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08月20日

Which of the following should be accounted for in the consolidated financial statements of Company A

发布 : Chapter20-23 | 标签:单选题 F3 Chapter20-23   | 浏览 : 114次

Investments in associates are accounted for using equity accounting. An investment is an associate if the investor has significant influence over the investee. Significant influence is presumed if the ...

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08月20日

Gusna Co purchased a building on 31 December 20X1 for $750,000. At the date of acquisition, the usefu

发布 : Chapter7-8 | 标签:单选题 F3 Chapter7-8   | 浏览 : 115次

The excess deprecation is the new depreciation amount of $50,000 less the old depreciationcharge of $30,000 ($750,000/25 years) which is $20,000. This amount should be debitedfrom the revaluation surpl...

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08月20日

Which one of the following costs would be classified as revenue expenditure on the invoice for a new

发布 : Chapter7-8 | 标签:单选题 F3 Chapter7-8   | 浏览 : 54次

Numberplates,radioanddeliverycostsareincludedinthecapitalcostofacquiringthecar.Road tax is an annual charge against revenue...

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08月20日

A sole trader fixes his prices to achieve a gross profit percentage on sales revenue of 40%. All his

发布 : Chapter15-18 | 标签:单选题 F3 Chapter15-18   | 浏览 : 102次

Cost of sales = $114,000Therefore sales should be = $114,000 x 100/60 = $190,000 Theft = $190,000 - 181 600 = $8,400...

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08月20日

Date Co owns 100% of the ordinary share capital of Prune Co. The following balances relate to Prune C

发布 : Chapter20-23 | 标签:单选题 F3 Chapter20-23   | 浏览 : 111次

$950 + $1,250 + $50 = $2,250,000...

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08月20日

Which of the following statements describes current assets?

发布 : Chapter7-8 | 标签:单选题 F3 Chapter7-8   | 浏览 : 161次

Assets which are expected to be converted into cash in the short term...

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08月20日

A company values its inventory using the first in, first out (FIFO) method. At 1 May 20X2 the company

发布 : Chapter7-8 | 标签:单选题 F3 Chapter7-8   | 浏览 : 190次

50 @ $190                              $9,500500 @ $220                                   $110,000300 @ $230                ...

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08月20日

Which of the following would be recorded in the sales day book?

发布 : Chapter3-6 | 标签:单选题 F3 Chapter3-6   | 浏览 : 202次

Discounts allowed are recorded in the cash book. Credit notes received are to do with returned purchases (not sales). Trade discounts are not recorded, as they are deducted on the sales invoices and on...

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08月20日

During 20X4, B, a limited liability company, paid a total of $60,000 for rent, covering the period fr

发布 : Chaphter9-14 | 标签:单选题 F3 Chaphter9-14   | 浏览 : 187次

Statement of profit or loss and other comprehensive income = $60,000 x 12/18=$40,000Statement of financial position = $60,000 x 3/18 prepayment = $10,000...

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08月20日

IAS 2 Inventories defines the items that may be included in computing the value of an inventory of fi

发布 : Chapter7-8 | 标签:单选题 F3 Chapter7-8   | 浏览 : 87次

Plant depreciation, carriage inwards, raw materials, Supervisor's wages...

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