A.(1)and (3)
B.(1)and (2)
C.(2)and (4)
D.(3)and (4)
第1题
each)in issue. No new shares were issued during the year ended 30 September 20X5, but on that date there were outstanding share options which had a dilutive effect equivalent to issuing 1·2 million shares for no consideration. Hoy’s profit after tax for the year ended 30 September 20X5 was $1,550,000.
In accordance with IAS 33 Earnings Per Share, what is Hoy’s diluted earnings per share for the year ended 30 September 20X5?
A、$0·25
B、$0·41
C、$0·31
D、$0·42
第2题
the group are treated as if they are a single economic entity.
Which of the following are requirements of preparing consolidated financial statements?
(1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements
(2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated
(3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation
(4)Unrealised profits within the group must be eliminated from the consolidated financial statements
A、(1)and (3)
B、(2)and (4)
C、(3)and (4)
D、(1)and (2)
第3题
ssets can be recognised separately from goodwill, even though they have not been recognised in the subsidiary’s own statement of financial position.
Which of the following is an example of an intangible asset of the subsidiary which may be recognised separately from goodwill when preparing consolidated financial statements?
A、A new research project which the subsidiary has correctly expensed to profit or loss but the directors of the parent have reliably assessed to have a substantial fair value
B、A global advertising campaign which was concluded in the previous financial year and from which benefits are expected to flow in the future
C、A contingent asset of the subsidiary from which the parent believes a flow of future economic benefits is possible
D、A customer list which the directors are unable to value reliably
第4题
aining estimated life of 16 years. The property had not been revalued. On 1 October 2014, Tilly decided to sell the property and correctly classified it as being ‘held-for-sale’. A property agent reported that the property’s fair value less costs to sell at 1 October 2014 was expected to be $790,500 which had not changed at 31 March 2015.
What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March 2015?
A.$775,000
B.$790,500
C.$765,000
D.$750,000
第5题
rnings were $200,000. During the year ended 31 March 2015, Zeta purchased goods from Wilmslow totalling $320,000. At 31 March 2015, one quarter of these goods were still in the inventory of Zeta. Wilmslow applies a mark-up on cost of 25% to all of its sales.
At 31 March 2015, the retained earnings of Wilmslow and Zeta were $450,000 and $340,000 respectively.
What would be the amount of retained earnings in Wilmslow’s consolidated statement of financial position as at 31 March 2015?
A.$706,000
B.$542,000
C.$498,000
D.$546,000
第6题
to be eliminated from the consolidated financial statements under IFRS.
Which of the following statements about intra-group profits in consolidated financial statements is/are correct?
(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party
(ii) Eliminating intra-group unrealised profits never affects non-controlling interests
(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full
A.(i) only
B.(i) and (ii)
C.(ii) and (iii)
D.(iii) only
第7题
ing terms:
The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
A.$23,105
B.$23,000
C.$20,909
D.$24,150
第8题
ASB’s Conceptual framework for financial reporting.
Which of the following accounting treatments correctly applies the principle of faithful representation?
A.Reporting a transaction based on its legal status rather than its economic substance
B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
第9题
e the financial statements were authorised for issue.
Which would be treated as a NON-adjusting event under IAS 10 Events After the Reporting Period?
A.A public announcement in April 2015 of a formal plan to discontinue an operation which had been approved by the board in February 2015
B.The settlement of an insurance claim for a loss sustained in December 2014
C.Evidence that $20,000 of goods which were listed as part of the inventory in the statement of financial position as at 31 March 2015 had been stolen
D.A sale of goods in April 2015 which had been held in inventory at 31 March 2015. The sale was made at a price below its carrying amount at 31 March 2015
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