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• 1发出的商品不符合收入确认条件，但如果销售该商品的纳税义务已经发生，企业应当确认应交的增值税销项税额，借记“
  发出的商品不符合收入确认条件，但如果销售该商品的纳税义务已经发生，企业应当确认应交的增值税销项税额，借记“应收账款”，贷记“应交税费——应交增值税(销项税额)”。( )
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• 2企业以经营租赁方式租入的固定资产发生的改良支出，应直接计入当期损益。( )
  企业以经营租赁方式租入的固定资产发生的改良支出，应直接计入当期损益。( )
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• 3自行研发无形资产获得成功申请专利权的，注册登记费要记入当期的“管理费用”科目。( )
  自行研发无形资产获得成功申请专利权的，注册登记费要记入当期的“管理费用”科目。( )
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• 4会计的核算职能是指对特定主体经济活动和相关会计核算的真实性、合法性和合理性进行审查。( )
  会计的核算职能是指对特定主体经济活动和相关会计核算的真实性、合法性和合理性进行审查。( )
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• 5甲公司采用总额法确认与收益相关的政府补助。资料如下： 资料一：2017年3月15日与企业所在地地方政府签订合作

  甲公司采用总额法确认与收益相关的政府补助。资料如下：

  资料一：2017年3月15日与企业所在地地方政府签订合作协议，协议约定：为了帮助企业引进人才，提升当地企业整体水平，政府提供给甲公司600万元奖励基金，并要求甲公司自获得奖励起8年内注册地不得迁离本地，否则政府将追回奖励基金;该奖励基金只能用于人才引进，不得用于其他项目;同时，甲公司每年年初要向当地政府报送详细的资金使用计划，每年年末要报送当年资金的具体使用情况。

  资料二：2017年4月10日收到600万元补助资金。当日甲公司尚不确定是否满足递延收益确认条件，即在未来8年内是否离开该地区尚不确定。

  资料三：2017年9月30日，甲公司董事会通过成本效益分析认为离开该地区的成本大大高于收益，认定在未来8年内离开该地区的可能性很小。

  资料四：甲公司2018年12月使用了奖励基金300万元，将其作为年度奖金发放给为公司做出突出贡献的高管。

  要求：(答案中的金额单位用万元表示)

  (1)判断甲公司在2017年4月10日实际收到补助资金时，是否满足递延收益的确认条件，并说明理由。编制2017年4月10日甲公司实际收到补助资金的会计分录。

  (2)判断甲公司在2017年9月30日是否满足递延收益确认条件，并说明理由。编制2017年9月30日的会计分录。

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• 6Which rule of statutory interpretation states that words in a statute should be given their plain, o

  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 Contextual rule (1 mark)

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• 7The 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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• 8Which 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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• 9A 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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• 10Log 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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