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（c) During the year Albreda paid $0·1 million （2004 – $0·3 million) in fines and penalties

(c) During the year Albreda paid $0·1 million (2004 – $0·3 million) in fines and penalties relating to breaches of

health and safety regulations. These amounts have not been separately disclosed but included in cost of sales.

(5 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended

30 September 2005.

NOTE: The mark allocation is shown against each of the three issues.

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第1题

During the current year, the total assets of Mifflinburg Corporation decreased by $60,

000 and total liabilities decreased by $300,000. The company issued $100,000 of new stock, and its net income for the year was $250,000. No other changes to stockholders’ equity occurred during the year. The dollar amount of dividends declared by the company during the year is: ().

A、100000

B、200000

C、110000

D、250000

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第2题

The Cash T-account has a beginning balance of $1,000. During the year, $10,000 was deb

A.$8,000 debit balance

B.$8,000 credit balance

C.S9,000 credit balance

D.$9,000 debit balance

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第3题

About a business operating cycle, which of the followings is the most accurate？A．12 months

About a business operating cycle, which of the followings is the most accurate？

A．12 months

B．half a year

C．the time span during which cash is used to acquire goods and services

D．always longer than a year

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第4题

（ii) The percentage change in revenue, total costs and net assets during the year ended 31

(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that

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第5题

听力原文：During the second half year, this bank had total assets of USD80.2 million.（7)A．T

听力原文：During the second half year, this bank had total assets of USD80.2 million.

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A．The bank had aggregate assets of USD80,200,000.

B．The bank had aggregate assets of USD80,020,000.

C．The bank had aggregate assets of USD8,200,000.

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第6题

According to the text, which of the following is true？［A］thepopularityofgapyearsr

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第7题

Which of the following current year events would explain a fall in a company’s operating p

rofit margin compared to the previous year？

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B.A reduction in the allowance for uncollectible receivables

C.A decision to value inventory on the average cost basis from the first in first out (FIFO) basis. Unit prices of inventory had risen during the current year

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第8题

（a) Apex is a publicly listed supermarket chain. During the current year it started the bu

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Explain the circumstances when, and the amount at which, borrowing costs should be capitalised in accordance with IAS 23. (5 marks)

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第9题

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