题目内容
（请给出正确答案）
company, according to IAS2 Inventories？
1 Carriage inwards.
2 Carriage outwards.
3 Depreciation of factory plant.
4 Accounts department costs relating to wages for production employees.
A All four items
B 2 and 3 only
C 1, 3 and 4 only
D 1 and 4 only
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更多“10 Which of the following cost…”相关的问题
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
(b) Explain FIVE critical success factors to the performance of HSC on which the directors must focus if HSC is
to achieve success in its marketplace. (10 marks)
(b) Discuss the key issues which will need to be addressed in determining the basic components of an
internationally agreed conceptual framework. (10 marks)
Appropriateness and quality of discussion. (2 marks)
(b) Discuss the key issues which the statement of cash flows highlights regarding the cash flow of the company.
(10 marks)
10 Which of the following factors would cause a company’s gearing ratio to fall？
1 A bonus issue of ordinary shares.
2 A rights issue of ordinary shares.
3 An issue of loan notes.
4 An upward revaluation of non-current assets.
A 1 and 3
B 2 and 3
C 1 and 4
D 2 and 4
Which of the following statements is NOT true according to the passage？
A. There are about 10 percent disabled persons in the UK.
B. The whole society should pay attention to the barriers faced by the disabled people.
C. Even the able-bodied may lose some of their body functions when they get older.
D. There still exists prejudice against the disabled which results mainly from ignorance.
(b) During the inventory count on 31 December, some goods which had cost $80,000 were found to be damaged.
In February 2005 the damaged goods were sold for $85,000 by an agent who received a 10% commission out
of the sale proceeds. (2 marks)
Required:
Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which
justifies your answer in each case.
NOTE: The mark allocation is shown against each of the three matters.
Which of the following affects the poor most according to the first two paragraphs？
A．More than 7,000 Americans died during waiting for organ transplant last year.
B．Only 10% people in need could succeed in getting organ transplant operation.
C．Organ transplant operation is very complex and costly even in America.
D．The larger gap between demand and supply creates markets of body parts.
Which would be treated as a NON-adjusting event under IAS 10 Events After the Reporting Period？
A.A public announcement in April 2015 of a formal plan to discontinue an operation which had been approved by the board in February 2015
B.The settlement of an insurance claim for a loss sustained in December 2014
C.Evidence that $20,000 of goods which were listed as part of the inventory in the statement of financial position as at 31 March 2015 had been stolen
D.A sale of goods in April 2015 which had been held in inventory at 31 March 2015. The sale was made at a price below its carrying amount at 31 March 2015
