The following bank reconciliation statement has been prepared by a trainee accountant: Overdraft per bank statement 3,860 Less: unpresented cheques 9,160 Add: deposits credited after date 16,690 Cash

A、$44,460 credit as stated

B、$60,020 credit

C、$29,220 debit

D、$29,220 credit

A、$21,990 balance at bank as stated

B、$3,670 balance at bank

C、$11,390 balance at bank

D、$3,670 overdrawn

An extract from a statement of cash flows prepared by a trainee accountant is shown below. Cash flows from operating activities $m Net profit before taxation 28 Adjustments for: Depreciation (9) Operating profit before working capital changes 19 Decrease in inventories 13 Increase in receivables (4) Increase in payables (8) Cash generated from operations 10 Which of the following criticisms of this extract are correct? 1 Depreciation charges should have been added, not deducted 2 Decrease in inventories should have been deducted, not added. 3 Increase in receivables should have been added, not deducted. 4 Increase in payables should have been added, not deducted

A、2 and 4

B、2 and 3

C、1 and 3

D、1 and 4

The following control account has been prepared by a trainee accountant: Receivables ledger control account $ $ Opening balance 308,600 Cash 147,200 Credit sales 154,200 Discounts allowed 1,400 Cash sales 88,100 Interest charged on overdue accounts 2,400 Contras 4,600 Irrecoverable debts 4,900 Allowance for receivables 2,800 Closing balance 396,800 –––––– –––––– 555,500 555,500 ––––– – ––––––– What should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected?

A、$395,200

B、$304,300

C、$309,500

D、$307,100

The following control account has been prepared by a trainee accountant： RECEIVABLES LEDGER CONTROL ACCOUNT $ $ Opening balance 308,600 Cash received from credit 147,200 customers Credit sales 154,200 Discounts allowed to credit Cash sales 88,100 customers 1,400 Contras against credit balances in Interest charged on overdue payables ledger 4,600 accounts 2,400 Irrecoverable debts written off 4,900 Allowance for receivables 2,800 Closing balance 396,800 555,500 555,500 What should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected?

A、$395,200

B、$304,300

C、$307,100

D、$309,500

M: Yes, this is David Black.

F: I’m phoning you in connection with your application for a post here as a trainee accountant. Are you free to attend an interview as soon as possible?

M: Yes, I can come at any time tomorrow.

F: Is 9am all right?

M: That will be fine.

F: By the way, could you give us the phone number of your present employer, please?

M: 279088.

F: 2790 double 8. Is that Golden Import Company?

M: No, that was the name of my previous employer’s company. My present company is the New World Trading Company.

Look at the form. below.

You will hear a man calling about an interview.

Message One

INTERVIEW

Name of Applicant: David (1)______ ,

Date and time of interview: (2) ______ tomorrow

Present employer:

Phone no: (3)______

Name: New (4)______ Trading Co.

(a) state the procedural way to deal with the situation when an obligee has assigned his rights to a third party and a dispute, between the obligator and the assignee, is brought to the people’s court; (3 marks)

(b) state the procedural way to deal with the situation when an obligor has assigned his obligations to a third party and a dispute, between the assignee and obligee, is brought to the people’s court; (3 marks)

(c) state the procedural way to deal with the situation when a party has assigned his rights and obligations to an assignee and a dispute, between the other party and the assignee, is brought to the people’s court. (4 marks)

Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.

听力原文：M: Do you like McDonald's, Amy?

F: Just so -so. Why ask this?

M: Well, do you know that some environment campaigners sued the world's largest fast-food chain? They claimed that the food carries health risks and McDonald's workers suffer poor pay and conditions. They say that eating the company's hamburgers can cause heart disease.

F: Hm, I think if one eats enough McDonald's food, one's diet may well become high in fat with the very risk of heart disease, so the claim is justified. Who are these environmental campaigners?

M: They were Helen Steel, aged 34, and Dave Morris, 44. In 1997,the High Court in London found them guilty of distributing a pamphlet containing allegations against McDonald's and their fast food and its preparation.

F: What was the result of the trial?

M: The trial lasted three years. Finally the High Court in London awarded McDonald's damages of 60,000 pounds against the two penniless campaigners.

F: You mean McDonald's hasn't yet recovered a penny from the campaigners.

M: No, they refuse to hand over any money even after in 1999, three Appeal Court Judges in London decide that the two would have the damages they have to pay to McDonald's reduced to 40,000 pounds.

What were the two environment campaigners claims against McDonald's?

A．The food carries health risks.

B．McDonald's workers suffer poor pay and conditions.

C．Eating the company's hamburgers can cause heart disease.

D．All of the above.

Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.

听力原文：M: Do you like McDonald's, Amy?

F: Just so -so. Why ask this?

M: Well, do you know that some environment campaigners sued the world's largest fast-food chain? They claimed that the food carries health risks and McDonald's workers suffer poor pay and conditions. They say that eating the company's hamburgers can cause heart disease.

F: Hm, I think if one eats enough McDonald's food, one's diet may well become high in fat with the very risk of heart disease, so the claim is justified. Who are these environmental campaigners?

M: They were Helen Steel, aged 34, and Dave Morris, 44. In 1997,the High Court in London found them guilty of distributing a pamphlet containing allegations against McDonald's and their fast food and its preparation.

F: What was the result of the trial?

M: The trial lasted three years. Finally the High Court in London awarded McDonald's damages of 60,000 pounds against the two penniless campaigners.

F: You mean McDonald's hasn't yet recovered a penny from the campaigners.

M: No, they refuse to hand over any money even after in 1999, three Appeal Court Judges in London decide that the two would have the damages they have to pay to McDonald's reduced to 40,000 pounds.

What were the two environment campaigners claims against McDonald's?

A．The food carries health risks.

B．McDonald's workers suffer poor pay and conditions.

C．Eating the company's hamburgers can cause heart disease.

D．All of the above.