15 Which of the following statements about intangible assets

【名词&注释】

正确答案:A。A.2 and 3 only B.1 and 3 only C.1 and 2 only D.All three statements are correct 更多ACCA/CAT的考试资料下载及答案解析请访问不凡考网财会类考试考试频道。

[单选题]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct

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举一反三：

[单选题]16 Which of the following statements about accounting concepts and conventions are correct?

(1) The entity concept requires that a business is treated as being separate from its owners. (2) The use of historical cost accounting tends to understate assets and profit when prices are rising. (3) The prudence concept means that the lowest possible values should be applied to income and assets and the highest possible values to expenses and liabilities. (4) The money measurement concept means that only assets capable of being reliably measured in monetary terms can be included in the balance sheet of a business.

A. 1 and 2
B. 2 and 3
C. 3 and 4
D. 1 and 4

[单选题]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 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
B. RMB2,492
C. RMB2,576
D. RMB2,548
E. RMB3,680

[单选题]Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

A. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
B. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
C. $23,105
D. $23,000
E. $20,909
F. $24,150

[单选题]23 The capital structure of a company at 30 June 2005 is as follows:

$m Ordinary share capital 100 Share premium account 40 Retained earnings 60 10% Loan notes 40 The company’s income statement for the year ended 30 June 2005 showed: $m Operating profit 44 Loan note interest (4) ___ Profit for year 40 ____ What is the company’s return on capital employed?

A. 40/240 = 162/3 per cent
B. 40/100 = 40 per cent
C. 44/240 = 181/3 per cent
D. 44/200 = 22 per cent

[单选题]22 Which of the following statements about limited liability companies’ accounting is/are correct?

1 A revaluation reserve arises when a non-current asset is sold at a profit. 2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company may issue. 3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after the balance sheet date.

A. All three statements
B. 1 and 2 only
C. 2 and 3 only
D. None of the statements

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