题目内容（请给出正确答案）

[主观题]

ABC purchased display shelves on March 1 for $12,000. If this asset has an estimated u

seful life of five years, what is the depreciation expense for the month of April？ ()

A、100

B、11600

C、11800

D、200

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更多“ABC purchased display shelves …”相关的问题

第1题

ABC purchased display shelves on March 1,2019 for $12,000. If this asset has an estima

ted useful life of five years and the company adjusts its account montly. At the the date of April 30th, 2019, the balance in Shelf account is $12000.()

此题为判断题(对，错)。

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第2题

Instead of paying for merchandise purchased on account, Olympic Corp. returned this m

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第3题

Goods costing $2,000 are purchased on account on July 15 with credit terms of 2/10, n/

A.$1800

B.$1980

C.$1764

D.$2000

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第4题

Which of the following statements is correct？A.Once purchased, currency futures have a ran

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

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第5题

（b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006

(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.)

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第6题

（b) Write a letter to Joanne setting out the value added tax （VAT) registration requiremen

(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)

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第7题

C Co uses material B, which has a current market price of $0·80 per kg. In a linear progra

m, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

(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)

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第8题

19 Which of the following statements about intangible assets in company financial statemen

ts are correct according

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

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第9题

Carti Ltd is a Beijing company which trades in light bulbs. In December 2014, Carti Ltd pu

rchased light bulbs for RMB100,000 (excluding value added tax (VAT)) and a VAT special invoice was obtained. Carti Ltd exported the light bulbs to Europe for RMB150,000. The export VAT refund rate for light bulbs is 16%.

What is the amount of the value added tax (VAT) refund which Carti Ltd can receive？

A.RMB16,000

B.RMB24,000

C.RMB8,000

D.RMB500

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第10题

In January 2014, Cig Ltd purchased tobacco for RMB60,000 and produced and sold cigarettes

for RMB200,000. Cig Ltd’s inventory of tobacco was RMB10,000 on 1 January 2014 and RMB13,000 on 31 January 2014. Cig Ltd pays consumption tax (CT) on all the tobacco it purchases. The CT rate for both tobacco and cigarettes is 30%.

What is the amount of consumption tax (CT) payable by Cig Ltd in January 2014？

A.RMB42,000

B.RMB42,900

C.RMB60,000

D.RMB77,100

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第11题

5 Which of the following events after the balance sheet date would normally qualify as adj

usting events according

to IAS 10 Events after the balance sheet date？

1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.

2 A decline in the market value of investments.