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（c) During the year Albreda paid $0·1 million （2004 – $0·3 million) in fines and penalties

health and safety regulations. These amounts have not been separately disclosed but included in cost of sales.

(5 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended

30 September 2005.

NOTE: The mark allocation is shown against each of the three issues.

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更多“（c) During the year Albreda paid $0·1 million （2004 – $0·3 million) in fines and penalties”相关的问题

第1题

Three companies operating in the same industry produced the following results during t

he same year:

Which company produced the highest gross profit margin during the year？

A.Company A

B.Company B

C.Company C

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第2题

During the current year, the assets of The Big Dial increase by $132,000, and the lia

A.Decreases by $52,000 during the year.

B.Increases by $52,000 during the year.

C.Increases by $212,000 during the year.

D.$52,000 at the end of the year.

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第3题

What are sold in the stalls during the “Small New Year”_________？

A.New Year pictures.

B.Hot house-grown flowers.

C.Fir branches.

D.Silks or jewelry.

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第4题

During their first teacher-training year , the students often visited local schools for the ____ of lessons

A. observation

B. observance

C. investigation

D. inspection

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第5题

During the current year, the total assets of Mifflinburg Corporation decreased by $60,

000 and total liabilities decreased by $300,000. The company issued $100,000 of new stock, and its net income for the year was $250,000. No other changes to stockholders’ equity occurred during the year. The dollar amount of dividends declared by the company during the year is: ().

A、100000

B、200000

C、110000

D、250000

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第6题

During the current year, Swallowtail Corporation receives dividend income of $40,000 f

A.$0

B.$20,000

C.$26,000

D.$28,000

E.$40,000

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第7题

Journalize the following selected transactions completed during the currentfiscal year:

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第8题

During the current year, Mars Corporation receives dividend income of $20,000 from an 85%-owned domestic corporation. What is Mars' maximum allowable dividend-received deduction for the current year（)

A.$0

B. $10,000

C. $13,000

D.$14,000

E. $20,000

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第9题

Present entries to record the following selected transactions completed during the current fiscal year:

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第10题

During last year’s vacation, someone stole ______ car.

A.Bob’s

B.Marie’s

C.Cheryl’s

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第11题

According to the passage,any vacations from thinking should be taken ().

A.several times throughout the year

B.during spring and fall

C.as seldom as possible

D.during the summer

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