- A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:13 Which of the following
- 8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. PIs the following statement true or false?19 At 30 June 2004 a company’s allowance
- Is the following statement true or false?A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were
- 8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. PHindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on th
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14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.10 What would the company’s profit become after the correction of the above errors?A compan
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C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following state
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18 How should interest charged on partners’ drawings appear in partnership financial statements?A company predicted that the learning rate for production of a new product would be 80%. The actual lear
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18 Which of the following statements about accounting ratios and their interpretation are correct?17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It
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15 Which of the following statements about intangible assets are correct?8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P25 What s
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18 How should interest charged on partners’ drawings appear in partnership financial statements?In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.C Co
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25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade
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24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority18 How should interest charged on partners’ drawings appear in partnership financial st
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24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority18 How should interest charged on partners’ drawings appear in partnership financial st
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Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:10 What would the company’s profit become after the correction of the above errors?18 Which of the f
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Which of the following statements relating to internal and external auditors is correct?In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.17 A business
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13 Which of the following correctly describes the imprest system for operating petty cash?A company predicted that the learning rate for production of a new product would be 80%. The actual learning r
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25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?C Co uses material B, which has a current market price of $0·80 per kg. In a linear program
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10 What would the company’s profit become after the correction of the above errors?A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and ent
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15 Which of the following statements about intangible assets are correct?Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 an
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10 What would the company’s profit become after the correction of the above errors?In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.13 Which of the fo
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A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority wi
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17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later18 Which of the following statements about accounting ratios and their interpretation are
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Is the following statement true or false?19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts to
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Is the following statement true or false?17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later15 Which of the following statements about intan
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19 What is the company’s return on shareholders’ equity?The following statements have been made about life cycle costing:Faithful representation is a fundamental characteristic of useful information w
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Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:10 What would the company’s profit become after the correction of the above errors?The following inf
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17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later25 What should the minority interest figure be in the group’s consolidated balance sheet
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19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowan
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In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.Is the following statement true or false?Mr Li, a photographer, had his photos published in the July
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.15 Which of the following statements about intangible asset
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In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The
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13 Which of the following correctly describes the imprest system for operating petty cash?Is the following statement true or false?19 At 30 June 2004 a company’s allowance for receivables was $39,000.
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C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following state
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19 What is the company’s return on shareholders’ equity?17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterHindberg is a car retailer. On 1
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Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000
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24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority25 What should the minority interest figure be in the group’s consolidated balance shee
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A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:18 How should interest ch
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A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority wi
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18 Which of the following statements about accounting ratios and their interpretation are correct?In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.Mr
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.8 P and Q are in partnership, sharing profits in the ratio
