财会题库32020-08-16

大海公司为一家制造型企业。2017年4月1日，为降低采购成本，向乙公司一次购进了三套不同型号且有不同生产能力的设备X、Y和Z。大海公司以银行存款支付货款880000元、增值税税额149600元、包装费20000元。X设备在安装过程中领用生产用原材料账面成本10000元，支付安装费20000元。设备Y和Z不需要安装。假定设备X、Y和Z分别满足固定资产的定义及其确认条件，公允价值分别为300000元、250000元、450000元。假设不考虑其他相关税费，则下列说法正确的有(　　)。 A. Y设备

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财会题库32020-08-16

《企业会计准则——固定资产》第十三条规定，确定固定资产成本时，应当考虑预计弃置费用因素。下列关于弃置费用的说法正确的有(　)。 A. 一般企业的固定资产无须考虑弃置费用，只考虑处置费用 B. 弃置费用仅针对特殊行业的特殊固定资产，例如石油天然气行业的油气资产、核电站的核燃料等。这些行业均承担了环保法规规定的环境恢复义务，且金额较大(可能大于相关固定资产的购建支出) C. 弃置费用需要考虑货币时间价值的影响且计算现值 D. 所有企业的所有固定资产都需考虑弃置费用

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财会题库32020-08-16

The following scenario relates to questions 1–5 You are an audit manager at Horti & Co and you are considering a number of ethical issues which have arisen on some of the firm’s long-standing audit clients. Tree Co Horti & Co is planning it

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财会题库32020-08-16

企业计提存货跌价准备时，下列各项中允许采用的计提方式有(　)。 A. 按照存货单个项目计提 B. 与具有类似目的或最终用途并在同一地区生产和销售的产品系列相关，且难以将其与该产品系列的 其他项目区别开来进行计量的存货，可以合并计提 C. 按照期末结存存货的总体数量中跌价的比例计提 D. 数量繁多，单价较低的存货可以按照存货类别计提

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财会题库32020-08-16

企业在确定存货可变现净值时，应考虑的因素有(　　)。 A. 以取得的确凿证据为基础 B. 持有存货的目的 C. 资产负债表日后事项的影响 D. 折现率

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财会题库32020-08-16

下列关于企业存货的确认说法中，正确的有(　)。 A. 在确认存货时，需要判断与该项存货相关的经济利益是否很可能流入企业 B. 委托代销商品，由于其所有权并未转移至受托方，因而委托代销的商品仍应当确认为委托企业货 的一部分 C. 企业在判断与存货相关的经济利益能否流入企业时，主要结合该项存货使用权的归属情况进行析 确定 D. 必须能够对存货成本进行可靠地计量

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财会题库32020-08-16

U Co is being sued by a customer and legal proceedings are ongoing at 30 September 2017. In which of the following circumstances would U Co disclose a contingent liability in the notes to the financial statements for the year ended 30 September 2017?

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财会题库32020-08-16

A company has issued 6% irredeemable preferred shares of $1 each, and 6% irredeemable bonds. The current market value of the preferred shares is $0.75 each and the current market value of the bonds is $96.00 per $100 nominal. The rate of tax is 25%.

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财会题库32020-08-16

There are three pre-requisites for fraud ： motivation, opportunity and dishonesty. Match each of these with the most immediate control strategy from the following list. Control strategies 1 Recruitment reference checking 2 Disciplinary codes 3 In

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财会题库32020-08-16

If the interactions of the subordinates are more efficient, then their supervisor’s span of control can be wider. Is this statement true or false? A.True B.False

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财会题库32020-08-16

The following scenario relates to questions 1-5. You should assume that today’s date is 25 April 2019. Thidar commenced trading as a builder on 1 January 2018. She voluntarily registered for value added tax (VAT) on 1 January 2018. Sales Thidar’s

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财会题库32020-08-16

Absorption costing will result in the same profit as marginal costing in which THREE of the following situations? A.When inventory levels are constant B.When opening and closing inventory volumes are the same C.When no inventory is held as opening

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财会题库32020-08-16

You have been asked to work on a major investment decision that your company will be making, and discover that your brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of allowing

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财会题库32020-08-16

Which Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which? A Non-legal rules and regulations B Ethics C The law D Society (2 marks)

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财会题库32020-08-16

(b) Are the following statements about social responsibility true or false? (i) Social responsibility action is likely to have an adverse effect on shareholders' interests in the short term (ii) An environmental audit involves assessing the op

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财会题库32020-08-16

(a) Which two of the following are criticisms of relativism? A It takes no account of evolving norms B It leads to a philosophy of anything goes C It makes short-term desires equivalent to longer-term interests D It is based on a fundamental cont

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财会题库32020-08-16

(b) Which two of the following are criticisms of absolutism? A It takes no account of evolving norms B It leads to a philosophy of anything goes C It makes short-term desires equivalent to longer-term interests D It is based on a fundamental cont

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财会题库32020-08-16

(a) Are the following statements about ethics true or false? (i) The teleological view of ethics is based on duty (ii) Bribery can sometimes be legal (iii) Virtue ethics suggests that managers should incorporate values such as fairness and loyalty

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财会题库32020-08-16

All of the following, except one, are sound principles for devising performance measures. Which is the exception? A They should be related to actual key tasks of the job B They should be easily achievable C They should be within the control of the

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财会题库32020-08-16

You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years. Hali and Goma are a married couple. Capital losses brought forward Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gai

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财会题库32020-08-16

You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years. Hali and Goma are a married couple. Capital losses brought forward Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gai

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财会题库32020-08-16

HKT Ltd is a trading company set up in the Hong Kong SpecialAdministrative Region by a Beijing company, BJT Ltd. BJT Ltd exports goods fromChina to HKT Ltd for resale to customers in Europe. The purchase and sale contracts between HKT Ltd and the Eur

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财会题库32020-08-16

You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years. Hali and Goma are a married couple. Capital losses brought forward Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gai

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财会题库32020-08-16

You should assume that the tax allowances for the tax year 2018–19 applied in previous tax years. Hali and Goma are a married couple. Capital losses brought forward Hali had capital losses of £39,300 for the tax year 2016–17. He had chargeable gai

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财会题库32020-08-16

Samuel is planning to leave the UK to live overseas, having always previously been resident in the UK. Neither the automatic overseas residence nor the automatic UK residence test will apply. Samuel has several ties with the UK and will need to visit

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