【导读】
不凡考网发布2020财会ACCA/CAT证书免费每日一练下载(03月11日)相关信息，更多2020财会ACCA/CAT证书免费每日一练下载(03月11日)的相关资讯请访问不凡考网财会类考试频道。
1. [单选题]12 Which of the following statements are correct?
(1) Contingent assets are included as assets in financial statements if it is probable that they will arise. (2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise. (3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements. (4) Material non-adjusting events are disclosed by note in the financial statements.
A. 1 and 2
B. 2 and 4
C. 3 and 4
D. 1 and 3
2. [单选题]17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenants
was $83,700. Details of rent in arrears and in advance at the beginning and end of the year were: In arrears In advance $ $ 30 June 2004 3,800 2,400 30 June 2005 4,700 3,000
A. $84,000
B. $83,400
C. $80,600
D. $85,800
3. [单选题]13 At 1 January 2005 a company had an allowance for receivables of $18,000
A. $49,500
B. $31,500
C. $32,900
D. $50,900
4. [单选题]5 Which of the following events after the balance sheet date would normally qualify as adjusting events according
to IAS 10 Events after the balance sheet date? 1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date. 2 A decline in the market value of investments. 3 The declaration of an ordinary dividend. 4 The determination of the cost of assets purchased before the balance sheet date.
A. 1, 3, and 4
B. 1 and 2 only
C. 2 and 3 only
D. 1 and 4 only
5. [单选题]15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.
Which of the following factors could account for the shortfall? 1 Sales were lower than expected. 2 The opening inventories had been overstated. 3 The closing inventories of the business were higher than the opening inventories. 4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with the cost of the goods.
A. All four factors
B. 1, 2 and 4 only
C. 2 only
D. 3 and 4 only
