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2022国际会计师笔试每日一练(10月27日)

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1. [单选题]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%


2. [单选题]10 What would the company’s profit become after the correction of the above errors?

A. $634,760
B. $624,760
C. $624,440
D. $625,240


3. [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000
B. $80,000
C. $180,000
D. $140,000


4. [单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority

interest?

A. $32,000
B. $16,000
C. $10,000
D. $24,000


5. [单选题]Is the following statement true or false?

B. True
C. False


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