[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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