题目内容
（请给出正确答案）
A
A All expenditure out of petty cash must be supported by a properly authorised voucher.
B A regular equal amount of cash is transferred into petty cash.
C The exact amount of expenditure out of petty cash is reimbursed at intervals.
D A budget is fixed for a period which petty cash expenditure must not exceed.
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更多“13 Which of the following corr…”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
M: Yes, that's right.
Q: Which of the following is not one form. of demand deposits？
(13)
A．Cashier's.
B．Savings certificate.
C．Cash letters of credit.
D．Certified cheeks.
W: That's right. So banks usually offer slightly lower interest rates on them.
Q: Which of the following has a higher rate？
(13)
A．CDs.
B．Demand deposits.
C．Fixed-term deposits.
D．Building societies deposits.
听力原文：M: Do you know some forms of bank advances？
W: There are three forms: overdrafts, personal loans and mortgages.
Q: Which of the following is not a form. of bank advances？
(13)
A．Overdrafts.
B．Mortgages.
C．Personal loans.
D．Letter of credit.
A.has earned
B.has failed to earn
C.has rendered
D.has failed to render
(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available on his investment in
the ordinary share capital of Scalar Limited, together with any conditions which need to be satisfied.
Your answer should clearly identify any steps that should be taken by Andrew and the other investors
to obtain the maximum relief. (13 marks)
4 The International Accounting Standards Board (IASB) has begun a joint project to revisit its conceptual framework for
financial accounting and reporting. The goals of the project are to build on the existing frameworks and converge them
into a common framework.
Required:
(a) Discuss why there is a need to develop an agreed international conceptual framework and the extent to which
an agreed international conceptual framework can be used to resolve practical accounting issues.
(13 marks)
value accounting’ believe that fair value is the most relevant measure for financial reporting whilst others believe that
historical cost provides a more useful measure.
Issues have been raised over the reliability and measurement of fair values, and over the nature of the current level
of disclosure in financial statements in this area.
Required:
(a) Discuss the problems associated with the reliability and measurement of fair values and the nature of any
additional disclosures which may be required if fair value accounting is to be used exclusively in corporate
reporting. (13 marks)
(1)
A．if
B．either
C．when
D．both
In the month of September, in Britain, you may see large numbers of birds (1)_____ on roofs and telegraph wires. These birds are swallows. They are (2)_____ together because, very soon, they will be flying. (3)_____ to much warmer lands, where they will find (4)_____ the small flying insects on which they (5)_____. There are no such insects (6)_____ in Britain during the winter; it is (7)_____ cold for them.
The swallows settle, fly off, swoop, and (8)_____ again. This they do many times, for they are making short (9)_____ flights in order to be fit for the long journey (10)_____ them.
(11)_____ of these migrating birds leave Britain in the autumn. They fly (12)_____ for hundreds of miles (13)_____ they reach the warm lands of Africa. But not all the birds get there, for many of them perish in the stormy weather they meet with (14)_____.
In the spring of the following year they" (15)_____ the long and tiring journey back to Britain.
They return to the identical barn or tree in the (16)_____ district which they had left the (17)_____ autumn. How do these birds find their (18)_____ there and back over such vast distances？ Nobody knows exactly (19)_____, but it has something to do (20)_____ winds and air currents.
A．being perched
B．perched
C．being perching
D．be perched
