• [单选题]13 Which of the following correctly describes the imprest system for operating petty cash?
  • 正确答案 :D
  • The exact amount of expenditure out of petty cash is reimbursed at intervals.


  • [单选题]The following statements have been made about life cycle costing:
  • 正确答案 :G
  • (iii) only

  • 解析:

    All of the statements are false except statement (iii).


  • [单选题]The following information is available for a manufacturing company which produces multiple products:
  • 正确答案 :G
  • (i), (ii) and (iii) only

  • 解析:

    The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.


  • [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.

  • 正确答案 :A
  • 2 and 3 only


  • [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
  • 正确答案 :A
  • $240,000

  • 解析:20% x (400,000 + 800,000)

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