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A、100
B、200
C、400
D、0
答案
更多“ABC purchased display shelves on March 1 for $12,000. If this asset has an estimated u”相关的问题
第1题
A.redesigned
B.relieved
C.regained
D.purchased
第2题
105 Standard of purchased material:
A. Simplifies inventory control
B. reduces the risk of obsolescence
C. reduces cost of purchasing and storage
D. All of the above.
E. A and C only
第3题
When items to be purchased for a project are specified by performance characteristics:
A paperwork is greatly reduced
B the supplier is held liable for the operation of the item
C the supplier is held liable for the maintenance of the item
D the supplier is held liable for that the item meets the design, dimensions, and tolerance specifications.
E B and D only
第4题
Standard of purchased material:
A Simplifies inventory control
B reduces the risk of obsolescence
C reduces cost of purchasing and storage
D All of the above.
E A and C only.
第5题
Which of the following statements is correct？
A.Once purchased, currency futures have a range of close-out dates
B.Currency swaps can be used to hedge exchange rate risk over longer periods than the forward market
C.Banks will allow forward exchange contracts to lapse if they are not used by a company
D.Currency options are paid for when they are exercised
第6题
(b) Write a letter to Joanne setting out the value added tax (VAT) registration requirements and advising on
whether or not she should or could register for VAT and if registered if she could recover the VAT suffered on
the consultancy fees and computer purchased in October 2005. (7 marks)
第7题
(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,
the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goods
to a foreign customer for 4 million euros on 31 July 2006 and it received payment for the goods in euros on
31 October 2006. Additionally Misson had purchased an investment property on 1 November 2005 for
28 million euros. At 31 October 2006, the investment property had a fair value of 24 million euros. The company
uses the fair value model in accounting for investment properties.
Misson would like advice on how to treat these transactions in the financial statements for the year ended 31
October 2006. (7 marks)
Required:
Discuss the accounting treatment of the above transactions in accordance with the advice required by the
directors.
(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
第8题
(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
(ii) The maximum price which should be paid for an additional kg of material B is $2
(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
(iv) The maximum price which should be paid for an additional kg of material B is $2·80
Which of the above statements is/are correct？
A.(ii) only
B.(ii) and (iii)
C.(i) only
D.(i) and (iv)
第9题
to international accounting standards？
1 Internally generated goodwill should not be capitalised.
2 Purchased goodwill should normally be amortised through the income statement.
3 Development expenditure must be capitalised if certain conditions are met.
A 1 and 3 only
B 1 and 2 only
C 2 and 3 only
D All three statements are correct
第10题
When items are involved in outsourcing purchase, which of the following Export Control Compliance requirements should be met？
A.通过库管员审批确认
Approved by the warehouse keeper
B.外包商发布的出口授权函
Export authorization letter issued by the subcontractor
C.查看通过包工包料或设备租赁采购的物项是否在对应的白名单清单中
Check whether the items purchased through materials or equipment lease are in the corresponding whitelist.
D.查看通过包工包料或设备租赁采购的物项是否通过采购经理审批
Check whether the items purchased through work packages or equipment lease are approved by the purchase manager.
