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In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.19 What is the company’s return on shareholders’ equity?What is the correct treatment of the estate i
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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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Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing
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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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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.In 2014 Mr Yuan inherited an estate of RMB2 million from hi
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Which of the following statements relating to internal and external auditors is correct?18 How should interest charged on partners’ drawings appear in partnership financial statements?The following st
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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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19 What is the company’s return on shareholders’ equity?A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possibl
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The following statements have been made about life cycle costing:Which of the following statements relating to internal and external auditors is correct?Is the following statement true or false?(i) It
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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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The following information is available for a manufacturing company which produces multiple products:13 Which of the following correctly describes the imprest system for operating petty cash?19 At 30 J
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Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.25 What should the minority interest figure be in the group
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Is the following statement true or false?15 Which of the following statements about intangible assets are correct?1 If certain criteria are met, research expenditure must be recognised as an intangibl
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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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Is the following statement true or false?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
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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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Which of the following statements relating to internal and external auditors is correct?14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.The
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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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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?The following statements have been made about life cycle costing:Faithful representation is a fundamental characteristic of useful information w
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19 What is the company’s return on shareholders’ equity?Which of the following statements relating to internal and external auditors is correct?19 At 30 June 2004 a company’s allowance for receivables
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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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19 What is the company’s return on shareholders’ equity?15 Which of the following statements about intangible assets are correct?1 If certain criteria are met, research expenditure must be recognised
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13 Which of the following correctly describes the imprest system for operating petty cash?25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?W
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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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The following information is available for a manufacturing company which produces multiple products:Which of the following statements relating to internal and external auditors is correct?(i) The prod
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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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The following statements have been made about life cycle costing:The following information is available for a manufacturing company which produces multiple products:24 What figure should appear in the
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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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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. P15 Which of the following statements about intangible assets are correct?24 What f
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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.In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months
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Which of the following statements relating to internal and external auditors is correct?A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) an
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18 How should interest charged on partners’ drawings appear in partnership financial statements?Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptu
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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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19 What is the company’s return on shareholders’ equity?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 t
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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 laterFaithful representation is a fundamental characteristic of useful information within the
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18 How should interest charged on partners’ drawings appear in partnership financial statements?24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for
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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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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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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
