题目
What figure should appear in the income statement for these items?
A $61,000
B $22,000
C $24,000
D $23,850
第1题
$
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
第2题
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
第3题
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 $9,500
第4题
Assuming the firm uses straight line depreciation, the average age and the average depreciable life of Bao’s fixed assets are closest to:
A.7 years for average age and 20 years for average depreciable life.
B.6 years for average age and 14 years for average depreciable life.
C.6 years for average age and 20 years for average depreciable life.
第5题
the fiscal year ended June 30, 2004 ($million):
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.
第6题
A、$0
B、$120
C、$200
D、$320
第7题
第8题
A.16.7c
B.18.5c
C.16.1c
D.17c
第9题
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
第10题
A.¥3,000,000.
B.¥3,600,000.
C.¥6,000,000.
D.¥7,800,000.
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