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题目内容
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included the following figures:
$
Profit 684,000
Closing inventory 116,800
Trade receivables 248,000
Allowance for receivables 10,000
No adjustments have yet been made for the following matters:
(1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales
between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no
deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.
The $36,000 sales were included in the sales records in January 2006.
(2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and
receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.
(3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were
$500.
(4) $8,000 of trade receivables are to be written off.
(5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for
the above matters, based on past experience.
Required:
(a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended
31 December 2005. (5 marks)
更多“2 The draft financial statements of Rampion, a limited liability company, for the year end”相关的问题
第1题
Please read the sample draft and answer the following questions.
(1) Which payment mode is this draft used for？ (2 points) (2) Please list the drawer, drawee, payer and payee respectively. (4 points) (3) When and where was this draft drawn？ (2 points) (4) When was this draft to be mature？ (2 points)
第2题
The video game developed by Erik Hauser______.
A．contributes to the elimination of financial illiteracy
B．offers a brief tutorial to those who are willing to play
C．engages kids" attention by providing instant message
D．gratifies its players instantly by offering cash to them
第3题
Negotiation means that the Negotiating Bank gives value for draft(s) and/or documents to the Beneficiary. Once the value has been given, the Negotiating Bank would become:
(1)( ) the creditor of the draft (s)
(2)( ) the holder of the draft (s)
(3)( ) the holder in due course of the draft (s)
第4题
What is the correct order of the following stages involved in the development of an ISA？ (1) Distribution of exposure draft for public comment (2) Consideration of comments received as a result of the exposure draft (3) Approval by IAASB members (4) Establishment of task force to develop draft standard (5) Discussion of proposed standard at a public meeting
A、A. (1), (5), (4), (3), (2)
B、B. (3), (4), (1), (2), (5)
C、C. (4), (5), (1), (2), (3)
D、D. (5), (4), (2), (1), (3)
第5题
(1)( ) refinance.
(2)( ) acceptance.
(3)( ) sight payment.
(4)( ) deferred payment.
第6题
Andy Hildebrand invented Auto-Tune ______.
A．when he was 40
B．in the year 1996
C．for financial purpose
D．for his own children
第7题
When an advising bank has accepted a Time/Usance draft under an advised documentary credit, they are responsible for effecting payment at maturity when:
(1)( ) they have received funds from the Issuing Bank.
(2)( ) they have received funds from the Reimbursing Bank.
(3)( ) the draft is verified by the applicant.
(4)( ) the draft is presented by the beneficiary.
第8题
It is implied that American doctors often______.
A．trade their professionalism for financial benefits
B．fails to recognize the paying power of the patients
C．discuss about how to make money during the surgery
D．gives the patients expensive but needless treatments.
第9题
back-to-back credit
(2) insurance premium
(3) CFR
(4) bank draft
(5) document of title
(6) letter of indemnity
(7) Entry Inwards
(8) factors of production
(9) hazardous goods
(10) flat rate
第10题
In Reimbursement Authorization, the issuing bank should not have the following requirements:
A. Certificate of compliance
B. Parties responsible for charge
C. Sight draft (s)
D. Time draft (s)
(1)( )A, B only (2)( )A, C only
(3)( )B, D only (4)( )C, D only
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