第1题:
A、Float
B、commission
C、scrip
D、transaction cost
第2题:
此题为判断题(对,错)。
第3题:
8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P
guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing
arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December
2004 is $240,000, accruing evenly over the year.
What should P’s final profit share be for the year ended 31 December 2004?
A $140,000
B $139,000
C $114,000
D $139,375
第4题:
(b) Provide an example that illustrates a structured application of the terms contained in the above statement in
respect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)
第5题:
The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.
A.selling prices
B.production volume
C.levels of discretionary fixed costs
D.all the three above
第6题:
A.Right
B.Wrong
第7题:
Swim Co offers training courses to athletes and has prepared the following breakeven chart:
Required:
(a) State the breakeven sales revenue for Swim Co and estimate, to the nearest $10,000, the company’s profit if 500 athletes attend a training course. (2 marks)
(b) Using the chart above, explain the cost and revenue structure of the company. (8 marks)
第8题:
Where a vessel is redelivered to the Shipowner and is not in the same good order as when delivered due to the Charterer's fault,and repairs to her have to be effected in order to restore her to that condition,the Shipowner can ______ the cost of repairs and any loss of profit whilst she is being repaired.
A.want
B.send
C.deliver
D.claim
第9题:
1. public class Employee { 2. String name; 3. double baseSalary; 4. Employee(String name, double baseSalary) { 5. this.name = name; 6. this.baseSalary = baseSalary; 7. } 8. } And: 1. public class Salesperson extends Employee { 2. double commission; 3. public Salesperson(String name, double baseSalary, 4. double commission) { 5. // insert code here 6. } 7. } Which code, inserted at line 7, completes the Salesperson constructor?()
第10题:
is to be made
is going to direct
should be paid
would have to pay
第11题:
happy; loss
sorry; fortune
pleased; profit
sad; benefit
第12题:
thank
commit
contribute
make
第13题:
A.thank
B.commit
C.contribute
D.make
第14题:
5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected
level?
1 Understatement of closing inventories.
2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.
3 The inclusion in sales of the proceeds of sale of non-current assets.
4 Increased cost of carriage charges borne by the company on goods sent to customers.
A 3 and 4
B 2 and 4
C 1 and 2
D 1 and 3
第15题:
2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005
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)
第16题:
A It will cost about eight percent more than initially projected ;
B We will need another four thousand dollars to cover the cost ;
C It's going to cost about five thousand more to complete the first order
第17题:
From the functional income statement we can see clearly the total revenue, total cost and the gross profit etc.
A.Right
B.Wrong
C.Doesn't say
第18题:
Given the estimated decrease in personal profit, what action you should take(46).
A.Invoice for the full $1,000,000 based on the contract.
B.Add tasks to improve the outcome and increase the actual project cost.
C.Inform. the end-user that you can add features to the project in order to use the entire budget.
D.Communicate the projected financial outcome to the project sponsor.
第19题:
Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following 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
At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).
第20题:
They have a very big budget. They()five percent of their profit to that department.
A thank
B commit
C contribute
D make
第21题:
What is the meaning “cost-effective”? ()
第22题:
That’s impossible.
I’m sure it’s all right.
Did you buy it here?
What’s the trouble?
第23题:
stand on your feet when the profit comes
have to stand up if vou really care about profit
most probably benefit from dubious profit
quite possibly step aside to avoid potential profit