题目内容
（请给出正确答案）
[单选题]
（ 2015 广东 31）某乡镇举行运动会，共有长跑、跳远和短跑三个项目。参加长跑的有49人，参加跳远的有36人，参加短跑的有28人，其中只参加两个项目的有13人，参加全部项目的有9人。那么参加该次运动会的总人数为多少（）
A.75
B.82
C.88
D.95
答案
B、82
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
答案
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A.75
B.82
C.88
D.95
答案
B、82
如果结果不匹配，请 联系老师 获取答案
更多“（ 2015 广东 31）某乡镇举行运动会，共有长跑、跳远和…”相关的问题
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
What is the amount of class 4 national insurance contributions (NIC) payable by Paloma for the tax year 2015–16？
A.￡3,121
B.￡3,595
C.￡3,105
D.￡3,201
Triangle Ltd is registered for value added tax (VAT) and uses the annual accounting scheme.
For the year ended 31 December 2015, the net VAT payable by Triangle Ltd was ￡73,500.
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The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015？
A.$23,105
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What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March 2015？
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Palm Industries Co (Palm)
Palm’s year end was 31 March 2015 and the draft financial statements show revenue of $28·2 million, receivables of $5·6 million and profit before tax of $4·8 million. The fieldwork stage for this audit has been completed.
A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance.
Ash Trading Co (Ash)
Ash is a new client of Chestnut & Co, its year end was 31 January 2015 and the firm was only appointed auditors in February 2015, as the previous auditors were suddenly unable to undertake the audit. The fieldwork stage for this audit is currently ongoing.
The inventory count at Ash’s warehouse was undertaken on 31 January 2015 and was overseen by the company’s internal audit department. Neither Chestnut & Co nor the previous auditors attended the count. Detailed inventory records were maintained but it was not possible to undertake another full inventory count subsequent to the year end.
The draft financial statements show a profit before tax of $2·4 million, revenue of $10·1 million and inventory of $510,000.
Required:
For each of the two issues:
(i) Discuss the issue, including an assessment of whether it is material;
(ii) Recommend ONE procedure the audit team should undertake to try to resolve the issue; and
(iii) Describe the impact on the audit report if the issue remains UNRESOLVED.
Notes:
1 The total marks will be split equally between each of the two issues.
2 Audit report extracts are NOT required.
A.白书农.植物开花研究[A].李承森.植物科学进展[C].北京：高等教育出版社，1998.
B.丁文祥.数字革命与竞争国际化[N].中国青年报，2000-11-20（15）.
C.谢小庆.考试观念的变革[D].广东：华南师范大学，2013.
D.钟秉林.应对高考招生制度改革新挑战[J].教育研究，2015，（3）.
A.1小时，2小时
B.1.5小时，1.5小时
C.2小时，1小时
D.1.2小时，1.8小时
(i) Making a provision for a constructive obligation of $400,000; this being the sales value of goods expected to be returned by retail customers after the year end under the company’s advertised 30-day returns policy
(ii) Based on past experience, a $200,000 provision for unforeseen liabilities arising after the year end
(iii) The partial reversal (as a credit to the statement of profit or loss) of the accumulated depreciation provision on an item of plant because the estimate of its remaining useful life has been increased by three years
(iv) Providing $1 million for deferred tax at 25% relating to a $4 million revaluation of property during March 2015 even though Cumla has no intention of selling the property in the near future
Which of the above suggested treatments of provisions is/are permitted by IFRS？
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iv)
