首页 > 财会类考试> ACCA/CAT

网友您好，请在下方输入框内输入要搜索的题目：

请输入或粘贴题目内容搜题

搜题

拍照、语音搜题，请扫码下载APP

题目内容（请给出正确答案）

[主观题]

18 Which of the following statements about accounting ratios and their interpretation are

correct？

1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.

2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.

3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

答案

查看答案

发布时间：2021-04-12

更多“18 Which of the following statements about accounting ratios and their interpretation are”相关的问题

第1题

There are no entries in your primary domain controllers security log.Which of the foll

A.Which of the following choices best explain this situation？()

B.Your maximum log file size is too small

C.No security violations have occurred

D.Event auditing is not turned on

E.The security log has been turned off

点击查看答案

第2题

Germane has a number of relationships with other companies.In which of the following relat

Germane has a number of relationships with other companies.

In which of the following relationships is Germane necessarily the parent company？

(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares

(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder

(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly

A.(i) only

B.(i) and (ii) only

C.(ii) and (iii) only

D.All three

点击查看答案

第3题

听力原文：M: If an instrument is payable to the order of both A and B who are not partners,

what should they do？

W: Both of them must endorse, unless one has authority to endorse for the other.

Q: Which of the following is not right according to the woman？

(18)

A．Both endorse the instrument.

B．Neither of them endorses the instrument.

C．A authorizes B to endorse the instrument.

D．B authorizes A to endorse the instrument.

点击查看答案

第4题

听力原文：M: Well, what other documents shall I hand in to your bank besides bills of ladin

g？

W: A sight draft, an insurance policy, and a collection order which contains instructions on collection operation to our bank.

Q: What are they talking about？？？

(18)

A．Presentation of bill of exchange for payment.

B．Documents required for a collection operation.

C．Application for a letter of credit.

D．What are contained in a collection order.

点击查看答案

第5题

Curiosity is not only a possible motivation, it is also a great help in your learning lang

uages. Remember that a language is not 11 a grammatical system. It is the 12 of a certain culture of different cultures. It is no good 13 strings of words and lists of grammatical rules 14 you know as much as possible about the background of the language, so that you can understand the ideas conveyed and the references made, as well as the inferences which can 15 the information clearly given. So learn as much as you can about the different cultures which 16 English-watch television programs, listen to the radio, try to obtain 17 and magazines written by native speakers, look at advertisements, and, above all, read-not textbooks, 18 novels, poems and plays. They will show you how a language is 19 used. The English language is a living form. of expression which derives much of its 20 from the context, and much of its effect from a whole network of extra-linguistic knowledge.

11．A. just B. even C. so D. that

点击查看答案

第6题

In certain circumstances an individual is automatically not resident in the UK.Which of th

In certain circumstances an individual is automatically not resident in the UK.

Which of the following two individuals, if either, is automatically not resident in the UK for the tax year 2015–16？

Eric, who has never previously been resident in the UK. In the tax year 2015–16, he was in the UK for 40 days.

Fran, who was resident in the UK for the two tax years prior to the tax year 2015–16. In the tax year 2015–16, she was in the UK for 18 days.

A.Eric only

B.Fran only

C.Both Eric and Fran

D.Neither Eric nor Fran

点击查看答案

第7题

听力原文：W: Why is the bill of lading so important？M: Because it shows the terms of the co

听力原文：W: Why is the bill of lading so important？

M: Because it shows the terms of the contract of carriage, gives evidence of the shipment of goods, and makes sure that the holder of it has the property in the goods.

Q: Which is one of the functions of a bill of lading but not mentioned in the conversation？

(18)

A．The receipt of the goods given by the ship master.

B．The evidence of the terms of the contract of carriage.

C．The evidence of the shipment of goods.

D．The evidence that the holder of it has the property in the goods.

点击查看答案

第8题

（b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the

(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live

in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s

fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no

longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held

at its offices in Cambridge.

Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of

tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of

the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does

have to be paid, then Linden Limited could always bear the cost.

Required:

Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there

is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider

national insurance (NIC) issues. (4 marks)

点击查看答案

第9题

The natives seem to have adopted the mode of living in villages.There is no proportion

to (1)________ size of their houses, however, some (2)________ large and commodious — forty to fifty (3)________ in length and twenty to thirty (4)________ while others of them are mere (5)________ .The entrance is made either at (6)________ end or side, and is an (7)________ hole, so low that one must (8)________ down on one"s hands and knees (9)________ creep in.No light enters the (10)________ but at the opening, and though (11)________ close habitations may afford a comfortable (12)________ in bad weather, they seem poorly (13)________ to the hot climate.However, they (14)________ remarkably clean, and their floors are (15)________ with a large quantity of dried (16)________ over which mats are spread to (17)________ and sleep upon.At one end (18)________ a bench three feet high, (19)________ which their household utensils are placed.These (20)________ principally of gourds, which they use to hold water and food.

1.A.that

B.a

C.the

D.some

2.A.being

B.that

C.since

D.be

3.A.foot

B.foots

C.feet

D.feets

4.A.long

B.wide

C.width

D.wider

5.A.houses

B.buildings

C.construction

D.huts

6.A.one

B.some

C.a

D.that

7.A.oblong

B.enormous

C.airy

D.awful

8.A.come

B.get

C.go

D.act

9.A.yet

B.thus

C.but

D.and

10.A.house

B.building

C.place

D.locality

11.A.so

B.such

C.that

D.some

12.A.return

B.refund

C.rebuke

D.retreat

13.A.adapted

B.accustomed

C.accompanied

D.appropriate

14.A.turn to

B.turn up

C.turn out

D.turn in

15.A.dotted

B.covered

C.made

D.covering

16.A.weeds

B.clothes

C.grass

D.woods

17.A.be

B.sit

C.talk

D.run

18.A.stands

B.finds

C.lies

D.goes

19.A.over

B.on

C.from

D.to

20.A.include

B.contain

C.consist

D.content

点击查看答案

第10题

（a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatmen

(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended.

Required:

Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events.

(5 marks)

(b) Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directors on 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention:

(i) On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory it

contained. The carrying amounts of the warehouse and the inventory were $10 million and $6 million

respectively. It appears that the company has not updated the value of its insurance cover and only expects

to be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have been

severely disrupted since the fire and it expects large trading losses for some time to come. (4 marks)

(ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March

2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earned

a commission of 15% of the selling price. (3 marks)

(iii) On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s

deferred tax liability by $650,000 as at 31 March 2009. (3 marks)

Required:

Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year

ended 31 March 2009.

Note: assume all items are material and are independent of each other. (10 marks as indicated)

点击查看答案

账号：尚未登录

登录没有账号？去注册

搜题明细

联系客服

购买搜题卡

考试指南全部 >

23年甘肃税务师考试成绩复核时间重庆税务师考试时间2023年几号开始啊？全国税务师职业资格考试科目中级审计考试2024年考试时间青海江苏中级审计师报名时间安排 2024初级审计考试时间河北 24年甘肃初级审计师的报名时间税务师23年成绩复核入口青海税务师考试时间2023年几号开始啊？会计本科可以考税务师吗

下载APP

关注公众号

TOP