30April20X3thefollowingtransactionstookplace:20X21JulyPurchased500enginesat$220each1NovemberSold400enginesfor$160,00020X31FebruaryPurchased300enginesat$230each15AprilSold250enginesfor$125,000Whatisthevalueofthecompany'sclosinginventoryofenginesat30April20X3?選項(xiàng)：A、$188,500B、$195,500C、$166,000D、Noneofthesefigures正確答案:【$188,500】4、問(wèn)題：Inpreparingitsfinancialstatementsforthecurrentyear,acompany'sclosinginventorywasunderstatedby$300,000.Whatwillbetheeffectofthiserrorifitremainsuncorrected?選項(xiàng)：A、Thecurrentyear'sprofitwillbeoverstatedandnextyear'sprofitwillbeunderstated.B、Thecurrentyear'sprofitwillbeunderstatedbuttherewillbenoeffectonnextyear'sprofit.C、Thecurrentyear'sprofitwillbeunderstatedandnextyear'sprofitwillbeoverstated.D、Thecurrentyear'sprofitwillbeoverstatedbuttherewillbenoeffectonnextyear'sprofit.正確答案:【Thecurrentyear'sprofitwillbeunderstatedandnextyear'sprofitwillbeoverstated.】5、問(wèn)題：AcompanyhasdecidedtoswitchfromusingtheFIFOmethodofinventoryvaluationtousingtheaveragecostmethod(AVCO).Inthefirstaccountingperiodwherethechangeismade,openinginventoryvaluedbytheFIFOmethodwas$53,200.ClosinginventoryvaluedbytheAVCOmethodwas$59,800.Totalpurchasesduringtheperiodwere$136,500.UsingtheAVCOmethod,openinginventorywouldhavebeenvaluedat$56,200.Whatisthecostofmaterialsthatshouldbeincludedinthestatementofprofitorlossfortheperiod?選項(xiàng)：A、$129,900B、$132,900C、$135,900D、$140,100正確答案:【$132,900】6、問(wèn)題：WhichoneofthefollowingstatementsabouttheuseofacontinuousinventorysystemisINCORRECT?選項(xiàng)：A、Inaretailorganisation,acontinuousinventorysystemcanbeusedtokeeptrackofthequantityofeachstockitemavailableinitsdistributioncenters.B、Undercontinuousinventory,thecostofeachreceiptofinventoryandthecostofeachissuefrominventoryisrecordedindividually.C、Acontinuousinventorysystemremovestheneedforperiodicphysicalinventorycounts.D、BoththeFIFOandaveragecost(AVCO)methodsofpricinginventorymaybeusedwithinacontinuousinventorysystem.正確答案:【Acontinuousinventorysystemremovestheneedforperiodicphysicalinventorycounts.】7、問(wèn)題：WhichofthefollowingstatementsaboutIAS2Inventoriesiscorrect?選項(xiàng)：A、Productionoverheadsshouldbeincludedincostonthebasisofacompany'snormallevelofactivityintheperiod.B、Inarrivingatthenetrealisablevalueofinventories,tradediscountsandsettlementdiscountsmustbededucted.C、Inarrivingatthecostofinventories,FIFO,LIFOandweightedaveragecostformulasareacceptable.D、Itispermittedtovaluefinishedgoodsinventoriesatmaterialspluslabourcostonly,withoutaddingproductionoverheads.正確答案:【Productionoverheadsshouldbeincludedincostonthebasisofacompany'snormallevelofactivityintheperiod.】Tangiblenon-currentassets1、問(wèn)題：Whatisthepurposeofchargingdepreciationinaccounts?選項(xiàng)：A、Toallocatethecostofanon-currentassetovertheaccountingperiodsexpectedtobenefitfromitsuseB、ToensurethatfundsareavailablefortheeventualreplacementoftheassetC、ToreducethecostoftheassetinthestatementoffinancialpositiontoitsestimatedmarketvalueD、Toaccountforthe'wearing-out'oftheassetoveritslife正確答案:【Toallocatethecostofanon-currentassetovertheaccountingperiodsexpectedtobenefitfromitsuse】2、問(wèn)題：Anassetregistershowedacarryingvalueof$67,460.Anon-currentassetcosting$15,000hadbeensoldfor$4,000,makingalossondisposalof$1,250.Noentrieshadbeenmadeintheassetregisterforthisdisposal.Whatisthecorrectbalanceontheassetregister?選項(xiàng)：A、$42,710B、$51,210C、$53,710D、$62,210正確答案:【$62,210】3、問(wèn)題：Whichoneofthefollowingwouldoccurifthepurchaseofcomputerstationarywasdebitedtothecomputerequipmentatcostaccount?選項(xiàng)：A、Anoverstatementofprofitandanoverstatementofnon-currentassetsB、Anunderstatementofprofitandanoverstatementofnon-currentassetsC、Anoverstatementofprofitandanunderstatementofnon-currentassetsD、Anunderstatementofprofitandanunderstatementofnon-currentassets正確答案:【Anoverstatementofprofitandanoverstatementofnon-currentassets】4、問(wèn)題：Acompany'spolicyistochargedepreciationonplantandmachineryat20%peryearoncost,withproportionaldepreciationforitemspurchasedorsoldduringayear.Thecompany'splantandmachineryatcostaccountfortheyearended30September20X3isshownbelow.PLANTANDMACHINERY-COST$$20X220X31OctBalance200,00030JunTransferdisposalaccount40,00030SepBalance210,00020X31AprCash-purchaseofplant50,000_______250,000250,000Whatshouldbethedepreciationchargeforplantandmachinery(excludinganyprofitorlossonthedisposal)fortheyearended30September20X3?選項(xiàng)：A、$43,000B、$51,000C、$42,000D、$45,000正確答案:【$43,000】5、問(wèn)題：Amanufacturingcompanyreceivesaninvoiceon29February20X2forworkdoneononeofitsmachines.$25,500ofthecostisactuallyforamachineupgrade,whichwillimproveefficiency.Theaccountsdepartmentdonotnoticeandchargethewholeamounttomaintenancecosts.Machineryisdepreciatedat25%perannumonastraight-linebasis,withaproportionalchargeintheyearsofacquisitionanddisposal.Bywhatamountwilltheprofitfortheyearto30June20X2beunderstated?選項(xiàng)：A、$19,125B、$25,500C、$23,375D、$21,250正確答案:【$23,375】6、問(wèn)題：Whatarethecorrectledgerentriestorecordanacquisitionofanon-currentassetoncredit?選項(xiàng)：A、DebitCreditNon-currentassets-costReceivablesB、DebitCreditPayablesNon-currentassets-costC、DebitCreditNon-currentassets-costPayablesD、DebitCreditNon-currentassets-costRevaluationsurplus正確答案:【DebitCreditNon-currentassets-costPayables】7、問(wèn)題：Whichofthefollowingstatementsarecorrect?1IAS16Property,plantandequipmentrequiresentitiestodisclosethepurchasedateofeachasset.2Thecarryingamountofanon-currentassetisthecostorvaluationofthatassetlessaccumulateddepreciation.3IAS16Property,planandequipmentpermitsentitiestomakeatransferfromtherevaluationsurplustoretainedearningsforexcessdepreciationonrevaluedassets.4Oncedecided,theusefullifeofanon-currentassetshouldnotbechanged.選項(xiàng)：A、1,2and3B、2and3onlyC、2and4onlyD、1,2and4only正確答案:【2and3only】8、問(wèn)題：Bacquiredalorryon1May20X0atacostof$30,000.Thelorryhasanestimatedusefullifeoffouryears,andanestimatedresalevalueattheendofthattimeof$6,000.Bchargesdepreciationonthestraightlinebasis,withaproportionatechargeintheperiodofacquisition.WhatwillthedepreciationchargeforthelorrybeinB'saccountingperiodto30September20X0?選項(xiàng)：A、$3,000B、$2,500C、$2,000D、$5,000正確答案:【$2,500】9、問(wèn)題：At31December20X3Q,alimitedliabilitycompany,ownedabuildingthathadcost$800,000on1January20W4.Itwasbeingdepreciatedat2%peryear.On31December20X3arevaluationto$1,000,000wasrecognised.Atthisdatethebuildinghadaremainingusefullifeof40years.Whatisthebalanceontherevaluationsurplusat31December20X3andthedepreciationchargeinthestatementofprofitorlossfortheyearended31December20X4?DepreciationchargeforRevaluationsurplusyearended31December20X4asat31December20X3(statementofprofitorloss)(statementoffinancialposition)$$選項(xiàng)：A、25,000200,000B、25,000360,000C、20,000200,000D、20,000360,000正確答案:【25,000360,000】10、問(wèn)題：Whichoneofthefollowingcostswouldbeclassifiedasrevenueexpenditureontheinvoiceforanewcompanycar?選項(xiàng)：A、RoadtaxB、NumberplatesC、FittedstereoradioD、Deliverycosts正確答案:【Roadtax】11、問(wèn)題：Acompanypurchasedanasseton1January20X3atacostof$1,000,000.Itisdepreciatedover50yearsbythestraightlinemethod(nilresidualvalue),withaproportionatechargefordepreciationintheyearofacquisitionandtheyearofdisposal.At31December20X4theassetwasre-valuedto$1,200,000.Therewasnochangeintheexpectedusefullifeoftheasset.Theassetwassoldon30June20X5for$1,195,000.Whatprofitorlossondisposaloftheassetwillbereportedinthestatementofprofitorlossofthecompanyfortheyearended31December20X5?選項(xiàng)：A、Profitof$7,500B、Profitof$235,000C、Profitof$247,500D、Lossof$5,000正確答案:【Profitof$7,500】12、問(wèn)題：Whichofthefollowingitemsshouldbeincludedincurrentassets?(i)Assetswhicharenotintendedtobeconvertedintocash(ii)Assetswhichwillbeconvertedintocashinthelongterm(iii)Assetswhichwillbeconvertedintocashinthenearfuture選項(xiàng)：A、(i)onlyB、(ii)onlyC、(iii)onlyD、(ii)and(iii)正確答案:【(iii)only】13、問(wèn)題：Gammapurchasesamotorvehicleon30September20X1for$15,000oncredit.Gammahasapolicyofdepreciatingmotorvehiclesusingthereducingbalancemethodat15%perannum,prorataintheyearsofpurchaseandsale.Whatarethecorrectledgerentriestorecordthepurchaseofthevehicleat30September20X1andwhatisthedepreciationchargefortheyearended30November20X1?PurchaseofmotorDepreciationchargevehicleon30.9.X1foryearended30.11.X1選項(xiàng)：A、DrNon-currentassets-cost$15,000$2,250CrPayables$15,000B、DrPayables$15,000$2,250CrNon-currentassets-cost$15,000C、DrNon-currentassets-cost$15,000$375CrPayables$15,000D、DrPayables$15,000$375CrNon-currentassets-cost$15,000正確答案:【DrNon-currentassets-cost$15,000$375CrPayables$15,000】Intangiblenon-currentassets1、問(wèn)題：AccordingtoIAS38Intangibleassets,whichofthefollowingstatementsaboutresearchanddevelopmentexpenditurearecorrect?1Researchexpenditure,otherthancapitalexpenditureonresearchfacilities,shouldberecognisedasanexpenseasincurred.2Indecidingwhetherdevelopmentexpenditurequalifiestoberecognisedasanasset,itisnecessarytoconsiderwhethertherewillbeadequatefinanceavailabletocompletetheproject.3Developmentexpenditurerecognisedasanassetmustbeamortisedoveraperiodnotexceedingfiveyears.選項(xiàng)：A、1,2and3B、1and2onlyC、1and3onlyD、2and3only正確答案:【1and2only】2、問(wèn)題：AccordingtoIAS38Intangibleassets,whichofthefollowingareintangiblenon-currentassetsintheaccountsoflotaCo?1Apatentforanewgluepurchasedfor$20,000bylotaCo2DevelopmentcostscapitalisedinaccordancewithIAS383Alicencetobroadcastatelevisionseries,purchasedbylotaCofor$150,0004AstateoftheartfactorypurchasedbylotaCofor$1.5million選項(xiàng)：A、1and3onlyB、1,2and3onlyC、2and4onlyD、2,3and4only正確答案:【1,2and3only】3、問(wèn)題：Thefollowinginformationisrelevantforquestions3and4.ThefollowingbalancesexistedintheaccountingrecordsofKoppaCo,at31December20X7.$'000Developmentcostscapitalised,1January20X7180Researchanddevelopmentexpenditurefortheyear162Inpreparingthecompany'sstatementofprofitorlossandothercomprehensiveincomeandstatementoffinancialpositionat31December20X7thefollowingfurtherinformationisrelevant.(a)The$180,000totalfordevelopmentcostsasat1January20X7relatestotwoprojects:$'000Project836:completedproject82(balancebeingamortisedovertheperiodexpectedtobenefitfromit.Amounttobeamortisedin20X7:$20,000)Project910:inprogress98180(b)Theresearchanddevelopmentexpenditurefortheyearismadeupof:$'000Researchexpenditure103DevelopmentcostsonProject910whichcontinuestosatisfytherequirementsinIAS38forcapitalisation59162AccordingtoIAS38Intangibleassets,whatamountshouldbechargedinthestatementofprofitorlossandothercomprehensiveincomeforresearchanddevelopmentcostsfortheyearended31December20X7?選項(xiàng)：A、$123,000B、$182,000C、$162,000D、$103,000正確答案:【$123,000】4、問(wèn)題：Thefollowinginformationisrelevantforquestions3and4.ThefollowingbalancesexistedintheaccountingrecordsofKoppaCo,at31December20X7.$'000Developmentcostscapitalised,1January20X7180Researchanddevelopmentexpenditurefortheyear162Inpreparingthecompany'sstatementofprofitorlossandothercomprehensiveincomeandstatementoffinancialpositionat31December20X7thefollowingfurtherinformationisrelevant.(a)The$180,000totalfordevelopmentcostsasatIJanuary20X7relatestotwoprojects:$'000Project836:completedproject82(balancebeingamortisedovertheperiodexpectedtobenefitfromit.Amounttobeamortisedin20X7:$20,000)Project910:inprogress98180(b)Theresearchanddevelopmentexpenditurefortheyearismadeupof:$'000Researchexpenditure103DevelopmentcostsonProject910whichcontinuestosatisfytherequirementsinIAS38forcapitalisation59162AccordingtoIAS38Intangibleassets,whatamountshouldbedisclosedasanintangibleassetinthestatementoffinancialpositionfortheyearended31December20X7?選項(xiàng)：A、$219,000B、$180,000C、$160,000D、$59,000正確答案:【$219,000】Accrualsandprepayments1、問(wèn)題：Buster'sdraftaccountsfortheyearto31October20X5reportalossof$1,486.Whenhepreparedtheaccounts,Busterdidnotincludeanaccrualof$1,625andaprepaymentof$834.WhatisBuster'sprofitorlossfortheyearto31October20X5followingtheinclusionoftheaccrualandprepayment?選項(xiàng)：A、Alossof$695B、Alossof$2,277C、Alossof$3,945D、Aprofitof$1,807正確答案:【Alossof$2,277】2、問(wèn)題：Acompanyreceivesrentforsublettingpartofitsofficeblock.Rent,receivablequarterlyinadvance,isreceivedasfollows：DateofreceiptPeriodcovered$1October20X13monthsto31December20X17,50030December20X13monthsto31March20X27,5004April20X23monthsto30June20X29,0001July20X23monthsto30September20X29,0001October20X23monthsto31December20X29,000Whatfigures,basedonthesereceipts,shouldappearinthecompany'sfinancialstatementsfortheyearended30November20X2?選項(xiàng)：A、StatementofprofitorlossStatementoffinancialposition$34,000DebitRentinarrears(Dr)$3,000B、StatementofprofitorlossStatementoffinancialposition$34,500CreditRentreceivedinadvance(Cr)$6,000C、StatementofprofitorlossStatementoffinancialposition$34,000CreditRentreceivedinadvance(Cr)$3,000D、StatementofprofitorlossStatementoffinancialposition$34,000CreditRentinarrears(Dr)$3,000正確答案:【StatementofprofitorlossStatementoffinancialposition$34,000CreditRentreceivedinadvance(Cr)$3,000】3、問(wèn)題：TheyearendofMIncis30November20X0.Thecompanypaysforitsgasbyastandingorderof$600permonth.On1December20W9,thestatementfromthegassuppliershowedthatMInchadoverpaidby$200.MIncreceivedgasbillsforthefourquarterscommencingon1December20W9andendingon30November20X0for$1,300,$1,400,$2,100and$2,000respectively.Whichofthefollowingisthecorrectchargefor