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10 What would the company’s profit become after the correction of the above errors?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.
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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 later14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $
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24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityA company predicted that the learning rate for production of a new product would be 80%
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10 What would the company’s profit become after the correction of the above errors?Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework
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13 Which of the following correctly describes the imprest system for operating petty cash?Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee
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10 What would the company’s profit become after the correction of the above errors?13 Which of the following correctly describes the imprest system for operating petty cash?19 At 30 June 2004 a compan
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18 Which of the following statements about accounting ratios and their interpretation are correct?10 What would the company’s profit become after the correction of the above errors?25 What should the
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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.18 Which of the following statements about accounting ratios and their interpretation are c
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The following statements have been made about life cycle costing:The following information is available for a manufacturing company which produces multiple products:A company predicted that the learni
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Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added
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15 Which of the following statements about intangible assets are correct?Which of the following statements relating to internal and external auditors is correct?The following statements have been made
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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. PA corporate taxpayer has under-reported its taxable revenue in 2002 and hence unde
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.19 What is the company’s return on shareholders’ equity?A c
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19 What is the company’s return on shareholders’ equity?The following statements have been made about life cycle costing:A company predicted that the learning rate for production of a new product woul
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18 How should interest charged on partners’ drawings appear in partnership financial statements?Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The tot
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In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.18 How should interest charged on partners’ drawings appear
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18 How should interest charged on partners’ drawings appear in partnership financial statements?19 What is the company’s return on shareholders’ equity?Hindberg is a car retailer. On 1 April 2014, Hin
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19 What is the company’s return on shareholders’ equity?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. PThe following information
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Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:Which of the following statements relating to internal and external auditors is correct?Is the follo
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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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17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was laterA company predicted that the learning rate for production of a new product would be 80%.
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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.Faithful representation is a fundamental characteristic of useful information within the IA
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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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18 Which of the following statements about accounting ratios and their interpretation are correct?15 Which of the following statements about intangible assets are correct?19 At 30 June 2004 a company’
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13 Which of the following correctly describes the imprest system for operating petty cash?24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minor
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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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13 Which of the following correctly describes the imprest system for operating petty cash?Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:17 A busin
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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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24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityMr Li, a photographer, had his photos published in the July 2014 edition of the tourism
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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.24 What figure should appear in the consolidated balance sheet of the J group as at 31 Dece
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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:8 P and Q are in partners
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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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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. PA corporate taxpayer has under-reported its taxable revenue in 2002 and hence unde
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24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority13 Which of the following correctly describes the imprest system for operating petty ca
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25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?15 Which of the following statements about intangible assets are correct?Faithful represent
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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. PWhich of the following statements relating to internal and external auditors is co
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25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?The following statements have been made about life cycle costing:17 A business income state
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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.19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade
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25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?The following statements have been made about life cycle costing:18 Which of the following
