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Question 8May Trading Co. Ltd. has following figur...

Question 8

May Trading Co. Ltd. has following figures at 31 December Year 1

Fixed assets 1,300,000

Provision for depreciation 350,000

Stock 450,000

Debtors(net) 142,500

Bank 250,000

Creditors 240,000

Accrued expenses 65,000

Share capital($10 par) 1,600,000

Profit and loss account 467,350

As the accountant of May Trading Co. Ltd., you are required to prepare its master budgets for the 6 months from 1 January Year 2 to 30 June Year 2. You have the following information available:

Sales

Purchase Wages Overheads excluding depreciation

(Units)

Oct Year 1 (Actual) 25,000 130,000 90,000 70,000

Nov Year 1 (Actual) 27,000 150,000 90,000 70,000

Dec Year 1 (Estimated) 33,000 170,000 90,000 90,000

Jan Year 2 (Estimated) 30,000 170,000 90,000 70,000

Feb Year 2 (Estimated) 35,000 180,000 100,000 90,000

Mar Year 2 (Estimated) 36,000 200,000 110,000 90,000

Apr Year 2 (Estimated) 34,000 190,000 110,000 90,000

May Year 2 (Estimated) 33,000 190,000 110,000 80,000

Jun Year 2 (Estimated) 37,000 160,000 120,000 80,000

Additional Information:

1. The selling price in October Year 1 was $9 per unit and this will be increased to $10 in February Year 2.

2. 30% of sales are on cash basis, credit sales are to be settled one month after the sales. It is expected that 5% of credit sales are uncollectible.

3. Purchases are to be paid for two months after purchases.

4. Wages and overheads are to be paid equally in the month incurred and the following months.

5. A machine will be purchased on 1 January Year 2 at a cost of $240,000.

6. The depreciation policy on fixed assets is 10% p.a. on cost on those owned at the end of the budget period.

7. The stock level at 30 June Year is estimated to be two months' purchases in the past.

8. The company plans to raise money from the stock market by issuing 50,000 preference shares at$5 per share in March Year 2.

9. Accrued expenses are to be settled in one month.

Required:

(a)Prepare a Budgeted Profit & Loss Account for the 6 months period ended 30 June Year 2.

(b)Prepare a Cash Budgeted for the 6 months period ended 30 June Year 2.

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更多“Question 8May Trading Co. Ltd.…”相关的问题

第1题

Which of the following may NOT have much influence on economics?

A.A particular religious belief.

B.A firm"s decisions.

C.Weather conditions.

D.The study of literature.

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第2题

The following information is relevant for question...

The following information is relevant for questions 2 and 3. On 1 May 20X9 Marshall's cash book showed a cash balance of $224 and an overdraft of $336. During the week ended 6 May the following transactions took place. May 1 Sold $160 of goods to P Dixon on credit. May 1 Withdrew $50 of cash from the bank for business use. May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount. May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The payment was by cheque. May 3 Sold $45 of goods for cash. May 4 Sold $80 of goods to M Maguire on credit, offering a 12.5% discount if payment made within 7 days. May 4 Paid a telephone bill of $210 by cheque. May 4 Purchased $400 of goods on credit from D Daley. May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash discount offered to him. May 5 Sold $304 of goods to M Donald on credit. May 5 Purchased $135 of goods from Honour Co by cheque. May 6 Received a cheque from D Randle for $482. May 6 Purchased $100 of goods on credit from G Perkins. What is the total of the purchases day book?

A、$880

B、$823

C、$1,033

D、$958

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第3题

Task 1

Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.

Learners of a new language often find themselves in ambiguous(有歧义的) situations. These situations are characterized by complexity, novelty(新颖), unexpectedness, or a lack of clear-cut(清晰的) solutions. Such ambiguity arises when a person does not understand a sentence, paragraph, or conversation because it contains unfamiliar words or structures. Persons who dislike uncertainty tend to become confused and frustrated, perhaps withdrawing from the situation. They may give up or, in the most extreme cases, even go so far as to avoid further contact with the language. They prefer safe situations in which everything has been practiced, and explained.

However, such behavior. is not constructive because language students must learn to cope with uncertainty. Uncertainty is an inescapable part of communication. When someone speaks, he may occasionally feel unsure about his ability to get his message across. Even in the case of native speakers, there may be a lack of common background information, for example. In the case of second-language- learners, they may worry that grammatical or pronunciation errors will impede(妨碍) communication or even make it impossible. Thus, the person who dislikes ambiguity may prefer to remain silent if he is not sure he can produce a perfect word.

In fact, this behavior. has been shown to impede true language learning. Since the main goal is to communicate, one should simply concentrate on producing a normal flow of speech, instead of being obviously concerned with individual items. A spoken message, at the time it is needed, no matter how imperfect, is worth many unspoken messages, no matter how perfect. It is better to say something promptly rather than say nothing at all or to take so long to compose the words that the listener's patience is exhausted and interest in further communication is destroyed. Therefore, the successful language learner must deal with ambiguity and include the presence of a certain degree of uncertainty in his communicative strategies.

According to the passage, who would be successful in acquiring a second language?

A.One who carefully constructs his sentences.

B.One who accepts the inevitability of uncertainty.

C.One who speaks without thinking.

D.One who doesn't worry about individual items.

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第4题

Task 1

Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.

Learners of a new language often find themselves in ambiguous (有歧义的) situations. These situations are characterized by complexity, novelty (新颖), unexpectedness, or a lack of clear-cut (清晰的) solutions. Such ambiguity arises when a person does not understand a sentence, paragraph, or conversation because it contains unfamiliar words or structures. Persons who dislike uncertainty tend to become confused and frustrated, perhaps withdrawing from the situation. They may give up or, in the most extreme cases, even go so far as to avoid further contact with the language. They prefer safe situations in which everything has been practiced, and explained.

However, such behavior. is not constructive because language students must learn to cope with uncertainty. Uncertainty is an inescapable part of communication. When someone speaks, he may occasionally feel unsure about his ability to get his message across. Even in the case of native speakers, there may be a lack of common background information, for example. In the case of second-language- learners, they may worry that grammatical or pronunciation errors will impede (妨碍) communication or even make it impossible. Thus, the person who dislikes ambiguity may prefer to remain silent if he is not sure he can produce a perfect word.

In fact, this behavior. has been shown to impede true language learning. Since the main goal is to communicate, one should simply concentrate on producing a normal flow of speech, instead of being obviously concerned with individual items. A spoken message, at the time it is needed, no matter how imperfect, is worth many unspoken messages, no matter how perfect. It is better to say something promptly rather than say nothing at all or to take so long to compose the words that the listener's patience is exhausted and interest in further communication is destroyed. Therefore, the successful language learner must deal with ambiguity and include the presence of a certain degree of uncertainty in his communicative strategies.

According to the passage, who would be successful in acquiring a second language?

A.One who carefully constructs his sentences.

B.One who accepts the inevitability of uncertainty.

C.One who speaks without thinking.

D.One who doesn't worry about individual items.

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第5题

Watch Video 2 and complete the following table. Fi...

Watch Video 2 and complete the following table. Findings from data Interpretation 1 Progress is overall, but inequalities are increasing. Progress has not been 1__________ across the region, and inequalities between men and women, countries and 2__________ are really the mark of European statistics. 2 People in Europe are living longer. In 2010, women in Europe lived on average to the age of 3__________, while men only lived to 4__________ years old. This difference is a result of 5__________ that men make. 3 The population is ageing. 6__________ of European population is over 65 years old, and it is assumed by 2050, this number will reach 7__________. Besides, among the 73 million migrants, the majority are young and poor women, which means they may 8__________. 4 Non-communicable diseases cause 80% of deaths. Non-communicable diseases include heart disease, 9__________, cancers, respiratory diseases. 30% of deaths caused by them are called 10__________. These diseases are closely linked to certain modifiable risk factors including 11__________ such as air pollution. 5 TB and HIV/AIDS are of concern. Europe is the only region where 12__________ are still rising. Over the last twenty years, the mortality from communicable diseases in Europe has actually 13__________. One reason is that certain bacteria, viruses and parasites are 14__________ that we’re using to treat them. 1. _______________

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第6题

Questions are based on the following passage.

Children do not think the way adults do.For most of the first year of life, if something is out of sight, it"s out of mind.If you cover a baby"s(36)toy with a piece of cloth, the baby thinks the toyhas disappeared and stops looking for it.A 4-year-old may(37)that a sister has more fruit juicewhen it is only the shapes of the glasses that differ, not the(38)of juice.

Yet children are smart in their own way.Like good little scientists, children are always testing their child-sized(39)about how things work.When your child throws her spoon on the floor for the sixth time as you try to feed her, and you say, "That"s enough! I will not pick up your spoon again!"

the child will(40)test your claim.Are you serious? Are you angry? What will happen if she throws the spoon again? She is not doing this to drive you(41); rather, she is learning that her desires and yours can differ, and that sometimes those(42 )are important and sometimes they are not.

How and why does children"s thinking change? In the 1920s, Swiss psychologist Jean Piaget proposed that children"s cognitive (认知的) abilities unfold(43), like the blooming of a flower,almost independent of what else is(44)in their lives.Although many of his specific conclusions havebeen(45)or modified over the years, his ideas inspired thousands of studies by investigators all over the world.

A.advocate

B.amount

C.confirmed

D.crazy

E.definite

F.differences

G.favorite

H.happening

I.Immediately

J.Naturally

K.Obtaining

L.Primarily

M.Protest

N.Rejected

O.Theories

第(36)题

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第7题

According to paragraph 1, which of the following is true about petroleum formation?

UPPER PALEOLITHIC ART WAS NOT CONFINED TO CAVE PAINTINGS. MANY SHAFTS OF SPEARS AND SIMILAR OBJECTS WERE DECORATED WITH FIGURES OF ANIMALS. THE ANTHROPOLOGIST ALEXANDER MARSHACK HAS AN INTERESTING INTERPRETATION OF SOME OF THE ENGRAVINGS MADE DURING THE UPPER PALEOLITHI

C. HE BELIEVES THAT AS FAR BACK AS 30,000

B.

C., HUNTERS MAY HAVE USED A SYSTEM OF NOTATION, ENGRAVED ON BONE AND STONE, TO MARK PHASES OF THE MOO

N. IF THIS IS TRUE, IT WOULD MEAN THAT UPPER PALEOLITHIC PEOPLE WERE CAPABLE OF COMPLEX THOUGHT AND WERE CONSCIOUSLY AWARE OF THEIR ENVIRONMENT. IN ADDITION TO OTHER ARTWORKS, FIGURINES REPRESENTING THE HUMAN FEMALE IN EXAGGERATED FORM. HAVE ALSO BEEN FOUND AT UPPER PALEOLITHIC SITES. IT HAS BEEN SUGGESTED THAT THESE FIGURINES WERE AN IDEAL TYPE OR AN EXPRESSION OF A DESIRE FOR FERTILITY.

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第8题

Part A

Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D . Mark your answers on ANSWER SHEET 1.

When the vote was finally taken, it was 3:45 in the morning, After six months of arguing and the final 16 hours of hot parliamentary debates, Australia's Northern Territory became the first legal authority in the world to allow doctors to take the lives of incurably ill patients who wished to die. The measure was passed by the convincing vote of 15 to 10. Almost at the same time word flashed on the Internet and was picked up, half a world away, by John Hofsess, executive director of the Right to Die Society of Canada. He sent it on through the group's on-line service, Death Net. Hofsess said: "We posted bulletins all day long, because of course this isn't just something that happened in Australia. It's world history."

The full import may take a while to sink in. The NT Rights of the Terminally Ill law has left physicians and citizens alike trying to deal with its moral and practical implications. Some have breathed sighs of relief; others, including churches, right-to, live groups and the Australian Medical Association, bitterly attacked the bill and the haste of its passage. But the tide is unlikely to turn back. In Australia—where an aging population, life-extending technology and changing community attitudes have all played their part—other states are going to consider making a similar law to deal with euthanasia. In America and Canada, where the right-to-die movement is gathering strength, observers are waiting for the dominoes to start failing.

Under the new Northern Territory law, an adult patient can request death—probably by a deadly injection or pill—to put an end to suffering. The patient must be diagnosed as terminally ill by two doctors. After a "cooling off" period of seven days, the patient can sign a certificate of request. 48 hours later, the wish for death can be met. For Lloyd Nickson, a 54-year-old Darwin resident suffering from lung cancer, the NT Rights of the Terminally Ill law means he can get on with living without the haunting fear of his suffering: a terrifying death from his breathing condition. "I'm not afraid of dying from a spiritual point of view, but what I am afraid of is how I'd go, because I've watched people die in the hospital fighting for oxygen and clawing at their masks." he says.

From the second paragraph we learn that ______.

A.the objection to euthanasia is diminishing in some countries

B.physicians and citizens have the same view on euthanasia

C.technological changes are chiefly responsible for the new law

D.it takes time to appreciate the significance of laws passed

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