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1. [单选题]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 allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
2. [单选题]The following statements have been made about life cycle costing:
A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle
B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis
C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product
D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage
E. Which of the above statements is/are correct?
F. (i) and (iii)
G. (iii) only
H. (i) and (iv)
I. (ii) only
3. [单选题]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 with committing an act of tax evasion in 2002.
A. Which of the following statements is correct?
B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty
C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years
D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties
E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties
