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[单选题]

Quartile Co is in the jewellery retail business which can be assumed to be highly sea

A.(1)and (3)

B.(2)and (4)

C.(2)and (3)

D.(1)and (4)

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更多“Quartile Co is in the jeweller…”相关的问题

第1题

Which of the following should be capitalised in the initial carrying amount of an item

of plant?

(1)Cost of transporting the plant to the factory

(2)Cost of installing a new power supply required to operate the plant

(3)Cost of a three-year plant maintenance agreement

(4)Cost of a three-week training course for staff to operate the plant

A、(1)and (3)

B、(1)and (2)

C、(2)and (4)

D、(3)and (4)

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第2题

On 1 October 20X4, Hoy Co had $2·5 million of equity share capital (shares of 50 cents

each)in issue. No new shares were issued during the year ended 30 September 20X5, but on that date there were outstanding share options which had a dilutive effect equivalent to issuing 1·2 million shares for no consideration. Hoy’s profit after tax for the year ended 30 September 20X5 was $1,550,000.

In accordance with IAS 33 Earnings Per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 20X5?

A、$0·25

B、$0·41

C、$0·31

D、$0·42

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第3题

Consolidated financial statements are presented on the basis that the companies within

the group are treated as if they are a single economic entity.

Which of the following are requirements of preparing consolidated financial statements?

(1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements

(2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated

(3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation

(4)Unrealised profits within the group must be eliminated from the consolidated financial statements

A、(1)and (3)

B、(2)and (4)

C、(3)and (4)

D、(1)and (2)

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第4题

When a parent is evaluating the assets of a potential subsidiary, certain intangible a

ssets can be recognised separately from goodwill, even though they have not been recognised in the subsidiary’s own statement of financial position.

Which of the following is an example of an intangible asset of the subsidiary which may be recognised separately from goodwill when preparing consolidated financial statements?

A、A new research project which the subsidiary has correctly expensed to profit or loss but the directors of the parent have reliably assessed to have a substantial fair value

B、A global advertising campaign which was concluded in the previous financial year and from which benefits are expected to flow in the future

C、A contingent asset of the subsidiary from which the parent believes a flow of future economic benefits is possible

D、A customer list which the directors are unable to value reliably

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第5题

At 1 April 2014, Tilly owned a property with a carrying amount of $800,000 which had a rem

aining estimated life of 16 years. The property had not been revalued. On 1 October 2014, Tilly decided to sell the property and correctly classified it as being ‘held-for-sale’. A property agent reported that the property’s fair value less costs to sell at 1 October 2014 was expected to be $790,500 which had not changed at 31 March 2015.

What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March 2015?

A.$775,000

B.$790,500

C.$765,000

D.$750,000

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第6题

Wilmslow acquired 80% of the equity shares of Zeta on 1 April 2014 when Zeta’s retained ea

rnings were $200,000. During the year ended 31 March 2015, Zeta purchased goods from Wilmslow totalling $320,000. At 31 March 2015, one quarter of these goods were still in the inventory of Zeta. Wilmslow applies a mark-up on cost of 25% to all of its sales.

At 31 March 2015, the retained earnings of Wilmslow and Zeta were $450,000 and $340,000 respectively.

What would be the amount of retained earnings in Wilmslow’s consolidated statement of financial position as at 31 March 2015?

A.$706,000

B.$542,000

C.$498,000

D.$546,000

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第7题

Under certain circumstances, profits made on transactions between members of a group need

to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

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第8题

Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the follow

ing terms:

The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

A.$23,105

B.$23,000

C.$20,909

D.$24,150

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第9题

Faithful representation is a fundamental characteristic of useful information within the I

ASB’s Conceptual framework for financial reporting.

Which of the following accounting treatments correctly applies the principle of faithful representation?

A.Reporting a transaction based on its legal status rather than its economic substance

B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

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