Which rule of statutory interpretation states that words in a statute should be given their plain, ordinary meaning unless this would give rise to a manifest absurdity or inconsistency with the rest of the statute? A Golden rule B Mischief rule C

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• 1The Contracts (Rights of Third Parties) Act 1999 sets out the circumstances where a third party has

  The Contracts (Rights of Third Parties) Act 1999 sets out the circumstances where a third party has a right to enforce rights they may have under a contract.

  Which of the following statements concerning the Contracts (Rights of Third Parties) Act 1999 is correct?

  A The third party need not be expressly identified in the contract

  B The third party need not be in existence when the contract was formed

  C The Act confers rights to third parties under a company's constitution

  D The Act confers rights to third parties under employment contracts (2 marks)

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• 2Which of the following statements in relation to legislation is correct? A Legislation may modify o

  Which of the following statements in relation to legislation is correct?

  A Legislation may modify or replace existing statutes

  B Legislation may not overrule or modify existing case law

  C Legislation may prevent a subsequent Parliament from changing the law (1 mark)

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• 3A bank has developed a new type of account called the Gold Account.Development and advertising costs

  A bank has developed a new type of account called the Gold Account.Development and advertising costs were$50,000.At the start of each of the next four years,1000 customers are expected to open a Gold Account and to pay the bank$300 each year that they use it.Of the 1,000 customers who open a Gold Account,500 are expected to close the account after one year and 500 after two years.

  The bank estimates it will cost$400 per customer to administer the Gold Account inthe customer’s first year reducing to$50 per customer in the second year.

  Ignoring the time value of money,what is the life cycle profit per customer of the Gold Account?

  A$8.33

  B$25.00

  C$12.50

  D$16.67

   

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• 4Log Co has an operating gearing ratio of 33.33%.Its sales are currently$100m andits operating profit

  Log Co has an operating gearing ratio of 33.33%.Its sales are currently$100m andits operating profit is$20 m. Operating gearing is calculated by dividing fixedcosts by variable costs.

  What will its operating profit be its sales increases by 15%?

  A$27 m

  B$26 m

  C$23 m

  D$21 m

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• 5企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，除“未分配利润”项目外，应当采用变更当日的

  企业因经营所处的主要经济环境发生重大变化，确需变更记账本位币的，除“未分配利润”项目外，应当采用变更当日的即期汇率将所有项目折算为变更后的记账本位币。(　)

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• 6以公允价值计量的外币交易性金融资产，采用公允价值确定日的即期汇率折算，折算后的记账本位币金额与原记账本位

  以公允价值计量的外币交易性金融资产，采用公允价值确定日的即期汇率折算，折算后的记账本位币金额与原记账本位币金额的差额，作为公允价值变动(含汇率变动)处理，计入当期损益。(　)

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• 7企业对境外子公司的外币利润表进行折算时，可以采用交易发生日即期汇率，也可以采用按照系统合理的方法确定的、

  企业对境外子公司的外币利润表进行折算时，可以采用交易发生日即期汇率，也可以采用按照系统合理的方法确定的、与交易日即期汇率近似的汇率。(　　)

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• 8下列各项中，可以使用即期汇率的近似汇率进行折算的是(　　)。 A. 接受投资收到的外币 B. 购入原材料应支付

  下列各项中，可以使用即期汇率的近似汇率进行折算的是(　　)。

  A. 接受投资收到的外币

  B. 购入原材料应支付的外币

  C. 取得借款收到的外币

  D. 销售商品应收取的外币

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• 9因外币业务汇率变动产生的差额可能计入的会计科目有(　)。 A. 公允价值变动损益 B. 财务费用 C. 在建工

  因外币业务汇率变动产生的差额可能计入的会计科目有(　)。

  A. 公允价值变动损益

  B. 财务费用

  C. 在建工程

  D. 其他综合收益

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• 10下列各项中，关于外币非货币性项目的说法正确的有(　　)。 A. 以历史成本计价的外币非货币性项目，按交易发生

  下列各项中，关于外币非货币性项目的说法正确的有(　　)。

  A. 以历史成本计价的外币非货币性项目，按交易发生日的即期汇率折算，资产负债表日不产生汇兑差额

  B. 以成本与可变现净值孰低计量的存货，确定资产负债表日存货价值时应考虑汇率变动的影响

  C. 以公允价值计量的外币非货币性项目，期末因汇率变动产生的差额计入公允价值变动损益

  D. 以公允价值计量的可供出售金融资产(股权投资)，因汇率变动产生的差额计入其他综合收益

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