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19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trad

e receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.

What figure should appear in the income statement for these items?

A $61,000

B $22,000

C $24,000

D $23,850

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更多“19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trad”相关的问题

第1题

11 The following information is available for Orset, a sole trader who does not keep full
accounting records:

$

Inventory 1 July 2004 138,600

30 June 2005 149,100

Purchases for year ended 30 June 2005 716,100

Orset makes a standard gross profit of 30 per cent on sales.

Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?

A $2,352,000

B $1,038,000

C $917,280

D $1,008,000

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第2题

17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash
received from tenants

was $83,700.

Details of rent in arrears and in advance at the beginning and end of the year were:

In arrears In advance

$ $

30 June 2004 3,800 2,400

30 June 2005 4,700 3,000

All arrears of rent were subsequently received.

What figure for rental income should be included in the company’s income statement for the year ended 30 June

2005?

A $84,000

B $83,400

C $80,600

D $85,800

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第3题

12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company
paid $38,000 for

insurance for the year to 30 September 2005.

What figures should appear for insurance in the company’s financial statements for the year ended 30 June

2005?

Income statement Balance sheet

A $27,200 Prepayment $19,000

B $39,300 Prepayment $9,500

C $36,700 Prepayment $9,500

D $55,700 Prepayment $9,500

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第4题

The following are excerpts from Bao, Inc.financial statements related to its fixed as
sets activity for the fiscal year ended June 30, 2004 ($million):

The following are excerpts from Bao, Inc.financial

Assuming the firm uses straight line depreciation, the average age and the average depreciable life of Bao’s fixed assets are closest to:

A.7 years for average age and 20 years for average depreciable life.

B.6 years for average age and 14 years for average depreciable life.

C.6 years for average age and 20 years for average depreciable life.

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第5题

The following are excerpts from Bao, Inc. financial statements related to its fixed assets activity for

the fiscal year ended June 30, 2004 ($million):

The following are excerpts from Bao, Inc. financia

Assuming the firm uses straight line depreciation, the average age and the average depreciable life of Bao’s fixed assets are closest to:

A. 7 years for average age and 20 years for average depreciable life.

B. 6 years for average age and 14 years for average depreciable life.

C. 6 years for average age and 20 years for average depreciable life.

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第6题

Ward and June are in the 32% tax bracket.Included in their assets is a Dell Computer
Corporation bond with a face value of $10,000.The bond pays $1,000 a year in interest.Ward and June gift the bond to their son, Wally (age 19), on January 1, 2018.Wally is in the 12% tax bracket.The 2018 net tax savings for the family unit of Ward, June and Wally related to the transfer of the bond is.()

A、$0

B、$120

C、$200

D、$320

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第7题

On June 30, 2006, Athens Company issued $1 ,500,000 of 10-year, 8% bonds, dated June 30, for $1 ,540000. The bonds were purchased by Palermo Co. on the issue date at the issue price. Present entries to record the following transactions:
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第8题

Barwell had 10 million ordinary shares in issue throughout the year ended 30 June 20X

A.16.7c

B.18.5c

C.16.1c

D.17c

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第9题

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check a
gainst the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

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第10题

On June 30, 2007, when Strong Co.'s stock was selling at ¥65 per share, its capita

A.¥3,000,000.

B.¥3,600,000.

C.¥6,000,000.

D.¥7,800,000.

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