A.不可原谅的延期
B.可原谅并给予补偿费用的延期
C.承包人应承担的风险责任
D.可原谅但不给予补偿费用的延期
第1题
(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements of
Ambush for the year ended 30 November 2005. (4 marks)
第2题
A、are kept by the client for easy reference for their accounting staff.
B、should be considered as a substitute for the clients accounting records.
C、are designed to facilitate the review and supervision of the work performed by the audit team by a reviewing partner.
D、prepared during the engagement are the property of the client once the audit bill is paid.
第3题
year ended 31 December 2004.
The following material matters are under discussion:
(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing
defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)
Required:
Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which
justifies your answer in each case.
NOTE: The mark allocation is shown against each of the three matters
第4题
(b) (i) Discusses the principles involved in accounting for claims made under the above warranty provision.
(6 marks)
(ii) Shows the accounting treatment for the above warranty provision under IAS37 ‘Provisions, Contingent
Liabilities and Contingent Assets’ for the year ended 31 October 2007. (3 marks)
Appropriateness of the format and presentation of the report and communication of advice. (2 marks)
第5题
A、A device used to enable the production fo the financial statements, when required, despite the presence of errors.
B、A method of ensuring the trial balance will agree.
C、A way of focusing attention upon the corrective action required to ensure the trial balance does agree and the integrity of the accounting system is maintained.
D、A way of recording transaction when the ultimate accounting treatment required in unclear.
第6题
A、accounting system
B、accounting record
C、accounting data
D、accounting
第7题
(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,
the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goods
to a foreign customer for 4 million euros on 31 July 2006 and it received payment for the goods in euros on
31 October 2006. Additionally Misson had purchased an investment property on 1 November 2005 for
28 million euros. At 31 October 2006, the investment property had a fair value of 24 million euros. The company
uses the fair value model in accounting for investment properties.
Misson would like advice on how to treat these transactions in the financial statements for the year ended 31
October 2006. (7 marks)
Required:
Discuss the accounting treatment of the above transactions in accordance with the advice required by the
directors.
(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
第8题
A、the accounting assumption
B、the accounting principles
C、the accounting constraints
D、the accounting laws
第9题
(d) Wader has decided to close one of its overseas branches. A board meeting was held on 30 April 2007 when a
detailed formal plan was presented to the board. The plan was formalised and accepted at that meeting. Letters
were sent out to customers, suppliers and workers on 15 May 2007 and meetings were held prior to the year
end to determine the issues involved in the closure. The plan is to be implemented in June 2007. The company
wish to provide $8 million for the restructuring but are unsure as to whether this is permissible. Additionally there
was an issue raised at one of the meetings. The operations of the branch are to be moved to another country
from June 2007 but the operating lease on the present buildings of the branch is non-cancellable and runs for
another two years, until 31 May 2009. The annual rent of the buildings is $150,000 payable in arrears on
31 May and the lessor has offered to take a single payment of $270,000 on 31 May 2008 to settle the
outstanding amount owing and terminate the lease on that date. Wader has additionally obtained permission to
sublet the building at a rental of $100,000 per year, payable in advance on 1 June. The company needs advice
on how to treat the above under IAS37 ‘Provisions, Contingent Liabilities and Contingent Assets’. (7 marks)
Required:
Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May
2007.
Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations where
necessary.
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